Measurement of job stress and employees’ commitment are few of the admired topics in the corporate world amongst business writers. With a principal aim to trial the blow of exposure to COVID-19 patients on doctors’ job stress and commitment, in Pakistan; data have been collected through 7-10 min telephonic interview from voluntary participants and a sample of 129 responses were analyzed by Structure Equation Modeling-Partial Least Square (SEM-PLS) path modeling through Smart PLS 3.2. The results of the study indicated; direct positive & significant impact of Extent of Exposure on Job Stress while direct negative, significant association with Commitment. Job Stress also observed having direct negative impact on commitment. The Extent of Exposure-Job Stress relationship was also found stronger among group of doctors having Low level of Perceived Organizational Support and weaker among group of doctors having High level of Perceive Organizational support. Perceived Organizational Support showed a moderating effect on the Extent of Exposure-Job Stress relationship; while, Social Support showed no moderation. Researchers are required to investigate more and management of the medical services providers (both hospitals and government) needs to focus on doctors’ perception about Organizational Support, as doctors show no concern about the support from society as long as their well-being is cared for by respective hospitals. This study is an effort to stimulate more empirical evidence towards the treating and handling of COVID-19 patients and the psychological well-being of doctors.

Factors Affecting Environmental Management Accounting and Environmental Performance: An Empirical Assessment

Waqf land can be a factor in the economic wellbeing of the community if it is managed productively. At the same time, it is necessary to determine the best financing model to manage waqf land because waqf institutions are constrained by the absence of funds to produce waqf assets. This paper aims to describe the financing models that can be applied in the development of productive waqf land, as well as find the most effective financing model for productive waqf land. Financing that reduces the risk of loss needs to be considered by waqf institutions in choosing the right financing model. Waqf management aims to properly run and increase the waqf properties' value while fostering the culture of waqf for the good of the community. In most Muslim nations, the government is in charge of overseeing the management of waqf properties to varying degrees. However, communities have built-in claims on the issues that affect them, including the usage of waqf properties. Therefore, in every activity, including the management of waqf, are all for the sake of Allah (lillahi ta'ala).

Energy is considered as a critical factor for supporting Economic Co-operation and Development (OECD) countries’ economic growth. However, little is known about OECD-based energy firms’ capital structure determinants. Hence, this investigation is an effort to explore the capital structure determinants for OECD countries’ energy firms. In this context, 18 key OECD countries 43 energy firms are selected. The balanced panel data sample set of 14 years from 2007 to 2020 is constructed to perform empirical analysis. The eight selected determinants, which are tangibility, current ratio, non-debt tax shield, return on equity, annual gross domestic product, inflation, and energy consumption are examined in association with capital structure that is measured by debt-to-asset ratio. By engaging a Panel Data Static Model and Dynamic Model via Generalized Method of Moments (GMM), the outcomes expose that tangibility, profitability, gross domestic product, energy consumption, and lagged dependent variable are the key capital structure determinants for energy firms of OECD countries. Notably, the significant role of a lagged dependent variable specifies the existence of a dynamic capital structure and speed of adjustment for these firms. Also, the significant role of tangibility directly indicates the relevance of the Dynamic Trade-Off theory. The findings pave new ways for policymakers to develop similar policies that will enhance collaboration in OECD countries to knob forth seeing energy-connected issues. Likewise, the identification of key determinants will also be helpful for these firms to construct best mix of debt and equity that ultimately enhance their financial performance and market value.

The current study aims to explore the effect of ecological innovations, energy efficiency and management accounting systems in influencing firms’ environmental performance of Indonesian manufacturing companies. The study further analyzed the relationship of ecological innovation, energy efficiency, and management accounting system with an organization’s economic performance. The present study is therefore novel in addressing the vital connection of technology with organizations’ performance in ecologically driven settings. The total valid sample for the present study is 310. The results of PLS-SEM confirm that all selected variables have a positive and significant impact on economic performance and environmental performance in the manufacturing sector in Indonesia. Moreover, the outcomes of the PLS-SEM confirm that economic and environmental performances have positively and expressively impacted by management accounting system, energy efficiency, and ecological innovations. The outcomes of partial least square structural equation modeling also indicate that efficient and better utilization of energy and management accounting system provide an improve economic and environmental condition for the Indonesian manufacturing sector. The study further recommended that the government needs to regulate some policy in which adoption of the management accounting system for all small, medium and large firms are compulsory in order to get sustainable development and environment. Keywords: Management accounting system, energy efficiency, environmental performance, Indonesia. JEL Classifications: Q55, Q43 DOI: https://doi.org/10.32479/ijeep.8364