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1 – 10 of over 11000Muhammad 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 strategies…
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.
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Ron Berger, Bradley R. Barnes, Liane W.Y. Lee and Matti Rachamim
The study aims to test a measurement scale to examine social business networks (Wasta) surrounding Arab Christians and Arab Muslims.
Abstract
Purpose
The study aims to test a measurement scale to examine social business networks (Wasta) surrounding Arab Christians and Arab Muslims.
Design/methodology/approach
A 31-item scale was used to capture Wasta, consisting of the following: Mojamala (emotional), Hamola (conative) and Somah (cognitive) tri-components. A total of 149 Christian Arab and 304 Muslim Arab respondents were sampled and multi-group structural equation modeling was used to confirm the concept and test several hypotheses.
Findings
The findings from the study reveal that in order for success to occur within the Arab context, a sequential process of first developing Mojamala is necessary, before Hamola can prevail. Christian Arabs are motivated to integrate with society and form relationships via generalized trust. Muslim Arabs meanwhile tend to retain their distinct culture, using social networks to forge particularized trust. Shariah principles may also play a significant role in explaining why satisfaction was not found to be a necessary condition for Arab Muslims in driving relationship performance.
Research limitations/implications
The study suggests that the 370 million Arab population may not be totally cohesive and should be refrained from being grouped together. In-group identification is a major contributor in explaining why business models are different between Arab Muslims and Arab Christians. The findings further support that Muslim Arab business models are based on tribalism or sheikocracy, whilst Christian Arab business models are based on legalistic frameworks and integration.
Practical implications
The study supports prior research associated with Muslim Arab business models based on tribalism or sheikocracy (Ali, 1995). The findings suggest that Arab Muslim business models focus on particularized trust as opposed to generalized trust that is common in Arab Christian business models and in most western countries. The study demonstrates that Mojamala (the emotional construct), Hamola (empathy) and Somah (particularized trust) are useful constructs for building Wasta and they serve a core element for Arab Muslim business models. Mojamala and Somah both directly affect satisfaction. Somah and satisfaction have a direct influence on performance.
Originality/value
The findings provide evidence to support institutional theory. Also from a stakeholder theory perspective, viewing companies, not only through an economic lens, but also building social institutions, can lead to a better understanding of business models drawing on diverse cultures and faiths. The study may therefore serve as a useful reference for academics and practitioners as they grapple to enhance satisfaction and leverage performance advantages within this context.
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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 such…
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.
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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 countries…
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.
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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.
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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 practice. In…
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.
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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…
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.
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Abdallah M Elamin and Hayfaa A. Tlaiss
Cross-cultural studies suggest that while organizational citizenship behavior (OCB) and organizational justice have received considerable attention in Anglo-Saxon contexts, the…
Abstract
Purpose
Cross-cultural studies suggest that while organizational citizenship behavior (OCB) and organizational justice have received considerable attention in Anglo-Saxon contexts, the same cannot be claimed in non-Western, Arab Middle Eastern contexts. The purpose of this paper is to attend to this knowledge gap by exploring OCB in the context of the Kingdom of Saudi Arabia and its relationship with organizational justice.
Design/methodology/approach
In cognizance of the extant literature, the study explores the perceptions of Saudi Arabian managers of the five conceptually different dimensions of citizenship behaviour – conscientiousness, sportsmanship, civic virtue, courtesy, and altruism. It also explores their perceptions of distributive justice, procedural justice, and interactional justice. In addition, the current study investigates the relationship between organizational justice and OCB. Using the survey questionnaire method, data was collected from more than 250 Saudi managers at different levels of the managerial hierarchy and working in a wide range of organizations and industries.
Findings
The results indicate that Saudi Arabian managers reported exhibiting OCB at work. They also suggest the salience of various forms of organizational justice in Saudi Arabian organizations as motivated by Arab cultural values and Islamic teachings. In regards to the relationship between the two constructs, our results indicate that interactional justice is most frequently associated with various dimensions of OCB for various reasons, including the emphasis that Islam and Islamic teachings give to demonstrating respect and courtesy in dealings with others.
Originality/value
The literature on OCB and organizational justice is thin in the Arab world. With that in mind, the current study is the first to explore OCB in Saudi Arabia. It is also the first to investigate the relationship between citizenship behavior and justice in Saudi organizations. The findings of this study highlight the need for academics and human resource experts to account for the role of socio-cultural factors and Islam when examining these constructs in the Arab world. The implications of the findings for academics and practitioners are discussed.
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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 the…
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.
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Fawaz Baddar ALHussan, Faten Baddar AL-Husan and Lulu Alhesan
The purpose of this paper is to explore the role of senior managers in managing intra-and inter-organizational relationships with key customers and the factors that influence such…
Abstract
Purpose
The purpose of this paper is to explore the role of senior managers in managing intra-and inter-organizational relationships with key customers and the factors that influence such involvement in a novel context in the Arab Middle East region.
Design/methodology/approach
An exploratory qualitative research design was used in which 68 face-to-face semi-structured interviews were conducted in Jordan with endogenous and Western firms.
Findings
Top/senior managers play a significant role in Arab business relationships and in creating value for the firms. Their involvement in key accounts is imperative at all levels – strategic, operational, and relational – mainly due to cultural and institutional factors that are unique to the Arab context.
Research limitations/implications
The study is limited to operations in one emerging country situated in a novel setting in one particular region of the world, which is the Middle East.
Practical implications
Arab senior managers’ participation is imperative and should continue with their relatively intense involvement with key accounts. For foreign investors operating in that part of the world, it is highly recommended that senior management have a more a hands-on approach when dealing with the Arab key customer and to focus more on the relational aspect of key account management than on the organizational aspect.
Originality/value
This paper adds to the very limited number of studies on senior management involvement in key account management, making a theoretical and practical contribution and adding insight on how to manage the relationship with the Arab key customer.
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