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Multinationals and its impact on transfer pricing techniques and strategies. First, traditional transfer pricing techniques and tax regulations will be analyzed. Second, tax regulations for transfer pricing and e‐commerce transactions will be investigated. Third, taxation of digitized tangible products transferred through the Internet will be discussed. Finally, recommendations for transfer pricing strategies for e‐commerce transactions are suggested to be used in planning and designing successful transfer pricing strategies.

The purpose of this paper is to investigate the way that multinational companies can design effective transfer pricing systems of intangible assets with special consideration of the effect of e‐commerce within the restricted regulations of tax authorities of American and Foreign governments.

The new trends in transfer pricing and the nature of intangible assets are discussed. Different strategies of multinationals' ownership techniques are examined. The selection of the appropriate transfer pricing methods is analyzed.

The paper concludes that the most effective transfer pricing system should include: tax and non‐tax strategies to manage global earnings of the company; objectives behind the system; potential global income tax consequences; selection of the best transfer pricing method; and key issues to help in avoiding tax audits in the future.

This paper fulfills an urgent need for an effective transfer system of the e‐commerce to meet tax regulations of different countries.

The purpose of this paper is to investigate the use of financial and non-financial performance measurement practices, including the use of the balanced scorecard (BSC) and the impact of the cultural values on the use of performance measurement systems (PMSs), in multinational companies (MNCs) operating in the Middle East with a special attention to the Saudi Arabian subsidiaries.

Data were collected using a survey mailed to 180 randomly selected Saudi manufacturing subsidiaries in different industrial cities to collect data on their PMSs including the use of the BSC.

Financial measures are more widely used by most of the companies included in the sample due to the fact they are common, well known, and the most familiar performance measures in the business practice and they are more standardized measures which can be easily understood, implemented, and quantified. Moreover, the use of the non-financial measures was at a very low rate compared with the use of financial measures. The reasons were the difficulty in finding objective measures of the effect of social factors and the avoidance of any disclosure of social problems that are existed in the society.

Several variables were not included in this study such as corporate culture, use of information technology, the use of mass number of expatriates in the KSA with completely different cultural values, and several other environmental factors, which might have a significant impact on the choice of multiple performance measures.

From a practical standpoint, this study demonstrates that increasing levels of external environmental factors and exposure to American best practices could act as forces to adapt more updated and sophisticated PMSs in the Middle East. Moreover, it will contribute to the knowledge of PMSs in the emerging countries, particularly in Middle East countries.

Social variables have significant impact on the productivity of employees and they should be incorporated into the performance indictors in objective and practical models.

This study illustrates how MNCs in the Middle East are adapting and applying the PMS and the effect of culture on the use of non-financial measures.

The purpose of this paper is to investigate the impact of managers’ perception of the importance of aspects of competition on levels of deployment of contemporary management accounting practices (CMAPs) and analyzing that impact on levels of implementation of innovative managerial practices (IMP) and advanced manufacturing technologies (AMTs) in use in Egyptian manufacturing firms.

A survey of manufacturing firms operating in the three biggest industrial areas in Egypt was carried out in 2005. Data were collected through interviews, using structured questionnaire forms, which were carried out with managers of the surveyed firms.

The research findings indicate that within the six aspects, quality came first in ranking, followed by customer service and delivery, second and third, then innovation, price and flexibility respectively. Interestingly, respondents rank highly the importance of all aspects of competition included. Findings also show high levels of implementation of CMAPs and IMPs in the surveyed firms, while levels of implementation of CMTs are found to be below average.

The paper adds to the knowledge of contemporary management accounting practices and managerial techniques in Egyptian firms.

This study aims and tries to identify and examine the effect of the entrepreneurs' challenges factors (i.e. financial, governmental, personal, educational social and cultural, infrastructural, operational, ethical, and Covid-19) on entrepreneurs' business performance in Jordan country as an emerging economy. Further, try to clarify and identify the main critical factors that affect an entrepreneur's business performance.

A quantitative methodology was used by conducting web-based survey questionnaires with 178 useful responses out of 443 entrepreneurs listed in the Chamber of the industry of Jordan, representing a 40.2% response rate. Data were analyzed by using Statistical Package for the Social Sciences (SPSS) Sofware.

The results of this study confirmed the existence of an inverse relationship between entrepreneurs' challenges and entrepreneurs' business performance. The Covid-19 challenges and governmental challenges were found to be the most affecting on entrepreneurs' business performance, whereby the personal challenges had no impact on entrepreneurs' business performance.

The study provides a clear classification of entrepreneurs' challenges, which can be useful for both researchers and entrepreneurs.

This study developed some recommendations that emphasized the government's role in promoting entrepreneurship and supporting entrepreneurs.

This study attempts to define and clarify the impact of entrepreneurs' challenges on their business performance. In addition, this study can be used to promote entrepreneurship and an innovation-stimulating environment through decision-makers.

From 1979 to 2023, the takaful structure has been adopted in many jurisdictions, making the documenting of its early days of establishment relatively difficult and somewhat unreliable. This is unlike conventional insurance, where the history and legislation are well documented and archived in various research (Hellwege, 2016; Marano and Siri, 2017). The purpose of this paper is to provide a chronology for the establishment and development of takaful via the takaful establishment in each jurisdiction, documenting its first takaful operator and first takaful regulation.

This paper has used a qualitative method in the form of reviewing literature and available data such as journals, books and official resources. The data is thoroughly analysed in order to build the chronology for takaful. It adopted an exploratory research design, which is deemed suitable in situations where few works of literature have examined the subject (Neuman, 2014). The paper explores the establishment and non-establishment of takaful in 57 countries. The paper categorises the countries into seven regions starting with the GCC, Levant, Asia, Central Asia, Africa, Europe and Others.

The takaful chronology presented in this paper shows that takaful operations exist in 47 jurisdictions, starting from Sudan and the UAE in 1979, with the most recent adopters being Morocco and Iran in December 2021. It is found that 22 jurisdictions do not have takaful regulations, and the Takaful Act 1984, issued in Malaysia, is considered the first takaful regulation that sets the basis for other regulations that follow.

The paper contributes to the literature by providing a comprehensive chronology of takaful, especially as the few existing timelines have been found to be incomplete and consist of contradictory information.

This paper aims to offer a wider examination of the research concerning entrepreneurship characteristics in the Middle East and North Africa (MENA) region via a review of recent studies relevant to this topic. Research publications concerning entrepreneurship within the MENA region evidence growing interest in this field of study, with the potential to boost and drive future economic development and growth. This focus within entrepreneurship research is because of the economic development in the region, which is becoming increasingly important for policymakers and businesses.

The author performed a systematic literature review to produce robust information about entrepreneurship in the MENA region, followed by a thematic analysis to identify key research themes within each category.

Despite the growth in entrepreneurship research in the MENA region, research on certain factors is lacking. An analysis of 271 studies published between 2009 and 2019 identifies 9 main research categories, within which 30 themes have attracted significant academic attention. Female entrepreneurship and gender, youth entrepreneurship and entrepreneurship behaviour and orientation are the three key categories influencing perspectives on entrepreneurship in the MENA region. This study highlights research gaps and provides recommendations to guide future research on the sustainable development of entrepreneurship in the MENA region.

This paper highlights trends in entrepreneurship research amongst scholars within the MENA region and suggests paths for future research efforts.