Purpose – A shared service (SS) arrangement involves an intra-firm interrelationship, since the SS centre (SSC), operated as an independent business unit, provides services to clients who are other independent business units in the same company group. The purpose of this study is to provide an...

Purpose – The purpose of this paper is to examine the effect of voluntary risk management disclosure (VRMD) on firm value (FV). Design/methodology/approach – This study uses content analysis approach to collect the VRMD data. FV is represented by three variables: market capitalization,...

Purpose: The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability. Design/methodology/approach: Questionnaires were administered to...

Purpose: This study aims to present an effort to construct a measurement instrument to capture Islamic accountability from “accountability for what” aspect. These measurement instruments are developed by considering both social and economic natures in Islamic organisations....

Purpose – The purpose of this paper is to gain deeper understanding of whether a fit between the organizational characteristics and PMS design may enhance organizational performance. This study presents evidence on PMS attributes and use as intervening variables on the relationships between...