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Islamic finance and Halal product sectors are thriving successfully. This chapter is a general review of the perception of Asian consumers on Islamic finance and Halal sectors in the global Halal economy.

The first section will briefly describe the Halal concept in both Islamic finance and Halal industries, and the growth of both sectors in Asian countries. The second part highlights the review of Asian consumers’ perception towards Islamic finance products and Halal products.

The review found that the consumers’ perception towards the Islamic finance products and Halal products is distinctive. This is due to the diversity of Asian countries in terms of geography, religion, culture, ethnic, school of thoughts (madzahib), income per capita and government’s involvement.

The third part of the chapter concentrates on planning towards Halal marketing, which involves the move and future challenges in different layers of industries to gear up and strengthen the Halal economy.

Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk management (RM) and management control practices in public sector organizations (PSOs).

The principles-based regulation focuses on providing autonomy to PSOs while maintaining control over their actions without direct intervention. This resonates with Foucault's notion of how modern forms of governments operate. The research is informed by Foucault's concept of governmentality. The authors conducted a qualitative field study of an Australian PSO, gathering and analysing data from interviews, focus groups, and archival documents.

The findings show the capillary modes by which principles-based risk regulatory regime penetrates and works with management control practices in pursuit of regulatory goals within the PSO the authors studied. In addition, the authors find that the principles-based approach (focusing on autonomy) and rules-based approach (focusing on control) are not opposites in kind and effect but rather, autonomy should be understood as a central pillar of control. Furthermore, the findings show how cultural controls and formal controls are not in conflict but are interconnected in RM practices, with cultural controls providing control architecture for RM and formal control translating the control architecture into routines. Finally, the study provides insights into how enterprise risk management (ERM) provides capabilities for and routinizes RM practices in a PSO and the management control systems (MCS) that enabled this to occur.

The paper provides novel insights into how MCS are infiltrated, mobilized and deployed to enact principles-based risk regulatory reforms. These insights are useful for regulators, practitioners and researchers.

Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively evaluate performance beyond financial metrics. This study aims to focus on organizational factors that influence the assimilation of business intelligence (BI) systems into integrated management control systems and the corollary impact on improving business process performance within public sector organizations.

The complete Australian client list was acquired from a leading BI vendor; and the authors surveyed all public sector organizations, receiving 226 individual responses representing 160 public sector organizations in Australia. Using latent construct measurement, structural equation modeling (SEM)-partial least squares is used to test the theoretical model.

When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities that are critical to assimilation in private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. When top management effectively manages knowledge importation from external entities to counteract deficiencies, public sector organizations effectively assimilate BI knowledge into performance measurement yielding strong process performance.

When top management promotes knowledge creation among the organization’s operational level employees and support their activities with strong BI infrastructure, the same knowledge and infrastructure capabilities critical to assimilation in the private sector hold in the public sector. However, public sector organizations generally have difficulty retaining staff with expertise in new technologies and attracting new innovative staff that can leverage smart systems to effect major change in performance measurement. The research extends the theory behind organizational absorptive capacity by highlighting how knowledge importation can be used as an external source facilitating internal knowledge creation. This collaborative knowledge creation leads to affective assimilation of BI technologies and associated performance gains.

The results provide guidance to public sector organizations that struggle to measure and validate service outcomes under New Public Management regulations and mandates.

The results reveal that consistent with the philosophies behind New Public Management strategies, private sector measures for increasing organizational absorptive capacity can be applied in the public sector. However, knowledge importation appears to be a major catalyst in the public sector where the resources to retain skilled professionals with an ability to leverage contemporary technologies into service performance are often very limited. Top management team knowledge and skills are critical to effectively leveraging these internal and external knowledge creation mechanisms.

The purpose of this paper is to show how to remove some dyestuffs, as pollutants, from their aqueous solutions.

