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This chapter examines several viable monetary regimes including the introduction of a Palestinian currency operating under a managed float, a Palestinian currency operating under a currency board, a monetary union with Jordan, the status quo that permits the Jordanian dinar, Israeli shekel, and U.S. dollar as legal tender, and finally, dollarization coupled with the introduction of Palestinian coins. Each of these options is compared on the basis of whether or not it enhances macroeconomic stability, provides the benefits of seignorage, deters inflation, stimulates investment, and encourages fiscal and monetary discipline.

This study aims to examine the housing cooperative practices employed in the Palestinian territories in the second half of the twentieth century and across diverse socio-political circumstances. This approach has been implemented to fulfil the housing needs of Palestinian society. Tracing this movement reveals an intensification of the housing cooperative approach between the years 1958 and 2008. However, in the years since, this practice has declined considerably.

This study discusses and analyses the housing cooperative practices adopted by the Palestinian community after 1956. It explores the stages, principles and concerns that characterise this practice, whether it is an approach that continues to meet a share of the demand for housing people in Palestine and how this practice can continue and receive wider support and recognition. The results of this study could aid in providing a diagnostic database, which in turn might provide a needed boost to the housing cooperative movement in the Palestinian territories.

The economy of the Palestinian Territories (PT) is small, poorly developed, and highly dependent on Israel; at the same time, the land is limited, Israel controls 80‐85 per cent of the Palestinian water, and there is large‐scale unemployment. Faced with this situation, small and micro‐enterprises have come to play a critical role in the economy of the PT. Donors, the Palestinian Authority (PA), and UNRWA have recognised that many of the managers suffer from managerial weaknesses, and training is one of the long‐term keys to promote the development of small and micro‐enterprises and alleviate the problem of persistent unemployment in the PT. To support the peace agreement, the International Community promised to support the Palestinian economy. Part of this aid has been spent for small and micro‐enterprise development, and for establishing managerial training programmes. These programmes aim to encourage economic development of the PT, through supporting small business education and entrepreneurship training. These programmes suffered from various problems, such as lack of professional trainers, the majority of the managers did not attend the training programme courses, some of these programmesmissed funding. Therefore, some training programmes were closed during the last two years. On the other hand, the managers of small businesses still suffer from various managerial problems. However, this article presents a description of the current situation in PT. Especially, the economic and managerial situation, particularly for the SMEs and TPs in the PT.

This paper seeks to concern itself with the determination of the effect that external factors have on the design and implementation of management accounting systems in a developing economy which has in the last decade experienced fluctuating levels of environmental uncertainty.

This is explained through the use of a case study involving interviews and archival data in a company over a ten‐year period, a period involving considerable environmental change. It explores, how the organisation responded to the changes experienced over that time and the extent to which this impacted management accounting.

The study finds that the management accounting and control systems used are more mechanistic in times of environmental and political stability, but become more organic in periods of greater uncertainty.

The challenge of relying for this research on respondents' recall of events occurring some years previously is acknowledged and steps taken to minimise this are identified. The results of any case study research are not widely generalisable beyond the context in which it is studied.

This study offers insights into management accounting and control systems as they are implemented in an underdeveloped country where uncertainty stems from political fluctuations.

This research sees environmental uncertainty stemming from changes in the political structure and this precipitates changes in markets and their structures. Companies operating in those markets are influenced by and need to react to such changes.

The aim of this study is to examine the factors that lead to success or failure of a small business in the West Bank of Palestine.

This study methodology is a survey research, testing the Lussier model of business success and failure with a sample of 246 small businesses (90 failed and 156 successful) to better understand the reasons of their success or failure using logistic regression statistical analysis.

The model is significant (p = 0.000); it will predict a group of businesses as successful or failed more accurately than random guessing 99 per cent of the time. The model will also predict a specific small firm as successful or failed 94 per cent of the time vs. 50 per cent for random guessing. The r-square is very high (r = 0.70), indicating that the model variables are, in fact, significant predictors of success or failure. Results indicate that having adequate capital, keeping good records with financial controls, making plans and getting professional advice on how to manage the firm are the most important factors for the viability and success of small businesses.

With the high rate of small business failure globally, results of this study provide a list of variables that contribute to the success of small firms. Firms that focus on these important factors will increase their odds of success. Thus, avoiding failure, firms better utilize resources that contribute to economic growth.

This is the first study that looks at success and failure of small businesses in Palestine. There is no one single accepted theory that may be applied to small businesses. This paper aims to further contribute to the global validity of Lussier success and failure model moving toward a theory to better understand why some businesses succeed and others fail.

This article aims to analyse the Israeli negotiation strategy in reference to the theoretical frameworks of reconciliation and settlement. It focuses on the Israeli‐Palestinian negotiation experience over the past three years, or since Netanyahu was elected Prime Minister of the Israeli Government in 2009.

