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The purpose of this paper is to develop a framework for understanding issues affecting Egyptian online travel website preferences.

Grounded theory was selected due to its suitability in generating frameworks from data gathered plus existing theory.

The research describes the development of the electronic cultural adaptation framework (E-CAF), which consists of six theoretical dimensions that allow both researchers and practitioners to comprehend how Egyptian cultural values can affect their online travel shopping behaviour, in particular website design preferences.

The construction of the E-CAF is based on research into Egyptian online travel consumers. Development of the E-CAF could be expanded using participants from different cultural groups and other shopping domains.

This research will help practitioners to understand how Egyptian cultural values can affect online behaviour and assist in developing strategies for local adaptations of online travel offerings. The framework will also provide web designers with guidelines for gathering and developing requirements from clients to implement culturally adaptive web interfaces for Egyptian consumers.

While there are a number of existing cultural frameworks in existence, such as those of Hofstede, Hall, or Schwartz, these frameworks are not based on consumer behaviour, either online or offline, and are, therefore, not optimally suited for use in online marketing strategies or web design for Egyptian consumers. This research overcomes these limitations by providing a framework that recognises how cultural values can impact Egyptian consumer behaviour and provides a platform for further research, as well as online marketing strategies and tactics.

The purpose of this paper is to add to the accumulative knowledge in the field through investigating the different factors affecting the choice of export entry mode by Egyptian SMEs. An organised examination of the literature related to export entry modes by SMEs is discussed to provide and develop a clear understanding about the different factors affecting the choice of export entry mode by Egyptian SMEs. Such investigation will help in achieving a deep and reflective understanding of current exporting practises by Egyptian SMEs. The findings indicated that there is very few research studies in the literature related to the choice of export entry mode in developing countries in general and there was no published studies related to the choice of export entry mode in Egypt.

The paper reviews the published literature related to choice of export entry mode by SMEs in general and to SMEs in developing countries (e.g. Egypt) in particular. Based on this review and the results of two focus groups, the paper validates a conceptual model utilising a positivist research philosophy with a quantitative approach, in which quantitative data are collected based on survey strategy through questionnaires to address different levels of the study.

The findings showed that Egyptian SMEs owners, marketing and sales managers have a limited knowledge in relation to the different available export entry modes. The findings also illustrated that SME internal factors, local market factors and target market factors have different impacts on the choice of export entry mode and that only small number of Egyptian SMEs conducted an effective and efficient export activities.

The paper will provide great benefits for entrepreneurs, policy makers, practitioners, researchers and educators though providing a clearer view and deep understanding for the issues related to different factors affecting the choice of export entry mode by Egyptian SMEs.

The paper adds to the extremely limited number of empirical studies that has been conducted to investigate different factors affecting the choice of export entry mode by Egyptian and Developing Economies SMEs. Depending on this research, researchers and scholars in the field can have a clearer view to set their attitude towards suitable future research studies which in turn will contribute to the related accumulated knowledge in the field.

This study aims to evaluate effects of tax system reforms on tax obstacles to investment in Egypt and tax evasion. It also aims to analyze differences in burden of tax obstacles and extent of tax evasion among different types of enterprises after applying tax reforms.

The study uses data from Productivity and Investment Climate Surveys 2004 and 2008. A number of indices are constructed to measure incidence and severity of tax obstacles. Two indicators are constructed to estimate incidence and extent of tax evasion. The study adopts a descriptive analytical comparative approach to evaluate changes and differences in severity of tax obstacles, and their effects.

The results obtained show that tax reforms have resulted in a significant decrease in severity of tax obstacles. However, they are still major obstacles. The overall decrease hides differences in the burden of these obstacles. Reforms were not enough to address needs of small enterprises. The extent of tax evasion decreased. However, it is still a problem as tax obstacles are still major obstacles.

There is a need for more detailed data about problems enterprises face in each phase of interaction with tax administrators and managers’ suggested solutions.

The study evaluates the actual effects of a major economic reform, on the microeconomic level during an important period rather than exploring enterprises’ expectations. The results show that there is a need for more reforms targeting small enterprises.

