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 empirical study’s primary goal is to examine the connection between accounting information and share price for financial companies listed on Jordan’s expanding Amman Stock Exchange (ASE) between 2014 and 2018.

The correlation between accounting data and share price was investigated using multiple regression analysis. In this vein, “pooled ordinary least squares (OLS), fixed effect and random effect” static panel data estimators were used. The OLS model was chosen as the best model after a series of diagnostic tests.

The multiple proxies of accounting information value relevance have a positive and considerable impact on the market value per share, according to panel data research. Comparatively, the authors find proof that among the other accounting data – earnings, dividends and cash flow from operations – book value is statistically the most value-relevant.

This empirical investigation was only conducted in Jordan. Because it is very likely to obtain different results in other nations, the findings cannot be applied to other business environments.

The findings of this paper may highlight the amazing relationship between accounting information and share price for policymakers, regulators and other stakeholders in developing nations, notably in Jordan. This could pave the way for effective accounting disclosures.

Seldom does empirical research on the relationship between accounting data and share prices from publicly traded companies on ASE exist. So, by demonstrating empirical findings from Jordanian companies, this study fills the gap in the existing literature and knowledge.

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.

The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ) in Egypt.

The sample included 61 non-financial corporations listed on the Egyptian Exchange from 2016 through 2020. The results are estimated using panel data analysis with fixed-effect models.

The findings exhibit that audit committee (AC) independence, ACEFF; and audit firm size negatively affect AQ. Conversely, the influence of AC meetings on AQ is positive and significant. The findings also reveal that JA moderates the relation between the ACEFF and AQ.

The study offers theoretical contributions to corporate governance mechanisms, JA; and AQ by using data from listed firms in Egypt. The study is the first one that examines the moderating role of JA on ACEFF and AQ.

The study has practical implications for investors, board members, practitioners, academicians; and policymakers. Moreover, the study contributes using a composite measure for the ACEFF score.

The findings, supported by agency, resource dependence; and signaling theories, contribute to a better understanding of the relationship between ACEFF, AQ; and JA. The evidence about JA is still unknown in developing countries. Further, revisiting AQ with different measures, particularly accounting conservatism, has not been a subject of prior studies.

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.