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The current investigation analyzes the role of energy efficiency (EEF) and environmental uncertainty in influencing environmental performance (EPR) of Malaysian small and medium enterprises. Our examination endeavors to add to existing studies in a few different ways. To begin with, we shed some light on the specific association that could exist between the utilization of management accounting system (MAS), perceived environmental uncertainty (PEU) and EEF. Furthermore, we look at the consequential impacts of EEF and environmental uncertainty in influencing organizational EPR. The results of the partial least squares structural equation modeling affirm that EEF, PEU and EPR have significantly influenced by MAS. The results of partial least square structural equation modeling also confirm that EEF have positively and significantly influenced on the enviornmental performance of the small and medium size firms in Malaysia. The results further confirm that PEU has no significant impact on EPR in small and medium size enterprises in Malaysia.

Purpose Sharīʿah audit is an important area to examine because it is considered the backbone of the Islamic finance industry. The purpose of this study is to spot and highlight the determinants that have an effect on internal Sharīʿah audit effectiveness in the Islamic banking industry. It attempts to develop a conceptual framework for those factors. Design/methodology/approach The paper reviews the existing literature to figure out the factors that frame the effectiveness of internal Sharīʿah audit in Islamic banks (IBs) and to propose a conceptual framework containing these factors. Findings This research proposes a conceptual framework of factors that impact on Sharīʿah audit effectiveness in IBs based on a comprehensive literature review. The proposed framework includes external and internal factors, as well as internal Sharīʿah audit structure, process and requirements that can be used to figure out the most significant factors of Sharīʿah audit effectiveness. Practical implications First, the regulators need to provide a detailed framework for the Sharīʿah audit, which covers the main requirements for effective Sharīʿah governance. Second, Islamic financial institutions need to pay more attention to following the Sharīʿah audit process to achieve the objective of effective Sharīʿah governance. Finally, the dearth of empirical research on the role and effectiveness of Sharīʿah audit in Islamic banking highlights the need to develop an appropriate methodology to enhance the study of the effectiveness of Sharīʿah governance practices. Originality/value The Sharīʿah ensures compliance with its rules and regulations and enhances the soundness and credibility of the Islamic finance industry. This study identifies a number of issues that require further investigation to establish a better system of Sharīʿah audit and to identify the factors that affect Sharīʿah auditing practices. Therefore, this paper is unique in covering the main elements that have an influence on the effectiveness of the Sharīʿah audit and proposes them in one framework.

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