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Article
Publication date: 26 June 2009

J.O. Tantoush, F. Lettice and H.K. Chan

The purpose of this paper is to explore buyer‐supplier relationships in the Libyan oil industry during and following the sanction era. This paper, utilising four largely…

Abstract

Purpose

The purpose of this paper is to explore buyer‐supplier relationships in the Libyan oil industry during and following the sanction era. This paper, utilising four largely validated critical relationship parameters, seeks to flag important buyer‐supplier relationship insights.

Design/methodology/approach

Desk research is undertaken to explore the selected themes of trust, co‐operation, commitment and communication, which are critical to effective dyadic buyer‐supplier relationships. Subsequently, in‐depth interviews were conducted with five key personnel of five Libyan oil companies to examine the impact of sanctions on the selected themes in relation to their buyer‐supplier relationships.

Findings

The results highlight interesting differentials between the two explored areas in relation to the four selected themes: trust, co‐operation, commitment and communication. The results indicate that there is a significant gap in understanding the impact of sanctions on the buyer‐supplier relationship.

Practical implications

This paper is of practical use to academics and practitioners who wish to understand the impact on and implications of sanctions on dyadic buyer‐supplier relationships in a developing country. It is also useful to government officials and the oil industry in gaining insights into the effects of sanctions on an economy with significant reliance on the oil industry.

Originality/value

There are extensive studies on the key themes of dyadic buyer‐supplier relationships. However, there is a gap in understanding the impact of sanctions on buyer‐supplier relationship behaviours. The findings in this paper therefore contribute to bridging this gap.

Details

International Journal of Energy Sector Management, vol. 3 no. 2
Type: Research Article
ISSN: 1750-6220

Keywords

Content available
Article
Publication date: 12 March 2020

Abdarahman M. Kalifa, Iwan Triyuwono, Gugus Irianto and Yeney Widya Prihatiningtias

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Abstract

Purpose

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Design/methodology/approach

The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.

Findings

This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.

Practical implications

This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.

Originality/value

The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

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Article
Publication date: 1 May 1996

Almehdi A. Agnaia

Results of the empirical studies on Libyan management practice generally, and MTD in particular, indicate that the administrative functions are practised and operated…

Abstract

Results of the empirical studies on Libyan management practice generally, and MTD in particular, indicate that the administrative functions are practised and operated without effective methods, and away from acceptable standards. Libyan public companies have difficulty in identifying the training required for their employees, which has led to a common feeling among employees that they do not have enough training to enable them to perform their job properly. Furthermore, the decisions related to MTD activity are still dependent on personal relations, family ties, tribalism, etc. rather than on an established procedure. Focuses on the assessment of MTD needs and selection for MTDPs in Libyan industrial companies by finding out how these companies select their employees for MTDPs and the main ways and techniques used by the companies to perform this activity. Reveals that the approaches and techniques used by companies for selecting their employees for MTDPs and for assessing MTD needs depend mostly on indications of performance reports and on bosses’ and supervisors’ views. At the same time, surveyed and interviewed managers did not indicate any communication with the employees who are the basic ground for MTDPs. Identifies the difficulties and problems in MTD needs assessment and, therefore, allows readers to contrast Libyan management training and development practices with their own local counterparts.

Details

International Journal of Manpower, vol. 17 no. 3
Type: Research Article
ISSN: 0143-7720

Keywords

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Article
Publication date: 11 January 2019

Milad Abdelnabi Salem

The purpose of this paper is to investigate the influence of both environmental practices and corporate environmental performance on competitiveness. It determines the…

Abstract

Purpose

The purpose of this paper is to investigate the influence of both environmental practices and corporate environmental performance on competitiveness. It determines the mediating effects of corporate environmental performance on the relationship between environmental practices and competitiveness.

Design/methodology/approach

This study adopts a cross-sectional survey method. The data were collected from 155 industrial companies from Libya and analysed using structural equation modelling.

Findings

The results indicate that environmental performance partially mediates the relationship between environmental practices and competitiveness. The mediating effects occur between competitiveness and green conventional practices, organisational practices and stakeholders’ integration.

Research limitations/implications

The study used a self-reported questionnaire completed by managers in Libyan industrial companies. As such, the survey data might be subject to social desirability. Additionally, the results of the study may be generalised only to a similar environment and stage of development.

Practical implications

The results can help companies better understand how to improve their current resources base by building incremental capabilities, which, in turn, protect the surrounding environment and enhance their competitiveness.

Originality/value

This study is the first to have considered the issue of incremental capabilities in the environmental domain, which can contribute significantly to better understanding the role of incremental capabilities in improving the competitiveness of companies. Additionally, it provides empirical evidence on the state-of-art of environmental practices and their consequences in less-developed countries which are characterised by scarcity of research.

