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1 – 10 of over 11000
Article
Publication date: 6 November 2020

Muhammad Al Mahameed, Ataur Belal, Florian Gebreiter and Alan Lowe

This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed…

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Abstract

Purpose

This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social accounting practices under different sociopolitical and economic contexts prior to and after the Arab Spring.

Design/methodology/approach

The paper draws on Swidler's theory of “Culture Toolkit” and 43 semi-structured interviews with 17 firms and their stakeholders in the Arab region.

Findings

The study argues that context influences social accounting practices by shaping a cultural toolkit of habits, skills and styles from which companies develop their social accounting related strategies of action. During “settled” periods, companies draw on resources to develop their social accounting practices whilst they seek knowledge and feedback on boundaries and expectations of the socio-political and economic contexts. During “unsettled” periods, companies begin to adopt highly organised meaning systems (i.e. ideologies) from which new ways and methods of social accounting practices are deployed.

Originality/value

The paper contributes to the extant literature by providing insights into social accounting practices in the under-explored context of the profound political, social and economic crises that followed the Arab Spring. In addition, we introduce Swidler's Culture Toolkit theory to the accounting literature.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

The Emerald Handbook of Computer-Mediated Communication and Social Media
Type: Book
ISBN: 978-1-80071-598-1

Article
Publication date: 21 December 2020

Jihen Eljammi Ayadi, Salma Damak and Khaled Hussainey

The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed…

Abstract

Purpose

The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed countries. However, little research has focused on this issue in developing countries, specifically Arab countries. Thus, this study aims to fill this gap by investigating the impact of the combined effect of the culture/accounting dimensions on the interpretation of the probability expressions used in the international accounting standards/international financial reporting standards (IFRSs) in two North African/Arab countries: Tunisia and Egypt.

Design/methodology/approach

In the first place, this study determines Hofstede’s cultural index scores for Tunisia, ignored in his original model and updates those related to Egypt, which provides a more relevant understanding of the cultural effect. Then, the study relies on the Hofstede/Gray cultural accounting model to examine the extent to which the accounting values of conservatism and secrecy may affect the recognition of the increase and the decrease of income and the disclosure of this information in the financial statements by postgraduate accounting student in both countries.

Findings

The results provide evidence of the generalizability of Gray’s conservatism hypothesis in the North African/Arab countries (i.e. Tunisia and Egypt), at least in the context of income recognition. Moreover, the findings demonstrate that culture, through its influence on the accounting value of secrecy, affects the interpretation of probability expressions used in the IFRSs to establish disclosures.

Research limitations/implications

This study calls for more attention from the standard setters to provide further guidance related to the consistent and accurate numerical value that needs to be assigned to the probability expressions to reduce the ambiguity related to their interpretation. The international accounting standards board (IASB) should pay greater attention to the use of vague probability expressions in developing the IFRSs to promote the true comparability of financial reporting worldwide. Like with any research, this study implies certain limitations specifically related to the sample selection, a sample size, which may affect the generalizability of the results. Thus, future research may rely on a larger sample combining and cover other cultural areas.

Practical implications

The results of this study may give insights into the practical issues faced by the accounting practitioners and which are related to the interpretation and the application of the IFRS including probability expressions. This may trigger their attention toward this issue to reduce the occurrence of these expressions in the revised and newly released standards to guarantee homogeneous financial reporting practices across countries and enhance the IASB’s objective of international accounting harmonization.

Originality/value

This study might be the first one that investigates the issue of the IFRS interpretation in two North African and Arab countries: Tunisia and Egypt. It also provides an original investigation of the cultural effect on accounting judgments based on the actualized Hofstede’s cultural indexes, especially for Tunisia which is ignored in the original country classification.

Details

Journal of Financial Reporting and Accounting, vol. 19 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 6 February 2020

Hounaida El Jurdi and Roudaina Houjeir

Recent scholarship has highlighted the complexity of buyer-seller relationships in emerging markets and called for a better understanding of the cultural norms shaping…

Abstract

Purpose

Recent scholarship has highlighted the complexity of buyer-seller relationships in emerging markets and called for a better understanding of the cultural norms shaping such relationships. This paper aims to draw on social capital theory to explore the role of networks and relational norms, such as wasta, in Arab culture on consumer relational behaviors. The Arab market constitutes a significant economy and social networks and relational norms are of significant value in Arab culture.

