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This study aims to investigate the combined use of System Dynamics (SD) applications in Enterprise Engineering (EE) research and practice. SD application in EE is becoming widely accepted as a tool to support decision-making processes and for capturing relationships within enterprises.

A systematic literature review (SLR) is conducted using a standard SLR method to provide a comprehensive review of existing literature. The search was conducted on ten platforms identifying 30 publications which were analysed through the use and development of a codebook.

The SLR showed that 90% of the result set consisted of peer-reviewed academic conferences and journal papers. The SLR identified a highly dispersed author set of 83 authors. Amongst these authors, Vinay Kulkarni was an active author who has co-authored up to four publications in this research area. The analysis further revealed that the combined use of SD applications and EE is an emerging research area that still needs to develop in maturity. While all phases of EE have received attention, the current research work is more focused on the design phase. The important gap between model development and implementation is identified.

The study elucidates the existing status of interdisciplinary research combining techniques from the SD and EE disciplines, suggesting future research topics that combine the strengths of these existing disciplines.

This paper aims to examine the effects of corporate governance and firm-specific characteristics on the incidence of financial restatement among Malaysian public listed firms.

The elements of corporate governance consist of board size, board independence, multiple directorships, audit committee expertise, external audit quality and executive compensation. Meanwhile, the firm-specific characteristics consist of firm age, firm performance, firm leverage and firm liquidity. The agency theory has been used to guide the study. This study used a matched-pair sample that consisted of a sample of 49 restatement firms and 98 non-restatement firms between the years 2011 and 2016. Univariate (t-test and Pearson correlation) and multivariate (logistic regression) statistical techniques were used to test the hypotheses.

The results show that there is a negative and significant relationship between executive compensation and firm performance, and the incidence of financial restatement. In addition, there is a positive and significant relationship between firm leverage and the incidence of financial restatement. However, the other corporate governance and firm-specific characteristic variables included in the study were found to be insignificant with the incidence of financial restatement. This paper provides evidence that some form of corporate governance mechanisms and firm-specific characteristics, particularly executive compensation, firm performance and firm leverage, may influence the direction and magnitude of the incidence of financial restatement. The findings indicate that optimal executive incentives may align management interests with those of shareholders. In addition, greater performance and lower leverage levels minimise firms’ financial pressure and debt covenant violation risk, which may reduce the management tendency to misstate the financial statement, and consequently, minimise the likelihood of financial restatement.

The main value of this paper is the effect of corporate governance and firm-specific characteristics on the likelihood of financial restatement in Malaysia. The findings of this study provide useful insights for regulators to improve and reconsider the current regulations on corporate governance mechanisms.

The main aim of this paper is to analyze judicial system of Bangladesh, which comprises all courts and tribunals that performs the delicate task of ensuring rule of law in the society. The paper depicts the history and evolution of the judicial system in Bangladesh from ancient period to present day.

The study is qualitative in nature and based on secondary sources of materials like books, journal articles, government orders, rules, acts, newspaper reports, etc. Relevant literature has also been collected through internet browsing.

The major findings of this paper are: there is a well‐organized court system in Bangladesh which is in fact the replica of the system introduced by British rulers and it is widely accepted in the original Constitution of Bangladesh. The ancient judicial system was not based on rule of law rather on caprice and caste consideration. The executive branch of government always attempts to control the judiciary through different mechanisms, which include the appointment, tenure and discipline of judges from ancient period. Therefore, the independence of judiciary is vulnerable from ancient time to present day and even after separation of the judiciary from the executive (November 2007) the interference of the executive over the judiciary is still continuing.

This paper opens a new window for the policy makers and concerned authorities to take necessary steps for overcoming the existing limitations of judiciary.

The paper will be of interest to legal practitioners, policy makers, members of civil society, and those in the field of judicial system in Bangladesh and some other British colonial common law countries.

This paper aims to examine the initiative of low-price hotels, budget hotels, in Malaysia, to restore the financial sustainability through empowering the digital marketplace strategy in the tourism resilience sector. Giving an open accessibility to customers for achieving their venue with a low price and have a friendly service comes from initiating the digital marketplace arrangement.

This study focuses on what is the importance of the digital marketplace strategy for tourism resilience in the pandemic age and how is it important. The data come from qualitative interview from one couple, husband and wife, regarding the budget hotel operation practice in the city of Sri Iskandar, the Perak state of Malaysia.

The findings revealed the importance of initiating the strategy of digital marketplace in enabling the customers’ personalised decision towards the tourism destination they prefer based on their needs of low-cost and proper service. There are three main points, namely the importance of digital marketplace for tourism market enhancement, readiness of digital marketplace for tourism market enhancement and continued capacity to strategize digital marketplace for tourism market enhancement. The initiative to commit with applying for the resilience for tourism sustainability in the pandemic age is important to ensure they can take a small advantage continually with the frequent customers’ sustainability.

