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Agricultural accounting is gaining ground across different disciplines, rendering it a significant research area. This study aims to assess agricultural accounting research for the past 93 years in terms of publication frequency, subject areas, topics that received the most attention among researchers, as well as the institutions that contribute to this subject area.

This study employs a bibliometric analysis collected through the Scopus database. The sample included 3,612 documents. The analyzed variables include the number of publications per year, documents published, country, author affiliation, keywords and active institutions. Analyses include graphical network maps.

The findings of this study reveal the importance of supportive institutions, human capabilities and international collaboration in aiding research and development. It provides an overview of agricultural accounting literature over the years and aid researchers in this research domain to explore more studies and develop better arguments. The results also indicate the continuing growth in the number of publications in recent years by authorship; country include the USA, China, the UK, Australia and Germany; institutes include Chinese Academy of Sciences, Wageningen University and Research Centre; and the subject areas include Environmental Science; Agriculture and Biology sciences; and Social Sciences. The most frequent keywords connecting to author’s area of research, as highlighted in Figure 5, include agriculture, accounting, water accounting, environmental accounting and cost analysis.

The study is based on the Scopus database, which has limited coverage. The keywords of the literature search were restricted to “agriculture and accounting” or “agricultural and accounting” and the research approach limited to quantitative perspective.

The findings may benefit policymakers as well as academicians toward understanding the areas of interest in agricultural accounting.

This study provides the potential areas within agricultural accounting literature in a broader scope that deserve multiple accounting practices to cover diverse agricultural activities such as cost accounting, financial reporting, managerial accounting, auditing, taxation and financial information systems. The study suggests developing countries promote innovative research on agricultural practice to meet global scientific and technological developments.

The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioeconomic condition is a mediator in the relationship and explains how and why it is so.

This study adopts the conceptual approach and connects the concepts through synthesis of literature and previous research findings.

The study concludes that socioeconomic condition mediates the relationship between public governance quality and tax compliance behavior in developing countries. Socioeconomic conditions appear to be a broader, clearer and more practical concept for measurement purpose than public goods/spending as currently understood in the literature.

The study is a conceptual effort, and there may a be need to undertake further empirical investigations. Developing countries vary in their socioeconomic conditions, and there is a need to acknowledge country-specific circumstances.

The implication of the finding includes the need for further research on the concept of socioeconomic condition, and how and why it influences tax compliance behavior in developing countries. Stakeholders and governments should monitor the impact of policies and actions on the socioeconomic condition of citizens to ensure they are satisfied. Their dissatisfaction leads to the boycott of the tax system which adversely affects economic development.

This study makes an original contribution by exploring socioeconomic conditions as a mediator between public governance quality and tax compliance behavior in developing countries. It is a significant contribution that is capable of shifting the direction of tax compliance research in developing countries due to its practical realities.

Drawing from tripartite theory of attitude, this study examined whether interaction effect of psychological ownership (cognitive component) changes the nature of the relationship between job satisfaction (affect component) and job performance (behavioral component) toward a higher or weaker relationship. Furthermore, the study draws from psychological ownership theory to find support whether job satisfaction is nurtured by the feeling of psychological ownership.

Longitudinal data from 211 academic and non-academic employees was randomly collected and partial least square-structural equation model (PLS-SEM) was used for data analysis through SmartPLS version 3.3.2.

The study found a positive interaction effect of psychological ownership on the relationship between job satisfaction and job performance. Furthermore, the study found that feeling of psychological ownership nurtures employees' satisfaction with their job.

The findings of the study explicate to human resource managers and practitioners the mechanism through which job satisfaction affects job performance and how feelings of psychological ownership nurtures employees' satisfaction with their job.

The study provides new insight into the relationship between job satisfaction and job performance by drawing on the tripartite theory of attitude perspective, and concluded that job performance as overall employee attitude toward the organization is predicted by the interaction and interplay of job satisfaction, psychological ownership and job performance as components of attitude. To the authors’ best knowledge, none of the previous literatures on job satisfaction–job performance relationship draws its conclusions from the perspective of tripartite theory of attitude. Furthermore, the study found empirical evidences that psychological ownership nurtures employees' job satisfaction.

Design for safety (DfS), also known as prevention through design (PtD), is a concept that mitigates accidents and hazards through considerations during the design stage of building projects. The literature provides much information on this concept, but such information is only limited to a few developed countries such as the UK, the USA and Australia. There is limited insight into DfS implementation in the construction industry of several countries, including countries in the Gulf Cooperation Council (GCC) such as Kuwait. Therefore, this study investigates DfS implementation among design professionals in the Kuwait construction industry.

The study used a questionnaire survey to obtain data from design professionals. The data were analysed using descriptive and inferential statistics (i.e. analysis of variance and t-test).

The results revealed that DfS awareness among design professionals is very high; there is a very high willingness among design professionals to apply the concept, and design professionals generally view DfS implementation as important. Despite these, the frequency of implementation of DfS practices is generally moderate. In addition, the results revealed that though there is a high interest in DfS training among the design professionals, their actual engagement in training is low. The results also suggest some association between the frequency of engagement in the DfS practices and designers' DfS awareness, training and education. DfS related regulations, industry guidance, formal education and training are considered by design professionals to have the greatest influence on DfS implementation in Kuwait.

These emerging findings both mirror and contradict aspects of the outcomes of previous DfS studies in other countries. Furthermore, the findings from this study provide insights into a less investigated area regarding work-related health and safety in the GCC region. It offers new and additional information and insights into the current state-of-the-art DfS implementation in the construction industry in Kuwait. In view of the findings, joined-up efforts by government, industry and academia are needed to enhance DfS implementation by design professionals in Kuwait.

