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Reports that there are increasing trends towards the commercialisation of public sector information. Explains the concepts of information trading and discusses the role of the public sector. Describes three case studies within the UK government. Identifies the lack of a uniform approach to information trading within UK government departments in terms of attitudes to information provision, information costing and pricing and the resourcing of an information trading function. Discusses issues concerning the national and departmental policy on information distribution and trading; the resourcing and management of information technology to support the information trading function; the development of an information‐aware culture within the government and its departments and the development of contractual relationships with marketing agents within the private sector. Examines the effect of online information provision on information trading. Discusses the application of agency theory to the study of the role of marketing agents and identifies their importance in the development of a public sector information trading market. Concludes that there is a lack of clear direction for government departments concerning information trading.

This study aims to investigate mustahiq business success using a newly developed index called asnaf muslimpreneur success index (AMSi).

Following Abu Zaharah theory of al-Maqasid al-Shariah, the authors developed the AMSi through literature analyses and expert judges involving three Shariah scholars for improved extensions and applications. Subsequently, the authors conducted the actual survey, which included 17 mustahiq who had been assisted by the zakat institution in running their small and halal businesses in Sabah, Malaysia.

Using the AMSi, the success of asnaf businesses was in the moderate index, implying the success meets the index score of more than 50%. All indexes capturing asnafs’ business experience, asnafs’ business justice, asnafs’ well-being and asnafs’ financial wisdom were greater than the threshold value of 0.5 or 50%, implying that the interaction of the battery items involved in those variables resulted in satisfactory results, indicating that they are relevant and essential in gauging the asnafs’ success level in the development business programme.

The results obtained were at the exploratory level, and for that, more studies related are expected to be conducted in the future, where the coverage of the respondents used is larger to extend the findings, at least.

The results obtained can become a yardstick to gauge the success of asnaf muslimpreneurs in Sabah, East Malaysia.

This study introduces new measures of asnaf muslimpreneur success model, where mustahiq business is brought into play.

This paper aims to re-evaluate and thus recommends possible ways in improving the current practice of hibah trust in Malaysia.

This study conducts a thorough and critical review on relevant literature on Islamic wealth management and estate distribution. Besides, the current practice and application of hibah trust by the Malaysian trustee companies such as Amanah Raya Berhad and As-Salihin Trustee Berhad is analyzed based on information gathered from their publications and direct consultation.

Based on the comparison made between hibah trust and its conventional counterpart, living trust, this study found that that the hibah trust product mirrors the conventional living trust, which provides a high degree of freedom to the benefactor to decide on the distribution of his wealth without taking into consideration the interest of the eligible heirs under farai’d. Nevertheless, it is undeniable that the practice of hibah trust would be able to expedite the lengthy and complex procedures of inheritance, reduce administrative costs and avoid legal impediments and inheritance tax.

This paper proposes a comprehensive framework for an improved asset distribution under hibah trust within the Malaysian Islamic wealth management industry by highlighting the significance of fara’id and wasiyyah rules. This proposed framework of hibah trust would become a useful reference for the policy makers in designing a dedicated regulation or legal provisions in the established laws that will govern the practice of hibah trust in Malaysia.

The novelty of this paper lies in highlighting the importance of adhering to the law of Islamic inheritance rules as ordained by Allah s.w.t in structuring contemporary Islamic estate planning instruments such as hibah trust, which is not evident in the current practice.

The purpose of this study is to examine the factors that influence people’s behaviour in paying zakat, explore their perceptions of the institutions, examine the factors that influence their trust and analyse the impact of trust on their behaviour in paying zakat to the institutions.

A questionnaire was distributed to 740 potential Zakat payers in the Federal Territory, Malaysia. In designing the questionnaire, a systematic literature review, focus group discussions and pilot study were conducted. Descriptive analysis and partial least squares structural equation model were used with SmartPLS software.

The result shows that trust, intention to pay zakat and age of the respondents have statistically significant impacts on people’s behaviour to pay zakat through institutions. Intention to pay zakat is influenced by attitudes, subjective norms and perceived behavioural control. In addition, the main common concerns expressed were lack of awareness of the importance of paying zakat, lack of transparency in zakat administration, especially in collection and distribution, and inefficiency in administration and distribution. Moreover, trust in the institutions could be established if the institution is able to fulfil its mission of collecting and distributing zakat to the entitled Asnaf and improve their welfare, as trust not only has a direct impact on people’s behaviour, but also strengthens people’s intention and influences their behaviour to pay zakat to the institutions.

This study focuses on a specific geographical area and zakat institution; hence, the study’s generalisability is limited. The use of self-reported and cross-sectional data may introduce bias and fail to capture the dynamic change of trust, intention and behaviour across time. The proposed solution of leveraging digital platforms may provide numerous hurdles and obstacles for adoption by the zakat institution.

This study shows the significant role of trust in influencing people’s intentions and behaviour in supporting organisations. Therefore, it can serve as an indicator of the performance or success of a particular institution. Thus, there is a need to find strategies to gain people’s trust by improving their ability, integrity and benevolence in performing their tasks.

This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include different tracks of researches and then identify the gaps to propose opportunities for future research.

By adopting a systematic literature review approach, 46 papers that were published between 2000 and 2020 from 23 journals concerned with AAOIFI were selected for review and analysis.

The authors combine electronic searches to identify relevant studies using keywords such as “AAOIFI” or and “Islamic standards.” In light of the existing studies’ limitations, this paper derives and summarizes five leading future research tracks: identifies the research gaps in AAOIFI and then suggests that AAOIFI still requires more empirical analyses; identifies the alternative analytical methods as meta-analysis; identifies additional measurements for macro and microeconomics factors; identifies recent tracks as corresponding to Covid-19 pandemic; and future studies should consider the role of central banks and positive criticism for AAOIFI.