Design/methodology/approach

A qualitative approach was used to address the research questions. In-depth semi-structured interviews were conducted with 19 male and female consumers across Lebanon over a four-month period.

Findings

Social networks are heavily used in relational behaviors to achieve four types of goals, namely, self-serving goals, unity goals and equality goals and relationship maintenance goals. In fulfilling these goals consumers create economies of favors that aim at the using and maintenance of communal bonds.

Research limitations/implications

This study was conducted in one geographical context. While Lebanon shares many of its characteristics with other Arab countries, future research should aim at exploring the influence of social networks in other Arab and emerging market contexts.

Practical implications

Consumers have different motivations between formal and informal markets. The research suggests that small sellers in highly embedded markets need to use their social networks and to make their stories authentic and known within their communities to facilitate emotional connections with consumers.

Originality/value

Emerging markets offer opportunities to extend our understanding of marketing theory and practice. This research provides a richer understanding of Arab consumers and suggests that wasta relationships play a role in consumptive decisions and not just in business negotiations. Wasta, as a cultural form of cultural capital, is heavily used in consumption as a coping mechanism to overcome market inefficiencies.

Details

Journal of Consumer Marketing, vol. 37 no. 2
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 12 December 2018

Hisham Hamid Hawass

The purpose of this paper is to develop a scale to empirically measure the self-centered leadership SCL pattern in Arab organizations.

Abstract

Purpose

The purpose of this paper is to develop a scale to empirically measure the self-centered leadership SCL pattern in Arab organizations.

Design/methodology/approach

This paper depends on two Egyptian samples. It has conducted exploratory factor analysis, confirmatory factor analysis and multiple regression analyses to generate the proposed SCL measurement scale.

Findings

The analyses have revealed that the new measurement scale is valid and reliable. They have also confirmed the multidimensional structure of the self-centered leadership construct.

Originality/value

The Arab leadership literature is in short of scales which take into consideration the specialties of the Arab cultures. Therefore, this study fills a lacuna in international research which examines Arab leadership behaviors from a culture-bound perspective.

Book part
Publication date: 3 May 2017

Dorra Yahiaoui and Akram Al Ariss

The Arab countries are a complex and diverse world, within which exists a cultural diversity that manifests in multiple dimensions: ethnic, tribal, religious, and…

Abstract

The Arab countries are a complex and diverse world, within which exists a cultural diversity that manifests in multiple dimensions: ethnic, tribal, religious, and linguistic, resulting from history, tradition, and immigration. This chapter aims to shed light on the diversity spread across the Arab countries in general, and on the management of this diversity in businesses. We first offer a general description of the societal context of the Arab countries and then highlight the religious, cultural, and ethnic diversity that exists within this context. In the third and fourth parts of this chapter, we outline the means of managing this diversity.

Details

Management and Diversity
Type: Book
ISBN: 978-1-78635-550-8

Keywords

Article
Publication date: 20 June 2016

André de Waal and Miriam Frijns

This paper aims to investigate whether the United Arab Emirates (UAE) business context as described in the literature still matches with the UAE business context in…

1271

Abstract

Purpose

This paper aims to investigate whether the United Arab Emirates (UAE) business context as described in the literature still matches with the UAE business context in practice. In many managerial publications, and even in quite a few academic ones, warnings are given about the different and difficult business environment which exists in Arab countries. This environment is allegedly characterized by a high religious influence, a definitive centralization of power, a strong family and tribal culture and a strong role of wasta, which makes doing business in the Middle East arduous. However, the context of the UAE is not typical Arab, as it is very much multicultural with many expatriates working in both local and foreign companies.

Design/methodology/approach

The theoretical aspects of the UAE business context were derived from a literature study. The aspects of the UAE business context in practice were collected during interviews with 36 Emirati and Western and Eastern expat managers working in the UAE. Subsequently, the theoretical aspects were matched with the practical aspects.

