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This study aims to identify the psychological factors predicting sociopreneurial intention (SEI) and gain insight into the conversion of SEI to sociopreneurial behaviour (SEB) in the presence of facilitating events (FE) as a moderating factor.

Hypotheses are statistically tested using a partial least square structural equation modelling (PLS-SEM) based on purposive survey data (n = 110) from the leaders of dairy cooperatives in Indonesia. The measurement items are specifically developed for this research after thoroughly analysing the questionnaire items provided by prior studies.

The findings support the hypotheses that empathy (EM), perceived social responsibility (PSR) and self-efficacy (SEFF) are strong predictors of SEI. Moreover, although SEI can be directly converted to SEB, FE significantly moderated that conversion.

Future research should also involve the impact of SEB on the community and the sociopreneurs.

This research empirically examines the influence of external factors in converting SEI into SEB, which prior studies overlooked. Moreover, it involves the leaders of dairy cooperatives in Indonesia who perform SEB to help smallholder farmers’ communities facing dairy farming issues such as capital, milk productivity, land size and others as research participants.

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.

This paper investigates the audit report lag (ARL) in statutory audits. It tests a number of factors that may influence the ARL in 375 Maltese companies in the years 2006–2010. A mixed-methods research methodology is adopted, whereby company financial statements over the period are examined. Extracted information, including the ARL, is subjected to statistical tests on the relationship between such ARL and six independent variables: company size, audit firm size, audit opinion, profitability, the presence of an extraordinary item, and type of industry. This is then complemented by the analysis of 12 semistructured interviews with statutory auditors. The ARL is found to be shorter in large companies, when profit figures are positive, in financial service companies, and when the audit firms are large. A longer ARL is found when the audit report is qualified and in the absence of an extraordinary item. Interviewee response is generally consistent with these results except for the relationship to ARL of the absence of an extraordinary item. ARL is also seen to vary according to the users’ perceptions of the relevance and usefulness of the financial statements. Besides confirming or otherwise the relationship of the ARL to the stated major factors, the study also brings to light the need for cooperation by both audit firms and client companies to reduce such ARL.

This paper aims to design, optimize and simulate the Radio Frequency (RF) micro electromechanical system (MEMS) Switch which is stimulated by electrostatically voltage.

The geometric structure of the switch was extracted based on the design of Taguchi-based experiment using the mathematical programming and obtaining objective function by the genetic meta-heuristic algorithm.

The RF parameters of the switch were calculated for the design of Taguchi-based S11 = −5.649 dB and S21 = −46.428 dB at the working frequency of 40 GHz. The pull-in voltage of the switch was 2.8 V and the axial residual stress of the proposed design was obtained 28 MPa and the design of Taguchi-based S11 = −4.422 dB and S21 = −48.705dB at the working frequency of 40 GHz. The pull-in voltage of the switch was 2.5 V and the axial residual stress of the proposed design was obtained 25 MPa.

A novel complex strategy in the design and optimization of capacitive RF switch MEMS modeling is proposed.

Islamic Accounting, Auditing, Strategic Management and Accounting Theory.

The case is suitable for graduate and postgraduate business students, particularly those on courses such as Islamic Accounting, Auditing, Strategic Management and Accounting Theory. The case is based on secondary data collection and all the facts are real.

In the early 2000s, the Tabung Haji (TH) faced financial difficulty, particularly regarding its returns from investments and, with the intention of helping to improve this situation, the General Manager (GM) of Finance and the GM of Investment decided to accept an investment proposal presented by an investment company. The proposal involved initial and subsequent investment portfolios of RM50 million and RM150 million, respectively. The proposal was presented in a board meeting and was approved by the board. Indeed, the two GMs were delighted to receive a return of RM12.5 million from their RM50 million initial investment – i.e. 25 per cent return. In the process of approving the subsequent investment of RM150 million, the two GMs were informed that their investments were partly for the FOREX market (Foreign Exchange Market/Currency Market). At that time, there was no conclusive decision on the status of investment in the FOREX market regarding whether it complied with Sharia principles. The two GMs contemplated whether they should accept this second investment proposal. The issue was whether they should reveal in the board meeting that this investment was partly in FOREX. What if the board failed to accept the idea of investing in FOREX and rejected the proposal? Indeed, they were dropping an opportunity for lucrative returns. Should the GMs seek technical advice on the status of FOREX investment in Islam and present it to the board?

The case should help students to: understand the concept of Sharia and Sharia financial principles; understand the process involved in TH investment decisions; analyze the issues involved in decision-making and apply the relevant theories to describe the actions; and recommend various alternative course of actions in a given situation.

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request Teaching Notes.

Buy Muslim’s First campaign started with the primary aim of urging the Muslim community to be more vigilant about halal or Shariah-compliant products, leading to a number of halal-related issues, triggered by the exploitation or misuse of the halal logo in Malaysia. The purpose of this study is to gain an understanding of the purchase intention for Muslim-made products by applying the theory of planned behaviour (TPB). Halal consciousness was integrated as a moderating influence on the purchase intention of Muslim-made products.