This paper is supposed to contribute in developing the resilience practice through advancing the strategy of digital marketplace in raising the tourism sector, budget hotel operators. The main occupation aims to empower resilience for tourism sustainability in the pandemic age, in order to recover the market in online platform.

This study aims to develop a push–pull factors theory of women entrepreneurship, to identify and prioritize the factors influencing Emirati women entrepreneurs, and also aims to implement the proposed theory in two cases: Emirati women entrepreneurs with business family and non-business family backgrounds.

The analytic hierarchy process (AHP) model was developed with 6 criteria and 19 sub-criteria, based upon the findings of previous studies. Data were collected using a questionnaire survey given to 20 Emirati women entrepreneurs in the United Arab Emirates (UAE). The respondents were selected on the basis of their family backgrounds. The data collected were interpreted and a priority vector was assigned to the criteria and sub-criteria.

A well-researched methodology was used for the synthesis of priorities and the measurement of consistencies. The findings show that education, skills and training are the three main criteria considered to be the most important factors that influence the growth and success of Emirati women entrepreneurs.

The model can be used by authors for future academic and entrepreneurial studies. The findings interpreted can help policymakers and related associations develop various policies based on the specific factors found to empower Emirati women entrepreneurs in an effective manner. This process will increase the participation of Emirati women in the entrepreneurial field. The research model had limited dimensions and the findings cannot be generalized. Hence, it would be valuable to conduct future study in other countries to generalize the findings. The model can be enhanced by including other factors, and alternatives could be based on types of sectors.

This study is the first of its kind to present an AHP model that contains most dimensions influencing the success and growth of Emirati women entrepreneurs and prioritizes the dimensions based on their importance.

This study aims to explore and analyse the credit risk assessment procedure conducted by the Indonesian Islamic banks to address the issue of asymmetric information among their micro-, small- and medium-sized enterprise (MSME) clients. This study also investigates the gaps in credit risk assessment procedures by comparing Islamic banks’ practices and presenting several recommendations to reinforce the credit risk evaluation procedures and eventually promote more inclusion of the MSME segment into the Islamic financial services.

This paper adopts a qualitative method by implementing a multi-case study research strategy. The data were gathered primarily through an interview approach by incorporating purposive uncontrolled quota sampling.

The result of this study implies that the Islamic banks in Indonesia have their own unique approaches and strategies in assessing the credit risk and have several similarities in performing their evaluation procedures for the MSME. Despite seemingly adequate approaches and measures taken by the Islamic banks to eliminate the asymmetric information problem, the study identifies several gaps that occur within the Islamic banks’ methods of credit risk assessment.

Since this study focuses on Indonesia and emphasises the two segments of Islamic banks, which consist of Islamic commercial and rural banks, in performing the MSME credit risk assessment; therefore, the findings of this study were limited around the observed Islamic banks within the MSME segment purview.

By referring to the recommendations as proposed by this paper, four implications could be expected from adopting these respective recommendations, among others: more effective evaluation procedures for the MSME, provision of a clear path and more efficient approach to assess the MSME units, lower financing cost and increase the confidence of Islamic banking industry in disbursing more financing to the MSME sector. This mechanism will potentially improve Islamic financial inclusion for the MSME due to the greater access to financial services; hence, the sector could contribute even more to Indonesia’s growing economy.

By incorporating a multi-case study among Indonesian Islamic banks pertaining to their methods in evaluating MSME customers, this study identifies several gaps affecting the effectiveness of MSME credit risk assessment. Furthermore, this study also presents a proposed framework to address these gaps accordingly by suggesting the salient strategies to minimise the issues of information asymmetry and enhance the MSME credit risk assessment procedure.

The aim of this paper is to examine the strategic approach of culturally responsive and communicative teaching (CRCT) through a critical assessment of interracial teachers in their daily school interactions.

The empirical data were obtained through interviews among ten interracial teachers. The analysis was made through a thematic approach to obtain substantial data from interviews.

The findings reveal that attempts to gain sufficient comprehension of CRCT are actualized through routine interaction in the multicultural school environment hence resulting in embedding self-awareness of cultural competence in a multicultural classroom, constructing emotional and social development on cultural awareness and internalizing responsive awareness on social engagement in global learning.

The contribution of this research provides an insightful value on expanding key consideration to support the multicultural classroom environment with an active engagement and enhancement of CRCT as fundamental basis of the multicultural classroom.

In recent years, issues like untrusted or questionable sources of information are indisputably rampant in the digital era. The quality of information is now found to be challenging with its kind of issues, crisis and also clarity in which it requires to have a strategic scenario and practice to enhance quality assurance in order to creating safe cyber-spaces. The initiative to organise information at the organisational stage has widely emerged on the cyberspace. This paper aims to examine the insights of the element of trust in quality communication and information management to drive key performance indicator to support organisational sustainability. This approach is likely to play a significant role in enhancing critical inquiry in to issue of trust in information to ensure untainted integrity and quality assurance of the source of the information.

