This study aims to investigate the customers’ perceptions of Islamic banking services and their impact on satisfaction and word of mouth (WOM) with others. This study designs the bootstrapping procedures using a partial least square method to test path coefficient results. Structured questionnaires were distributed among clients of Islamic banks in Dhaka city, where 377 responses were collected for data analysis. The findings revealed that there is a highly significant relationship between security and customers’ perception. Ethical responsibility and religious value have a positive and significant impact on customers’ perception whereas benefit has a negative significant impact on customers’ perception. Findings from this study also indicated that customers’ perceptions mediate the effect of ethical responsibility, religious value, benefit, and security on satisfaction. In addition, customers’ satisfaction mediates the effect of customers’ perception and WOM. These findings can promote managers of Islamic banks to build customer satisfaction and WOM with Islamic banking services, and attain competitive advantage that may lead Islamic banks to succeed in the competitive business. This study also provides new insights into customers’ WOM with others about Islamic banking services. This knowledge could assist Islamic banks to understand the customers’ perceptions that would increase satisfaction and in turn, contribute to WOM with others in determining where would be best to target marketing attention of Islamic banking services with limited resources.

This study aims to examine the factors influencing the effectiveness of Anti-Money Laundering (AML) programs among bank employees, specifically the three factors of staff expertise, IT infrastructure, and rules and regulations. One hundred and fifty-two AML analysts participated in the questionnaire survey. The results show that staff expertise and rules and regulations have a significant positive influence on the effectiveness of an AML program while, conversely, IT infrastructure has a significant negative influence on an AML program in a company. The findings in this study indicate that banks may need to take strategic and proactive measures or policies to increase their staff’s knowledge and understanding of their Anti-Money Laundering/ Counter Financing of Terrorism (AML/CFT) policies and procedures. The measures may include regularly reviewing and updating existing policies and procedures. Banks may also need to review their strategy in adapting newer technology related to AML programs. The findings in this study could provide an understanding to banks and other interested parties in recognizing the main factors that can contribute to improving their AML programs.

/ EDITOR’S REVIEW Technological advancements, environmental challenges, and societal shifts drive transformative changes in governance and sustainability. Ethical leadership and Shariah principles are critical lenses for examining and navigating these changes. Governance and technology are new issues requiring an ethical framework to guide decision-making and policy formulation. Ethical leadership promotes transparency, accountability, and inclusivity in these complex landscapes. Ethical leadership emphasises the value of long-term environmental stewardship, equitable resource allocation, and social justice in this context. The manuscript expertly navigates the perilous terrain of governance, describing the ethical complexities introduced by digital democracy and decentralised technologies and arguing for the critical role of ethical leadership as a guiding compass through these variations. Ethical leadership emerges as an orienting paradigm with normative ideals of transparency, inclusivity, and accountability across the domains studied. Shariah principles are effectively integrated, adding a moral and ethical dimension that elevates the discussion. These principles promote fairness, transparency, and social responsibility, consistent with the overarching themes of effective governance and sustainable development. In doing so, the manuscript positions Shariah as a complementary lens and a critical, integral framework that enriches governance and sustainability ethics and practises. The erudition with which this overview weaves these multifaceted strands into a cohesive intellectual tapestry distinguishes it. It takes a multi-dimensional analytical approach to articulate the synergies and interdependencies between governance, sustainability, ethical leadership, and Shariah, advocating for a more holistic, integrated approach to addressing our times' complex challenges. The manuscript lays intellectually fertile ground for future research for field scholars. The articulation of complex, intersecting themes suggests numerous avenues for academic inquiry, particularly in conceptualising governance models that are effective, ethical, and Shariah-compliant. As such, this seminal overview is a valuable intellectual resource for many stakeholders, including academics, policymakers, and practitioners dedicated to fostering ethical, equitable, and sustainable futures.

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares. This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference. The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization. The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest. This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.