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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an emerging market. In doing so, this study addresses if/how the government discharged its accountability to the public during this recent global health crisis, which started in late 2019, with its effects still being felt today.

This study is based on a close reading of the relevant news media (local and international), published research and official reports, as well as ten conversations with business managers to analyse the socioeconomic impact of COVID-19 on government accountability in the Kingdom of Saudi Arabia (KSA). This study draws on insights from public choice theory in trying to understand why some governments take an economic perspective while exercising accountability to their population during the pandemic.

It was found that COVID-19 led the government to pursue plans for the localization of the professions and increase employment rates among nationals vs. foreigners or migrant workers. The crisis was exploited by the government to achieve macro socio-political and economic goals, demonstrating its accountability to citizens, rather than foreign workers. This shift shows that difficult and exceptional circumstances can present opportunities for policymakers in emerging markets to achieve national policy and political aims.

This study enhances the author’s understanding of accountability during crises (i.e. crises-induced accountability) in emerging markets. The analyses presented enrich the crisis management literature by highlighting the implicit actions of national leaders that affect the lives and well-being of their constituents, especially vulnerable groups.

This study aims to offer quantitative data on the expansion of Islamic accounting literature. The analysis concentrated on publishing patterns, nations that conduct Islamic accounting research, prominent contributors, leading writers, highly productive nations, keywords and papers with the greatest citations.

The author describes the field’s development and structure, including co-citation, co-authorship and bibliographical coupling, using a bibliometric approach combined with content analysis. The author discovers that Malaysia is the most pertinent nation, Universiti Sains Islam Malaysia is the most pertinent university and the most pertinent journal is the Journal of Islamic Accounting and Business Research.

The author stresses the importance of critically assessing such approaches as more research looks into the possible contribution of Islamic banks to the provision of Shari’ah-compliant microfinance to rural small and medium enterprises. Finally, all business models are changing paradigms as a result of Industry 4.0. information and communication technology advancements might increase the adoption of Islamic accounting. Future research could create Shari’ah-compliant Islamic accounting models based on financial technology (fintech) for the benefit of underprivileged business owners who have little access to accounting and financing through conventional financial channels. The consideration of the necessity of regulatory reform to enhance the practical feasibility of Islamic accounting as a vehicle for economic transformation could also be helpful to policymakers.

Future research could create Shari’ah-compliant Islamic accounting models based on financial technology (fintech) for the benefit of underprivileged business owners who have little access to accounting and financing through conventional financial channels. The study’s consideration of the necessity of regulatory reform to enhance the practical feasibility of Islamic accounting as a vehicle for economic transformation could also be helpful to policymakers.

This study aims to examine the impacts of bancassurance contracts on the financial performance of the Egyptian insurance market from 2011 to 2022.

To achieve this main objective, a mixed methodological approach was adopted: a quantitative methodological approach through analyzing the content of Misr Life Insurance (MLI) Firm’s annual reports from 2011 to 2022. This period frame includes three crucial eras in the history of Egypt: the period covered by the two revolutions in Egypt, the period of political and economic stability and the COVID-19 period. Furthermore, a paired sample test was conducted for two related samples to examine the differences between the averages of financial indicators of MLI Firm for the period prior to and after the bancassurance. Additionally, a qualitative case study approach was adopted, focusing on the MLI Firm in Egypt. To support and confirm the results from quantitative content analysis, an interview was conducted with a financial manager from MLI Company.

Generally, the analysis reveals that the financial performance indicators of MLI are significantly influenced by bancassurance because of the variations between the financial performance of MLI Company before and after bancassurance, as the company’s financial performance rose after the bancassurance experience. Therefore, the current research suggests promoting awareness of bancassurance contracts in Egypt to boost financial performance and economic development through bulletins.

The research has limitations because of its mixed methodological approach, focusing on annual reports, the Egyptian life insurance environment and the insurance sector.

The findings of this research are probably going to be helpful in clarifying the state of bancassurance in the Egyptian insurance industry for a wide range of interested parties, including managers, investors and scholars. More specifically, this research provides insights into MLI’s financial performance from 2011 to 2022. It aids investors in making informed decisions, boosts shareholder trust and encourages new business in the Egyptian insurance industry.

This research strives to establish a novel field of study, as there are few studies in developing countries that introduce empirical evidence on the impact of bancassurance on the financial performance of insurance firms in Egypt.

This paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.

The study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.

The study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.

The study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).

The study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.

When the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.

To the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.

This study objective is twofold. This study aims to present an institutional analysis of the implications of job localization programs in Gulf Cooperation Council (GCC) countries, such as Saudi Arabia, United Arab Emirates and Qatar. Further, it highlights the impacts of these programs on the accounting profession.

This study is based primarily on the desktop research method, where data is collected from the review of previous studies, published data on Internet Websites and reports released by International organizations such as the United Nations. In addition, the study benefitted from conducting six interviews with government officials from GCC countries. Theoretically, this study draws upon insights from the institutional logics theory to discern higher-order institutions deriving job localization decisions in the GCC region.

This paper explained how job localization policies in the GCC region are informed by three central logics: economic, socio-political and professional. Despite contributing to achieving some socio-political goals for policymakers, these policies could have serious consequences for the practice of the professions and, hence, the local business environment. Besides, this paper highlighted the serious localization policies' impacts on the accounting profession, especially the quality of the workforce (accountants) and their job readiness.

This study highlights the various implications of job localization policies for locals, foreigners, public and private sector entities and governments. Besides, it has recommended some actions to mitigate the negative influences of such policies on the surrounding society.

