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1 – 10 of 239Chaturika Priyadarshani Seneviratne and Ashan Lester Martino
The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms…
Abstract
Purpose
The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field.
Design/methodology/approach
The paper uses a single-case study method based on a Sri Lankan public university. Data are collected using interviews, documentary evidence and observations.
Findings
The empirical evidence suggested that internal agents are crucial, and they are the producers of budgetary practice as they possess practical knowledge and power relations in the field where they operate. The case data demonstrate that organisational agents do have real essence as active and acting to produce effects in budgeting practices, and the significance of exploring the singularity of multiple agents in terms of their viewpoints, trajectories, dispositions and power relations, who may form, sustain or interrupt budgetary practices in a given setting.
Research limitations/implications
As the research is directed towards the selection of in-depth enquiry of specific setting infused with culture, values, perception and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research.
Practical implications
As budgetary practices are product of human interaction, it is important to note that practitioners should be concerned with what agents do in actual practice and their inactions, influences and power relations in budgeting practices, which might not align with the structural forces enlisted in the budgeting. It would be of interest for future empirical research to explore the interplay between the diverse interests of organisational agents and agents beyond the individual organisations.
Originality/value
This study contributes to the literature on management control practices by documenting the importance of understanding the “practice” through relational thinking of all three concepts is emphasised, such interrelated theoretical insights are seldom used to understand accounting practices. This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non-conscious, non-strategic and non-rationalist forms.
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Amir A. Abdulmuhsin, Ali Tarhini, Ra'ed Masa'deh and Abeer F. Alkhwaldi
The purpose of this study is to know the effect of religious values that the Jordan Political discipline adopted and were mentioned in the Jordan political discourses (Amman…
Abstract
Purpose
The purpose of this study is to know the effect of religious values that the Jordan Political discipline adopted and were mentioned in the Jordan political discourses (Amman Message 2005, discourse of King Abdullah II in the European Parliament 2008 and his discourse in United Nations 2015) on the public opinion of the university students, especially their attitudes toward terrorism and extremism. Defending Islam is the responsibility of the Jordan political leadership according to Hashemite legacy and promoting Islamic values that rejected terrorism and extremism to Jordanian youth, especially tolerance and moderation values, to counter defamations and claims against Islam and correct its image in the West.
Design/methodology/approach
A political discourse analysis approach was used by analyzing the Amman Message and identifying the most important religious values contained therein. Also, a quantitative research method was used in this study. The study population consisted of university students, particularly Jordanian University students because being one of the high-bred Jordanian universities, it is characterized with gender, age, regional affiliation and family income diversities. This study depends on a purposive sample containing 350 students (175 males and 175 females). The survey was conducted in the academic year (2018-2019). A questionnaire that was reviewed by three jurors was used in data collection.
Findings
The results of the analysis of the political discourse showed that the values of tolerance and moderation are among the most valued in the Amman Message, where they were frequently repeated. Also, findings have shown that the religious values adopted by the Jordanian political system mentioned in the political discourses had an impact on public opinion of university students on terrorism and extremism causes in a large percent. When gender differed (males and females), the impact ratio of the public opinion for males was higher than that for females. When the age group differed (18-22 and 23-30 years), the effect ratio with the old age group was higher than the effect ratio for the students with the youngest age group. When regional affiliation differed (Jordanian and Jordanian of Palestinian origin), the impact ratio of the public opinion for Jordanian students was higher than that for Jordanian students of Palestinian origin. When regional family income differed (500 dinars and less, more than 500 dinars), the impact ratio of the public opinion for students with family income more than 500 dinars was higher than that for students with family income 500 dinars and less.
Originality/value
This study represents an approach to recognize the effect of religious values that were adopted by the Jordanian political system mentioned in the political discourses on public opinion of university students on terrorism and extremism causes, considering that university students represent the influential youth group in the Jordanian society.
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This study aims to identify the factors affecting the political participation of Jordanian university students, especially their voting in national and local elections. The study…
Abstract
Purpose
This study aims to identify the factors affecting the political participation of Jordanian university students, especially their voting in national and local elections. The study examines the impact of gender, age, family income and regional affiliation that represent important social and economic factors affecting political participation on the voting of Jordanian university students.
Design/methodology/approach
Quantitative research method was used in this study. The study population contained three Jordanian universities representing the various segments of the Jordanian society: Al-Al Bayt University (Northern Region), Jordanian University (Central Region) and Mu'tah University (Southern Region). The study relied on a purposive sample of 900 students, 300 students per university (150 males and 150 females). The survey was conducted in the academic year 2018-2019. A questionnaire reviewed by two jurors (peer reviewers) was used to collect the data.
