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Book part
Publication date: 6 May 2024

Mohamed Chakib Kolsi, Ahmad Al-Hiyari and Khaled Hussainey

Corporate social responsibility (CSR) has gained great attention among regulators, stock market authorities, and firms' stakeholders for many decades. In this chapter, we first…

Abstract

Corporate social responsibility (CSR) has gained great attention among regulators, stock market authorities, and firms' stakeholders for many decades. In this chapter, we first review the main regulations, standards, and laws issued by UAE federal authorities namely the Company Commercial Law of 2015, the Abu Dhabi Stock Exchange (ADX) disclosure guidance of 2019, Abu Dhabi Sustainability Week, and UAE CSR platform. Second, we present a summary of the empirical research on CSR issues in UAE context, namely in the following four fields: (1) CSR determinants both at the micro and macro levels, (2) CSR measures in the three pillars (environmental, social, and governance), (3) the impact of CSR policy and practices on financial performance/market value, (4) and the role of some mediating/moderating variables such as leadership and board gender diversity. Results show greater compliance to CSR standards among different industries and institutions but heterogenous empirical findings in the four explored fields. While there is crucial alignment with both social and environmental standards as evidenced by numerous empirical studies, additional efforts should be deployed to highlight the governance pillar through firms' discretionary reporting. Our survey provides useful directives and outcomes as it portrays both legal aspects coupled with some empirical evidence of CSR issues in the UAE context. Our study helps corporations to comply with local standards on sustainability reporting and highlights the potential economic benefits and advantages for firms adopting CSR strategy. Furthermore, it can be considered as the cornerstone for regulatory bodies in the United Arab Emirates when issuing/enhancing new standards/rules on CSR practices.

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Open Access
Book part
Publication date: 29 November 2023

Cira Mathis

The UAE only officially formed in December 1971, now has seven Emirates joined together as a nation under one President. Since its establishment as a sovereign, independent…

Abstract

The UAE only officially formed in December 1971, now has seven Emirates joined together as a nation under one President. Since its establishment as a sovereign, independent country around just 50 years ago, the UAE has accelerated advancement across numerous sectors at notable speed, and science, technology, and Research & Development (R&D) sectors are no exception. Research Management and Administration (RMA) as a profession is in the relatively early stages of being recognised as a distinct and niche skill set; at present, the UAE largely imports experienced international talent to fill RMA roles. However, the country’s strides in progressing R&D infrastructure and goals of elevating ranks from regional to global R&D leader is beginning to generate a legitimate career ladder for RMA professionals across the country. This, paired with the UAE’s commitment to engage more Emirati nationals in the workforce, is cultivating a viable environment for the RMA profession to emerge more significantly from general administration and begin generating a skilled talent pipeline of RMA professionals within the UAE.

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The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

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Book part
Publication date: 20 November 2023

Lames Abdul Hadi and Areej Elsayary

A new High School Equivalency (HSE) policy was developed in the United Arab Emirates (UAE) in response to a shift toward a knowledge-based economy and a transformation toward STEM…

Abstract

A new High School Equivalency (HSE) policy was developed in the United Arab Emirates (UAE) in response to a shift toward a knowledge-based economy and a transformation toward STEM education. The purpose of this study is to explore and understand the stakeholders' perceptions and experiences in implementing the new HSE policy in a school that follows a US curriculum in the UAE. The study was conducted before the COVID-19 lockdown. The phenomenological approach was used to shed light on the implementation of the HSE policy in an active learning environment and the challenges facing the school's stakeholders. The study results reveal the challenges that stakeholders face in implementing the HSE policy and their experiences in offering students the courses they need. All stakeholders agreed that the transformation toward STEM education requires proper implementation of the high school equivalency policy in an active learning environment that help in developing students' twenty-first-century skills and prepare them to meet the job market needs.

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Active and Transformative Learning in STEAM Disciplines
Type: Book
ISBN: 978-1-83753-619-1

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Book part
Publication date: 13 June 2023

Nancy H. Bouchra and Rasha S. Hassan

This chapter examines the competitiveness of the tourism cluster in the United Arab Emirates (UAE) by applying Porter's competitiveness of nation diamond model, with its four…

Abstract

This chapter examines the competitiveness of the tourism cluster in the United Arab Emirates (UAE) by applying Porter's competitiveness of nation diamond model, with its four dimensions: factor conditions, demand conditions, the related and supporting industries, and, lastly, the firm's strategy and rivalry. Specifically, we provide a thorough analysis of the UAE's strategic plans, initiatives, and tactics to cultivate competitiveness in tourism across the nation. This includes the draft of a vision for the nation, decisions to build and reinforce their infrastructure, determination to develop and nurture skilled workforce, ability to respond innovatively to their customers' evolving demands, selection of the appropriate base for competition, and, finally, continuous melioration of related industries. Examining secondary data and by reviewing governmental reports, we find that UAE did not cultivate a national advantage by owning random natural resources, but rather by having a strategic intent to converge all their efforts and to deliberately build a coherent cluster in the tourism sector. The chapter also provides some limitations and recommendations for future research.

