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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

The purpose of this study is to examine the impact of firm financial and operational characteristics on the level of forward-looking information disclosure (FLID) by Egyptian-listed non-financial companies. The present research also aims to investigate the moderating role of gender diversity on the board of directors.

The sample incorporates the non-financial companies included in the EGX 100 of the Egyptian Stock Exchange (ESE), whose reports were available during the study period from 2013 to 2018. The final sample comprises 49 companies with 294 observations. Statistical analysis is performed using multiple regression analysis.

This study found a significant positive impact of return on assets, leverage, company size and age on the level FLID, while external audit firm type and industry were found to impact the level of FLID negatively. Further, the board gender diversity (BGD) is found to have a moderating impact as it strengthens the effect of financial and operational characteristics on the level of FLID.

The present study has some implications for Egyptian companies, investors in the Egyptian market and regulators in emerging economies, which include paying more attention to BGD when selecting the board members by companies as well as following up the female representation in all the listed companies by regulators.

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of BGD and its impact on the level of FLID in emerging markets. This extends the disclosure literature as the present study brings new evidence from an emerging market regarding BGD moderating role as early research concentrated on the direct impact of BGD on the level of FLID.

Concrete-filled double skin tube (CFDST) columns are considered one of the most effective steel-concrete composite sections owing to the higher load carrying capacity as compared to its counterpart concrete-filled tube (CFT) columns. This paper aims to numerically investigate the performance of axially loaded, circular CFDST short columns, with the innovative strengthening technique of providing stiffeners in outer tubes. Circular steel hollow sections have been adopted for inner as well as outer tubes, while varying the length of rectangular steel stiffeners, fixed inside the outer tubes only, to check the effect of stiffeners in partially and full-length stiffened CFDST columns.

The behaviour of these CFDST columns is investigated numerically by using a verified finite element analysis (FEA) model from the ABAQUS. The behaviour of 20-unstiffened, 80-partially stiffened and 20-full-length stiffened CFDST columns is studied, while varying the strength of steel (f_yo = 250–750 MPa) and concrete (30–90 MPa).

The FEA results are verified by comparing them with the previous test results. FEA study has exhibited that, there is a 7%–25% and 39%–49% increase in peak-loads in partially stiffened and full-length stiffened CFDST columns, respectively, compared to unstiffened CFDST columns.

Enhanced strength has been observed in partially stiffened and full-length stiffened CFDST columns as compared to unstiffened CFDST columns. Also, a significant effect of strength of concrete has not been observed as compared to the strength of steel.

This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an emerging market. In doing so, this study addresses if/how the government discharged its accountability to the public during this recent global health crisis, which started in late 2019, with its effects still being felt today.

This study is based on a close reading of the relevant news media (local and international), published research and official reports, as well as ten conversations with business managers to analyse the socioeconomic impact of COVID-19 on government accountability in the Kingdom of Saudi Arabia (KSA). This study draws on insights from public choice theory in trying to understand why some governments take an economic perspective while exercising accountability to their population during the pandemic.

It was found that COVID-19 led the government to pursue plans for the localization of the professions and increase employment rates among nationals vs. foreigners or migrant workers. The crisis was exploited by the government to achieve macro socio-political and economic goals, demonstrating its accountability to citizens, rather than foreign workers. This shift shows that difficult and exceptional circumstances can present opportunities for policymakers in emerging markets to achieve national policy and political aims.

This study enhances the author’s understanding of accountability during crises (i.e. crises-induced accountability) in emerging markets. The analyses presented enrich the crisis management literature by highlighting the implicit actions of national leaders that affect the lives and well-being of their constituents, especially vulnerable groups.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

Utilizing the social cognitive theory, this study aims to suggest that organizations that promote high-performance work practices (HPWPs) are instrumental in fostering an individual's affective commitment to change through the explanatory process of an individual's readiness to change. In addition, high adaptive leadership would also strengthen HPWPs and readiness to change relationships.

This study tested the hypotheses using a temporally segregated research design across three time waves (n = 337).

This study found support for the direct, mediating, moderating and mod-med hypotheses. The results of this study corroborate that a high adaptive leadership and an organization implementing HPWPs set the stage for creating an individual's affective commitment to change via their readiness to change.

The current study integrates the change management, leadership and HRM literature by suggesting a unique mechanism and boundary conditions that advance research and practice in an individual's willingness and acceptance to change. Based on the study's findings, the authors suggest theoretical and practical implications for research and practice.

In the current dynamic world, organizations required rapid changes to meet the increasing demands of their customers. On the other hand, the practice side claims that the majority of the organizational change attempts fail due to resistance from the employee side. Based on the behavioral theory of leadership, the authors examined the relationship between ethical leadership and organizational change with moderated mediation effect of behavioral resistance to change and commitment to change on the stated relationship.

Data were obtained from 333 employees, selected at random, in three waves (i.e. pre-change, during change and post-change) using survey methods from services sector organizations operating in Pakistan.

The authors found that ethical leadership was positively linked to organizational change and this relation was partially mediated by the commitment to change. Further, behavioral resistance to change weakened the relationship between ethical leadership and commitment to change.