Details

International Journal of Productivity and Performance Management, vol. 68 no. 1
Type: Research Article
ISSN: 1741-0401

Keywords

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Expert briefing
Publication date: 5 August 2020

Regional and global powers will determine whether there will be conflict around the city of Sirte, the scale of the fighting, the short-term future of Libya's oil

Details

DOI: 10.1108/OXAN-DB254368

ISSN: 2633-304X

Keywords

Geographic
Topical
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Expert briefing
Publication date: 3 April 2019

Both have refused to reconcile fully with the internationally-recognised national government in Tripoli, the Government of National Accord (GNA), led by Prime Minister…

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Article
Publication date: 15 December 2020

Sami Salem Elhossade, Hafez Abdo and Abdulsalam Mas’ud

Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the…

Abstract

Purpose

Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the economic performance of companies and countries. This study aims to examine the impacts of institutional pressures on the adoption of EMA by manufacturing companies operating in Libya. The study examines how such adoption is impacted by four contingent factors, namely, company size, company age, environmental management system adoption and business type.

Design/methodology/approach

Data was collected from a sample of medium- and large-sized manufacturing companies operating in Libya by means of a questionnaire survey. Institutional pressure and contingency factors were tested against the level of EMA adoption via multiple regression analysis and moderator multiple regression.

Findings

The results indicate that the relationship between coercive pressures and EMA adoption varies as a function of company size. This result indicates that when companies face pressures, the way they respond depends on specific circumstances and characteristics of the company such as company size.

Originality/value

The key contribution of this study to the body of knowledge comes from being able to combine contingency and the new institutional sociology perspective of the institutional theory to create a complementary perspective. This was achieved by examining the moderating effect of the four contingent variables on the relationship between institutional pillars and EMA adoption in manufacturing companies in Libya.

Details

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

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Article
Publication date: 21 November 2016

Tarek Eldomiaty, Ibrahim Safwat Lotfy, Mohamed Rashwan and Mohamed Bahaa El Din

The uncertainty that surrounds oil and gas exploration environments call for an examination at different angles. In terms of robustness, the purpose of this paper is to…

Abstract

Purpose

The uncertainty that surrounds oil and gas exploration environments call for an examination at different angles. In terms of robustness, the purpose of this paper is to focus on three performance measurements: the amount of exploration investments, the growth rate of exploration investments, and the value at risk (VaR) of exploration investments.

Design/methodology/approach

The study utilizes the properties of discriminant analysis for deriving Z-score models that can be used for monitoring firms’ performance. A cointegration analysis is utilized as well in order to examine the level of cointegration between predictors of each performance measure. The sample includes annual data for 41 firms (local and multinational) working in the oil and gas industry in Egypt for the period 2009-2014.

Findings

The results show that amount and growth of exploration investment are quite robust performance measures in the oil and gas industry; VaR of exploration investment is sporadic as it firm-specific; and GDP, capital expenditure and operating expenditure are quite relevant for managing and monitoring growth of exploration investments.

Originality/value

The study offers robust evidence that amount and growth of exploration investment are quiet relevant for measuring firm performance in the oil and gas industry.

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Article
Publication date: 25 February 2014

Essa El-Firjani, Karim Menacere and Roger Pegum

– The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

Abstract

Purpose

The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya.

Design/methodology/approach

Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators.

Findings

This paper found general agreement that the accounting regulation of public corporations and banks is strongly influenced by the Libyan Commercial Code and the Income Tax Law. Although listed companies and the banking sector in Libya are required to comply with International Accounting Standards (IASs), the majority of them still comply with the US Generally Accepted Accounting Principles (US GAAP). Moreover, the conclusion that can be drawn from this study is that the enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), local auditors and the Libyan Stock Market has not achieved its purpose. The results also indicate that the accounting profession in Libya is still in its infancy and still lacks clear structure in order to develop corporate accounting practice and it appears to play only an important role in retaining external influences on the accounting practice. The empirical results of this research show that the Salter and Niswander (1995) criteria (longevity, setting exam and auditors’ opinion on companies’ financial reports) found that the level of professionalism in Libya is below the required standard.

Originality/value

This paper focuses on corporate accounting regulation and practices and the role of the LAAA in the development of corporate accounting in Libya. This paper, therefore, aims to contribute to the literature by examining the corporate accounting regulation in Libya and fills a gap in international accounting research.

Details

Journal of Accounting in Emerging Economies, vol. 4 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

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Expert briefing
Publication date: 6 July 2017

Libya's economy.

Details

DOI: 10.1108/OXAN-DB221976

ISSN: 2633-304X

Keywords

Geographic
Topical
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