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The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed countries. However, little research has focused on this issue in developing countries, specifically Arab countries. Thus, this study aims to fill this gap by investigating the impact of the combined effect of the culture/accounting dimensions on the interpretation of the probability expressions used in the international accounting standards/international financial reporting standards (IFRSs) in two North African/Arab countries: Tunisia and Egypt.

In the first place, this study determines Hofstede’s cultural index scores for Tunisia, ignored in his original model and updates those related to Egypt, which provides a more relevant understanding of the cultural effect. Then, the study relies on the Hofstede/Gray cultural accounting model to examine the extent to which the accounting values of conservatism and secrecy may affect the recognition of the increase and the decrease of income and the disclosure of this information in the financial statements by postgraduate accounting student in both countries.

The results provide evidence of the generalizability of Gray’s conservatism hypothesis in the North African/Arab countries (i.e. Tunisia and Egypt), at least in the context of income recognition. Moreover, the findings demonstrate that culture, through its influence on the accounting value of secrecy, affects the interpretation of probability expressions used in the IFRSs to establish disclosures.

This study calls for more attention from the standard setters to provide further guidance related to the consistent and accurate numerical value that needs to be assigned to the probability expressions to reduce the ambiguity related to their interpretation. The international accounting standards board (IASB) should pay greater attention to the use of vague probability expressions in developing the IFRSs to promote the true comparability of financial reporting worldwide. Like with any research, this study implies certain limitations specifically related to the sample selection, a sample size, which may affect the generalizability of the results. Thus, future research may rely on a larger sample combining and cover other cultural areas.

The results of this study may give insights into the practical issues faced by the accounting practitioners and which are related to the interpretation and the application of the IFRS including probability expressions. This may trigger their attention toward this issue to reduce the occurrence of these expressions in the revised and newly released standards to guarantee homogeneous financial reporting practices across countries and enhance the IASB’s objective of international accounting harmonization.

This study might be the first one that investigates the issue of the IFRS interpretation in two North African and Arab countries: Tunisia and Egypt. It also provides an original investigation of the cultural effect on accounting judgments based on the actualized Hofstede’s cultural indexes, especially for Tunisia which is ignored in the original country classification.

This study describes the state of the Internet in Arab countries. It reports certain Internet characteristics and e‐commerce issues in the region and brings some of the critical challenges facing the diffusion of the Internet and its applications in Arab countries to the attention of policy makers in these nations. Overall, the review reveals that most Arab countries still have a long way to cover before being able to fully realize the benefits of the Internet.

The purpose of this paper is twofold. The first and the most important is to examine the efficiency of Islamic banks relative to conventional banks operating in North African Arab countries, in terms of cost and revenue efficiency. The second objective is to assess more evidence regarding the banking system efficiency trend and dynamics in each single country, and to compare such trends among countries included in the study.

The non‐parametric data envelopment analysis (DEA) was used to estimate cost and revenue efficiency scores assuming variable returns to scale (VRS). The sample consists of nine Islamic banks and 11 conventional banks.

The results indicated that Islamic banks achieved higher average revenue efficiency scores over conventional banks in this region, while the growth rate of revenue efficiency score of Islamic bank was less than conventional banks. In terms of cost efficiency, the results varied from country to another. The results also showed that both groups of banks were close to each other, with an advantage to conventional banks, which suffer less cost efficiency loss over time compared to Islamic banks.

The very limited data sources (banks' web sites) was was the main limitation faced during preparing for this research. Another limitation was the non‐regularity of annual reports.

Islamic banks are highly challenged in finding investment opportunities/avenues that comply with Islamic regulations, unlike conventional banks that can invest in fixed income securities. There is a serious need for some countries to deregulate their banking systems more, in order to enhance the compatibility and the efficiency of their banking, such as the case of Sudan.

Given the previously mentioned difficulties, decent data set were collected. The value of this paper is the use of nonparametric DEA to analyse cost and revenue efficiences in the countries of this region.

The purpose of this paper is to study factors that affect adults' acceptance of instant messaging (IM) for social and entertainment purposes in an Arab country

An expanded version of the Technology Acceptance Model (TAM) was used to test the impact of four factors (subjective norms, perceived ease of use, perceived usefulness, and perceived enjoyment) and a new construct, curiosity about other people, on the level of IM usage by 191 adults in Kuwait. Survey questions from prior studies were adopted and customized, and the model analyzing using Structural Equation Model with LISREL.

IM usage is a different type of technology usage than work‐related forms of ICT since it is employed for social and recreational usage. Unlike prior studies that employed TAM in a work‐related setting, perceived usefulness was not a significant antecedent of usage; however, perceived enjoyment, social norms, curiosity about other people, and perceived ease of use were all important antecedents of IM usage.

This study focused on IM usage outside the workplace for social purposes and was restricted to adults within one country (Kuwait). Additional studies across Arab countries are encouraged as well as comparatives studies about IM usage for different contexts (work‐related use of IM from home and IM usage in the workplace).

This study is useful for researchers willing to highlight the factors that motivate users' ICT adoption outside the workplace and for social purposes. It also has implications for managers and software vendors seeking to enhance the adoption of communication‐oriented forms of ICT in the Arab world

The study highlights motives of ICT usage among Arab adults, which has not been widely studied. It also describes Arab culture and shows how certain aspects of culture affect ICT usage.

The purpose of this paper is to explore, and eventually unlocking, the “black box” problem by addressing the potential mediating role of human capital and organizational commitment in the relationship between high performance work systems (HPWS) and perceived firm performance in the Tunisian financial industry.

Based on the strategic human resource management (SHRM) theory, the authors developed a model that links HPWS to perceived organizational performance through human capital and employee organizational commitment. Data collected from 351 respondents was considered. Multiple regression analysis was then used to assess the research hypotheses.

