Search results

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.

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.

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.

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.

The study aims to test a measurement scale to examine social business networks (Wasta) surrounding Arab Christians and Arab Muslims.

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.

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.

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.

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.

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.

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

This paper aims to provide a comprehensive overview of existing research on stigma in Arab countries.

A rapid review approach was used, leveraging the Scopus database to identify relevant articles. This streamlined method allows for timely assessments of the current state of knowledge, identifies research gaps and is particularly relevant given the social and cultural dynamics in Arab countries.

This study identified a growing interest in stigma-related topics in Arab countries, with a notable increase in the number of publications and citations over the past decade. Research focused on various aspects of stigma, including mental health, HIV, COVID-19 and diverse health conditions, shedding light on the prevalent challenges faced by different populations. Additionally, comparative studies highlighted the influence of culture and gender on the expression of stigma in the region.

To combat stigma in Arab countries, this study suggests the need for culturally sensitive interventions, integration of mental health services into health-care systems and the development of public health campaigns. These measures should be designed to protect vulnerable populations and prioritize educational initiatives for both the younger generation and health-care professionals.

Reducing stigma in Arab countries is crucial for fostering greater social cohesion, equality and overall well-being. The study underscores the importance of collaborations to adapt successful strategies to the unique Arab context.

This paper fills a crucial research gap by investigating stigma in Arab countries, emphasizing the need for culturally sensitive interventions, education integration and international collaboration to combat it effectively.

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.

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.

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.

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

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.

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.