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The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

The sample consists of 98 non-financial listed firms operating in Saudi Arabia from 2014 to 2019, representing the years before and after IFRS adoption. The authors apply basic and extended price models to examine the value relevance of select accounting figures.

The authors findings provide evidence that accounting information is, generally, value relevant to the Saudi Arabian capital market. However, mixed results exist for particular accounting variables. Both earnings and cash flows are value-relevant in the period before and after IFRS adoption; equity is only relevant in the post-adoption period. Furthermore, IFRS adoption also increases the explanatory power of earnings. An increase in the value relevance of earnings and equity hurts the value relevance of cash flows. The effects are moderated by leverage and dividend policy.

The authors contribute to the ongoing discussion of the economic effects of IFRS adoption in emerging markets. The empirical findings show that initial concerns about IFRS adoption, as reflected by the negative coefficient within the regression analysis, are mitigated once the usefulness of the individual accounting variables published in financial statements is investigated.

This paper aims to examine the impact of e-commerce on business strategy, especially on small and medium enterprises (SMEs) in Saudi Arabia. It also investigates the relationship between e-commerce and business strategy and how the e-commerce niche changes SMEs’ strategic management approach. Additionally, this paper identifies the factors that moderate this relationship.

To evaluate and examines the impact of e-commerce on business strategy, the study used a quantitative method by conducting a questionnaire survey in Saudi Arabian SMEs.

The analysis of collected data confirms that e-commerce adoption has an impact on SMEs strategies. Many participants asserted that the introduction of e-commerce in Saudi market has changed their businesses’ plans and strategies. The findings identify the major factors that moderate and predict the relationship between e-commerce and business strategy.

This study contributes to the literature by discussing and examining the impact of e-commerce adoption on SMEs strategies in the context of Saudi Arabian SMEs. It provides a comprehensive understanding of the relationship between e-commerce and business strategies. The findings of this study can benefit SMEs’ owners, managers and employees to understand and acknowledge the impact of e-commerce on their plans and strategies. It also can assist policymakers and governments to develop suitable policies and initiatives.

One of the main theories regarding the relationship between government expenditure and gross domestic product (GDP) is Wagner’s law. This law was developed in the late-19th century by Adolph Wagner (1835–1917), a prominent German economist, and depicts that an increase in government expenditure is a feature often associated with progressive states. This paper aims to examine the validity of Wagner’s law in Egypt for 1960–2018. The relationship between real government expenditure and real GDP is tested using three versions of Wagner’s law.

To test the validity of Wagner in Egypt, law time-series analysis is used. The methodology used in this paper is: unit-root tests for stationarity, Johansen cointegration approach, error-correction model and Granger causality.

The results provide strong evidence of long-term relationship between GDP and government expenditure. Moreover, the causal relationship is found to be bi-directional. Hence, this study provides support for Wagner’s law in the examined context.

It should be noted, however, that there are some limitations to this study. For instance, in this paper, the government’s size was measured through government consumption expenditure rather than government expenditure due to data availability, which does not fully capture the government size. Moreover, the data available was limited and does not fully cover the earliest stages of industrialization and urbanization for Egypt. Furthermore, although time-series analysis provides a more contextualized results and conclusions, the obtained conclusions suffer from their limited generalizability.

This paper aims to specifically make a contribution to the empirical literature for Wagner’s law, by testing the Egyptian data using time-series econometric techniques for the longest time period examined so far, which is 1960–2018.

This paper aims to analyze the Egyptian revolution as an anti-systemic movement. It illustrates how Egypt’s position in the world-economy has affected its political economy orientation and led to the marginalization of critical masses, who launched the revolution.

The paper follows Wallerstein’s world-system analysis focusing on the anti-systemic movement concept. The paper analyzes the Egyptian case based on Annales school’s longue durée concept, which is a perspective to study developments of social relations historically.

The Egyptian revolution was not only against the autocratic regime but also against the power structure resulting from the neoliberal economic policies, introduced as a response to the capitalism crisis. It represented the voice of the forgotten. The revolution was one of the anti-systemic movements resisting the manifestations of the capitalist world-economy.

This paper aims at proving that the Egyptian revolution was an anti-systemic movement; which will continue to spread as a rejection to the world-system and to aspire a more democratic and egalitarian world. The current COVID-19 pandemic is exacerbating the crisis of the world-system.