To achieve the goal, a water soluble hyperbranched poly (ester‐amide) (HBP) was synthesised using the melt polycondensation method by the reaction of maleic anhydride (MA) and diisopropanol amine (DIPA) at 140°C at a molar ratio of 1:1.3 MA: DIPA, respectively. This HBP was incorporated in the preparation of an effective microcrystalline cellulose (MCC)/dimethyloldihydroxyethylene urea (DMDHEU)/HBP adduct by crosslinking HBP with DMDHEU in presence of MCC. Furthermore, the prepared adduct was characterised by investigation its infra red and then utilised in the removal of three anionic dyestuffs from aqueous solutions, namely Irgalan Blau 3GL (an acid dye), SIRIUS Blau S‐BRR (a direct dye) and Levafix Brill Orange P‐GR (a hydrolysed reactive dye).

The results obtained revealed that the optimum conditions for preparing MCC/DMDHEU/HBP adduct are [HBP], 90 g/l; [DMDHEU], 200 g/l; LR, 1/3.3; [NC₄LH], 20 g/l; a time of 30 min and a temperature of 160°C. Moreover, the results also showed that the extent of removal of such dyestuffs from their aqueous solutions by the prepared adduct follows the order: reactive dye>acid dye>direct dye, it is more pronounced at lower than at higher pH values and the removal of each dye by that adduct follows a first‐order reaction.

Other substrates such as chitosan can be used to prepare more effective adducts.

Hyperbranched polymers can be used effectively to prepare ion exchangers capable of removing the pollutants of dyestuffs from their aqueous solutions.

The aforementioned prepared HBP is a novel hyperbranched polymer and could be applied in the removal of many other pollutants.

Purpose – This chapter examines the application of the concept of maslahah in household debt management.

Methodology/approach – A combination of quantitative and qualitative approaches is employed. Questionnaires were used for data collection.

Findings – Malaysian Muslims become indebted for four main purposes: buying their first car, their first home, helping family members, and financing their studies. Thus, Muslims principally borrow funds to fulfil their dharuriyyat (essentials) and hajiyyat (complementary) needs, and in some cases, they borrow for tahsiniyyat (luxury) purposes.

Research limitation/implications – The respondents of this research are working Muslims in the Klang Valley, Kuala Lumpur, Malaysia.

Practical implication – This study helps Islamic finance institutions to develop better products to offer customers. Its results can also give a real picture about borrowing activities to the Credit Counselling and Debt Management Agency.

Originality/value – Prior studies have mainly examined household debt management. This study surveys local Muslims’ household borrowing pattern to understand the nature of personal debt management and then analyses these data against the concept of maslahah. This will enrich the currently available literature.

The available research works dealing with Halal food are centrally concerned with the Halal certification, logistics, export market, consumer awareness and business ethics with minimal study explores Muslim consumers’ purchase behaviour of Syubhah semi-processed food. The purpose of this study is to investigate the relationship between Muslim consumers’ knowledge on the wholesomeness, labelling, trust and purchase behaviour of Syubhah semi-processed food.

The study respondents are Muslim consumers in the semi and rural areas. Through a self-administered survey, 780 usable responses were successfully collected. The study hypotheses were analysed using the partial least squares structural equation modelling. Mediation analyses were conducted, focusing on the effect of trust on the relationship between consumer knowledge on the wholesomeness, labelling and purchase behaviour of Syubhah semi-processed food.

This study confirms that lack of knowledge on the wholesomeness and labelling among the semi and rural Muslim consumers influences them to purchase the Syubhah semi-processed food. Trust significantly plays a significant mediation role on the consumer Syubhah semi-processed food purchase behaviour.

This study confirms there is lack of knowledge among the semi and rural Muslim consumers on Syubhah semi-processed food. Such pessimistic indications of Syubhah food products carry varying consequences and implications for Muslim consumers, Halal food producers and the relevant religious authorities.

This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.

