Search results

This research paper aims to develop a comprehensive tourism satellite account‐human resource module (TSA‐HRM) which can complement and enhance the analytical capacity provided by the TSA, allowing for a broader insight into tourism's role in the economy, especially that of Egypt.

The objectives have been achieved through reviewing the literature in the fields of tourism satellite account (TSA) and its handling of tourism employment. To answer the research questions, one strategy and one method associated with the qualitative approach are used. The strategy refers to the case study, while the method refers to participant observation. An in‐depth analysis of the TSA project in Egypt was performed using the Data Quality Assessment Framework (DQAF) introduced by the International Monetary Fund.

The results indicate that statistics on tourism‐related employment in Egypt are usually fragmented, difficult to compare and often lack quality, credibility and reliability. Thus Egypt is in need of a way to improve tourism labor market statistics. However, the process of assessment of the TSA project in Egypt shows that Egypt has good experience in implementing the TSA system. The application of the TSA in Egypt at this high level will create a new horizon for improving the quality of tourism employment statistics.

At the time of the research Egypt was in the process of constructing its first TSA, and this of course is considered one of the limitations. Since the introduction of TSA to the Egyptian tourism industry in 2009, the statistical system of tourism has made a considerable contribution to improve the quality of data, based on evaluating some of the DQAF criteria, but there are no results so far. The present situation caused the study to fall within the theoretical framework, without producing any statistics on tourism employment in Egypt according to the proposed TSA‐HRM.

The model proposed will provide detailed data about employment, labor or human resource issues related to tourism in the Egyptian economy, which provides a useful resource for planning policy and decision making.

Considering the research findings, the study developed a comprehensive quantitative (monetary and non‐monetary) and qualitative tourism human resources module of tourism satellite account to extend the analytical capacity of the TSA as well as trace most issues relevant to the tourism labor market in Egypt.

The purpose of this study is to examine the effect of the audit committee (AC) independence, financial expertise, internal audit function, audit quality and ownership concentration on earnings quality (EQ) and, consequently, ascertain whether the AC’s independence and financial expertise has a moderating effect on the relationship between internal audit function and EQ.

The study sample is 508 firms listed on the Main Market of Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange) for the years 2009 to 2012. EQ was measured using two modified Jones models of discretionary accruals.

The findings reveal that the independence of AC and investment in internal audit function, as well as the Big4 audit firm, are related to greater EQ. Ownership concentration is found to be associated with lower EQ. The study provides evidence that AC’s independence moderates the relationship between internal audit function (investment in and sourcing arrangements of internal audit function) and EQ. It also shows that AC’s financial expertise moderates the relationship between sourcing arrangements of internal audit function and EQ.

This study extends the prior related literature by examining the AC’s independence and financial expertise as moderating variables on the relationship between internal audit function and EQ.

Policymakers might use the findings regarding EQ in relation to governance practices, to recognize the important roles played by the AC’s independence and financial expertise on the effectiveness of internal audit function with EQ.

This study uses the agency theory and resource dependence theory to provide empirical evidence on the impact of internal audit function and AC on EQ in the ownership concentration environment.

This study aims to give expression, for the first time, to the contemporary perceptions of knowledge management (KM) professionals regarding the technological layer in KM. From an organizational-holistic view, the authors strive to provide a deeper understanding of the position and role of technology in KM in knowledge-intensive organizations.

As part of the adoption of the qualitative-constructivist paradigm, the research started with in-depth interviews and continued with focus groups. The data were collected from 21 KM experts and analyzed according to the thematic analysis method, based on the grounded theory.

Although many hopes depend on technological tools, the authors learn why KM cannot be considered a purely information technology (IT)-based process. The study raises significant concern regarding the leadership of KM efforts by IT units, due to the possible lack of focus on strategic aspects supported by that support closing knowledge gaps. KM experts support technological changes and anticipate the introduction of automated mechanisms for knowledge flow processes.

Understanding the technological component of KM provides a window of opportunity for the meanings ascribed by the professionals to the whole KM discipline. The results improve the understanding that the KM community should be required to be more aware of the business-organizational aspects for which the practice of KM in the organization is required, as well as the centrality of human resources in knowledge creation and sharing. Moreover, the paper provides a unique glimpse into the future of organizational KM.