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Industry Clusters and Innovation in the Arab World
Type: Book
ISBN: 978-1-80262-872-2

Keywords

Book part
Publication date: 3 April 2024

Christopher McMahon and Peter Templeton

This chapter builds upon the analysis of the last chapter, as fans have to deal with the issues that arise from their team’s financial superiority. Here, we question what happens…

Abstract

This chapter builds upon the analysis of the last chapter, as fans have to deal with the issues that arise from their team’s financial superiority. Here, we question what happens when that financial superiority is accompanied by significant moral and ethical issues. Recent involvement of state actors in the ownership of English football has been evidencable and occasionally appears clear. Various reflexes and cognitive distancing occur from fandoms when football club ownership engages in practices that, according to the normative models that fans ascribe to their clubs, are mutually exclusive with the values of the fanbase and the club’s history. A common form of fan reflex often takes the form of distancing the players on the pitch from the club’s institutional structures, effectively teasing out the matchday experience from the structures that benefit from the raw emotion it generates. Another reflex is questioning why the fan should surrender their club when a morally, ethically problematic ownership model has acquired it. Here we have perhaps the greatest challenge to the normative model and, rather than negotiating that tension, as often as not the response is to try and ignore it.

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Contradictions in Fan Culture and Club Ownership in Contemporary English Football: The Game's Gone
Type: Book
ISBN: 978-1-83549-024-2

Keywords

Book part
Publication date: 14 December 2023

Randa El Chaar, Rihab Grassa and Todd White

The COVID-19 pandemic caused an unprecedented crisis in all industries. In the education sector, the pandemic led to the immediate closure of university and college campuses and…

Abstract

The COVID-19 pandemic caused an unprecedented crisis in all industries. In the education sector, the pandemic led to the immediate closure of university and college campuses and the migration to online delivery in more than 190 countries in order to prevent the spread of the virus and mitigate its impact. The current study explores students’ perceptions of online accounting course delivery during the COVID-19 pandemic in the United Arab Emirates. Using an online survey, the findings show that student perceptions regarding online course delivery varied based on students’ years in the program. Specifically, underclassmen (freshmen and sophomores) reported greater enjoyment than upperclassmen (juniors and seniors) from studying classes online and were more likely than upperclassmen to extol the benefits of online learning such as the ability to view classes anytime, anywhere as well as the enhanced opportunity to utilize technology in learning. These differences may result from the familiarity of upperclassmen with the traditional learning format. The analysis also reports differences in perceptions of online learning between students of different ages and gender. The results from this research can help inform institutional policies by providing insight into students’ views on the efficacy and challenges associated with transitioning to a fully online learning environment in the midst of a major disruption of United Arab Emirates.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Open Access
Book part
Publication date: 29 November 2023

Abstract

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Abstract

Details

Attaining the 2030 Sustainable Development Goal of Sustainable Cities and Communities
Type: Book
ISBN: 978-1-80455-839-3

Book part
Publication date: 29 January 2024

AlaEldin Awawdeh, Ahmad Al-Hiyari and Abdussalaam Iyanda Ismail

The transition in the Nigerian financial environment can be directly linked to digitalization as banks are racing to digital complexity. Historically in Nigeria, the utilization…

Abstract

The transition in the Nigerian financial environment can be directly linked to digitalization as banks are racing to digital complexity. Historically in Nigeria, the utilization of digital operations by financial institutions is to reduce the burden of long queues in the banking hall and the pressure of carrying cash all the time. The goal of financial technology was to enable bank customers to use digitalized banking services. Hence, the purpose of this paper is to establish an empirical analysis evaluating the effect of service digitalization (internet banking, mobile banking, and automated teller machine) on bank competitiveness. Survey data were collected from 118 banks employees and hypothesized relationships were assessed through SMART-PLS structural equation modeling tool version 3.3.3. The study found a positive and significant impact of internet banking and automated machines on bank competitiveness. The findings also revealed that mobile banking has an insignificant effect on bank competition, although the outcome was positive. Overall, both the regulators and bankers should formulate and integrate their digitalized banking system by focusing on the attributes that are required for effective and safe digital-based banking.

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Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Abstract

Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good functioning of universities’ contribution to society and democracy. In this concluding paper of the special issue on collegiality, we summarize the main findings and takeaways from our collective studies. We summarize the main challenges and contestations to collegiality and to universities, but also document lines of resistance, activation, and maintenance. We depict varieties of collegiality and conclude by emphasizing that future research needs to be based on an appreciation of this variation. We argue that it is essential to incorporate such a variation-sensitive perspective into discussions on academic freedom and scientific quality and highlight themes surfaced by the different studies that remain under-explored in extant literature: institutional trust, field-level studies of collegiality, and collegiality and communication. Finally, we offer some remarks on methodological and theoretical implications of this research and conclude by summarizing our research agenda in a list of themes.

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