The purpose of this paper is to propose a model that will demonstrate how the integration of Salam (exclusive agricultural commodity trade) with Takaful (micro-Takaful – a subdivision of Islamic insurance) and value chain can address major challenges facing the agricultural sector in Kano State, Nigeria.

The study conducted a thorough and critical analysis of relevant literature and existing models of financing agriculture in Nigeria to come up with the proposed model.

The findings indicate that measures undertaken to address the major challenges fail. In view of this, this study proposed Bay-Salam with Takaful and value chain model to solve a number of challenges such as poor access to financing, poor marketing and pricing, delay, collateral requirement and risk issues in order to avail farmers with easy access to finance and provide effective security to financial institutions.

The paper is limited to using secondary data. Therefore, empirical investigation can be carried out to strengthen the validation of the model.

The study outcome seeks to improve the productivity of the farmers through enhancing their access to finance. This will increase their level of production and provide more employment opportunities. In addition, it will boost financial inclusion, income generation, poverty alleviation, standard of living, food security and overall economic growth and development.

The novelty of this study lies in the integration of classical Bay-Salam with Takaful and value chain and create a unique model structure which the researchers do not come across in any research that presented it in Nigeria.

There is much debate in the literature about how the performance of Islamic banks (IBs) should be measured. Basically, IBs’ business models are different from that of conventional banks; thus, the performance of IBs should be measured by using a Sharīʿah-based approach. This paper considers zakat (Islamic tax) as an alternative indicator to measure the performance of IBs. This paper aims to examine whether zakat ratios can be used as Islamic performance (ISPER) indicators for IBs besides the conventional performance (COPER) indicators.

The investigation covered a sample of 214 yearly observations of 37 IBs located in Indonesia, Malaysia, Bahrain, Saudi Arabia and the United Arab Emirates for the period 2007–2015. This study used a single-factor congeneric model and confirmatory factor analysis, performed using the AMOS 23.0 software.

The findings assert that the discriminant validity of multi-bank performance, as measured by ISPER [zakat on assets (ZOA) and zakat on equity (ZOE)] and COPER indicators (return on assets, return on equity and operational efficiency in terms of assets), is very high. Hence, ISPER and COPER measurements are valid, either together to measure the multi-performance of IBs from both the Islamic and conventional perspectives, or independently as each measurement is valid to measure the Islamic and conventional performance if it is used separately.

This paper does not investigate whether the findings are constant across time. This represents one of the limitations of this study.

It is strongly recommended that IBs calculate and disclose zakat ratios, particularly ZOA and ZOE, in their annual reports. Researchers and academicians should use these ratios for measuring the ISPER of IBs, either along with COPER or separately.

Empirical evidence is provided in this paper on the development and validity of zakat ratios as ISPER indicators in the Islamic banking industry. Zakat ratios are suitable indicators that can measure IBs’ performance and achieve the goals of IBs as well as those of Islamic economics. Technically, zakat has a dynamic ability to reflect the profitability of IBs. The more the IBs generate profit, the more they pay zakat. Furthermore, the greater the total assets of IBs, the higher the amount of zakat that they should pay. Thus, zakat ratios can be used as profitability measurements as in the case of tax ratios.

This study aims to delve into the intricate dynamics within local government authorities in Ghana, exploring the mediating role of political interest in the relationship between internal control systems and financial management.

Using a hypothesized model grounded on the accountability theory and survey data from 701 respondents across local government authorities in Ghana, this study used Partial Least Squares Structural Equation Modeling as the data analysis approach.

The findings indicate that internal control systems have a positive influence on financial management. In addition, political interest was found to significantly mediate the relationship between internal control systems and financial management.

The study was, however, limited by the reliance on survey data obtained from the respondents. Although this study used survey data, it was not feasible to cover the entire country because this study was constrained by resources and time. Future studies may therefore explore same linkages by considering the entire country and adding other moderating variables to examine the nexuses. Future research could explore the subcomponents of internal control systems, including the control environment, control activities, risk assessment, monitoring of controls and information and communication in financial management. This would offer a nuanced understanding of how each dimension contributes to effective financial management.

This study offers two crucial contributions from a practical standpoint. This is accomplished by first allowing practitioners and decision-makers to understand the effects of political interest on organisation’s internal control system and financial management. This information can help practitioners and policymakers develop better systems that will reduce the mediating effects of political interest on the linkage between the internal control system and financial management in the local government authorities. In addition, policymakers will be better informed on how to enact legislation, specifically including sections of autonomous operations by these public agencies in the country, which can be undermined by external pressures or the ruling party.

To the best of authors’ knowledge, this research is the first to investigate such a phenomenon in a developing country context, such as Ghana, and it provides insights into why some local government authorities with seemingly robust internal control systems struggle with financial management issues.

Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.

The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.

The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.

The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

The purpose of this research is to assess how full-time tenured academic staff promotion practices (SPP) in Malaysian private universities (MPUs) influence academic staff engagement (SE) and academic staff performance (SP).

The research used quantitative and descriptive methods, focusing on MPUs' academic staff as the unit of analysis. Sampling involved simple random and stratified techniques, with 314 academic personnel surveyed. Participant data was collected through a questionnaire, and study hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) via a bootstrapping approach.

The findings show that SE somewhat mediates the connection between SPP and SP and that SPP significantly influences SP.

This study emphasizes the importance of impartiality and transparency within university administration when promoting academic staff. Universities should adopt modern strategies and approaches for advancing their employees to higher positions, doing so will motivate employees to fully invest in their work, leading to sustained high-performance levels.

This research has substantially improved the understanding and the practical utilization of literature about SP, SPP and SE. This improvement can potentially facilitate the development of models, theories, research initiatives, and practical strategies geared toward enhancing staff efficiency.