This study aims to examine the relationship between ethical leadership and project success directly and indirectly through psychological empowerment along with the moderating role of Islamic work ethic.

Using a time-lagged design, data were gathered from 202 employees working in project-based organizations of Pakistan. Confirmatory factor analysis confirmed the distinctiveness of variables used in the study.

Consistent with the cognitive evaluation theory, the findings supported the hypotheses other than the moderating role of Islamic work ethics between psychological empowerment and project success. The results confirmed that ethical leadership promotes project success directly and indirectly via psychological empowerment. Furthermore, theoretical and practical implications are also discussed highlighting the importance of ethical leadership for researchers and practitioners.

Literature is insufficient on the topic of ethical leadership in the project management domain with the effect of Islamic work ethics and psychological empowerment. Therefore, the current study explored unanswered research questions in the project management domain.

The purpose of this paper is to help in providing a better understanding on knowledge sharing amongst academics in higher education institutions (HEIs). The aim of this study is realized by profiling existing literature to understand the determinants of knowledge sharing, research trends, theories, and future research opportunities.

After carefully examining the extant literature and by utilizing relevant academic-based research databases, a total of 73 papers published in peer-reviewed journals over the last decade were reviewed and analyzed using well-established systematic literature review methodology.

The adopted systematic review revealed that there are limited contributions in understanding knowledge sharing in HEIs when compared with other sectors. The review provides a number of avenues for future research including technological, cultural, organizational, and behavioral aspects at different levels.

This study helps in offering a focal point to senior management in HEIs for realizing the requirements for developing appropriate strategies and programs to promote knowledge sharing among academics and consequently enhance their institutions’ performance.

This study utilized Jesson et al. (2011) in presenting a comprehensive systematic review of knowledge sharing specifically in the context of HEIs. This paper offers some theoretical and practical insights on what contributes toward understating the determinates affecting knowledge sharing practices among academics.

This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the influence of institutional ownership on the value relevance of AI in a developing market, namely, the Egyptian market.

The study uses data from 2014 to 2017 with a total of 248 observations and analyses the data using regression analysis. Data are collected from the nonfinancial companies listed on the Egyptian Stock Exchange.

The authors found that the AI reported by the Egyptian listed non-financial companies is value relevant. Regarding the influence of institutional ownership, it is found to significantly impact the VR of AI reported by the sample companies. This model investigated the effect of corporate size and financial leverage as controlling variables and found that they have an insignificant influence on the VR of AI.

The current study findings enrich the literature by enhancing the understanding regarding institutional owners’ impact on corporate value. Further, bringing evidence from an emerging market can have implications for accounting researchers interested in addressing other emerging markets with similar contextual and institutional environments.

In the light of major corporate failures worldwide, business ethics have become an increasingly important area of managerial competence and responsibility. Most studies on business ethics in general and the work ethic in particular have been based on the experiences of Western nations, with a primary focus on the Protestant work ethic (PWE) as advanced by Max Weber. This paper aims primarily to explore the Islamic perspective to ethics, which follows the Judeo‐Christian tradition as the last of the three great monotheistic religions.

A range of relevant works published over the past two decades is compared with and heavily supplemented by extracts from the Islamic Holy Book, the Qur'an, in order to outline the Islamic approach to business and work ethics.

The paper highlights that within the Holy Qur'an and other aspects of Shari'ah, there is much with which to construct an authentic Islamic approach to ethics. It also highlights the substantial need to examine the work ethic and other work‐related attitudes, such as individualism in non‐Western settings.

The paper contributes to the body of knowledge in several ways. First, it is one of a very limited number of papers that does not use a research instrument created specifically to measure work orientations in a Western setting. Second, it provides a better understanding of cultural variations among nations, by examining the ethical beliefs of the fastest growing religion in the world.

This study aims to create the causal relationship between transportation behavior to Karimunjawa, the number of tourists and the amount of CO2 produced; calculate the reduction of CO2 emissions from the transportation to Karimunjawa based on several proposed policy scenarios; and formulate the managerial implication and recommendation to support the implementation of several proposed policy scenarios.