Data collection was performed through a self-administered questionnaire which was distributed through convenience sampling method. Therefore, a useful sample comprising 152 Malay Muslim participants aged over 18 was collected. For hypothesis testing, hierarchical multiple regression analysis was implemented.

It was found that the participants’ attitudes towards the purchase of Muslim-made products and their perceived behavioural control significantly influenced their purchase intention, but the subjective norm did not impact this intention. Furthermore, halal consciousness moderated the relationships among all the independent and dependent variables. Halal consciousness moderated the relationship between participants’ attitudes towards Muslim-made products and their perceived behavioural control towards the purchase intention; however, this moderation did not occur through the subjective norm and the purchase intention.

As the findings of this study were limited to the Muslim population in Malaysia, it might be difficult to generalize for other nations that have no similarities with the Malaysian Muslim culture.

The findings of this study may support Muslims to implement more effective marketing strategies that attract the target customers to purchase Muslim-made products. Effective promotion may attract potential customers as well.

The halal consciousness among Muslim consumers is important for the moderation and prediction of consumers’ intention to purchase Muslim-made products.

This study investigates and explores sustainable fashion based on social attitudes toward culture and sustainable fashion effects in sub-Saharan Africa (SSA), based on environmental knowledge and consumer satisfaction initiatives. It explicates sustainable fashion on the sustainable development agenda in addressing the gap of cultural value, environmental knowledge and sustainable fashion in SSA.

Using a quantitative approach, the study employed a web-based online cross-sectional survey to extract tangible information from 620 participants from SSA. The study integrated theory of planned behaviors (TPB) model and hypotheses. A structural equation model (SEM) was used to test all proposed hypotheses.

The results show that low environmental knowledge, influenced by geographical and cultural differences, affected fashion value, as which is predictively significant for sustainable fashion. However, attitude and cultural value results found statistical significance for consumer satisfaction in sustainable fashion. Furthermore, mediation was attained between consumer behavioral and environmental knowledge of sustainable fashion. The study recommends government policies on educational awareness and textile regulations for environmental garbage disposal possible harmful effects of climate change and finally, designing innovative initiatives for environmentally friendly fashion.

This study examines the environmental and social attitudes as well as behavioral effects, of an ecosystem that would most likely have a short life period, eliminate disposal dumps and foster an environmental control policy. Consequently, the study’s conceptual model and extended TPB contribute to how sustainable fashion supports environmental knowledge, consumer attitudes and cultural behaviors in fashion among Sub-Saharan Africans.

The aim of this paper is to make a critical review of the selected customer related studies in Islamic banking.

In accordance with the aim, the selection criteria is decided to include the studies which have at least one citation according to a publicly available citation count database as of January 2013 and the subjectively selected uncited studies from recent years. According to the selection criteria, in total, 50 journal articles for the period of 1989-2013 are reviewed.

This work identifies the main research subjects, the distribution for these subjects, the general characteristics of research methodologies and methods, the strengths and weaknesses of the studies and the direction of the research area.

The foremost contributions of this work are that a researcher or someone who is interested in Islamic banking based customer related studies can attain a detailed picture about the most common research subjects, methodologies, methods and the country in which the study is conducted. And, the general evaluation can be utilized as a directive element for future research.

The basic implication of this work is the call for more industry connections, i.e. to conduct customer related studies due to the needs, reservations and concerns of Islamic banks.

There is not yet a literature review work regarding to the research area of Islamic banking based customer related studies. This work is an attempt to fill in this gap.

To enhance the loan repayment performance of microfinance institutions (MFIs) in Pakistan, this study aims to analyze the direct impact of social capital and loan credit terms on loan repayment performance and microenterprises’ business performance while considering the mediating role of microenterprises’ business performance on the relationship between social capital, loan credit terms and loan repayment performance.

The analysis was conducted based on the data gathered via a questionnaire distributed to 316 microenterprises owners. The respondents were selected using the stratified sampling technique by dividing the target population into three influential groups of manufacturing, trading and services microenterprises. The reliability and validity of the constructs were established using (1) factor loading, (2) Cronbach’s alpha, (3) composite reliability, (4) average variance extracted, (5) the variance inflation factor, (6) the Fornell–Larcker criterion and (7) the heterotrait–monotrait ratio. The structural equation modeling technique was then applied, and the hypotheses were tested based on the structure model generated through bootstrapping by using partial least squares structural equation modeling.

The results confirm the direct impact of social capital and loan credit terms on microenterprises’ business performance and loan repayment performance. It also supports the mediating role of microenterprises’ business performance toward the relationship between social capital, loan credit terms and loan repayment performance while considering the direct impact of microenterprises’ business performance on loan repayment performance.

To date, the direct impact of social capital and loan credit terms on microenterprises’ business performance and loan repayment performance has been hardly investigated in the context of Pakistan. This study also examines the mediating role of microenterprises’ business performance toward social capital, loan credit terms and loan repayment performance. The findings will enable both MFIs and microenterprises to improve their business performance and loan repayment performance through enhanced social ties and the development of more flexible credit products that protect the borrowers’ interests and the interest of lenders.