The preparation of this paper used a systematic literature review according to four phases, namely, identification, assessment or examination, extraction and interpretation. This approach was selected to advance critical inquiry into the most current topic on the trust for quality of information as way of strategic communication management to achieve safe cyber-organisational sustainability. The process was made through the various sources of peer-reviewed articles including journals, book chapters, books and conference proceedings. The literature review was carried out through the search for keywords such as trust in information, strategic communication and safe cyber-organisational sustainability.

The results revealed that the trust in quality of information with its wide range of initiatives could be enhanced as an initial attempt to embrace comprehensive approach in establishing strategic communication to ensure organisational sustainability and quality assurance of safe cyber space. The result further indicated three points, which follows development of virtual interaction with information management for safe cyberspace, enhancing continued predictability assessment in digital information process and practice and developing trust in information and quality of communication for organisational sustainability.

This paper is expected to give an insightful value in contributing to quality measurement of the strategic communication to promote trust in quality of information. Hence, the design to expand strategic management to support digital social connections in the cyber space. As a result, the profound contribution would also lead to enhancement of organisational sustainability in the digital era, amid technological trends.

The need to develop an approach to strengthen the trust in information in the digital cyberspace should focus on providing insights into the quality of information, authenticity and integrity to develop quality assurance for social connection. The awareness raising process in consolidating the trust in information has to start with exploring early social interaction in the digital age. This approach provides quality assurance to linking digital connection to develop trust in the quality of information. This would enable feedback to ensure accessibility and accuracy of quality of information dealing with critical elements relating to organisational sustainability.

The entire awareness in expanding the trust as information quality indicator has to be started with exploring the early social interaction in the digital age, to achieve quality basis on linking the digital connection as an attempt to build the information quality. This would give a feedback in ensuring the accessibility and accuracy of information quality together with dealing with an ultimate element to lead to the organisational longevity.

The purpose of this study is to investigate the determinants of halal meat consumption within a Turkish Muslim migration population in Germany using the theory of planned behaviour (TPB) as a conceptual framework. The role of self-identity as a Muslim, dietary acculturation in the host culture, moral obligation to purchase halal food and trust on the authenticity of available halal food are explored.

A quantitative cross-sectional survey design for the current study was adopted. Purposive sampling through self-administered questionnaires was used to collect data from 517 Muslim consumers originated from Turkey and currently living in Germany. The analysis includes exploratory factor analysis, means scores, linear correlation and multiple regressions to examine the determinants of halal meat consumption.

A positive personal attitude towards the consumption of halal meat, motivation to comply with the opinion of important persons and institutions and the perceived control over consuming halal meat predict the intention to eat halal meat among Muslims.

This study used self-identity, dietary acculturation, trust and moral obligation as moderator variables. Future research should also examine the moderating effects of values such as individualism/collectivism and materialism and demographic factors such as age, country of origin, education level and income level to increase the predictive power of the current TPB model.

Practical implications can be extended to those policymakers, marketing managers and advertising agencies dealing with food-related products. They can pursue strategies based on religious self-identity, dietary acculturation, trustworthiness and moral obligation factors in their distribution and communication efforts targeted at the growing local and international market of halal food.

This is one of the few studies investigating the determinants of halal meat consumption in a Muslim population in Germany using the TPB within a food, religion and migration context.

Consumer animosity in the wake of Russia–Ukraine war has gained significance in consumer behavior research. In this line, this study aims to examine the critical influence of consumer animosity in developing brand attitude and its ensuing outcomes – brand boycott behavior and brand-country image – the moderating role of perceived intrusiveness on the relationship between consumer animosity and brand attitude and the moderating role of altruism between brand attitude and behavioral outcomes.

Using the data obtained from 411 European consumers, data analysis was performed using structural equation modeling to examine the proposed relationships.

The findings revealed a strong negative influence of consumer animosity on brand attitude, which eventually leads to brand boycott behavior and a negative brand-country image. This work also confirmed the boundary condition of perceived intrusiveness on the effect of consumers’ animosity on brand attitude. Furthermore, the authors validated the moderating effects of altruistic behavior on the relationships between brand attitude and boycott behavior and brand-country image.

This study offers theoretical, practical and policy implications in international marketing domain. The authors acknowledged a few shortcomings and made some recommendations for future research.

In the context of the Russian–Ukraine war, this study creates a novel conceptual framework based on consumer animosity. In the current scenario, provide critical perspective on how European customers’ animosity to Russian brands develops their adverse attitudes. This study also highlighted the alternatives to Russian brands when they were boycotted during the Russia–Ukraine war.