Findings
The study concluded that the gender, age, family income and regional affiliation factors affect the voting of Jordanian university students in national and local elections. The more the gender varies, the more the voting shifts in favor of males students. The more the age varies, the more the voting shifts in favor of older students. The more the family income varies, the more the voting shifts in favor of high-income students. The more the regional affiliation varies, the more the voting shifts in favor of Jordanians students.
Originality/value
This study is an approach to interpret the factors affecting voting of Jordanian university students, such as gender, age, family income and regional affiliation, which led to different voting in the national and local elections.
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This study aims to test the role of the state of occupation, represented in Israel, as one of the most significant challenges, which faces the Jordanian water security. Where…
Abstract
Purpose
This study aims to test the role of the state of occupation, represented in Israel, as one of the most significant challenges, which faces the Jordanian water security. Where Israel expands in its policy and ideology everyday its hydro-hegemony over the Jordanian waters. Hence, its acts result in negative consequences on the Jordanian water and food security, which in turn affects the Jordanian national security as a whole.
Design/methodology/approach
This study relied on the following two approached to tackle its problem: first: descriptive approach: the descriptive approach depends on defining the apparent features and describing their nature and the type of the relationship between its variables. It aims to achieving a better and deeper understanding on the situation of its future policies and measures. And research uses the system analysis approach to handle the subject matter. Given the influence of water on the development, Jordan, as an organic or a political and social state, takes into account the reasons and causes of development. Jordan turns into an active political state, with water as an influencing factor on it. This premise represents the core of the system analysis approach.
Findings
The research concluded that the Israeli theft of the Jordanian waters is the main factor in the Jordanian water crisis. If Jordan had received its usurped water rights by Israel, it could have been able to solve its water issue represented in the increasing deficit in its water balance. Therefore, the Israeli hydro-hegemony on the Jordanian water resources caused the imbalance in its water security and, in turn, caused the development process to falter in general.
Originality/value
The value of the research lies in the fact that it addresses the most important reasons behind the water crisis in Jordan, represented in the Israeli control over the Jordanian water resources and the research shows that the amount of water stolen by Israel is enough to solve the water crisis in Jordan.
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Rahaf Ibrahim Alkhalaileh, Hashem Alshurafat and Huthaifa Al-Hazaima
This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in…
Abstract
Purpose
This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.
Design/methodology/approach
The research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.
Findings
The study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.
Practical implications
The study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.
Originality/value
The study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.
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Anna-Mara Schön, Shahad Al-Saadi, Jakob Grubmueller and Dorit Schumann-Bölsche
The purpose of this paper is to present the initial results of the Camp Performance Indicator (CPI) system to illustrate the importance of self-reliance of refugee camp dwellers…
Abstract
Purpose
The purpose of this paper is to present the initial results of the Camp Performance Indicator (CPI) system to illustrate the importance of self-reliance of refugee camp dwellers with regard to infrastructure and service investments.
Design/methodology/approach
Data, derived from a field trip to Zaatari in autumn 2016 and thorough literature research, were taken to develop a new CPI system. The findings from the literature research were merged with available camp data to validate each other.
Findings
Self-reliance is a fundamental human right and anchored in the UN sustainable development goals. Yet, presented findings reveal that even in one of the most modern refugee camps in the world – Zaatari – the level of self-reliance is rather low. However, organisations and humanitarian logisticians can influence self-reliance by identifying clearly where challenges are.
Research limitations/implications
Data from a diverse range of reports were extracted. As most of these reports lack reliable and comparative quantitative data, the limitation of the study must be taken into account. So far data were only validated on one case study. To develop the tool further, more data need to be taken into account.
Originality/value
To this point, there is no performance measurement tool available focusing on self-reliance of encamped refugees. In addition, no academic research has measured the interrelation between the level of investments in infrastructure and services and the improvement of the lives of camp residents, especially regarding the level of self-reliance.
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Hamzeh Al Amosh and Saleh F.A. Khatib
The current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian…
Abstract
Purpose
The current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian context.
Design/methodology/approach
Using the content analysis technique, data were collected and analyzed from a final sample of 51 annual reports of Jordanian industrial companies listed for 2012–2019.
Findings
The results show that foreign ownership and state ownership play a critical role in disclosing the ESG performance. Also, the board's independence plays an influential role in improving disclosure quality, enhancing family ownership in disclosure. It also limits the negative role of block holder ownership and managerial ownership on the ESG disclosure.
Originality/value
To the best of the authors' knowledge, this is the first study that deals with the role of ownership structure on the ESG disclosure level separately and collectively through the moderating role of board independence.
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