This analysis address the literature gaps on measuring compliance, determinants and consequences of AAOIFI adoption as this study serves as a guide for the researchers, regulators and Islamic financial institutions in research associated with this area. The findings would support AAOIFI, regulators and related authorities across jurisdictions with suggestions on improving the current AAOIFI practices.

This literature review is a historical record and guidance for researchers who seek to examine and explore several questions about AAOIFI. To the best of the authors’ knowledge, this is the first paper that applies systematic literature review over AAOIFI research field.

While the Noble Quran dictates the prohibition of interest, conventional banks promote Islamic banking by opening Islamic banking windows. Against this backdrop, this study aims to investigate the perceived gaps between managers and clients in Islamic marketing and banking, focusing on conventional banks’ Islamic banking windows.

Guided by a qualitative approach, semi-structured personal interviews and observations served as the data collection methods, involving 25 banks and 50 respondents in 3 different districts, namely, Shirajganj, Rajshahi and Chapainawabganj of Bangladesh from January to October 2023. The data were analysed using ATLAS.ti 2023 to explore codes and quotations derived from 14 interview questions. Further, ATLAS.ti 2023 facilitated synthesizing content, concepts, code occurrence, network analysis and thematic analysis.

Islamic and non-Islamic banks use Quranic verses, hadiths (prophetic traditions), images of mosques, the Kaaba and Arabic texts as Islamic marketing tools. These spiritual, divine and prescriptive tools are associated with Islamic banking. However, conventional banks receive criticism for having separate Islamic banking windows to serve religiously conscious clients, which generates tension among clients and bank managers.

The findings can theoretically assist academics in examining conventional banks’ Islamic marketing and banking practices, opening Islamic banking windows. Importantly, Shariah boards can play policy roles in safeguarding the function of Islamic marketing and banking. Managers can use the findings to anticipate client perceptions and enhance Islamic marketing and banking strategies. Likewise, the social implications include the explicit stance of Shariah to mitigate the mixture of halal and haram banking.

This pioneering study explores the perspectives of Islamic banking windows by non-Islamic banks. The combination of Islamic marketing and banking is a noteworthy novelty in this study and deserves recognition for its unique contribution to halal marketing and finance.

This study aims to investigate whether higher earnings quality is related to the existence of multiple directorships among corporate boards and whether this relationship varies with the quality of investor protection.

This paper used a dynamic panel data modelling on the sample of 2,090 firm-year observations over the period from 2007 to 2016 in Malaysia. The generalized method of moments estimators were used to deal with endogeneity and other econometric problems.

This study finds that the accumulation of several outside directorships is negatively associated with the firm's earnings quality, as measured by the magnitude of discretionary accruals. More importantly, the findings provide evidence that multiple directors are more efficient in improving earnings quality in healthy investor protection environment.

The appointment of directors should be based on market-based and not on a relationship (i.e. financial and industry professionals).

The results highlight the importance of interaction between internal and external governance mechanisms to improve the firm's financial performance, investment and market efficiency. High-quality investor protection and law enforcement are significant for enhancing the monitoring role of multiple directorships in improving earnings quality.

The acceptance of Islamic banking services by non-Muslim customers is not promising in the Malaysian context. Thus, this study aims to examine the effect factors that may motivate this customer group to adopt the Islamic banking services in the Malaysian context.

A self-administered questionnaire was used to collect data through google docs from 188 respondents. Structural equation modelling partial least squares (PLS-SEM) was used to analyze the hypothetical model of this study.

The result of this study found that knowledge about Islamic banking exerts a positive effect on non-Muslim beliefs (attitudinal, control and norm). Moreover, this study found a significant relationship between attitude, subjective norm, perceived behavioral control with non-Muslim Intention towards Islamic banking services. Furthermore, the mediating effect of attitude, subjective norm and perceived behavioral control was supported.

This is a pioneer study that contributes to the consumer behavior literature by extending the theory of planned behavior by incorporating knowledge in the model. In addition, this study develops comparatively new relationships, practically the mediation role of beliefs (attitudinal, control and norm) between knowledge and intention.

This study aims to conduct a comprehensive analysis of the existing literature pertaining to the governance of Islamic social finances (ISF). The primary aim is to identify and highlight global research patterns and deliver noteworthy insights that can be gleaned by ISF institutions worldwide.

This study uses a hybrid approach, incorporating both bibliometric and content analysis methodologies. The authors curated a data set comprising 73 scholarly documents (articles) obtained from the Scopus database, covering the period from 2010 to 2023. The data collection process was conducted in March 2023. VOSviewer and content analysis were used to analyze the collected data.

The authors unveiled six distinct categories derived from the available literature on governance in ISF. These categories encompassed accountability, governance practice, performance, efficiency, Islamic accounting and governance awareness. Extensive deliberations have taken place regarding these six categories to enhance their prominence among ISF institutions. Furthermore, the findings of this study provided valuable directions for future research in this domain.

The use of English articles obtained from the Scopus database in this study ensured that the selected papers were of a significant standard of excellence within the specific realm of knowledge under examination.

Enhancing governance practice within ISF institutions could enhance their overall performance, thereby playing a crucial role in optimizing their contributions to societal and economic contexts.

This endeavor served as a means to enlighten numerous stakeholders regarding social finance institutions, fostering an environment of informed decision-making and effective governance that aligns with the principles of Islamic economics.

This study represents a pioneering bibliometric publication on the governance of ISF, providing academics with a robust basis for comprehending the evolving landscape of literature within this specific area of research.