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Keywords: Religious conditionality
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Journal Articles
Journal of Islamic Accounting and Business Research 1–21.
Published: 11 August 2026
.../value This study applies realist synthesis to examine the adaptation of behavioural and religious conditionalities within zakat-based CCT frameworks while integrating Human Capital Theory with Islamic perspectives such as Maqasid al-Shariah to explain behavioural transformation and sustainable...
Journal Articles
Journal of Islamic Accounting and Business Research 1–22.
Published: 03 July 2026
... constructs: religious conditionality, education conditionality, health conditionality, employment conditionality, poverty reduction and human capital development. Findings The results demonstrated excellent content validity with CVR (0.75–1.00), I-CVI (0.88–1.00), S-CVI/Ave (0.98), S-CVI/ UA (0.79...