Data collected from 351 respondents suggest that HPWS positively affect perceived firm performance through first, enhancing the firms’ human capital; and second, developing positive organizational commitment attitude among employees. In addition, a direct relationship between HPWS and firm performance was found.

The research focussed on the perceived performance of the organization rather than financial measures. Also, because data were collected from a sample of Tunisian financial companies, results of this study are not generalizable.

More than two decades after the earliest contributions, the SHRM scholars believe that the “black box” problem is still accurate and, therefore, needs to be addressed in an effective way. At a general and broad level, the authors believe this study contributes to the SHRM literature by successfully addressing two critical “black box” elements, i.e. human capital and organizational commitment. Also, since there is a lack in such research in Tunisia, an icon country of the Arab spring, this paper provides theoretical basis for future research and managerial implications for Tunisian business leaders and HR managers. Finally, this research is extending the current empirical SHRM literature by addressing the critical role of HRM in the largely understudied field of financial services industry.

The purpose of this paper is to examine the links between work stressors, perceived stress, emotional exhaustion, and workplace aggression, using the traits of negative affectivity and external locus of control as individual moderators.

Data were collected using a survey questionnaire among 477 blue-collar workers from a Tunisian manufacturing company.

Results indicate that perceived stress mediates a positive relationship between work stressors (quantitative workload, role ambiguity, and interpersonal conflicts) and emotional exhaustion. Moreover, the relationship between quantitative workload and interpersonal conflicts and perceived stress is stronger among individuals with high levels of negative affectivity. Similarly, the relationship between quantitative workload and perceived stress is stronger at high levels of external locus of control. Finally, emotional exhaustion mediates a positive relationship between perceived stress and interpersonal and organizational aggression.

The findings suggest that Tunisian organizations may reduce perceived stress and aggressive behavior among blue-collar workers through reducing quantitative workload, role ambiguity, and interpersonal conflicts. Moreover, specific training programs, job redesign, and formal mentorship that provide employees with improved social skills can also be recommended as soon as early signs of frustration or intentions to misbehave appear. Finally, leadership development practices may help supervisors better manage workplace stressors and reduce the occurrence of workplace aggression.

The current study is an initial attempt to look at an integrated model of stress and aggression among blue-collar workers in Tunisia. While some of the findings are consistent with the literature, others might reflect the unique aspects of the Tunisian culture.

Taking a career capital approach, this paper addresses the issue of “pipeline block” frequently experienced by women seeking career advancement. Focusing on the Arab Middle East (AME) region, the authors take a contextually relevant multi-level approach to examine these issues.

The study uses a qualitative, interview-based approach, drawing on data obtained from women leaders from the AME region. Drawing on Bourdieu's capital-field-habitus framework, we explore how women in the AME developed career capital in particular organisational fields.

The findings show the importance of human and social capital, as well as the influence of habitus for women's career advancement in specific fields. The study also highlights the unique contribution of cultural capital in helping women to navigate organisational fields where it is necessary to both challenge, and conform to, traditional norms.

Limitations of the study include assumptions of homogeneity across countries of the AME, whereas differences are known to exist. Future research should consider these contextual differences, and also include a study of women who were not successful in gaining career advancement.

The study’s multi-level approach highlights practical implications for women, organisations and society. For organisations, the authors propose some context-relevant coaching strategies that can help women to attain leadership positions.

The study’s multi-level approach highlights practical implications for women, organisations,and society. Focusing on organisations, the authors propose some context-relevant coaching strategies that can help women to attain advancement in their careers.

The study demonstrates originality in the findings by showing how women overcome the pipeline block in relation to their career advancement. The use of the Bourdieusian framework, an in-depth qualitative approach, and the AME context also add to the study's originality.

This paper aims to investigate the impact of perceived risk, ethical judgement, value consciousness, susceptibility to social influence and neutralisation on counterfeit clothes and accessories purchase intention in Egypt.

A single cross-sectional survey was conducted. Questionnaires were used to collect data from 361 counterfeit buyers in Egypt. To test the hypotheses, partial least squares-structural equation model was applied.

The results indicate that neutralisation, perceived risk and susceptibility to social influence significantly impact attitudes towards counterfeiting and purchase intentions, whereas value consciousness impacts counterfeit purchase intention. In addition, attitudes mediate the effects of perceived risk, susceptibility to social influence and neutralisation on purchase intention.

Brand producers/retailers and the government need to adhere to a number of practices to curb counterfeit demand, mainly by tackling the neutralisation’s impacts, demonstrating various risks of counterfeiting and developing a collective attitude against counterfeiting.

This study contributes to the ethical decision-making literature by empirically testing and quantifying the impact of neutralisation on shaping counterfeit buyers’ attitudes and purchase intention.

The current research presents findings from an innovative online Teachers Professional Development (TPD) program entitled – The Israeli Society is Meeting Online. This study aims to examine to what extent does online contact promote meaningful acquaintance among teachers from different cultures in Israeli society, and how did the online TPD program influence the way teachers perceive their roles in the Israeli education system.

This study implemented a qualitative phenomenological approach to learn about the teachers’ experiences (through the TPD program.

The findings indicate that teachers who live and study in a diverse and divided society can improve intergroup relations using online contact with teachers from other groups. This contact may lead to a significant acquaintance, which, in turn, prepares teachers as agents of change in the field of multicultural education.

Israeli society is diverse and divided and these divisions are reflected in the educational system, which is characterized by high degrees of prejudice, stereotyping and racism between groups. The findings highlight the educative potential of online contact in a diverse society and the importance of improving intergroup relations between teachers from different cultures prior to their attempts to promote multicultural education.