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There is evidence in the literature suggesting the usage of performance measurement framework (PMF) has a positive impact on organisational performance. This is in line with resource based view (RBV) theory, which argues attaining competitive advantage through internal resources and capabilities. In this regard, PMF can be viewed as a “resource” that can be explored in enabling organisational performance. This paper is aimed at developing PMF for the oil and gas supply chain (SC) as a resource and strategic capability.

Drawing on RBV theory, a questionnaire survey was designed based on prior literature review and exploratory interview with five SC experts. Following this, the questionnaires were distributed to 550 companies in the UK and 120 companies in Malaysia, which resulted in 15% overall response rate.

This study presents the prevalence of performance measures (PM) for the oil and gas industry based on the level of importance. It also reveals the impact of the usage of PMF on overall organisational performance. In addition, it identifies the challenges in managing SC performance and factors to be considered in choosing PM.

This study identifies the challenges in managing SC performance and establishes distinctive factors to consider when choosing PM in the oil and gas SC.

Lack of individual awareness of knowledge sharing practices to prevent identity theft is a significant issue for online retail organisations (OROs). Agile learning processes and sharing of knowledge is essential, but the lack of relevant training inhibits these processes within the online industry. This study aims to identify the inhibiting factors in agile learning and knowledge sharing process with recommendations for best practice for organisations and staff to effectively share knowledge on identity theft prevention.

Three qualitative case studies were undertaken in OROs in the UK. Data were collected using semi-structured interviews, internal documents and related external material. The data were analysed using a thematic analysis method.

The findings identified that individual staff members within OROs from the information security and fraud prevention departments often share their knowledge as a community. However, there is no formal knowledge sharing process or any related training facilitating this exchange. There is a need for agile learning environment in OROs of the UK.

The study offers both theoretical and practical contributions to the extant literature of agile learning of knowledge sharing to prevent identity theft in OROs. Existing learning opportunities are not being used to enhance the knowledge of individuals, and OROs need to increase the skills and trust of their staff to share knowledge efficiently. This study identifies the systemic weaknesses inherent in the process of knowledge sharing and existing training provision within OROs. It provides ORO managers with practical guidelines in facilitating trust between individuals and developing appropriate training systems to educate staff on sharing organisational knowledge. This study contributes by extending the knowledge sharing framework proposed by Chong et al. (2011) for enhanced individual knowledge sharing processes to prevent identity theft within OROs. It also identifies OROs’ weaknesses in knowledge sharing learning processes for theft prevention and offers prevention guidelines and recommendations for developing effective agile learning environments.

The purpose of this paper is to develop a performance measurement model for the entire supply chain that includes balanced set of performance measures.

The conceptual model was validated empirically in case companies through semi-structured interviews and content analysis of documents.

Performance measures are important to companies in the natural gas (NG) supply chain to assess performance against set objectives in order to identify loopholes in performance. This is important in order to remain competitive. The research found that both financial and non-financial performance measures are employed by companies to measure performance. The results also indicate that six performance criteria of the conceptual model are vital to the NG supply chain. In addition, all identified measures under each of criteria impact on performance of the supply chain with customer service and financial criteria considered as most important.

The empirical data collected from the NG supply chain in Ghana were relatively small; however, additional information was obtained from company data and relevant magazines. Also, getting through to specific target participant was a challenge due to busy work schedule but, in case companies where it proved impossible, other staff who were also involved in supply chain were interviewed instead.

This research provides a useful source of information on performance measures for practitioners in the NG industry who wish to measure performance of their supply chain. It also provides areas from which further and additional research can be carried out.

This research provides performance measures for the NG supply chain of Ghana. Typically, performance measures have been evaluated in discrete manufacturing supply chain, petroleum industry supply chain and oil industry supply chain. This research expanded on ideas from these studies and applied them in the NG industry.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

The changing requirements of manufacturing exert considerable pressure on manufacturing resources while competition is intensified as a result of increasing new entrants into the market. The marketplace has consequently been turned into a “battlefield”. The competition for market share has driven improvement initiatives since the 1960s. The extension of MRPII to integrate with other advanced manufacturing technologies (AMT) that were hitherto isolated is considered as one of the initiatives embarked on by manufacturers in search of improved performance. Reports a major study of these initiatives and the associated benefits. Reviews integration and extension of MRPII and presents the state‐of‐the art in the UK companies from a survey of 120 manufacturing enterprises. Discusses some empirical findings about the benefits of integration and extension of MRPII with other AMTs.

The purpose of this study is to develop and assess the effects of unified theory of acceptance and use of technology (UTAUT 2) constructs – effort expectancy (EE), social influence (SI) and hedonic motivation (HM) – on behavioural intention (BI), as well as the impact of innovation resistance theory (IRT) constructs – usage barrier (UB) and tradition barrier (TB) – on innovation resistance (IR) behavior in the context of digital zakat payment in Aceh. In addition, this study also examines how knowledge of fiqh zakat influences both BI and IR.

This was a quantitative study including 350 Acehnese persons who paid zakat online. This research used a Likert scale, and the sampling technique was purposive sampling applied for the Acehnese people. The research respondents were civil servants, private employees, BUMN employees (employees of State-Owned Enterprises), merchants, restaurant owners, professionals and other occupations who had paid professional zakat through a digital system mechanism. The data were analysed using partial least squares structural equation modelling.

