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Book part
Publication date: 19 April 2024

Lars Mjøset, Roel Meijer, Nils Butenschøn and Kristian Berg Harpviken

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial…

Abstract

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

Details

A Comparative Historical and Typological Approach to the Middle Eastern State System
Type: Book
ISBN: 978-1-83753-122-6

Keywords

Article
Publication date: 10 July 2023

Anas Ali Al-Qudah and Asma Houcine

The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also…

Abstract

Purpose

The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also examines the relationship between sustainability reporting activity and corporate economic performance for a sample of 99 companies in Gulf Cooperation Council (GCC) countries that addressed SDGs in their sustainability reports published in 2019.

Design/methodology/approach

Using a two-stage analysis, this study examines how firms’ characteristics and corporate governance variables affect SDG and economic performance, as well as the firm’s decision to adopt EXTA statements for a sample of companies in that addressed SDGs in their sustainability reports published in 2019. The authors collected data from the Global Reporting Initiative’s (GRI) Sustainability Disclosure database and the Bureau van Dijk for Orbis database.

Findings

The results show that the variables firm size, profitability, big 4 auditors and government ownership significantly affect SDG and economic performance. The results also reveal that firms operating in the manufacturing sector are positively correlated with SDG and the firm’s decision to adopt EXTA statements. Furthermore, the results indicate that board independence positively affects SDGs and EXTA.

Research limitations/implications

The results can be particularly relevant and timely in helping large GCC companies promote their engagement to sustainable development practices by adopting more sustainable long-term strategies and policies. The findings could also guide managers in the strategic direction to identify firms’ characteristics and corporate governance features essential to promote sustainability reporting, an increasingly important performance indicator for investors and to enhance their confidence in the capital market. The results may also have practical implications to policymakers and other regulators in GCC countries to define effective frameworks that promote sustainable development reports and the use of EXTA.

Originality/value

The results make significant contributions by providing new insights to the existing literature on sustainability reporting in emerging markets by examining a unique perspective on the influence of firms’ characteristics and corporate governance features on the adoption of new sustainability reporting practices. The authors further add to the previous literature on the relationship between a firm’s economic performance and sustainable reporting by providing evidence from large companies in GCC countries, which might benefit from the adoption of multiple conceptual lenses, in this case, legitimacy and stakeholder theories. Lastly, through the empirical findings, this study provides economic validity to the 2018 joint initiative of the GRI and the United Nations Global Compact to strengthen corporate actions to achieve the United Nations SDGs.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 2 May 2024

Ahmed Eid, Matevz Obrecht, Ahmed Hussein Ali and Mahmoud Barakat

Drawing on the reasoned action theory, this study aims to examine the impact of environmental knowledge (EK) and environmental sustainability performance (EP) on environmental…

Abstract

Purpose

Drawing on the reasoned action theory, this study aims to examine the impact of environmental knowledge (EK) and environmental sustainability performance (EP) on environmental behavior (EB) mediated by environmental attitude (ATT). Furthermore, to examine the moderating effect of environmental advertising (ADD) on the indirect relationship between EP and EB, mediated by ATT on the one hand, and EK on EB, on the other hand, mediated by ATT.

Design/methodology/approach

The data were gathered within an international context for passengers from North African countries (NAC) (Egypt, Algeria, Tunisia, Libya, Morocco and Sudan) using primary quantitative data from online and self-administered questionnaires. A total of 1,052 questionnaires were collected from passengers who traveled through Egyptian airports. The collected data were analyzed through covariance-based structural equation modeling.

Findings

The findings indicated that ATT moderates the relationship between environmental knowledge and behavior. In addition, ATT mediates the airports' environmental behavior and environmental sustainability performance. Moreover, ADD moderates the indirect association between EP and individuals' environmental knowledge and behavior through the mediated effect of ATT.

Research limitations/implications

This research output will help extend the theory’s scope by conceptualizing its abstract ideas using research variables and applying them in NAC countries. This can be a milestone for altering individuals' behavior toward the environment in airports.

Practical implications

This study aims to assist airport authorities in the development of standards for enhancing environmental performance. Enhancing environmental issues is of utmost importance, especially in the context of airports, which have been a subject of significant environmental concern. This study examined the environmental practices of airport passengers in NAC, given their significant role as the primary source of greenhouse gas emissions on the African continent. The present approach has the potential to be utilized in modifying airport conduct and enhancing stakeholder engagement, specifically within the context of NAC.

Social implications

The objective of this study is to enhance the relationship between nature and humans by endeavoring to modify human attitudes toward the environment. The objective of this initiative is to bridge the current disparity in the socio-environmental connection by fostering environmental consciousness among individuals who utilize airport facilities. The objective will be accomplished by the construction of a theoretical framework that integrates crucial elements acknowledged for their substantial influence on altering human attitudes, thus fostering a greater sense of environmental consciousness and ultimately improving societal well-being.

Originality/value

Since the global supply chain prioritizes environmental transportation systems, this study provides a conceptual framework for airport authorities to develop and create policies to push air passengers' behavior toward environmental practices in NAC.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

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