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This viewpoint aims to provide an overview of graduate employability in Lebanon from the perspective of the Dean of Olayan School of Business at the American University of Beirut, who is a reputable academic leader heading a world-ranked business school. The discussion also looks at the external factors that affect graduate employability in Lebanon with direct references to the Covid-19 pandemic and the economic crisis.

Through conversation with the Dean of a prominent business school in Lebanon, this viewpoint discusses several topics pertaining to the concept of graduate employability.

To boost graduate employability the focus should be on developing the curriculum, engaging with the alumni network, exploiting the board of governors and building on the school’s reputation and legacy.

Crises do offer new opportunities. Covid-19 pandemic has prepared employers to accept the idea of remote working, which has helped in boosting graduate employability in Lebanon.

This study aims to investigate the impact of changes in audit processes during the pandemic on auditors’ deviant behavior, considering auditors’ personal characteristics, including demographic variables, spirituality levels and personality traits.

A survey consisting of five parts was used to gather data from auditors employed at Big Four audit firms in the Middle East. The questionnaire collected data on auditors’ perceptions of changes in audit processes and deviant audit behavior during the pandemic, as well as information about their personal characteristics.

The findings revealed a significant positive association between changes in audit processes and a heightened perception of deviant audit conduct during the pandemic. Males and extravert auditors expressed less favorable attitudes toward such behavior.

The sample size was limited to 107 auditors due to the challenges of soliciting responses from auditors during the pandemic. The sole focus on the Big Four audit firms limited the generalizability of the results. Upcoming research should integrate qualitative methods alongside surveys and collect data from larger, more diverse samples to enhance the understanding of the pandemic’s impact on audit behavior.

The findings provide guidance and recommendations for audit firms to mitigate deviant behavior during crises while considering auditors’ personal factors. Recommended strategies include the organization of trainings to raise awareness of these risks and the integration of artificial intelligence to modernize audit processes and enhance audit firms’ readiness to confront future crises.

This study offers a novel empirical investigation into how pandemic-driven changes in audit procedures relate to auditors' deviant behavior, while exploring the influence of auditors' individual traits, an unexplored area in the literature. It addresses this gap specifically in the context of the understudied Middle East region.

This study aims to determine research performance in Islamic business ethics and explore future research directions from leading articles and scholars.

This paper used bibliometric and content analysis to analyze 250 articles from reputable Scopus and Web of Sciences journals.

To date, the normative style still dominates Islamic business ethics research. Asian countries such as Malaysia and Indonesia are the center of discussion on Islamic business ethics. This study also suggests that researchers and academics study aspects of the economy that Islamic values have not touched, such as the theme of art, artificial intelligence for labor relations, workers' rights and language.

This research aims to contribute knowledge to Muslims as a reference guide for ethical business behavior. Non-Muslim managers can use this paper as a guide in forming a global company that is pluralistic and respectful of religious communities.

This research makes a scholarly contribution by providing a comprehensive exploration and detailed future research directions in each subtheme of Islamic business ethics.

The authors investigate the influence of CEOs’ Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the moderating role of the CEO's ownership stake in the firm and the payment of Zakat.

The authors gathered data through surveys completed by 199 CEOs of Jordanian Islamic family firms. These survey results, along with financial statements, were used for multiple ordinary least squares regression analyses.

The results of this study reveal a negative relation between the extent of Islamic religiosity of the CEO and the level of tax aggressive behavior. Furthermore, the results suggest that an increase in the CEO’s ownership stake strengthens the negative association between the CEO’s religiosity and the extent of tax aggressive behavior. Finally, the CEO’s involvement in Zakat payments is shown to mitigate the negative association between the CEO’s religiosity and the extent of tax aggressive behavior.

In contrast to prior research that examines the relationship between religiosity and tax aggressiveness within the context of other religions, particularly Christianity, in listed firms, and primarily considers the religiosity of the overall firm environment, the study centers on the CEO’s religiosity in private Islamic family firms. The Islamic context further enables us to investigate whether the fulfillment of Zakat diminishes the moral obligation experienced by religious CEOs to fulfill their tax responsibilities.

With close to two billion people occupying some 50 countries and spending in excess of US$2tn on food and recreational services alone, Muslim societies represent a significant segment of the world’s population, which warrants greater research attention and better understanding. While Islamic scholarship dates back over 1,400 years, few scholars have studied the impact of Islamic teachings and their effect on surrounding business and policy. The purpose of this paper is to better connect business strategy with Islamic philosophy.

This research is a theoretical paper based on literature review of existing works in academia and from the Koran. The researchers consulted academics and religious leader to better understand the written word and its implications on the various philosophies. This paper offers a sound foundation for further research on Islamic business philosophy.

This research is the base for further exploration into Islamic business philosophy and their underpinnings. To better understand Islamic business models, this study introduces three main and three minor schools of thought to provide a foundation for further research. The schools differ in their theological assumptions and worldviews. Some of them place emphases on traditional approaches, i.e. Jabria (like contemporary Salafies) and some underscore the virtue of reasons and enlightenment (e.g. Mu’tazila or the rationalists).

In brief, the study posits six different perspectives and interpretations relevant to Islamic policy that will be useful for both managerial practitioners and scholars to consider when undertaking business in a Muslim context.

This study aims to investigate the relationship between political connections, financing decisions and cash holding.

Based on historical data from 181 active non-financial firms listed on Gulf Cooperation Council (GCC) Stock Exchange Markets during the period of 2009–2016, this study uses ordinary least squares and dynamic system-generalized method of moments to test the research hypotheses. The final data set comprises a total of 1,448 firm-year observations from ten major non-financial industry classifications.