This study includes a sample consisting of 64 firms from Bursa Malaysia, with 173 firm-year observations from 2017 to 2020. Feasible Generalised Least Square model has been used to test the hypotheses.

The findings show that government ownership has a positive effect on IRQ and that the integrated reports and <IR> framework are well aligned. Foreign ownership influences IRQ positively. However, the results did not support the effect of family ownership on IRQ as hypothesised.

The findings of this research hold practical implications for companies and regulators in Malaysia. The results demonstrate to investors that both government and foreign ownership have a positive impact on IRQ. Therefore, investors can make well-informed investment decisions regarding companies with a high level of government or foreign ownership.

To the best of the authors’ knowledge, this is the first paper to explore the effect of ownership structure on IRQ in the Malaysian context.

Need for effective adoption of halal certification through assessment and accreditation (HCAA) is imperative for the higher level of customer satisfaction. To achieve this, all stakeholders need to be involved in developing the policy. Thus, this study aims to identify barriers to the adoption of HCAA and analyses through structural model of interrelated barriers

The structural and hierarchical model of barriers to the adoption of HCAA is developed after extensive systematic literature survey along with opinions from various types of experts. Interpretive structural modelling is identified as the appropriate tool in making this model, which is further analysed using MICMAC (Matriced’ Impacts croises-multipication applique’ and classment). Corresponding issues for every barrier as identified may help in further developing the action plan for each stakeholder. Objectives and action plan for various stakeholders were evolved and provided.

The significant finding indicates to developing a globally accepted halal certifying organisation, as to contain the mislabelling, and this further needs extensive government and customer support. The customer needs to be more aware of the proper idea of halal. Therefore, to succeed, the industry needs to develop a brand identity with a distinct/unique/clear marketing message, not just certifying products/services as halal.

Specific direction for different stakeholders has been derived along with academic finding for researchers and to further develop the action plan.

The purpose of this study is to analyze the customer attitude on Halal food products and determine major factors that affect the attitudes towards Halal food products in Azerbaijan. Within the framework of this research, theory of planned behavior was applied and influence of subjective norms, religiosity level, availability of Halal certification and health considerations on attitude toward Halal food products was measured.

Random sampling technique was used during these studies. Within the framework of current research, the local Muslim population was surveyed. The sample size for current research was 636, and specified models were estimated using Eview by applying a robust least squares method.

The impact of subjective norms, religiosity level and availability of Halal certification and health considerations upon consumer’s attitude is economically and statistically significant. Empirical findings show that the strength of the association between religiosity level and attitude toward Halal food products is dependent on the level of religiosity and some other factors such as age category, gender status and existence of halal certification.

As a predominantly Muslim country, exploring attitudes toward Halal food products in Azerbaijan can serve as a valuable source of information while developing Halal branding strategy in this market, i.e. insights gaining from this research will guide marketers while tailoring their marketing strategy for efficiently targeting this market.

This is the first empirical research in Azerbaijani market devoted to understanding factors that influence Halal food purchase attitude.

This paper systematically reviewed research on accounting fraud in the non-profit organisation (NPO) sector during 2004–2024 to identify gaps in theory and practice with the aim of producing a new parsimonious global fraud model.

This paper utilised a structured literature review methodology.

We propose a new holistic approach for the NPO sector worldwide, with two foci of “what may contribute to fraud” and “what may prevent fraud”.

The future research agenda for the new holistic approach is provided.

The approach helps donors promote accountability and transparency in the NPO sector worldwide, thereby sustaining the development of this sector.

To the best of the authors’ knowledge, this paper is the first comprehensive worldwide fraud research review, making distinct contributions. Globally, the approach is the first dedicated to the NPO sector, including different stages of fraud occurrence (undetected, suspected, actual/detected and future), and using a multi-disciplinary approach to prevent these stages. The approach is also the first to incorporate individual-level, organisational-level, industry-level and country-level factors into predicting future fraud.