Purpose: This paper aims to investigate low-income households in Indonesia with regard to their perspective on charity-giving and its comparison with acquiring debt behavior as their tendencies on taking and giving behaviors toward monetary form. The research framework is seen from the Islamic...

Purpose: The primary role of auditors is to offer fiduciary services to society and users of financial reporting. With this role, users placed their trust and depend on the ability and judgement made by the auditors during their auditing works. However, recent financial scandals involving high...

Purpose: The purpose of this study is to examine the performance consequences of misalignment among business strategy, organizational configurations and management accounting systems (MAS). Design/methodology/approach: The authors conducted a questionnaire survey to collect data and test the...

Purpose: This paper aims to examine the determinants of intention to adopt Islamic microfinance among prospective customers in Nigeria, to enhance access to formal financial services. Design/methodology/approach: The quantitative study used the proportionate stratified random sampling technique...

Purpose: Prior studies had documented that CEOs with accounting backgrounds are more conservative as compared to their non-accounting backgrounds counterparts. However, prior studies also suggested that CEOs with accounting backgrounds tend to engage in earnings management activities because...

Purpose: In recent years, scientific research on humanistic perspectives and their impact on management has grown exponentially. This study aims to explore the overview and its essential features of humanism management and its precursors (i.e., humanism). Bibliometric findings on the advent and...

Purpose: This paper aims to examine the case against land use zoning. Design/methodology/approach: We approach this analysis from the perspective of economics, health and geography. Findings: The findings of this paper suggest that the case against zoning is overwhelming. Research...

Purpose: This study aims to analyze the productivity improvement strategies of the agricultural sector based on the problems faced by the agricultural sector in Central Java, Indonesia. Design/methodology/approach: The analysis is done through interviews, literature studies and analytical...

Purpose: Using the maqasid-based consumer preference index (MCPi), this study aims to investigate customer preference for Islamic home financing. Design/methodology/approach: The current study, based on valid 1,034 usable questionnaires and the MCPi, evaluates consumer choice for the supplied...

Purpose: This paper aims to analyse whether the practices of Islamic banks in Bahrain are in line with value-based Islamic banking (VBIB) and reporting disclosure in the annual reports towards achieving their fundamental objectives of human-centred economic development and social justice....