This qualitative research set out to understand what teachers’ assessments were of the context of teaching as it relates to the curriculum, and what they consider appropriate for an optimal teaching and learning experience in a university English language teaching (ELT) context.

Qualitative data were deemed required to understand the effects and understanding teachers had of the ELT curriculum as it played out in their teaching context. Focus group interviews and observations were the main method for data generation.

The context has a bearing on the ongoing development of teachers’ intercultural sensitivity (IS) frames and how they address IS over time in their context of teaching as it pertains to curriculum.

This is an original research paper which gives insight to knowledge about the relationship between ELT, curriculum and culture.

This study mainly focuses on the potentiality of the e-commerce industry's opportunities and limitations in the Kingdom of Saudi Arabia (KSA) specifically toward non-oil revenue sectors.

E-commerce contribution to the retail market industry becomes more global and more flexible with the rapid growth of the Internet and information technology revolution. A new way of conducting business is rendered by e-commerce, which helps to make a profit electronically.

The main contributions of e-commerce are management of company operations, easy and cheaper ways of extending their markets and coordinating with the value chain across different borders. In addition, the Internet and e-commerce are responsible for removing language barriers, cultural diversification and extending the market to the national boundaries. The countries would have many innovative and dynamic aspects by the beginning of the global market that increases national revenue, market, employment opportunity, capital and access to technology and information.

At present, KSA's national revenue mostly depends on oil and its related commodities, while other trades compete with the global market and increase national income. So, it is essential to increase other Saudi products to reach a global business level through e-commerce. Moreover, the study suggests accessing new markets and participating in global production to improve e-commerce structure without affecting current employment patterns, industry structure, productivity and Saudi culture.

The purpose of this study is to critically review the book Islamic Law and International Law by Emilila Powell.

The book review is undertaken from a comparative legal and political science perspective, including arguments and insights from international relations, international law, Islamic law, Islamic culture, religious studies, legal history and European as well as international political history.

While the empirical part of Powell’s work (chapters 5, 6 and 7) shows a methodologically veryc well done approach and at the same time highly interesting insights, both foundation and context show several critical points, in particular, a lack of differentiation with respect to the Western politico-legal tradition, its concepts and the resulting implications.

The book represents an excellent starting point that should inspire new, more intensive as well as exhaustive research on this topic.

The book generates valuable insights for practitioners such as judges at international courts dealing with issues involving so-called Islamic law states, as well as politicians or public service officials in the context of international law and international politics.

As the paper is a comprehensive review of the book based upon comparatively based insights from international relations, international law, Islamic law, Islamic culture, religious studies, legal history and European as well as international political history, the arguments of Powell are analyzed and commented upon in a comprehensive, well-founded and fair way. This should give potential readers a good understanding of Powell’s arguments, inspire a critical lecture of the book and contribute to the important discourse on the connex between international law and Islamic law.

This paper aims to examine employee perceptions of the labor market in the employee turnover intention model and explores how different situations outside work (labor market conditions) play a role in employee-organizational membership. In addition, it also examines the mediating role of commitment in the relationship between stress and the turnover model.

Data were collected from 628 private school teachers working in the economically depressed state of J&K (India), which were randomly selected. Confirmatory factor analysis was used for validation of a scale. Structural equation modeling and PROCESS by Hayes was used to test the hypothesized relationships between the study variables.

The antecedents of occupational stressors contribute negatively toward employees’ psychological state resulting in undesirable employee-organizational relationships such as high turnover intentions and low organizational commitment. Nevertheless, lack of external job opportunities compels employees to maintain organizational membership, even though against the stressful working environment.

This study while acknowledging the inherent limitations, questionnaires are susceptible to and single sectional nature of the study poses limitations.

The practical implication explains that the employee and organization relationship is governed more by external economic conditions than by the psychological feelings of the employees toward the organization (organizational commitment). As also, the moral system of employees, as well as their feelings toward the noble profession makes them feel morally exalted and this binds them to the membership of the organization.

This study mainly focuses on, to understand if and how the conditions of the labor market relate to the employees’ attitudes. This would enable us to gain more insights to the systematic relations of employees’ attitudinal variables such as occupational stress, organizational commitment and employee turnover intentions.

This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study.

A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents.

A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model.

The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized.

The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices.

A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.