PurposeThe aim of the study detailed in this paper is to conceptualize the model of the determinants of individual decision to adopt corporate zakat collection in Malaysia.Design/methodology/approachThe paper is a conceptual work that identified a number of factors that influence the adoption of an innovation as it relates to zakat collection in Malaysia by surveying a number of acceptance model.FindingsA total of nine factors that are likely to contribute to the success of corporate zakat collection in Malaysia were identified and formulate hypotheses concerning them.Research limitations/implicationsThis is a conceptual paper and hypotheses need to be tested to ascertain their veracity.Practical implicationsThe likely outcome of this research work from testing the final model will be an extension of the existing behavioural models (IDT, TAM, Trust), through new constructs validated within Muslim community, using zakat payers. The model, hopefully, will provide motivation for further research in the area of zakat collection in Malaysia.Originality/valueThis is a pioneer work seeking to develop a model for corporate zakat collection.

Fraud has become the most viable threat to the global economy requiring maximum attention of forensic accountants and traditional auditors, as well as anti-graft bodies worldwide. The primary objective of this paper is to discuss the process of screening, editing and preparation of initial data collected, before any further multivariate analysis of the study regarding the relationship between fraud risk management and risk culture on bank performance. A survey method was employed to administer a total of 417 questionnaires to either the senior officer in the risk management department, internal control department, and branch manager of each bank in the Nigerian banking sector. The questionnaire is a 5 point Likert-scale. The data was analyzed using Statistical Package for the Social Sciences (SPSS) version 23 (v23). The initial data screening and cleaning were conducted as an attempt to fulfill the assumptions of multivariate analysis. Therefore, the present study assessed missing values, outliers, normality test, collinearity test, common method variance, and test of nonresponse bias with the help of SPSS V23. The results have shown that the data satisfied the multivariate analysis assumptions which indicate the fulfillment of conditions for further multivariate analysis.

Customer retention is very crucial to the continuous survival of retail banking anywhere in the world, most especially when the deregulation of the sector has provided the customers with different choices to satisfy their financial needs. This has made many banks to pursue different strategies that will increase their customer satisfaction through enhanced service quality. This study examined the determinants of retail bank customer satisfaction in New Zealand through the survey of their perception about the banks service quality. The five dimensions of service quality were initially analysed in relation to customer satisfaction using the structural equation modeling technique but three were eventually used. The three factors specified to determine customer satisfaction in retail banking were found to be both practically and statistically significant. The implication is that the core, the enabling and the relational aspect of service quality must be taken care of by the banks to satisfy their customers in order to retain their loyalty.

Purpose This study aims to examine the determinants of poverty among microcredit beneficiaries in Pakistan Poverty Alleviation Fund. Design/methodology/approach The study is based on a nationwide survey of microcredit beneficiaries of Pakistan Poverty Alleviation Fund. Using the national poverty line, this study classified borrowers into the poor and the non-poor. A Tobit model was estimated to examine the determinants of poverty among the borrowers. Findings The model was found to fit the data well and six out of the ten specified independent variables are found to be statistically significant. Practical implications The results of the study can be helpful in fully characterizing poverty dynamics and in policy formulation in using microcredit to reduce poverty. Originality/value The paper is the first to examine the determinants of poverty among Pakistan Poverty Alleviation Fund recipients.

Malaysia ranks among the first twenty countries with the highest death rate from road accidents with death from motorcycle accidents accounting for more than sixty percent of this death rate. The Malaysian government, in the year 2010, started the enforcement of helmet (head protector) in an effort to reduce the rate of death from this source. This paper examines users‟ acceptance of helmet by motorcyclist, using the theory of reasoned action (TRA). The data for this study comes from field survey of motorcyclists in Malaysia. This data was analysed using structural equation modelling. It was discovered that different factors from the theory account for user acceptance of this novelty. The paper concludes by specifying the policy implications of this and recommends other ways of improvement.