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Article
Publication date: 6 December 2023

Hasan Al Wael, Wael Abdallah, Hasan Ghura and Amina Buallay

This study aims to investigate the organizational and individual factors that influence the adoption of artificial intelligence (AI) in Kuwait's public accounting sector.

Abstract

Purpose

This study aims to investigate the organizational and individual factors that influence the adoption of artificial intelligence (AI) in Kuwait's public accounting sector.

Design/methodology/approach

The methodology of this study is a cross-sectional survey of 393 experienced accounting professionals, using partial least square structural equation modeling to analyze the data.

Findings

The findings show that organizational culture, regulatory support, perceived usefulness and ease of use have a direct positive effect on AI adoption, while perceived usefulness and ease of use also have an indirect positive effect through accounting profit and behavioral intention. However, the availability of resources, effective communication channels and competition pressure have an insignificant impact on AI adoption.

Originality/value

This study pioneers a structural framework to elucidate the perceived enhancement of accounting quality through AI system integration. Further, this research adds to the literature on AI adoption in accounting. This study also offers empirical evidence regarding how organizations in Kuwait's public accounting sector view AI systems in accounting.

Details

Competitiveness Review: An International Business Journal , vol. 34 no. 1
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 27 January 2021

Mina Sami and Wael Abdallah

The paper uses firm level data for the top listed firms in New York exchange stock over the period 2000–2017. The analysis is mainly based on 237 firms that already experienced…

Abstract

Purpose

The paper uses firm level data for the top listed firms in New York exchange stock over the period 2000–2017. The analysis is mainly based on 237 firms that already experienced losses at the end of the fiscal year. The study aims to use the properties of the dynamic panel data, specifically the methodology proposed by Arenllo and Bond (1991), to fulfill the objectives of the paper.

Design/methodology/approach

This paper focuses on the dividend policy management of the firms when they experience a loss at the end of the fiscal year. The objective is to examine how such a policy management affects the sustainability of the firm (measured by the future sales and total factor productivity[TFP]) and the wealth of its shareholders (measured by the Stock Returns).

Findings

The results show that the distressed firms that distribute dividends at the end of the loss period are able to maintain sustainability and to reach more favorable wealth situation of their shareholders relative to the firms who abstain to pay; the dividend policy during periods of loss is still able to send positive signals about the firm in the market; and the dividend policy can be considered as a predictive indicator for a sustainable firm whose shareholders can also predict their capital gains.

Originality/value

Agreed upon the literature that the firms during the period of crisis are likely to change their dividend policy, this study offers robust evidence that the dividend policy of distressed firms affects their sustainability (measured by sales and TFP) and the wealth status of their shareholders (measured by the Stock Returns).

Details

Journal of Modelling in Management, vol. 16 no. 3
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 25 April 2022

Mina Sami and Wael Abdallah

This study aims to dissect firm knowledge into two main types: internal firm knowledge (knowledge workers) and external firm knowledge (relational knowledge with other firms)…

Abstract

Purpose

This study aims to dissect firm knowledge into two main types: internal firm knowledge (knowledge workers) and external firm knowledge (relational knowledge with other firms). This study aims to investigate how each type affects the productivity of the firms. This study also examines how this effect differs among Egyptian firms in the agriculture, manufacturing and service sectors.

Design/methodology/approach

The authors use firm-level data in Egypt on the sectoral level. The properties of instrumental variables regression using two-stage least-squares estimation are adopted to overcome endogeneity and omitted variable bias in the empirical estimations.

Findings

The study’s findings reveal that the effects of internal and external knowledge on the firm productivity are sector-specific; knowledge-workers and relational knowledge are two times more effective for agriculture than manufacturing and service firms; external knowledge plays a vital role in increasing productivity relative to internal knowledge for the manufacturing sector; finally, internal and external knowledge has the same effect on the service firms.

Originality/value

This research adds to the body knowledge-based theory of the firm by examining the effects of internal and external knowledge on the firms’ productivity. In particular, the paper differentiates this effect across three sectors: agriculture, manufacturing and services. This paper also suggests a novel empirical methodology to address endogeneity and omitted variable bias in this literature of firm knowledge and productivity.

Details

Global Knowledge, Memory and Communication, vol. 72 no. 8/9
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 30 September 2020

Mina Sami and Wael Abdallah

This paper examines the impact of cryptocurrency market on the stock market performance in Middle East and North Africa (MENA) region. A comparative analysis is extended to…

1686

Abstract

Purpose

This paper examines the impact of cryptocurrency market on the stock market performance in Middle East and North Africa (MENA) region. A comparative analysis is extended to distinguish this impact between Gulf countries and other economies in the region.

