Purpose - The purpose of this study is to propose a contemporary human resource management (HRM) framework by zakat institutions, which collect and manage religious alms, both obligatory (zakat) and voluntary (sadaqah), in Malaysia. Design/methodology/approach - In doing so, discussions...

Purpose Tawarruq (Islamic commodity financing) has evolved as the most ubiquitous concept in Malaysia's Islamic banking industry. Nevertheless, the extensive use of tawarruq has invoked a number of Sharīʿah (Islamic law) concerns in its practice. This study aims to investigate the Sharīʿah...

Purpose This paper aims to highlight provisions that may attract corporate criminal liability (CCL) in legislation and regulations enacted in Malaysia. Further, this paper identifies gaps or obstacles in the implementation of CCL in Islamic banks (IBs) in Malaysia. Design/methodology/approach...