IOSR-JBM   Volume-26 ~ Issue-1 ~ January 2024

Abstract: The main objective of this research was to analyze the customers' perception of the social welfare and commercial objectives between Islamic banks and conventional bank customers of UAE. The tool developed by Dusuki (2008) was adopted for this study. A sample of 160 respondents was drawn through convenience sampling, 80 respondents were the customers of conventional banking, and the rest of the 80 respondents were the customers of Islamic banking. The sets of data were entered into SPSS version 21. Firstly, the Cronbach's alpha reliability was computed and the analysis indicated that Cronbach's alpha reliability was significant enough to proceed with further.....

Keyword: Social welfare, Islamic Principles, customer perception, profitability

[[1]. Abul Hassan, A. C. (2008). Islamic Marketing Ethics And Its Impact On Customer Satisfaction In The Islamic Banking Industry. Jkau: Islamic Economics, 27-46.
[2]. Awan, A. G. (2009). Comparison Of Islamic And Conventional Banking In Pakistan. Department Of Economics, Islamia University, Bahawalpur-Pakistan.
[3]. Beng Soonchonga, M.-H. (2009). Islamic Banking: Interest-Free Or Interest-Based? Pacific-Basin Finance Journal, 125-144.
[4]. Bukhari, H. M. (2011). Customer's Criteria For Selecting An Islamic Bank: Evidence From Pakistan. Journal Of Islamic Marketing, Vol. 2 No. 1, 14-27.
[5]. Dusuki, A. W. (2008). Understanding The Objectives Of Islamic Banking: A Survey Of Stakeholders' Perceptions. International Journal Of Islamic And Middle Eastern Finance And Management, 132-148.

Abstract: In the ever-evolving landscape of the retail industry, the surge of digital transformation is reshaping traditional practices and redefining consumer expectations. This research investigates the profound impact of digital transformation on both retail management strategies and consumer behavior. Against the backdrop of technological advancements and the rise of e-commerce, the study aims to unravel the multifaceted dimensions of this paradigm shift. The objectives of the research encompass understanding the driving forces behind digital transformation in the retail sector, examining challenges encountered by traditional retailers, and analyzing the evolving landscape of consumer expectations and behaviors. A critical review of existing literature forms the foundation, delving........

Keyword: Digital transformation, Retail management, Consumer behavior, E-commerce, Omni-channel retailing, Data-driven decision-making, Technology in retail, Supply chain optimization, Customer engagement

[1]. Abidin, C. (2016). Visibility Labour: Engaging With Influencers' Fashion Brand Advertisement On Instagram. Media International Australia, 161(1), 86-100.
[2]. Berger, P. D., & Nasr, N. I. (1998). Customer Lifetime Value: Marketing Models And Applications. Journal Of Interactive Marketing, 12(1), 17-30.
[3]. Bersin, J. (2018). The Disruption Of Digital Learning: Ten Things We Have Learned. Deloitte University Press.
[4]. Chaffey, D., Ellis-Chadwick, F., Mayer, R., & Johnston, K. (2016). Digital Marketing: Strategy, Implementation And Practice. Pearson Uk.
[5]. Chevalier, J. A., & Mayzlin, D. (2006). The Effect Of Word Of Mouth On Sales: Online Book Reviews. Journal Of Marketing Research, 43(3), 345-354..

Abstract: Previously many governments around the world used to follow cash or nearly cash basis of accounting for their budget and accounting systems, but they are now in the process of shifting to accrual basis of accounting to identify the value of asset owned and total liabilities owed. Various issues are involved in transitioning to accrual basis of accounting such as depicting the financial position of an organization more completely and an integrated manner than a cash-based system does by recording asset, liabilities, revenue and expenditure in an integrated manner. The principal area where an accrued based system scores over a cash-based system is that the former records both cash......

Keywords: Cash to accrual-based accounting, public sector accounting in Bangladesh

[1]. Adriana And Alexandra (2006), ―Cash Versus Accrual Accounting In Public Sector‖, Social Science Research Network, Http://Papers/Ssrm/Com
[2]. Alshujairi, M.H. (2014). Government Accounting System Reform And The Adoption Of Ipsas In Iraq. Research Journal Of Finance And Accounting, 5, 1-20.
[3]. Athukorala, S., L. And Reid, B. (2003). Accrual Budgeting And Accounting In Government And Its Relevance For Developing Member Countries. Asian Development Bank, Regional And Sustainable Development Department Governance And Regional Cooperation Division. Manila.
[4]. Biraud, G. (2010). Preparedness Of United Nations System Organizations For The International Public Sector Accounting Standards (Ipsas). Geneva: Joint Inspection Unit.
[5]. Bunea-Bontaş, Cristina & Petre, Mihaela. (2009). Arguments For Introducing Accrual Based Accounting In The Public Sector. University Library Of Munich, Germany, Mpra Paper. 10.2139/Ssrn.1491663.