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The purpose of this paper is to investigate the effects of cultural values on accounting uniformity and consistency among Arabic nations.

A combination of a survey and analysis of published data on accounting information. Cluster analysis is used to classify the countries on the basis of accounting consistency and uniformity.

The study indicates that the Hofstede‐Gray hypothesis of accounting uniformity in Arab countries is supported by actual examination of accounting practice.

This is an initial study and the results need to be confirmed in future research. Nevertheless, the finding should be of interested to global investors, international accounting organizations (e.g. IFAC) and other academics who are researching accounting in the Middle East.

The study indicates that in Arabic nations with a Muslim majority, cultural factors affect accounting development generally and accounting uniformity particularly. The study also shows that accounting practice in Saudi Arabia is less strict in term of uniformity in comparison with other Arabic countries.

The paper is one of the few attempting to assess the effects of culture on accounting uniformity in the Middle East.

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study.

The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing countries by applying Gray's 1988 model and Hofstede 1980 cultural study.

Connecting seven variables introduced within a testable model lead the finding to classify the twelve countries within a range from statutory control to professionalism. The data set was collected from 1996 to 2000 through different sources. Twelve developing countries have been chosen from the Middle East and South East Asia in this study and cluster analysis is used for analysing and classifying the countries.

The results show while the Gray's hypothesis of statutory control is positively confirmed for Iran, and moderately for Bangladesh, Jordan, Oman, and Qatar, it is negatively rejected for Pakistan, Turkey, Malaysia, and Indonesia.

One limitation of this study is the improvised nature of the data set caused by the difficulty in collecting an extensive data set from developing countries.

The findings of the study provides a useful source of information about accounting authority in those developing countries in which improve the knowledge and literature about the accounting practice internationally.

The findings of the study are useful in harmonization process of the international accounting practices. Knowledge about important aspects of accounting setting of the countries is essential to realize the impediments of harmonization.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and Talaromyces variabilis, in conferring drought tolerance in tomato plants.

Preserved endophytic fungi from a Rhazya stricta desert plant were adopted to obtain the required fungal treatment; tomatoes received fungal treatments directly in plastic trays and subsequently in pots. Drought was applied using 15% of PEG-6000 at two stages: flowering and fruiting. The following parameters were measured: pollen sterility, growth characteristics, morphological analysis and biochemical analysis, including proline, gibberellic acid (GA3) and chlorophyll measurements; thus, the data were analyzed statistically using SPSS software.

All applied endophytes significantly promoted pollen viability and tomato yield under stressed and nonstressed conditions. Interestingly, these endophytes significantly enhanced the number of trichomes under drought stress and promoted tomato fruit quality. The colonized tomato plants accumulated a high proline level under drought stress but lower than un-inoculated stressed plants. Also, a significant rise in growth characteristics was observed by A. fumigatus and A. terreus under normal conditions. Moreover, both raised GA3 levels under drought-stressed and nonstressed conditions. Also these two endophytes enhanced chlorophyll and carotenoid contents under drought stress. Fruit characteristics were enhanced by nonstressed T. variabilis and stressed A. fumigatus.

The present endophytic fungi provide impressive benefits to their host in normal and drought-stressed conditions. Consequently, they represent valuable sources as sustainable and environmentally friendly alternatives to mitigate drought stress.

The study considers how entrepreneurship and its leaders need to adapt to address the sustainability challenge.

It adopts a grounded theory style approach and is based on a case study derived from non-participant observation and secondary data.

The research findings suggest that to address the sustainability challenge requires a new approach to entrepreneurship that is based on systems thinking and the principle of harmony. It suggests the need for less emphasis to be placed on “making as much money as possible” and that there should be broader focus on the development of community entrepreneurship and the creation of civic entrepreneurs.

The research introduces a new approach to entrepreneurship in order to address the sustainability challenge and this has implications for entrepreneurial leadership.

