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Design/methodology/approach – This study aims to evaluate the current practices conducted based on in-depth interviews with 16 Amanah Ikhtiar Malaysia (AIM) medium-level managers who were selected randomly, including branch managers and operational officers. All of the interviewees have two characteristics; they face customers directly and influence their decision-making. Findings – Based on the findings of this study, AIM has a high level of customer orientation and inter-function coordination and a middle level in competitor orientation. Originality/value – This paper initially presents the definition of a unique concept, namely, Islamic market orientation, which is defined based on the incorporation of Islamic concepts and market orientation by discussing the characteristics of Islamic market-oriented organisations. Then, an empirical discussion for evaluating market orientation in a microfinance provider is presented. The paper uses the synthesis of different real positions for developing discussions on whether AIM is following market orientation strategies, and, if so, at which level it is located from each dimension’s point of view.

The results of the analysis revealed that factors, such as the level of understanding risk management, risk assessment and analysis, risk control, and monitoring, feature more prominently in Malaysian Islamic Banks than in their Jordanian counterparts. However, Jordans IBs are ahead in terms of the level of risk management practices. Both countries are similar in their risk identification. It is also found that Islamic Banks in Malaysia and Jordan are somewhat reasonably efficient in managing risk where risk assessment and analysis (RAA), and risk control and monitoring (RCM) are the most influencing variables in RMPs in Malaysia; whilst understanding risk management (URM) and risk control and monitoring (RCM) are good predictors of RMPs in Jordan.

Purpose Microfinance institutions (MFIs) provide credit to low-income beneficiaries, enabling them to gain access to financial assistance. To ensure that clients are protected, all MFIs should adhere to basic corporate governance principles to guarantee uniform standards, transparency and good corporate governance practices in their institutions. Hence, the purpose of this paper is to explore the client protection practices and sustainable performance of Amanah Ikhtiar Malaysia (AIM), a leading MFI in Malaysia. Design/methodology/approach Closed-ended questionnaires were distributed to managers and assistant managers at 76 AIM branches across the peninsular Malaysia. A response rate of 68 per cent was achieved from the total questionnaires distributed. Findings The result shows that the level of client protection in AIM is high. It shows that accountability and debt collection process have a significant influence on the level of sustainable performance of AIM, whereas transparency and transaction costs have an insignificant impact on the level of sustainability of AIM. Consistent with the agency theory and institutional theory, the result also implies that having better debt collection process policy and structure, and accountability among management will enhance the level of sustainability of AIM. Originality/value Previous studies focused on the single issue of sustainability in microfinance, such as on repayment performance among the poorest people whom AIM served as clients. However, studies on the accountability towards clients are still underdeveloped by researchers. Hence, the current study fills the gap by examining whether client protection affects the sustainability of AIM.

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The main purpose of this study is to investigate the role of the quality of accounting information in improving the effectiveness of pre-financial crisis management. The importance of accounting information stems from reducing the state of uncertainty and increasing the level of confidence of the decision-maker, especially during critical times such as financial crises. Therefore, by understanding this role in managing financial crises, Palestinian government universities can effectively detect early signs of the financial crisis, which in turn enhances their ability to prepare for and prevent the financial crisis. In fact, this contributes to supporting the ability of these universities to create and follow a proactive strategy in facing and limiting financial crises, in which the quality of accounting information performs a crucial role. The study used the descriptive analytical method and the quantitative approach, where the manual questionnaire was adopted as a tool for data collection. The population of the study is represented by the employees of the accounting and financial departments at Al-Aqsa University, which are 40 employees, and they all constituted the sample of the study. The study relied on the to analyze data and test hypotheses. The findings revealed a statistically significant impact of the quality of accounting information in achieving the effectiveness of pre-financial crisis management. Accordingly, the study recommended the necessity of availability and reliance on high quality accounting information for its critical and vital role in detecting early signs of the financial crisis and improving preparedness and prevention capabilities. Future research is recommended to focus on exploring the mediating and moderating factors that affect the relationship between the quality of accounting information and pre-financial crisis management.

The research’s purpose is to analyze the direct and indirect effects on financial crisis management in light of the accounting information system’s success in the local government context. The study adopted the positivist paradigm, a deductive quantitative approach, and a descriptive-analytical nature. Data were collected through the questionnaire, and the local authorities in Palestine represented the study population. The sample focused on the accounting and finance departments, and the analysis unit was based on the accounting information systems users. The study employed the techniques of Smart-PLS software in analyzing the data. The originality and novelty of the study mainly stem from the development of its own theory and model based on the fact that financial crisis management depends on accounting information systems. Establishing a model that clarifies accounting information system’s success–financial crisis management relationships, allowed examining that theory and relationships empirically. Empirical results and evidence prove the theory’s validity and the high reliability of its tested empirical model. The outcomes revealed the significant direct influence of the accounting information system’s success, with its dimensions system quality, information quality, service quality, system use, and user satisfaction, on the financial crisis management. In addition to the significant indirect influences of system quality and information quality on financial crisis management through the mediation of system use and user satisfaction. On the other hand, the system use and user satisfaction did not perform a mediating role in the influences between service quality and financial crisis management.