The purpose of this paper is to develop a model to explore the impact of religiosity and spirituality on performance organizations through organizational commitment. This study adopted Religiosity and Spirituality as independent variables, organizational commitment as mediating and Performance as a dependent variable. The study is based on conceptual research. Through this study, a model will be proposed to find out the relationship among religiosity, spirituality, organizational commitment and organizational performance. Based on the developed model, the study will continue to find out the impact of radiosity and spirituality through organizational commitment on performance of different types of business. Applying this empirical study, organizations may generate new policies and strategies for improving performance in multicultural and multi-religious organizations.

The purpose of this article is to develop a model to explore the impact of religiosity and spirituality on performance organizations through organizational commitment. This study adopted Religiosity and Spirituality as independent variables, organizational commitment as mediating and Performance as a dependent variable. The study is based on conceptual research. Through this study, a model will be proposed to find out the relationship among religiosity, spirituality, organizational commitment and organizational performance. Based on the developed model, the study will continue to find out the impact of religiosity and spirituality through organizational commitment on performance of different types of business. Applying this empirical study, organizations may generate new policies and strategies for improving performance in multicultural and multi-religious organizations.

The objective of this paper is to determine the effective dimensions of intellectual capital. For fulfilling this objective, the study examined 88 empirical research on the intellectual capital of the past two decades (1998- 2018) in the field of intellectual capital, its dimensions and practices in different sectors of different countries. Peer-reviewed literature and journals were the key sources of data and information about the dimensions of intellectual capital. Out of 88 research papers, 75 research articles pointed to human capital, 57 research articles indicated structural capital, and 47 research articles mentioned relational capital are the most popular and important dimensions of intellectual capital. The study found that human capital is essential to establish structural capital and structural capital is required to build relational capital with the external environment. The results of this study contribute to the current understanding of determining effective dimensions of intellectual capital by analyzing 88 empirical research papers.

The concept of the production-based economy has moved to the knowledge-based economy where knowledge becomes the new engine of corporate expansion. From the human resource point of view, human capital, being a vital element of intellectual capital, plays a significant role in the case of emerging performance of an organization in this knowledge-based economy. The research intends to explore the relationship between human capital and organizational performance on the listed Islamic Banks under Dhaka Stock Exchange of Bangladesh through mediating effect (innovationcapability) and by improvising motivation as moderator. Data were gathered randomly selected from 170 branch managers of six registered Islamic Banks under Dhaka Stock Exchange of Bangladesh. Based on accumulated data, SPSS 25 was applied to obtain a detailed assessment. Structure Equation Model (SEM) was utilized to analyze the reliability and validity measure for the model. SmartPLS 3.2 was employed to evaluate the measurement model and the structural model. Applying SEM, the study discovers that human capital has a substantial influence on organizational performance through innovation capability, whereas the moderating effect of motivation decreases the relationship. The finding of the study advocates that Islamic banks should highlight more on human capital to maintain the performance. The present research contributes to the current literature of human capital practices where there has been a shortage of research works in the perspective of Islamic Banks of Bangladesh. Keywords: Human capital, organization performance, innovation capability, motivation, Islamic banks of Bangladesh

The aim of the research is to investigate the impact of intellectual capital on organizational performance in the banking sector of Bangladesh. Utilizing intellectual capital becomes mandatory for competitive advantage and better performance. This study evaluated the moderating effect of environmental turbulence and motivation on the dimensions of intellectual capital (human capital, structural capital, and relational capital) and organizational performance through knowledge management. This research was conducted using a quantitative approach. The questionnaires were designed to collect data from the sample of 354 managers from a population of 4,498 managers for the 30 banks listed on the Dhaka Stock Exchange of Bangladesh. A total of 286 responses were usable and used for subsequent analysis. The statistical package of social sciences (SPSS) program was used for the factor analysis, reliability analysis, and descriptive statistical analysis. The AMOS program was used for structural equation modelling as well as to examine the research hypotheses. The results showed that knowledge management has a significant mediation effect, and that environmental turbulence and motivational effect have a significant moderating effect between intellectual capital and organizational performance in the banking sector of Bangladesh. This study has added to the body of knowledge in determining the moderating effect of environmental turbulence and motivational effect on intellectual capital and organizational performance through knowledge management, by extending the theory of intellectual capital, the resource-based view, and contingency theory.

This paper aims at exploring the impact of Islamic human resource (HR) practices on organizational performance though organizational commitment. Data were collected from randomly selected 170 branch managers of six Islamic Banks listed on Dhaka Stock Exchange of Bangladesh. After collecting data, descriptive analysis and structural equation model were done to examine reliability and validity of the model. By analysis, the study finds that Islamic HR practices have more significant impact on organizational performance though organizational commitment rather than the direct effect of Islamic HR practices to organizational performance. The findings of the study advocate that Islamic banks should emphasize more on Islamic HR practices and organizational commitment to uphold their organizational performance.

Transparency is the epitome of accountability; Shariah accountability is not an exception. The lack of external audit on Shariah compliance in Malaysia to appraise Shariah internal controls is concerning. Presently, a Shariah Committee Report (SCR) is the only report pertaining to Shariah matters that is disclosed by every Islamic bank (IB) in Malaysia. Hence, this study seeks to determine the level of disclosure of the SCR of foreign-owned Islamic banks (IBs) in Malaysia and Islamic banks in Bahrain. Besides, the study also attempts to compare the disclosure practice of SCR between the two countries. The sample comprises five foreign-owned IBs in Malaysia and six IBs in Bahrain. The study uses content analysis for descriptive analysis and rubric to evaluate the SCR based on the latest 2017 annual reports of both countries. This is due to the fact that both countries are practising entirely different standardsfor accounting and auditing procedures, namely International Financial Reporting Standards (IFRS) and Accounting and Auditing of Islamic Financial Institutions (AAOIFI), Financial Accounting Standards for Malaysia and Bahrain, respectively. The study finds that the level of disclosure of SCR of IB in Bahrain is much higher than Malaysia. These findings entail significant implications for policymakers regarding matters of Shariah Reporting and Shariah Governance, also explicating the needs for future research. Keywords: Islamic Finance, Shariah Governance, Shariah Committee Report (SCR), Malaysian Foreign-Owned Islamic Banks, Bahrain Islamic Banks.

The study explores the concept of Shariah accountability, to promote transparency of Islamic Banks (IB) through Shariah disclosure by focusing on Shariah Committee report (SCR). This objective is achieved by using a quantitative method using a self-developed disclosure index, namely Shariah Disclosure Index (SDI). It was developed based on Bank Negara Malaysia (BNM) frameworks and guidelines, Accounting and Auditing Organisation for Islamic Financial Institution (AAOIFI) standards, Islamic Financial Supervisory Board (IFSB) regulations, and previous studies. Content analysis was conducted using the unweighted scoring method on seventy-five (75) annual reports from 2013 to 2017 for fifteen (15) IB in Malaysia to identify the level of SCR disclosure. The study findings show that the Shariah disclosure level of Malaysian IB only fulfills the minimum requirements by BNM, except for Bank Islam Malaysia Berhad (BIMB). Meanwhile, noted some IB disclosed the items under different headings in annual reports. Yet, there are few IB do not fulfil the minimum requirements of SCR disclosure. Thus, this study proposes a regulator to monitor SCR disclosure for IB, as specified by BNM and AAOIFI, since it is essential for conforming Shariah compliance. Keywords:Shariah accountability, shariah disclosure, shariah committee report, shariah disclosure index