This study finds a positive relationship between political connections and each of internal financing proxied by retained earnings ratio and external financing proxied by short- and long-term debt to total asset. The findings also show a positive relationship between political connections and cash holding.

The findings of the study provide a better understanding of the role of politically connected directors in financing decisions and cash holding in the GCC. Investors can consider the presence of royal family members in the board of directors when making investment decision. Policymakers are encouraged to develop more effective policies that encourage listed firms to provide information on the political positions of the board of directors, managers and major shareholders/owners of companies.

This study contributes to the literature by providing empirical evidence on the relationship between political connections and financing decisions by focusing on the GCC region. This study also highlights that boards in connected firms in the GCC have lower monitoring role owing to political interventions, and that connected firms face higher agency problems as they have weak governance and boards compared with non-connected firms.

This study aimed to examine the impact of learning organization (LO) on job satisfaction and individual performance in Vietnamese enterprises. The study further explores the mediating effect of job satisfaction on the relationship between learning organization and employee performance.

Data were collected from 653 employees from various types of organizations in Vietnam. Structural equation modeling was implemented to test the hypotheses.

The results revealed that the proposed research model was supported. Results indicated that LOs positively influenced employees’ job satisfaction and the broader range of their individual performance. In addition, employees’ job satisfaction motivated them to achieve higher performance levels. The study also found a mediating effect of job satisfaction on the relationship between LO and employee performance. The results underscore the importance of implementing an LO culture for individual outcomes such as job satisfaction and employee performance in the Vietnamese cultural context, which is based on socialism and Confucianism.

To the best of the authors’ knowledge, this is the first study to examine the relationships among LO, job satisfaction and individual employee performance in the Vietnamese context. The results offer a deeper understanding of the LO concept in the Vietnamese cultural context and highlight the cultural impact on the LO concept and its effects. The results suggest how the LO concept is applied in the Vietnamese context.

Although change is a necessary part of organisational life, achieving a successful change is complex. Change readiness is a critical element in successful change implementation, yet studies assessing change readiness as an underlying mechanism in the link between organisational-level factors and successful change implementation are scarce, particularly in the African context. Accordingly, the present study examined the extent to which change readiness mediates the link between learning organisation and successful change implementation in the Ghanaian context.

The study utilized a standardized questionnaire to collect data from 364 participants, working in public and private universities in Ghana. The participants were selected via the convenience sampling strategy to complete the survey on the main variables at a single point in time. The study was purely quantitative, as path analysis – a form of structural equation modelling was employed to test the hypothesized relationships in the study.

The results show that both learning organisation and change readiness facilitated successful change implementation. Finally, it was observed that change readiness served as an important mediating mechanism in the link between learning organisation and successful change implementation.

Change readiness was found to explain the link between learning organisation and successful change implementation. Thus, it is important that managers and leaders of public and private sector educational institutions in Ghana invest resources into preparing and getting employees to accept, be committed to and ready for change.

The present study contributes to the scarce knowledge of the mediating role of change readiness in the link between learning organisation and successful change implementation in the African context.

This study aims to examine the relationship between work ethics and organizational performance and investigate the influence of respondents’ career stages on their work ethic among British, United Arab Emirates (UAE) and Serbian nations.

This research is based on a survey of British, UAE and Serbian managers, whose task was to assess the dimensions of the multidimensional work ethic profile (MWEP) and organizational performance. Since the MWEP does not analyze work ethics in the context of religion, it is deemed the most suitable instrument for this study because it analyzes work ethics among the three cultures that practice different religions.

The results revealed that national culture impacts work ethics. British managers place greater value on the wasted time, self-reliance and morality dimensions of work ethics. Serbian managers prefer the leisure and delay of gratification dimensions, while UAE managers value hard work ethics more than the other two groups of managers. The study also shows that respondents’ career stage influences their work ethic, and a significant relationship exists between different dimensions of work ethics and organizational performance in all three nations.

This study contributes to the theory by analyzing work ethic and its relationship with organizational performance and respondents’ career stages in three nations that share business interests. It addresses a research gap by comparing work ethics in developed, developing and a country in socio-economic transition.

The purpose of this paper is to examine the challenges faced by rural women entrepreneurs in Lebanon and explore how stakeholder engagement strategies, guided by stakeholder theory, can mitigate these challenges. By analyzing the interactions between stakeholders and women entrepreneurs, the study aims to uncover effective solutions that contribute to the sustained success of women entrepreneurs in Lebanon's rural areas.

This study uses participatory action research (PAR) and narrative inquiry. PAR involves women entrepreneurs as active collaborators, fostering participation and enabling marginalized voices to address business challenges. Narrative inquiry delves into their experiences deeply, accessing multiple perspectives and insights.

This study uncovers challenges in resource accessibility, societal norms and market limitations for rural women entrepreneurs in Lebanon. Stakeholder influence, especially community support and tailored training programs, proves crucial. However, governmental involvement remains limited, relying more on nongovernmental organizations (NGOs) and expert mentorship. Targeted interventions and policies are essential for inclusive growth and gender equality in entrepreneurship.

This paper offers a unique perspective by focusing on rural women entrepreneurs in Lebanon, exploring their specific challenges within the country's socioeconomic landscape. Its interdisciplinary approach and actionable recommendations for practical strategies, along with a comprehensive stakeholder analysis, provide novel insights into women's entrepreneurship in rural settings.