This research found that the constructs built through the theory of UTAUT 2 explained the position of the EE variable, which had a significant effect on BI. On the other hand, the variable of SI and HM did not significantly affect BI in digital zakat payment. This finding demonstrated that BI significantly influenced actual usage (AU). UB and TB had no impact on IR, according to the theoretical framework developed by IRT. Yet, the knowledge about the fiqh zakat (KFZ) significantly affected the AU. In terms of the moderation role, the KFZ variable moderated the relationship between BI and AU. However, the KFZ variable did not moderate the relationship between IR and AU.

This research had limitations and could still be investigated further by involving a larger sample. This study does not include all UTAUT 2 and IRT constructs, but only involves UTAUT 2 and IRT constructs based on the phenomenon of digital zakat paying behavior in the people of Aceh.

This research had a managerial contribution and an evaluation of the use of digital zakat collection services in Aceh and zakat management institutions in various countries. The existence of significant EE should be a reference for zakat institutions to produce continuous payment applications with a higher level of convenience in the future. In addition, the government should encourage more organised fiqh zakat education in society to plan a more optimal zakat collection. The reason for this is that KFZ has been shown to moderate zakat intentions towards actual digital zakat payment behaviour.

The results of this study were then accommodated by the government to design a digital zakat collection system so that it resulted in optimising the collected zakat funds. The greater the zakat funds collected, the greater the economic impact and social resilience of the community was in the midst of the post-covid and global crisis.

This research provided an essential value in the aspect of collecting zakat funds, especially in the study of the behaviour of paying zakat digitally. The theory of planned behaviour predominated in earlier studies that investigated zakat-paying behaviour. Yet, this research was even more focused as it used the constructs of UTAUT 2 and IRT theory and applied the involvement of a moderator variable like fiqh zakat knowledge that was barely discussed.

Islamic banking is an emerging product in Nigeria; it has evolved as a new reality in the Nigerian financial scene since 2011. Thus, the purpose of this paper is to propose a conceptual framework for the study of Islamic banking adoption behavior among bank customers in Nigeria.

This study is a literature and theoretical review of past studies to develop a comprehensive framework for the study of Islamic banking adoption behavior in Nigeria.

In this conceptual study, the researcher identified 12 independent variables, namely, relative advantage, compatibility, complexity, observability, trialability, uncertainty, promotional efforts, awareness, customer involvement, perceived information quality, profit/loss sharing and religiosity, as suitable variables for the study of Islamic bank adoption in Nigeria.

As Islamic banking is an innovative and unique product, which differs from conventional banking, it is hopeful that upon validating the framework, it will provide useful insight on the adoption behavior of Islamic bank customers in Nigeria.

This study will be useful to Islamic banks in gaining and maintaining their existing customer, and policymakers, regulators and other relevant stakeholders will be able to strategize in accordance with their respective assignments toward the development and growth of the Nigerian financial industry.

Most previous studies concentrated on product attributes of innovation adoption. But, this current study inculcated the consumers’ attitude and perception toward adoption of Islamic banking. Thus, the authors then propose several factors that can influence adoption of Islamic banking in Nigeria.

Covid-19 pandemic have raised serious health concerns, work disruptions and job loss. Thus, Nigeria’s Covid-19 challenges can hinder project performance in the construction sector. By integrating the principle of sustainable construction, it can minimise the environmental and socio-economic impact of Covid-19. This research therefore aims at developing strategies to achieve sustainable project performance in the post-Covid era in Nigeria.

A qualitative research method was used. Data was collected from 13 stakeholders in the built environment. Percentages and thematic analysis were used to analyse data from the interviews.

The study reveals that stakeholders are encountering operational and financial challenges: Increased price of materials, labour and material shortage and project delays were key operational challenges. The financial challenges were related to increased construction cost, reduced profit and payment delays. To address these challenges, the study developed managerial, contractual and governmental strategies: Market survey and bulk purchase, remote working and adherence to Covid-19 protocols were among the key managerial strategies. For the contractual strategies: contracts reviews, smart contracts, working overtime and night shift were developed, while governmental strategies included provision of funds, loans and incentives for workers.

The study deduced that while environmental sustainability was employed to address the Covid-19 challenges, the economic and social aspects were found to be under-utilized. Therefore, the study concluded that a holistic application of environmental, economic and social sustainability themes while incorporating managerial, contractual and governmental strategies is significant for achieving sustainable project performance in the post-Covid era in Nigeria.

The Hausawas are the largest ethnic group in sub-Saharan Africa, and significantly influence trade and development in the region (Limbs & Fort, 2000; Sabiu & Sarwar, 2019). They are highly entrepreneurial and have participated in international trade for centuries, particularly along the trans-Sahara. Historically, the Hausas have been considered one of Africa’s major trading powers. As of the twelfth century ad, their trading prowess was only rivalled by that of the Mali Empire and the Kanem-Bornu Empire (Sabiu, Zainol, & Abdullah, 2019).

Much can be learnt from indigenous Hausa culture of responsible management. Unfortunately, due to its multiple acculturative history, many aspects of this culture have not been properly preserved. Using historical sources, proverbs, and folktales, the author reclaims key cultural practices, values, and attitudes of the Hausa people that promote responsible management. Prominent amongst these values are kirki, respect for human dignity, spirit of work, being responsible, and honesty.