The current study illuminates the importance of ethical leaders in the organizational change process, and empirical findings also gave an important direction to build change commitment in employees to reach positive results. Further, change leaders should use ethical practices in the workplace during organizational change initiatives to deal with behavioral resistance to change.

This study links ethical leadership with organizational change using the behavioral theory of leadership, an unexplored area in the existing literature that gives a new insight to academia and practice side officials to successfully implement any organizational change initiative.

The purpose of this study is to examine the relationship between positive emotion, self-efficacy, job satisfaction and turnover intention in the context of resource building during the socialization process of new faculty members, particularly in the context of the coronavirus disease 2019 (COVID-19) pandemic.

The study utilizes a quantitative research design and employs purposive sampling to obtain 554 valid questionnaires. The study analyzes the relationship between positive emotion, self-efficacy, job satisfaction and turnover intention and examines the influence of strategic human resource management (SHRM) on these variables.

The results of the study reveal that SHRM positively influences positive emotion and self-efficacy, which, in turn, positively impact job satisfaction. However, positive emotion is negatively related to turnover intention.

This study contributes to the existing literature on human resource management (HRM) by examining the impact of strategic HRM on the socialization process of new faculty members. The findings of the study have significant practical implications for the implementation of HRM in research-oriented universities.

The increasing number of papers on zakah shows that it has become an important research topic. However, few studies attempt to analyze the evolution of zakah studies which might be helpful as guidance for policymakers in creating zakah management systems and policies, for zakah management organizations administering zakah funds, for future research on related subjects and for academic actors to construct a zakah study curriculum. This study aims to conduct a bibliometric analysis of the evolution of zakah theme publications from 1964 to 2021.

This study uses bibliometric analysis to analyze the evolution of zakah research. This study compared all Scopus-indexed journal papers to Zakah publications regarding research flow, themes, abstracts and titles. The relationships between researchers, the titles of the papers and keywords associated with “zakah” are analyzed in these publications published between 1964 and 2021. A total of 632 scientific contributions were discovered using RStudio and VOSviewer to analyze the bibliometric metadata.

Based on the results, the theme of zakah has evolved from 1964 to 2021. The author emphasizes the zakah publication theme. Each affiliation and country have its conditions, management method, data sources and characteristics. The theme “zakah institutions and zakah collecting” grew in popularity between 2010 and 2021 and is projected to grow in the following years. Malaysia, Indonesia and Pakistan can be used as zakah development research models. In spans of zakah publications, the author with the most global citations is Wahab N.A., and the author with the most productive is Saad Raj.

Zakah publications are analyzed using the Scopus database. This study applied only Scopus index data, excluding non-Scopus, and most studies conducted in non-English languages. This conclusion indicates the issue’s importance among academic researchers and practitioners, notably on the subject of zakah. Thus, a comprehensive picture of zakah theme publications assists researchers and zakah fund institutions in making assessments, focusing on the unstudied fraction of the zakah theme.

This research is planned to serve as a reference for future research, particularly examining the theme’s novelty. It is intended to have implications for policymakers, particularly zakah institutions, regarding funding the several zakah research issues and concentrations.

This research can guide future researchers and is expected to include parameters such as author, year and data source while analyzing zakah publications to generate new findings.

This is probably one of few comprehensive studies that examined the evolution of the zakah theme using the Scopus-indexed database. The relevance of this paper is to provide suggestions and projections for future zakah research. Scholars should examine zakah publications by author, year and data source to gain fresh insights. Search for data sources with high-impact factors and objective metrics, then clear out irrelevant documents to improve the analysis’ quality and findings.

This study aims to investigate the public deficit issue by contrasting conventional and Islamic views encompassing the paradigm, technical base, orientation and consequence detailed in nine discussions, which are rarely investigated in the research. There is a predisposition that contemporary Muslim scholars discuss the public deficit as well as the private sector perspective, which is used in the conventional conception, without riba as a primary feature.

The paper develops a comparative approach that derives two perspectives from the available literature using the qualitative method under the critical thinking method. It was drawn up in detail on how the paradigm and its related budgeting process contribute to public deficits, mainly in government institutions.

The paper reveals a prominent difference in public deficit in the Islamic view from a conventional perspective. From 9 points of comparison, the analysis covers 18 discussion that differentiates between private and public area criticism seems to overlap. The foundation giving a unique perspective in Islam toward public deficit is the concept of ownership that differs from capitalism, mainly the function of public spending is to distribute the wealth among people not for economic growth. The Islamic Government spent for public purposes based on cash-basis budgeting. The budgeting system in Islamic public spending is founded on treasure availability.

The paper uses a qualitative method that cannot empirically snapshot the actual or factual condition, in which subjectivity plays a plausible role. Furthermore, there is no actual sample (best practices) of the concept to be examined.

The research encompasses overlap between Islamic and conventional perspectives, including public and private issues regarding public deficits. The main beneficiary of the paper is a policymaker, including academicians or practitioners who are appropriate to use the concept in their circumstances.

The study is a pioneering study in public deficit comprehensively comparing conventional and Islamic perspectives and drawing up conceptual and technical aspects.