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The purpose of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional investor (INSV) of Jordanian private listed companies (PLCs).

A unique sample of 159 largest companies over “a period of 8-years” listed on the ASE in terms of market capitalisation during the 2005-2012 period. Testing of hypotheses has been conducted by applying multivariate regression techniques using longitudinal data analysis of companies’ annual reports.

Results which confirmed earlier estimations indicated that there are positive and significant relationships between CSR disclosure (CSRD) and INSV. This result indicates that among the CSRD dimensions, INSVs are less concerned with companies engaging in community contribution practices and those related to the community involvement and product dimension in which the company operates.

Jordanian PLCs should be encouraged to be involved in CSR activities as one of their program strategies in attracting investment, as well as to improve their reputation and image in their social activities.

This paper conducts a comprehensive empirical evidence on the development of the relationship between the CSRD dimensions and INSV in Jordanian PLCs as an emerging market, where much existing evidence exists on this issue that may help in explaining difference in prior work.

This study aims to examine the effect of the main corporate governance characteristics on compliance with accounting and auditing organisation for Islamic financial institutions’ (AAOIFI) governance standards’ (GSs) disclosure requirements by Islamic banks (IB) that adopt AAOIFIs’ standards in Bahrain, Qatar, Jordan, Oman, Syria, Sudan, Palestine and Yemen.

The sample consists of 486 bank-year observations from 2009 to 2017.

The findings reveal that compliance with AAOIFIs’ GSs’ disclosure requirements is positively influenced by the audit committee (AC) independence, AC’s accounting and financial expertise and industry expertise, auditor industry specialisation, IB’s size and IB’s listing status. On the other hand, it is negatively influenced by the ownership concentration.

This study has only examined compliance with AAOIFI’s GSs’ disclosure requirements and has focussed on one major sector of the Islamic financial institutions (which is IB).

The findings are useful for various groups of preparers and users of IBs’ annual reports such as academics and researchers, accountants, management of IBs and some organisations.

While the study of the AAOIFIs’ standards has grown contemporary with considerable contributions from scholars, however, the majority of these studies are descriptive in nature. Indeed, the existing literature that has explored the determinants of compliance with AAOIFI’s standards is in the early research stage. To the best of the knowledge, there is a paucity of empirical research testing this issue.

This chapter briefly explores selected English and general education policy documents, curricula, and textbooks within the context of Kingdom of Saudi Arabia (KSA) from a Critical Discourse Analysis perspective and examines how they have changed pre- and post-21st century. First, a policy document related to education in KSA in general (pre-21st century) is analyzed along with an English language teaching (ELT) policy document of the same period. Next, two general policy documents post-21st century are explored, followed by one related to ELT policy. Finally, one post-21st century document related to higher education is discussed. The “network of practices” within which these documents are situated are first detailed, as well as the structural order of the discourse, and some linguistic analysis of the choice of vocabulary and grammatical structures (Meyer, 2001). Issues which might be problematic to the learning and teaching identities of the students and teachers interpreting these documents are also highlighted. Finally, we consider whether the network of practices at this institution and KSA in general “needs” the problems identified in the analysis and critically reflect on the analysis.

The globalisation of higher education has created new challenges for educators to remain dynamic in teaching science undergraduates with diverse cultural backgrounds. The current study explores this challenge by evaluating the different personal factors among biosciences and pharmacy undergraduates that affect their learning approaches as well as to identify course-specific teaching approaches in order to determine their impacts on students' learning.

A cross-sectional survey design based on study process questionnaire (SPQ), and approaches and study skills inventory for students (ASSIST) was utilised to collect quantitative data from 129 biosciences and pharmacy undergraduates.

Biosciences undergraduates adopted deep and achieving learning approaches as they progressed through the curriculum, whilst surface learners dominated the pharmacy course. Ethnicity was shown to affect the learning approaches among the undergraduates. Although male undergraduates from both courses were more competitive than the female, elder female undergraduates tend to adopt deep learning approach. Pre-university qualifications did not significantly influence the undergraduate's learning approach. The contrasting finding on the preferred teaching approaches between biosciences and pharmacy undergraduates has highlighted the importance of providing tailored teaching and learning strategies to cater different students' learning needs.

This study has demonstrated the combinational use of SPQ and ASSIST instruments to compare undergraduate's learning approaches with preferred teaching approaches. The current finding could support the development of teaching and learning practice among the biosciences and pharmacy undergraduates with multicultural background.

The objective of the work is to analyze the impact of the Internet of Things (IoT) concepts and associated technologies in the framework of organizations and the management of their processes and how event orientation, as well as the structure of said business processes, can play an important role in this new organizational model. The main contribution of this work is to present a conceptualization of the research, identify approaches and challenges that require further study, and as a result, a proposal for future research.