Design/methodology/approach

The analysis uses the information of cryptocurrencies and the stock market indices of the Gulf countries for the period 2014–2018 on a daily basis. Two strategies have been implemented to fulfill the goal of the study: first, the tests strategy, which is applied using the cointegration analysis and panel-specific forms of Granger causality; second, the regression strategy, which is applied mainly using the instrument variable with generalized method of moments (IV-GMM) method.

Findings

The results show that there is a significant relationship between the cryptocurrency market and the stock market performance in the MENA region. On the one hand, for the Gulf countries that claim full obedience to the Islamic Sharia rules, each 1% increase in the cryptocurrency returns reduces the stock market performance by 0.15%. On the other hand, for the non-Gulf (other MENA) countries that have flexibility in applying the Islamic Sharia rules or do not follow it, the stock market performance increases by 0.13%, for each 1% increase in the cryptocurrency returns.

Originality/value

The paper proposes two main contributions: First, the paper introduces the cryptocurrency returns as one of the determinants of the stock market performance in the MENA region. This impact is distinguished based on the degree of applying the Islamic Sharia rules and the vision of the government to the stock market. Second, the paper provides an empirical guideline for governments in the MENA region for efficient measures in their stock market, given the important expansion of the cryptocurrency market and the government type.

Details

Journal of Economic and Administrative Sciences, vol. 37 no. 4
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 25 March 2024

Wael Abdallah, Fatima Tfaily and Arrezou Harraf

This study aims to examine the nexus between digital financial literacy and customers’ perceived financial behavior within the Kuwaiti context. Moreover, it will further explore…

Abstract

Purpose

This study aims to examine the nexus between digital financial literacy and customers’ perceived financial behavior within the Kuwaiti context. Moreover, it will further explore how digital financial literacy relates to financial behavior dimensions.

Design/methodology/approach

Data collection was facilitated by creating a questionnaire derived from multiple literature sources. This study used a cross-sectional, time-based dimension. Data was analyzed using the partial least square (PLS) structural equation modeling approach, using the Smart-PLS 4 software for computation.

Findings

Findings demonstrated a significant relationship between digital financial literacy and financial behavior, with a path coefficient of 0.542, a p-value of 0.000 and an R2 value of 0.581. The explorative model revealed substantial relationships between many dimensions of digital financial literacy and various dimensions of financial behavior. More precisely, financial knowledge, awareness and decision-making were the factors that had the most significant impact on financial behavior.

Practical implications

Kuwaiti policymakers should consider including digital financial literacy programs in comprehensive financial education programs to improve public understanding of digital financial instruments and their consequences.

Originality/value

As the authors know, this is the initial endeavor to evaluate the relationship between digital financial literacy, financial behavior and their respective dimensions.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 28 June 2022

Abdulla Alhawaj, Amina Buallay and Wael Abdallah

The purpose of this study is to investigate the relationship between the level of sustainability reporting [environmental, social and governance (ESG)] and sectorial energy…

Abstract

Purpose

The purpose of this study is to investigate the relationship between the level of sustainability reporting [environmental, social and governance (ESG)] and sectorial energy performance across both developed and emerging economies.

Design/methodology/approach

Using data culled from 3,311 observations from 50 different countries over a ten-year period (2008–2017), an ESG-score-derived independent variable is regressed against dependent performance indicator variables (operation ratio, return on equity and Tobin’s Q). Two types of control variables complete the regression analysis in this study: firm-specific and macroeconomic.

Findings

The findings of this study elicited from the empirical results demonstrate that there is a significant relationship between ESG and operational performance (operation ratio). However, there is no significant relationship between ESG and financial performance (return on equity) and market performance (Tobin’s Q). However, the relationship between ESG and operation ratio is stronger in emerging than in developed economies.

Originality/value

The model in this study presents a valuable analytical framework for exploring sustainability reporting as a driver of performance across energy sectors in both developed and emerging economies. In addition, this study highlights energy-sectorial managerial implications contrasting developed, as juxtaposed with, emerging economies.

Details

International Journal of Energy Sector Management, vol. 17 no. 4
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 20 September 2019

Wael Abdallah, Craig Johnson, Cristian Nitzl and Mohammed A. Mohammed

The purpose of this paper is to explore the relationship between organizational learning and patient safety culture in hospital pharmacy settings as determined by the learning…

Abstract

Purpose

The purpose of this paper is to explore the relationship between organizational learning and patient safety culture in hospital pharmacy settings as determined by the learning organization survey short-form (LOS-27) and pharmacy survey on patient safety culture instruments, and to further explore how dimensions of organizational learning relate to dimensions of pharmacy patient safety culture.

Design/methodology/approach

This study is a cross-sectional study. Data were obtained from three public hospital pharmacies and three private hospital pharmacies in Kuwait. Partial least square structural equation modeling was used to analyze the data.