This study develops a system dynamics‐based model by using three sub-systems, i.e. “the number of tourist sub-system,” “the switching behavior of tourist travel sub-system” and “the CO2 emission sub-system.”

The simulation results have shown that, under the current situation, tourist travel behavior should be changed to maximum condition to get the minimum CO2 emission. Improvement of the behavior of tourist in selecting the mode of transportation and the departure point of mini-tour bus and ferry are an effective way to reduce the CO2 emission.

This study only considers limited variables as the driver of the level of change of the capacity of Karimunjawa and the road as well as the variables as the driver of tourism growth. This study only focuses on CO2 emission from the direct impacts of tourist travel; this study does not consider the indirect impact of tourism activity on CO2 emissions. International air travel is not included in the present study.

From a managerial perspective, this study demonstrates that change in the tourist travel behavior is generally not effective in triggering CO2 emission reduction, unless it is accompanied by the strict restriction policy related to the tourist route.

This study has the potential to raise societal awareness that the causality of tourist growth and CO2 emissions should be seen as the impact of tourist travel behavior. In this case, to modify the travel behavior, tourist needs to change their mode of transportation to more sustainable transportation.

This paper intends to fill the literature gap of the effect of tourism growth from two perspectives, namely, tourist travel behavior and environmental. The modeling of tourist transport and CO2 emission will provide an overview of the selection of the problem-solving mode for tourist transport that can give a significant contribution to the greenhouse gas emissions reduction to the environmental.

This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an overview of their evolution. From 2000 to 2022, about 500 reviews have been published in the KM field, with most systematic studies compared to bibliometric or meta-analytic studies, and an absence of previous tertiary studies. Therefore, given the lack of previous tertiary research, this paper provides a complete picture of the evolution of review topics in the past and presents implications for both researchers and practitioners.

A classification scheme was defined to cluster and evaluate the literature reviews, both in terms of methodological approach and content. Regarding the content, the various secondary papers were classified according to the purpose of the research (state of the art, taxonomy, research agenda and research framework), the unit of analysis (small and medium enterprise, large company, start-up and university), the KM models adopted and the thematic areas addressed. Furthermore, a tertiary review methodology was identified integrating two main approaches: a bibliometric approach for cluster identification and a systematic approach for the discussion.

Two categories of contributions emerge from the results: those concerning research topics that have found a continuous interest over time and those that have not yet found a constant research interest. This latter aspect is relevant to help researchers conduct future literature analysis in KM research to bridge existing research gaps.

This paper provides a unique compendium of search directions to offer a comprehensive overview of the scientific debate about KM. This overview can also be used as a managerial panacea to identify best KM practice guidelines from existing reviews.

This is a unique attempt to conduct a tertiary study on KM for more than two decades by providing insights into the structural body of knowledge through academic progress in the subject of KM. Thus, this study expands the field of KM and provides original approaches for research in the field.

The aim of this paper has twofold: (1) to explain and compare the financial evolution of Islamic and conventional banking sector in the Gulf Cooperative Council (GCC) countries before and during the COVID-19 pandemic and (2) to explore the key success factors that might affect Islamic and conventional banks performance before and mainly during COVID-19 pandemic period.

Orbis Bank Focus database and annual financial reports are used to collect financial information of Islamic and conventional banks in GCC countries over four years: 2017, 2018, 2019 and 2020. Descriptive statistics, T-test, multiple regression, and 2SLS and GMM models are employed to analyze the financial structure and performance of Islamic and conventional banks before and during the COVID-19 pandemic period.

Results of this study reveal that (1) there is a significant difference between Islamic banks and conventional banks during the crisis of COVID-19, where the conventional banks have presented a higher level of financial performance and financial liquidity than their Islamic counterparts, (2) conventional banks have revealed higher capacity to manage their financial risk during the crisis period, and (3) a high level of non-performing loan, high inflation rate and high percentage of non-important cost have a negative impact on the financial performance of Islamic banks mainly during the pandemic period of COVID-19. However, the result indicates that a high level of liquidity risk increased the performance of Islamic banks but this impact falls sharply during the pandemic period.

This study provides information that supports investors, regulators and executive managers in GCC countries. A well-structured balance sheet would improve the financial performance and risk management of the banking sector in GCC countries, especially in times of crisis and pandemics.