The concept, known as Harmonious Entrepreneurship, requires the integration of the four main approaches to entrepreneurship (economic, eco, humane and social), abandonment of the Friedman (1970) mantra that the responsibility of business is to make as much money as possible and a change in the mindset and competence requirement of the entrepreneurial leader.

The findings imply the need to change the way entrepreneurship is taught and entrepreneurial leaders are trained and developed. Also they suggest the need to focus on community entrepreneurship and the creation of Civic Entrepreneurs.

The article introduces a new, more holistic approach to entrepreneurship in order to address the sustainability challenge. It is based on a study of the vision and achievement of an Islamic entrepreneur and has implications for entrepreneurship, entrepreneurial leadership and entrepreneurship education and training. It will be of interest to entrepreneurship scholars, educationalists and those concerned with the promotion and development of entrepreneurship, as well as all agencies and individuals concerned with the future of the planet and its people. Recommendations are made for further research and verification.

Transformational leadership has caught the significant attention of many academic scholars in the leadership domain. In recent studies, emphasis has been given on green transformational leaders who empower their subordinates, which, in turn, leads to employees’ discretionary behavior toward environmental management of the organization, which has been denoted as organizational environmental citizenship behavior. Organizational citizenship behavior has been strongly advocated as a means to improve the environmental performance of organizations. A green transformational leader encourages his subordinates to undertake activities that are beneficial to the organization’s environmental management, such as thinking about the sustainable development of the organization, solving environmental problems and contributing to the firm’s environmental performance. This study aims to investigate the domain of environmental leadership by examining the mechanism and conditions under which green transformational leaders induce organizational environmental citizenship behavior.

Information technology (IT) firms across four major cities in India were considered for the survey to examine the proposed hypotheses. Online questionnaires were shared with 1,286 employees working across seven branches of IT companies. A total of 378 respondents completed the survey, but only 293 questionnaires were suitable for further analysis using structural equation modeling.

The findings of the study show that green transformational leadership promotes green empowerment and organizational citizenship behaviors toward the environment (OCBE) among the employees. It also reveals that environmental passion plays a key role in promoting eco-initiative and eco-helping behavior among the employees when they are empowered for green practices. Also, the influence of resource commitment fosters eco-civic engagement among the employees.

Results hold strong implications for human resource managers on how green transformational leadership approaches can help trigger organizational citizenship behavior among employees. Also, understanding the impact of green empowerment on employees’ involvement in extra-role behavior will help organizations to develop strategies to strengthen their sense of empowerment toward green practices.

This study attempts to investigate the impact of green transformational leadership on employees’ OCBE and the mechanisms through and conditions under which green transformational leadership may impact the indicators of OCBE. The study proposes a mechanism and social and psychological conditions that can potentially explain the linkages between green transformational leadership and OCBE: green empowerment, resource commitment and environmental passion.

The present study intends to study the role of green transformational leadership in promoting green employee behaviour via green employee creativity. The study will draw its foundation from resource-based view and social exchange theory, thereby providing theoretical underpinning to explore the relationship between leadership, creativity and green behaviour.

A survey questionnaire was prepared to collect data to examine the relationship among the variables. Responses of 82 human resource (HR) managers and 488 employees of Indian Information Technology/Information Technology Enabled Services (IT/ITES) firms were used for the study. A 2-1-1 multi-level structural equation modelling (ML-SEM) was performed using Mplus version 8.6 software.

The study reveals significant and positive association for first three hypotheses, i.e. the direct relationship between green transformational leadership, green employee creativity and green employee behaviour. However, the fourth hypothesis is partially supported. Green employee creativity partially mediates the direct relationship between green transformational leadership and green employee behaviour.

By examining how green transformational leadership influences green employee behaviour through the interaction of creativity, the research offers a novel contribution to the field of sustainable organizational practices, enhancing the understanding of leadership, creativity and environmental commitment. The present research addresses pressing societal issues, contributes to more environmentally responsible practices and enhances the understanding of leadership and creativity in today's socially conscious world. Such a holistic examination of these interconnected factors can lead to actionable strategies for organizations to navigate the challenges of environmental responsibility in a rapidly changing world.