Theoretical literature provides two hypothetical frameworks for resolution of conflicts: a political settlement; and reconciliation between parties to the conflict. This article argues that Israel's vision of conflict resolution effectively attempts to integrate both hypothetical frameworks by proposing a political settlement for Palestinians in return for obtaining reconciliation from them. To analyse this strategy, this article explores the Israeli political discourse over the past three years, as well as Israel's vision of the conflict resolution as is manifest in this discourse.

The article argument is based on the indication that willingness of a party to reach a settlement is met with reconciliation from the other party to the conflict. A party's insistence on offering a settlement and attaining reconciliation is associated with power relations between both parties. To maintain its powerful position, the stronger party usually demands reconciliation from the weaker party, at the same time presenting a settlement that implies a political, not moral, recognition of the weaker party with a view to dispossess it from its moral logic in the conflict.

An assessment of the Israeli political discourse over the past three years indicates that Israel is implementing a compound negotiation strategy to resolve the conflict. The strategy entails settlement and reconciliation components. Israel wishes to deal with Palestinians through a political settlement. On the other hand, Israel wants the Palestinians to deal with it through the reconciliation process.

Corporate social responsibility (CSR) is an important corporate activity that affirms the importance of giving back to the community. This research aims to examine the CSR practices of Palestinian Islamic banks and their contribution to socio-economic development. There is an ongoing debate regarding Islamic financial institutions’ profit motive versus their motivation to achieve human welfare. The Palestinian Islamic banks are not disconnected from this debate, and this paper aims to discuss this issue.

For the purpose of assessing the CSR practices of Palestinian Islamic banks, a secondary analysis of the banks’ annual reports was carried out. In addition, 11 structured interviews were conducted with Islamic banks’ practitioners at the decision-making level and with some of the banks’ Sharīʿah board members to gather their views on CSR. These have been analyzed in light of the actual CSR practices disclosed in each bank’s annual reports.

The main research findings suggest that the CSR practice is highly valued by the Palestinian Islamic banks, but it is small and has marginal effects on the community’s socio-economic development. Another important observation from report analysis is that Islamic banks have great potential for expansion, given that the demand for Islamic financial transactions is double of what Islamic banks currently offer. If Islamic banks live up to that opportunity, they could deliver more in CSR practices, which is their ultimate goal according to the majority of the interviewees.

Existing literature has presented findings on the CSR of Palestinian corporations in general, but there is no available literature on the CSR practices of Palestinian Islamic banks. This research attempts to fill in the gap by presenting preliminary findings on Palestinian Islamic banks’ CSR practices.

Appraisal is recognised as a crucial step towards the development of human resources and their performance. This article proposes an integrated, innovative model for managing the performance appraisal process of full‐time faculty members at the Palestinian public universities in the West Bank. The integrated model SOFIA is a result of an empirical study of the impact of performance appraisal process on faculty members in five major universities. In constructing this model, several issues including setting a clear institution’s strategy, participation in goal setting, coaching, two‐way communication between faculty members and their superiors, feedback, developing and rewarding faculty members have been emphasised. Also, it is recommended that external factors that may influence faculty members’ performance, appraisers’ training and top management support and ownership of the process must be seriously considered. The obstacles to the application of the proposed performance model and possible solutions have been explored. In light of the above, relevant conclusions have been reached.

The purpose of this paper is to assess the level of total quality management (TQM) implementation in Palestinian governmental and non-governmental hospitals using the Malcolm Baldrige National Quality Award (MBNQA) framework.

The study is based on collecting data using a survey questionnaire that was designed according to the MBNQA criteria. In total, 363 questionnaires from governmental and non-governmental hospitals operating in Gaza Strip were analyzed to assess the level of TQM implementation level in all hospitals (governmental and non-governmental).

The main results of this study indicate that Palestinian hospitals operating in Gaza Strip perform at a relatively acceptable level. Comparing results shows that the performance of non-governmental hospitals is better with higher degree of TQM implementation than the governmental hospitals. Detailed analysis identifies improvement opportunities-related specific aspects of the human resources focus and the performance results.

Although this study has collected data from one Palestinian Territory, the Gaza Strip, it still identifies the critical factors and practices for TQM implementation within the Palestinian healthcare organizations to improve performance.

This paper suggests that business excellence models such as the MBNQA criteria can be used to assess the level of implementation of quality practices and identify the strengths and weaknesses to improve the quality of service delivery, processes, and performance of hospitals.

Despite the widespread use of TQM in the developed countries, little attention has been placed to implement and assess the quality initiatives by organizations in the developing countries and even fewer in low-income Arab countries (Aamer et al., 2017; Øvretveit and Al Serouri, 2006). In addition, a very few number of studies in reference to the assessment of TQM implementation in the Palestinian context, in general, and in healthcare organizations, in particular, highlight the need for this study. To move the field in that direction, the goal of this research was to assess the level of TQM implementation in the healthcare organizations (mainly hospitals) in Gaza Strip (one of the least fortunate areas of the Palestinian-occupied territories) where no prior similar research studies could be found. Therefore, this study contributes to filling this gap in the literature by providing empirical assessment of TQM level of implementation in Gaza Strip hospitals.