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Undergraduates constitute an attractive segment of customers for retail banks in many countries of the world, including Singapore. This study, using a sample of Singapore’s undergraduates, sets out to establish a ranking of the various dimensions which influence their bank selection decision and seeks to determine how homogeneous undergraduates are in relation to their selection decision. Seven bank selection dimensions were identified, the most important being undergraduates should “feel secure”, while the least important dimension was “third party influences”. Responses between those “attending engineering courses and non‐engineering courses” were compared, as were those between “males and females” and “single and multiple bank users”. More significant differences were found when engineering undergraduates were compared with non‐engineering undergraduates. Irrespective of these differences, the sequencing of the seven selection dimensions was invariably in the same order.

The objective of this study is to investigate the impact of selected economic variables on deposits level in the Islamic and conventional banking systems in Malaysia.

Both long‐ and short‐run relationships between these variables are measured by using advanced time series econometrics. These techniques are co‐integration and error correction framework, which are conducted within the vector autoregression framework.

By applying recent econometric techniques, we find determinants such as rates of profit of Islamic bank, rates of interest on deposits of conventional bank, base lending rate, Kuala Lumpur composite index, consumer price index, money supply and gross domestic product have different impact on deposits at both Islamic and conventional banking systems. In most cases, customers of conventional system behave in conformity with the savings behaviour theories. In contrast, most of these theories are not applicable to Islamic banking customers. Therefore, there is a possibility that religious belief plays an important role in the banking decisions of Muslim customers.

As customers are sensitive to rewards, they receive from their deposits, rates of profit of Islamic system must at any time be similar to those of the conventional system. Finally, religious dimension can be considered as an important element to attract more people to deposit their funds in the Islamic system.

To the best of the authors’ knowledge, this is the first attempt to empirically examine the depositor's behaviour in the Islamic banking environment.

A fiercer level of competition is becoming the most influential factor in the structure and activities of the banking system around the globe. Banks are competing not only with themselves, but also with other financial institutions within the financial industry. In a plural society such as in Malaysia, the competition is becoming fiercer with the existence of the Islamic bank, which was established specifically to cater for the needs of the Muslim population in the country. To attract more customers, both conventional and Islamic banks should have information on factors used by customers in selecting their banks. Investigates how Muslims and non‐Muslims select their banks and what services they use frequently. Results show that there are many similarities between Muslims and non‐Muslims in their selection of banks and utilization of services.

Islamic banking institutions have been in operation for nearly 50 years now and despite having been in competition with much more entrenched conventional rivals have demonstrated remarkable potential for growth and sustainability in different countries in both Muslim-dominated and Muslim-minority jurisdictions. The sustained upsurge in Islamic banks’ operations level to even a double-digit mark is not accidental but a replica of the levels of engagement of customers with Islamic banking institutions among other factors. There are various studies on Islamic banking, which covered wide range of issues, including those on Islamic banks customers’ patronage factors.

Accordingly, this chapter presents discussions on factors that influence customers’ engagement/patronage with Islamic banking. From plethora of studies conducted over long period of time and in different countries, many different factors have been identified as the determinants of customers’ engagements. The factors include but are not limited to customers’ personal attributes such as their understanding, knowledge, and perceptions of banking products, the banking institutions’ related factors such as product pricing, technology adopted by bank, environmental factors, and other myriads of determinants.

The income is attributed to PSIA^U holders after setting aside the reserves (PER and IRR) and deducting the bank's share of income called mudarib share.

This study aims to explore the Islamic accounting literature and attempts to identify the worldwide research trends of accounting for Islamic financial institutions.

This study adopts a mixed review approach combining the bibliometric method with content analysis. Consulting Scopus database, the authors collect 195 documents (articles and reviews) relative to the Islamic accounting field from 1982 to 2020. VOSviewer, RStudio (biblioshiny) and Excel analysed the data.

The study revealed the influential scientific actors in the Islamic accounting field, categorising the intellectual structure into seven streams: accounting for Waqf, accounting for Zakat, Shariah auditing, corporate Shariah governance and screening, accounting for different modes of Islamic financing, education and ethics. The study further provides future research directions for researchers.

The findings highlight the efforts of academicians, researchers and practitioners in this emerging field. This effort provides awareness to different stakeholders on Islamic accounting, which will lead to better stewardship, accountability and information-based decision in line with Islamic economic principles.

This study is among the first Islamic accounting bibliometric papers that would help researchers stand on a firm basis concerning the development of the literature in this scientific domain.