Findings

A total of 272 surveys (59.1 percent response rate) were completed and returned. The results indicated a significant positive relationship between organizational learning and patient safety culture in hospital pharmacy settings (path coefficient of 0.826, p-value <0.05 and R2 of 0.683). Several dimensions of the organizational learning showed significant links to the various dimensions of the pharmacy patient safety culture. Specifically, training (TRN), management that reinforces learning (MRL) and supportive learning environment (SLE) had the strongest effects on the pharmacy patient safety culture dimensions. Moreover, these effects indicated that MRL, SLE and TRN were associated with improvements in most dimensions of pharmacy patient safety culture.

Originality/value

To the best of the authors’ knowledge, this is the first attempt to assess the relationship between organizational learning, patient safety culture and their dimensions in hospital pharmacy settings.

Details

Journal of Health Organization and Management, vol. 33 no. 6
Type: Research Article
ISSN: 1477-7266

Keywords

Case study
Publication date: 12 March 2021

Ashraf Sheta, Sandra Wael, Mariam Soliman, Nour Abdallah, Rovan Bahnassy, Zeina Waleed and Zeinab El Safty

• Develop an understanding of how to institutionalize a family business. • Define the dynamics of the family business decision-making process in emerging markets. • Assess the…

Abstract

Learning outcomes

• Develop an understanding of how to institutionalize a family business. • Define the dynamics of the family business decision-making process in emerging markets. • Assess the cultural differences between founders and successors in an emerging markets context. • Identify the role of intergenerational differences in deciding the future strategy of a family business in emerging markets.

Case overview/synopsis

This case addresses El Batraa Manufacturers for Chemicals and Paints S.A.E., a privately owned family business operating in the coloring paste industry in Egypt. The main dilemma of the case is the existence of different visions about the business between the old and new generations. Also, it addresses the importance of understanding family dynamics to resolve existing challenges. The necessity of having governance in a family business is highlighted, together with a clear succession plan to secure family unity and business sustainability. Sandra the main protagonist within the case is trying to arrive to a resolution that can guarantee a motivating environment for her to join the family business. Her main dilemma is whether to choose to join the family business, with all the existing challenges or not. Accordingly, she proposes some steps to make the family business more appealing.

Complexity academic level

Under Graduate and Master of Business Administration level.

Supplementary materials

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 3: Entrepreneurship.

Details

Emerald Emerging Markets Case Studies, vol. 11 no. 1
Type: Case Study
ISSN: 2045-0621

Keywords

Article
Publication date: 9 January 2023

Ayman Wael AL-Khatib

This study investigates the impact of big data analytics capabilities on export performance. Moreover, it assesses the mediating effect of the supply chain innovation and…

1013

Abstract

Purpose

This study investigates the impact of big data analytics capabilities on export performance. Moreover, it assesses the mediating effect of the supply chain innovation and moderating effect of supply chain agility.

Design/methodology/approach

This study is based on primary data that were collected from the manufacturing sector operating in Jordan. A total of 327 responses were used for the final data analysis. Data analysis was performed via a partial least square structural equation modeling (PLS-SEM) approach.

Findings

The results of the data analysis supported a positive relationship between big data analytics capabilities and the export performance as well as a mediating effect of supply chain innovation. It was confirmed that supply chain agility moderated the relationship of supply chain innovation and export performance.

Originality/value

This study developed a theoretical and empirical model to investigate the relationship between big data analytics capabilities, export performance, supply chain innovation and supply chain agility. This study offers new theoretical and managerial contributions that add value to the supply chain management literature by testing the moderated-mediated model of these constructs in the manufacturing sector in Jordan.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 27 October 2023

Ayman wael AL-Khatib

The current work sought to investigate the mediating effect of supply chain ambidexterity on the relationship between Industry 4.0 capabilities and operational performance of…

Abstract

Purpose

The current work sought to investigate the mediating effect of supply chain ambidexterity on the relationship between Industry 4.0 capabilities and operational performance of manufacturing firms in Jordan.

Design/methodology/approach

Data collection was carried out through a survey with 253 respondents from manufacturing firms in Jordan through the first quarter in 2023. The quantitative approach and structural equation modeling (SEM) were applied to analyze the collected data. Dynamic capabilities view (DCV) theory was the adopted theoretical lens for this work.

Findings

The results demonstrated that Industry 4.0 capabilities positively and significantly affect exploration, exploitation and operational performance. In addition, the results confirmed that exploration and exploitation positively and significantly affect operational performance. Further, it is also found that exploration and exploitation in the supply chain positively and significantly mediate the relationship between Industry 4.0 capabilities and operational performance.

Originality/value

This study focuses on this gap to deepen the understanding of operational performance in a recent manufacturing environment under various factors and perspectives (Industry 4.0 capabilities and supply chain ambidexterity).

1 – 10 of 23