This study contributes to the literature by following an interpretative approach in explaining the localization of the accounting profession from an institutional perspective by bringing new evidence from GCC emerging markets.

Emerging economies are increasingly benefiting from Islamic finance principles. The distinctive features of this unconventional form of finance are starting to be considered even in developed economies. Islamic finance operates under prohibitions on interest, gambling, speculation and complex derivatives according to the dogma in the Quran, Sunnah, Ijma and Qiyas. International financial reporting standards (IFRS) allow companies to attract global capital due to overcoming international borders. However, Islamic finance cannot apply all accounting standards. Therefore, this study aims to explore the implementation of international accounting standards in the Islamic finance context to present applications and future research fields.

Using a bibliometric and coding analysis, the study analyses 226 peer-reviewed journal papers extracted from the Scopus database. Using the bibliometrix package, the authors explored the literature’s intellectual, conceptual and social structures, categorising the findings into thematic clusters relevant to traditional and Islamic finance paradigms.

The results reveal new and interesting elements using the lens of the conceptual, intellectual and social structure. Additionally, the authors find out three main thematic clusters: (1) IFRS and Islamic finance: general principles; (2) IFRS and Zakat; (3) IFRS and Murabaha compatibility; (4) IFRS and Takaful; and (5) IFRS and auditing organisation for Islamic financial institution: governance strategies.

The contribution is original as the authors discover institutional theory perspectives and a diatribe between positivist and ontological approaches.

This study aims to accommodate the mechanical characteristics that comply with the spectra of active sportswear by taking the innovative features of double-layered fabric (double cloth) and polyester yarn. The research focused on blending two types of polyester: Renova^® and polyester microfiber with different weave structures in both face and back layers for fabricated fabrics. Force resistance was investigated through several properties, the mass per unit area and thickness properties were also considered.

The research was divided into two phases. The first phase included three samples with the same double cloth structure and different weft materials to detect the most preferable performance. The second phase included three samples with the same materials and different double cloth structures. Several mechanical properties were tested in accordance with standard test methods, and the results were collected, tabulated and statistically analyzed using a chart line, an ANOVA test with a p-value = 0.05, a calculated least significant difference (value) and a radar chart area.

The results assigned that blending Renova^®/polyester microfiber develops mechanical properties than using them individually, considering the increase in polyester microfiber ratio. The double cloth with different plain structures has a significantly different effect on the examined properties, except for elongation and thickness.

According to the radar chart area, the double cloth with a plain rib structure achieved better performance, and in the same vein, the results showed that the plain with a warp rib structure enhanced fabric behavior more than the weft rib.

COVID-19 pandemic interrupted global supply chains (SCs) affecting both developed and developing countries. In context of the COVID-19 pandemic, numerous studies were conducted on sustainable supply chain (SSC) in emerging markets (EMs). However, the contributions of these studies require to be systematically reviewed to provide a platform of knowledge. The purpose of this review is to systematically explore the relevant literature on SSC management during the COVID-19 pandemic in EMs.

The authors applied Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to perform a systematic literature review. Scopus database was used to extract the relevant literature, and 51 journal articles along with 5 conference proceedings were included in the study.

This study identified the major contents along with four different themes, which are the impacts of COVID-19 on the SC, recovery strategies to alleviate the adverse impacts of COVID-19, sustainable practices to improve SC performance and resilience activities to assure firms' survivability. Furthermore, the research reveals that interview/survey/case study–based research and review articles focusing on various industries have dominated the field of SSC management in the context of EMs.

This research enriches the literature by providing an overall scenario of SSC during the COVID-19 pandemic in the context of emerging economies.

The paper aims to the preparation of novel disperse dye based on azo salicylaldehyde derivatives TF-A [2-hydroxy-5-((3-(trifluoromethyl)phenyl)diazenyl)benzaldehyde] and full evaluation of their use as disperse dye TF-ASC [bis 2-hydroxy-5-((3-(trifluoromethyl)phenyl)diazenyl)benzaldehyde Schiff base with 4,4'-methylenedianiline] for dyeing polyester fabric at various conditions.

The dispersed dye was synthesized via Schiff base condensation in the presence of ceric ammonium nitrate cerium ammonium nitrate 10 mmole% as an eco-friendly catalyst at room temperature. The chemical structure of the prepared dye was characterized via elemental analysis, Fourier-transform infrared spectroscopy, 1H- and 13 C-NMR spectroscopic analysis tools. This study thoroughly examined the dyeing of disperse dye TF-ASC on polyester at various conditions. The characteristics of dyed polyester fabric were measured by colour measurements, as well as light, washing, crock fastness and finally, colour strength. The discrete fourier transform (DFT) theoretical studies, including E_HOMO, E_LUMO and optimized geometrical structure, were assumed and discussed in detail.

The results showed that the synthesized organic dye TF-ASC was highly functional and appropriate for this kind of dyeing method. The dyeing fabrics obtained from disperse dye TF-ASC, properties possess high colour strength as well as good overall fastness properties. These dyes had a high affinity for polyester fabric, with just a tiny change in dye affinity when the pH was changed, even under alkaline circumstances. The dye levelness and shade depth of the colour results were good, and there were a variety of hues from light brownish yellow to deep brownish yellow. The results obtained from DFT computational studies such as E_HOMO, E_LUMO, optimized structure, diploe moment µ and electrophilicity index deduced that prepared organic dye TF-ASC is more applicable as a dispersed dye.

This research is significant because it provides a new dye for dyeing polyethylene terephthalate fibres with exceptional brightness and levelness; the method of preparation is a useful pathway due to its being known as a green chemistry method.