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Augmented reality is one of the technologies that developed and became widespread, especially after the 2000s. It is seen that innovations such as 3D virtual reality glasses, artificial intelligence-supported smart chatbots that communicate with customers in a virtual environment, keyless hotel systems, the Internet of Things, augmented reality applications, smart personal assistants, digital infrastructure concepts and face recognition systems are used in tourism businesses. The place and use of augmented reality technologies in tourism enterprises are discussed in this study. This study was evaluated from the perspective of UTAUT2. The purpose of this study is to examine the usability of augmented reality technologies in tourism businesses.

Within the scope of the study, interviews were held with augmented reality application developers, digital marketing agencies and accommodation business managers. The obtained data were processed with the MAXQDA analysis program.

It has been determined that augmented reality is a useful and informative technological tool for tourists, it can help sales, promotion and marketing activities, and its usability potency in accommodation businesses is high.

When the literature is reviewed, it is understood that the studies that apply to the opinions of the application developers and the managers of the accommodation establishments are limited. Therefore, this study has been prepared to contribute to the literature in this respect. This study examines and discusses the use of augmented reality technologies in tourism enterprises, the benefits and difficulties they will create from the perspective of application developers and accommodation business managers and their place in tourism enterprises. This study was evaluated from the perspective of UTAUT2. There is a need for research developed using UTAUT models in technology acceptance studies. In this respect, it will contribute to the literature.

This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting.

This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper.

The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice.

The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations.

This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf.

The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

The metaverse development is in the early stages in most organizations and supply chains. There has been exponential growth in metaverse investments by leading tech and other types of companies and governments worldwide. This article aims to shed light on the topic by providing detailed insights for the operations and supply chain management (O&SCM) community concerning the potential, opportunities and challenges associated with the metaverse.

The authors mapped 15 benefits and 15 challenges regarding metaverse in O&SCM-related fields from the literature, which in turn were empirically tested by a panel with 150 experts from more than 12 countries, from operations and supply chains and with experience in metaverse technologies.

The authors found notable similarities and differences between metaverse adopters and non-adopters in the O&SCM. Accordingly, some benefits and challenges are expected before and after the implementation, but it's still relevant. In contrast, there are ones that change their importance after the implementation.

First, this paper points out the need for an urgent call for action to develop high-quality research on the interplay between metaverse and O&SCM. Second, the metaverse will reshape several established business models by offering new products and services, consequently resulting in the remodeling of O&SCM. Third, our paper provides a call for action to engage the community of scholars and practitioners to consider the metaverse as one of the last frontiers of O&SCM in the digital age.

This paper is one of the first that investigates the metaverse benefits, challenges and expectations in the O&SCM. Also, it provides robust directions by an empirical approach to the metaverse as a new and important research stream for O&SCM and related fields. The authors provide a prospective research agenda that scholars and practitioners could use as a roadmap to capture metaverse opportunities in O&SCM.

Building on the “needs–affordances–features” framework, the authors explored how users are motivated by their needs to actualize the feature-enabled affordances and engage in the metaverse.

The data were collected through semi-structured and in-depth interviews with 35 participants. The authors applied thematic analysis to summarize the key features and affordances, supplemented by frequency analysis to explore the significance of the features. Sentiment analysis was employed to explicate the relationship between user affordance sentiments and engagement.

The key features of the metaverse portal components—hardware, software and content—afford user behaviors. The features of mechanics and physics engines are important for user engagement in the metaverse. The affordances are related to needs satisfaction and user engagement. Mental immersion was frequently mentioned by the participants, implying that it is significant to afford mental immersion in the metaverse.

The findings of the study provide a rich understanding for practitioners in the metaverse on how to use the features to afford user behaviors and engage them. The authors identified the key elements of user engagement that can be used to guide metaverse game designers.

This study provides a rich and systematic understanding of features, affordances, needs satisfaction and engagement in the metaverse. Going beyond a fragmented view, the findings conclude a research framework that weaves features, affordances, needs and engagement together.

This paper aims to employ the use of focus groups composed of enforcement officers to explore and identify the financial methods used by terrorism-related organisations in Malaysia.

The study used an open-ended question and focus group methods to gather information from 20 Malaysian enforcement officers with extensive experience in dealing with terrorism-related activities, as they strive to prevent and counter terrorism incidents. In addition, experienced practitioners and field experts also contributed to the study.

The study reveals various innovative financial methods used by terrorist-linked organisations to evade detection by local enforcement agencies. These findings are consistent with previous research, which highlights the intelligence of these organisations in avoiding detection by financial regulators.

The findings are based on the perspectives of enforcement officers involved in preventing and countering terrorism activities. Further research could be conducted to gather insights from other government agencies, such as the judiciary or local agencies.

The study offers practical suggestions for organisations and institutions on effectively monitoring and taking appropriate actions in financial activities related to terrorism.

This study provides unique insights into the financial methods of terrorism-related organisations in an emerging country in Southeast Asia. Its findings can be applied throughout the region, given the country’s global connectivity. Furthermore, the study is distinctive in that it provides information from enforcement officers within terrorism-related government organisations, an area where resources are limited. The study also considers the impact of the pandemic on the development of these financial innovations by terrorist organisations.

This paper aims to offer a wider examination of the research concerning entrepreneurship characteristics in the Middle East and North Africa (MENA) region via a review of recent studies relevant to this topic. Research publications concerning entrepreneurship within the MENA region evidence growing interest in this field of study, with the potential to boost and drive future economic development and growth. This focus within entrepreneurship research is because of the economic development in the region, which is becoming increasingly important for policymakers and businesses.

The author performed a systematic literature review to produce robust information about entrepreneurship in the MENA region, followed by a thematic analysis to identify key research themes within each category.

Despite the growth in entrepreneurship research in the MENA region, research on certain factors is lacking. An analysis of 271 studies published between 2009 and 2019 identifies 9 main research categories, within which 30 themes have attracted significant academic attention. Female entrepreneurship and gender, youth entrepreneurship and entrepreneurship behaviour and orientation are the three key categories influencing perspectives on entrepreneurship in the MENA region. This study highlights research gaps and provides recommendations to guide future research on the sustainable development of entrepreneurship in the MENA region.

This paper highlights trends in entrepreneurship research amongst scholars within the MENA region and suggests paths for future research efforts.

The paper aims to identify the emerging themes on the challenges faced by the Malaysian private higher learning institutions (HLIs) in the provision of providing quality education.

Semi-structured interviews were purposively conducted with 29 of the Malaysian private HLI internal and external stakeholders ranging from the relevant personnel of the institutions (the quality director, administrators and senior academics), regulatory agencies, prospective employer, students and parents. Thematic analysis was then applied to analyze the participants’ responses in determining and clarifying the challenges faced by the Malaysian private HLIs in the issue of providing quality education.

Eight overarching themes were identified, namely, Academics, Facilities, Students, Programs and curriculum, Competition, Accreditation, Finance and Research. Academics represent the most frequent challenge raised by the participants, whereas Research emerged as the least mentioned challenge during the interview sessions.

The present paper focused solely on Malaysian private HLIs, and thus, the findings may not be applicable to the foreign private HLIs that are operating in Malaysia as well as to the public HLIs.

The findings are expected to provide valuable guidelines to the Malaysian Private HLIs in areas where resources need to be critically disbursed. To the regulatory agencies and policy-makers, the findings could enlighten them on the difficulties faced by these privately funded institutions so that further policies can be designed and implemented to assist these institutions in their operations and long-term survival.