... behavioral control, subjective norms, past behavior and social norms as antecedents of attitude toward Zakat compliance and intention to comply. Control variables such as gender, age and income are also examined. Design/methodology/approach Survey data from a sample of 142 small and medium enterprises...

... attitude toward giving donations mediates the effects of perceived behavioral control, subjective norms and past behavior on giving charitable donations (Sadaqah). The authors also investigate the mediating effect of attitude toward giving donations and the moderating effect of Islamic religiosity...