Findings

The matching shows that the typical Arab business setting is still there but that it exists next to the international business setting.

Research limitations/implications

Because of the coexisting cultural business settings, more nuance is needed in describing the typical Arab elements of the UAE business context, to fully understand the way of operating in the UAE.

Originality/value

As during this study a cross section of nationalities working in the UAE, including Emirati, was interviewed, it gives an unique insight into the current state of affairs in the UAE.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 9 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 11 May 2010

Rania Kamla and Clare Roberts

This paper aims to examine GCC companies' use of visual images to interplay modernity and globalism with tradition, Islam and local culture. The analysis aims to bring…

2618

Abstract

Purpose

This paper aims to examine GCC companies' use of visual images to interplay modernity and globalism with tradition, Islam and local culture. The analysis aims to bring attention to the way that businesses in the GCC use visual images to engage with or influence debates in their societies concerning the tension between modernity, globalisation and traditional values in the Arab‐Islamic world.

Design/methodology/approach

The analysis is critical and discursive and based on a close reading of the visual images reported in the 2005 annual reports of companies listed on GCC stock markets.

Findings

The analysis suggests that GCC companies on many occasions used visual images to depict and represent the possibility of a successful profitable, modern and global business that is also sympathetic to tradition and operates within the framework of Islamic principles.

Originality/value

While visual images are increasingly used in companies' annual reports they have been largely ignored in accounting research. Furthermore, when this research manifests, it has been concerned with investigating Anglo‐American and Western contexts. This paper instead emphasises the significance of researching the use of visual images in a variety of contexts and locations. It critically and contextually explores the use of visual images in a largely unexplored, non‐Western and a significantly Islamic context.

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 February 2021

Hayfaa A. Tlaiss and Maura McAdam

The aim of this paper is to explore how Arab Muslim women entrepreneurs construe success, their identity as successful and the influence of Islam on these construals in…

Abstract

Purpose

The aim of this paper is to explore how Arab Muslim women entrepreneurs construe success, their identity as successful and the influence of Islam on these construals in the country-specific context of Lebanon.

Design/methodology/approach

To achieve our aim, a qualitative interpretative methodology, drawing upon 25 in-depth, semi-structured interviews with Muslim women entrepreneurs was adopted.

Findings

Equipped with Islamic feminism, Arab women entrepreneurs experienced Islam as a malleable resource. Islam allowed them to construe success and their identity as successful at the juncture of their lived experiences as business owners, Muslims of good character and standing and Arab females. Ultimately, Islam unfolded as a dynamic religion that supports women's agency in a landscape dominated by deeply entrenched patriarchal societal and cultural norms and gender-based restrictions.

Originality/value

First, we contribute to research on the effect of Islam on entrepreneurship by demonstrating the influence of Islam on women's identity construction as successful and their construals of success. Second, we contribute to research on how entrepreneurs construe success beyond situating their construals of success in opposing camps of either objective or subjective success. Third, we contribute to research on identity construction and identity work by demonstrating how Muslim women entrepreneurs' identity as successful is construed at the intersection of their personal and social identities.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 27 no. 3
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 7 March 2016

Matthew C Sonfield, Robert N Lussier and Josiane Fahed-Sreih

The purpose of this research was to compare the use of non-family-members in the higher-level management team of Arab/Islamic family businesses versus American family…

Abstract

Purpose

The purpose of this research was to compare the use of non-family-members in the higher-level management team of Arab/Islamic family businesses versus American family businesses.

Design/methodology/approach

This research gathered survey data and tested the hypothesis using analysis of covariance.

Findings

American family businesses engaged the services of non-family-member managers to a statistically significant greater degree than did Arab/Islamic family businesses.

Originality/value

The research literature on Arab/Islamic entrepreneurship is very limited, and a family business study of this nature has not been previously conducted. This study furthermore challenges the common assumption that the findings generated in one specific country can usually be generalized to the broader phenomenon of family business, as it exists in most countries.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 8 no. 1
Type: Research Article
ISSN: 2053-4604

Keywords

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