Search results

Purpose of paper: A growing number of studies of the issues of budget process and budget participation have recently emerged in management accounting literature. This paper extends this literature by explaining budget process and budget participation. This research explores the budget process in JPUs, studies the level of budget participation in these universities, and highlights the views and perceptions of budget preparers about the government budget format.

Design/methodology/approach: Nineteen interviews were conducted in 11 universities in Jordan and in the Ministry of Higher Education during 2008.

Findings: The data suggest that the budget usage varies between JPUs, and budget participation in some universities is not consistent where management is centralized. Although respondents understand the importance of budget usage, most of them are dissatisfied with the ministry budget format.

Research implications: The influence of budget participation on the university's overall performance and on performance of head of department may consider one of the important topics to be researched in the future. While, studying the impact of the ministry budget format on the university performance, the reverse impact and relation might be of vital interest to verify the government's expectation about the universities’ compliance and to highlight the importance of implementing a unique standard for all Jordanian universities.

Originality/value of paper: This study contributes to the literature as prior studies have researched budget process and participation in commercial companies in developed countries; this study combines the budget process, participation level while researching the governmental budget format in HEIs in a developing country.

This study aimed to determine the impact of Business Intelligence (BI) applications on accounting department contributions to the development and quality assurance of university accounting education in Jordan. A questionnaire was given to accounting faculty members in 25 universities, and the results showed that BI applications had a significant effect on the development and quality assurance of university accounting education. Private universities had a greater impact than public universities. Recommendations of this study include improving awareness of BI applications, focusing on decision support systems in private universities and risk analysis in public universities, and promoting cooperation between public and private universities to achieve excellence in an increasingly competitive global environment.

Purpose: The prominence of entrepreneurial marketing (EM) as the practice of exploiting market opportunities is becoming increasingly important to Small and Medium-sized Enterprises (SMEs). It has been stated that SMEs lack resources such as finance, knowledge, experience, and information, compared with larger firms that integrate marketing with innovativeness, which is critical to enhancing entrepreneurship. Therefore, this chapter aims at establishing the theoretical foundation that links entrepreneurial orientation with marketing practices in Jordanian SMEs. More specifically, this chapter provides deep recognition of the current status of EM opportunities and challenges in Jordanian SMEs.

Design/methodology/approach: As SMEs are one of the important components in the private sector in Jordan and contribute to the creation of almost half of the GDP. Accordingly, this chapter adopts a critical review of the relevant literature, governmental reports, business studies, and published surveys in EM among Jordanian SMEs. Moreover, this chapter will present a thorough analysis of the published statistics and insights about EM orientations from different sectors of Jordanian SMEs. Based on the reviewed and analyzed secondary data, EM initiatives, opportunities, and challenges can be extracted and highlighted to achieve the purpose of this chapter.

Findings: The expected outcomes of the chapter are to build the theoretical foundation and promote a deep understanding that bridges the knowledge gap about the status of EM in Jordanian SMEs supported by literature and published report evidence. Another outcome of this chapter is highlighting the important entrepreneurial issues and identifying areas for further research in the Middle East generally and Jordan particularly.

Practical implications: The chapter provides relevant knowledge, literature-based evidence, and lessons learned to empower entrepreneurs in SMEs. This chapter also enhances the best practices of EM for entrepreneurs, marketers, and policymakers. Moreover, this chapter proposes how to overcome potential challenges and threats that may be encountered by practitioners, especially in different cultural contexts such as the Middle East and North African (MENA) region.

Originality/value: The chapter proposed a conceptual foundation about EM in SMEs aimed at different cultural contexts like Jordan. Moreover, the chapter provides a critical review of published research that explains entrepreneurs aspirations for growth, expansion, and innovation, which is critical for the growth and sustainability of SMEs. Finally, the chapter concludes by providing policy implications and practical recommendations that can encourage policymakers in formulating and implementing the relevant interventions and strategic trends for enhancing entrepreneurship in Jordan.

This study aims to identify the features and characteristics of feminist elites as well as their circulation rate in official political positions. The study questions include the role of a profession, educational level, and class of origin in the recruitment of feminist elites. It stems from the hypothesis that a direct correlation exists between the mechanism of recruiting feminist elites and their characteristics, according to the criterion of class differentiation based on social status and financial wealth. The study used a complex combination of scientific methodologies, including the elite approach, which is especially important as a result of its ability to convert arguments into measurable variables, and a comparative approach was used to compare the features and characteristics of feminist elites in two reigns. From the study, it was observed that feminist elites are characterized by caste and wealth, higher educational degree, and in addition obtaining degrees from Western universities, prevailed. This result demonstrates the higher value of Western universities. The study also found that the circulation rate of political feminist elites dramatically increased in the reign of King Abdullah compared with the appointed feminist elites in the reign of King Hussein.

The focus of this paper is to compare access to higher education by Syrian refugees in Jordan and Germany. Background of the Syrian refugee crisis and its scope are provided before delving into a description of the university-age population among Syrian refugees in both countries. The nature of access to higher education in both countries is first examined before conducting a comparative analysis of the two. Implications and recommendations for policy and practice are provided.