Career satisfaction is of utmost importance for bank employees as it impacts their motivation, performance, retention, and commitment. By prioritizing career satisfaction, this study aimed to determine the effect of distributive justice on career satisfaction. The study also investigated the mediating effect of self-efficacy on these relationships. Using quantitative questionnaire survey method, this study collected data from commercial bank employees from Dhaka and Chittagong in Bangladesh. The study adopted a simple random sampling technique to select the respondents. A total of 440 usable responses were obtained from the respondents. The data was analyzed employing SPSS version 22.0 and Smart-PLS version 4.0. The results of this study showed that distributive justice had a significant positive influence on career satisfaction. The study also found that self-efficacy was a mediator in the connection between distributive justice and career satisfaction. Furthermore, the findings of this study provided important insights to bank practitioners, policymakers, and researchers in designing a strategy and programs to enhance career satisfaction among bank employees. Overall, this study contributes to the ongoing academic conversation on the vital role of employee career satisfaction in banking sector.

There is a limited number of studies that have examined the significance of management accounting practices in facilitating value creation, particularly among companies in China.The main objective of this study was to investigate the influence of management accounting practices on value creation through their techniques among small and medium enterprises (SMEs) in China from the perspective of the Dynamic Capabilities Theory.Additionally, the study aimed to examine the extent to which management accounting practices were utilized.This study employed PLS-SEM to analyze data obtained from 599 valid questionnaires using the stratified sampling technique.The results indicated that management accounting practices, through their techniques, had a substantial impact on value creation within SMEs in China.This study contributes to the growing body of literature on the relationship between management accounting practices and value creation in China's SMEs.The findings also expand the understanding of the extent of the use of management accounting practices in small and medium-sized enterprises.This research provides empirical evidence of the potential for substantial enhancement of value creation through the adoption of management accounting practices, which can improve competitiveness, ensure business sustainability, and foster long-term performance.

Based on their status, Higher Education Institutions (HEIs) are divided into private and public.Different characteristics make private HEIs have their uniqueness to be researched.This study aimed to test and obtain empirical evidence regarding the mediating role of intellectual capital efficiency on the relationship of the Performance Measurement System (PMS) to operational and financial performance.This survey research was distributed to 306 private HEIs in several provinces in Indonesia.The partial least square (PLS) technique was employed to test the hypotheses.The results showed that PMS directly affected intellectual capital efficiency, operational performance, and financial performance.The results also found that intellectual capital partially mediated the relationship between PMS, operational performance, and financial performance.This study theoretically confirmed the Resourced Orchestration Theory and expanded the literature on PMS in Private HEIs.Practically, this research provided input to managing private HEIs in Indonesia, which still needed better quality on average.

The purpose of the study was to explore influence of IFRS adoption on earnings management (EM) and the role of audit quality (AQ), represented by big 4 audit firms.Also, the role of AQ as a moderator in the association between IFRS and EM.The financial data of 97 non-financial listed firms were taken from DataStream and audited with the Saudi Stock Exchange and the Emirates Stock Exchange for the period 2011-2021.The financial data was analyzed using Kothari et al., (2005) model regarding to AEM and Roychowdhury, (2006) with regard to REM.The results indicated a negative significant effect that IFRS contributes to reduce AEM and REM.Besides, audit quality had the same influence on EM.The findings, furthermore, revealed a positive insignificant relationship of the moderating role of AQ which meant that the big4 firms did not anticipate to reduce the EM.This might be due to a lack of local financial and accounting professionals in line with the requirements of major-4 audit companies or the higher costs when relying on big 4 auditing firms.This study opens valuable insights to relevant parties, including government bodies, local standard-setters, shareholders, and emerging markets that have a similar environment.

Malaysia, although being a significant player in the international rubber market, faces difficulties in properly capitalising on rubber exports to strengthen its national accounts.This can be attributed to the challenges posed by limited land availability and uneven productivity distribution.Hence, the aims of this study were: (i) to evaluate Malaysia's comparative advantage in the production of natural rubber downstream products compared with Thailand, the primary natural rubber producer and (ii) to examine the influence of trade openness (TO), foreign direct investment (FDI), gross domestic product (GDP), and inflation (INF) on Malaysia's export competitiveness in the natural rubber industry.This study utilised secondary data from the United Nations Commodity Trade Statistics Database (COMTRADE) and World Bank data spanning 32 years, from 1990 to 2021.The study used regression analysis and the autoregressive distributed lag (ARDL) technique to uncover the index of relative export advantage (RXA).The RXA index revealed that Thailand was more competitive in natural rubber exports than Malaysia.Furthermore, the ARDL technique findings indicated that trade openness (TO) and inflation (INF) had a considerable statistical impact on Malaysia's export competitiveness in the natural rubber industry.Meanwhile, foreign direct investment (FDI) significantly affected export competitiveness in the long term.

Value-based intermediation (VBI) is a strategy proposed by Bank Negara Malaysia (BNM) as an intermediary tool to deliver the maqasid al-shariah (intended outcomes of Shariah) through practices and product offerings in Islamic banks.However, in reality, VBI has not yet been fully accepted by all Islamic banks in Malaysia even though BNM strongly recommended the implementation.Thus, the objective of this research was to investigate the reason(s) behind the acceptance and refusal of VBI among Islamic Banks in Malaysia.This research used the qualitative research methodology where semi-structured interviews were conducted with the shapers of VBI in Islamic banks or the dedicated officers in corporate social responsibility to gain information on the initiatives.This research showed that the Islamic banks which agree to implement VBI are purely supporting the BNM initiatives.However, the Islamic banks that refused to implement VBI feel that they had adopted a similar concept and strategy as VBI much earlier to achieve maqasid al-shariah.It is recommended that BNM revise and customize VBI in accordance with the Malaysian context and culture for it to be fully accepted by all Islamic banks and be able to avoid any conflicts between the regulator and practitioners.

This study aimed to refine the formulation of an innovative cash waqf management model designed to address the infrastructural and economic demands of Nusantara, the future capital of Indonesia.Employing a multimethod qualitative research approach, the study integrateds qualitative insights from a comprehensive literature review and a comprehensive qualitative analysis through the grounded theory method, underpinned by principles of Islamic finance and contemporary financial innovation.The findings revealed that the proposed cash waqf model leveraged communal wealth for long-term developmental projects, ensuring sustainability and adherence to Islamic jurisprudence.The study concludes with the establishment of a specialized waqf institution to manage these funds, advocating for transparency and accountability to foster trust and a culture of philanthropy.The proposed model not only holds significant potential for transforming the economic landscape of Indonesia's new capital but also offers a blueprint for integrating Islamic philanthropic principles with modern financial strategies, setting a precedent for similar initiatives globally.The research contributes to create a practical and sustainable financial framework that aligns with Indonesia's cultural context and Islamic generosity traditions, facilitating infrastructure development and economic growth.