The methodology comprises a qualitative analysis using secondary data. The approach relies on searches of scientific papers conducted in well-known databases, identifying research work around the IoT and Industry 4.0 applied to business process management. Based on the identified papers, the authors selected the most relevant and the latest publications, and categorized their contributions and findings based on open and selective coding. In total, the analysis is based on 95 papers that were selected and analyzed in depth.

The results of this research allow analyzing and ordering the existing contributions around Industry 4.0 and its impact on current organizations. The proposed conceptualization was derived from the analysis of the state of the research and identifies four categories: (1) improvements caused by Industry 4.0 and its impact on inter-organizational relations, (2) new architectural models and infrastructure of remote resources, their movement from the cloud to the edge and its effect on business processes, (3) context-aware concepts brought to business process management (BPM) linked to unstructured business processes and (4) complex event processing as a possible means for business processes sensitive to IoT signals.

The construction of current software ecosystems is strongly affected by the variety of information sources that feed them, as well as their volume. In addition, business processes represent organizations internally and are challenged to transcend the limits of companies due to the mentioned changes in software ecosystems. Industry 4.0 in conjunction with BPM re-defines the business process management paradigm and leads them to acquire the dynamism and sensitivity to the context that they usually did not have, as well as force them to move toward distributed platforms.

This paper assesses the state of the art in Industry 4.0 and business process management. The area can be defined as the intersection of two bigger areas highly relevant for organizations; on the one hand, the management and execution of business processes; and on the other hand, new conceptual, technological and methodological challenges to information systems that have to become more sensitive to event processing and also have to consume a large volume of data permanently and ubiquitously.

This study aims to explore the commonalities and differences of corporate social responsibility (CSR) perceptions among business leaders in Oman and Lebanon, two Middle Eastern countries forming a comparative dyad with a high level of cultural variance within the Arab cluster.

Semi-structured interviews were used to elicit qualitative data that were analyzed by means of multilevel analysis.

The findings provide empirical evidence that CSR is a powerful factor in managerial decision-making in the Middle East with the national cultures of Oman and Lebanon exerting partially differing effects on CSR decision-making.

The study enlightens practicing managers and policymakers in terms of the salience of multiple actors’ influence on CSR decision-making processes and the responses they may receive when developing and implementing CSR initiatives in the Middle East.

The study proposes a seven nodal model, which captures the flow of CSR decision-making in the research contexts.

This paper aims to examine the impact of the global financial crisis on human resource management (HRM) in multinational companies (MNCs) in Ireland. It focuses on four key areas of HR, namely staffing, pay and benefits, industrial relations and the HR function.

It uses a mixed methods approach involving four major data sources combining objective information reported on the impact of the GFC on HRM with subjective perspectives on HRM practice within MNCs.

Specific findings are presented in regard to staffing, pay and benefits, industrial relations and role of HR function. The authors find extensive evidence to indicate that MNCs have been in the vanguard of organisations engaging in multidimensional restructuring programmes in response to the GFC, incorporating many initiatives in the domain of HRM. These include job cuts, short‐term working, reduction in training and development expenditure, pay cuts and freezes, reduced benefits and changes in industrial relations. While the authors find that HR function has played a central key role in “delivering” responses to the GFC within MNCs, they also find evidence of a reorganisation of, and financial pressure on, the HR function itself.

This paper contributes to and develops the extant literature on the impact of economic crisis on human resource management.

The paper aims to explore the problems related to the financial management of municipal corporations in India and to suggest solutions.

The study is based on primary data collected from a sample of 577 employees of municipal corporations working in four metro cities of India, namely Chennai, Mumbai, Kolkata, and Delhi. Data were put through exploratory and confirmatory factor analysis for problem identification and inferences were classified and grouped to map the solutions for these problems.

The study found that municipal corporations in India face four major problems or issues in their financial management. These problems are mainly related to the four dimensions: Power, Interruptions, Finances, and Resources. The model used to explore these four types of issues is named as “PIFR model” by the author.

The findings suggest that real-world problems can be represented through a conceptual model that helps in identifying practical suggestions which can be implemented by municipal corporations at the ground level for better financial management.

This research study aims to examine the effect of the compliance with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards on the performance of Islamic banks.

The sample consists of 628 bank-year observations from eight countries that adopt the AAOIFI standards during the period 2009–2020.

The findings reveal a significant positive relationship between the overall compliance level with AAOIFI standards and the two performance measures in Islamic banks.

The findings are useful for various groups of preparers and users of Islamic banks’ annual reports, such as academics and researchers, accountants, management of Islamic banks and national and international organizations.

This research provides new empirical evidence on the effect of compliance with AAOIFI standards (accounting and governance) on Islamic banks performance. In addition, the findings reveal that the examination of compliance level should not be restricted to an overall compliance index that contains all the AAOIFI standards, but should rather take into consideration the different types of these standards (accounting and governance).