This paper aims to examine the consequences for innovative work behavior (IWB) of top-down knowledge hiding – that is, supervisors’ knowledge hiding from supervisees (SKHS). Drawing on social learning theory, the authors test the three-way moderated-mediation model in which the direct effect of SKHS on IWB is first mediated by self-efficacy and then further moderated by supervisor and supervisee nationality (locals versus foreigners).

The authors collected multi-sourced data from 446 matched supervisor-supervisee pairs working in a diverse range of organizations operating in the Kingdom of Saudi Arabia. After initial data screening, confirmatory factor analysis was conducted to test for the factorial validity of the used measures with AMOS. The hypothesized relationships were tested in regression analysis with SPSS.

Results showed that SKHS had both direct and mediation effects, via the self-efficacy mediator, on supervisee IWB. The mediation effect was further moderated by supervisor and supervisee nationality (local versus foreigners), which highlighted that the effect was stronger for supervisor–supervisee pairs that were local-local or foreigner-foreigner than for pairs that were local-foreigner or foreigner-local.

This study contributes to both knowledge hiding and IWB literature and discusses the useful theoretical and practical implications of the findings.

This paper is an appraisal of existing literature on IFRS in Africa. In a bid to determine what exists and what is missing in the literature, the authors have reviewed three streams of studies, namely, adoption, compliance/harmonisation and consequences of IFRS in Africa, with the aim to suggest what remains to be investigated on IFRS in Africa.

This paper uses a systematic review approach including synthesis of a variety of archival materials. Articles on Africa were summarised under three main headings: adoption, compliance/harmonisation and consequences of IFRS.

This review finds limited research on IFRS in Africa. It reveals that although past cross-continent studies claimed to cover Africa, they are limited to only a few countries and mainly predominated by South Africa. The authors identified only one study that investigated the impact of economic and cultural factors on IFRS adoption in Africa and few cross-continent studies but considering only very few African countries. Regarding compliance, four studies concluded that compliance with IFRS is dependent on a firm’s characteristics. The authors also identified that some of the generalised findings from prior research on consequences of IFRS are of limited significance in the African context.

This study suggests the determinants of adoption, compliance and consequences of IFRS in Africa are different if studied separately. It identifies some gaps in the literature that require further research, specifically, IFRS on taxation, fair valuation practices and the institutional capacities of countries to implement the standards.

This paper aims to investigate the effects of hotels’ brand attributes on consumers’ (patrons’ and guests’) by fostering brand credibility and brand attachment towards the propensity of word-of-mouth. The study uses the signaling theory to assess the relationships among the constructs.

The study adopts partial least squares structural equation modelling (PLS-SEM) approach to validate the research model and the research hypotheses. To test the hypotheses, 474 travellers in Malaysia were recruited.

The empirical results reveal that hotel attributes have direct influence on brand credibility and brand attachment. Similarly, brand credibility has direct influence on brand attachment, while brand attachment also has direct influence on word-of-mouth. Consumers’ brand credibility partially mediates the relationship between hotel attributes and brand attachment. Likewise, consumer’s brand attachment also partially mediates the relationship between hotel attributes and word-of-mouth. Last but not least, brand credibility and brand attachment sequentially mediate the relationship between hotel attributes and word-of-mouth. The theoretical and practical implications of this study are discussed together with its limitation and future research direction.

First, in terms of measures, brand attachment construct is operationalised as a formative second-order construct, with three reflective variables (brand passion, self-brand connection and brand affection) as the first-order constructs. In addition, brand credibility is also operationalised as a formative second-order construct, with three reflective variables (expertise, trustworthiness and attractiveness) as the first-order constructs. On the other hand, hotel attributes construct is operationalised formatively as a higher-order abstraction of three categories of hotel facilities, which were also operationalised formatively (essential, culture compliant and in-room facilities). Second, this paper offers new insight into how brand credibility and brand attachment influence the relationship between hotel attributes and word-of-mouth. In a sustainability era, dissemination of complete and correct information is vital, to ensure consumers’ acceptance (e.g. likelihood to recommend to others). Thus, it is suggested that hotel managers to pay close attention to the role of brand credibility and brand attachment in tourists’ hotel choice, to secure sustainable brand.