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The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences.

The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the Internet. This study draws on the concepts of social accountability, the politics of blame avoidance and using calculative practices as a language to explain accountability in context.

The author found a lack of accountability on the part of the government and business owners, with serious implications for the livelihoods of people in a community that has been wholly dependent on jasmine plantations for a century. Power holders have deployed a blame-shifting game to avoid social responsibility. In response, calculative practices rather than advanced accounting tools are used by the poor in the community to induce power holders to be accountable.

The findings of this study show that authorities need to take proactive steps to address the disadvantaged position of powerless people in the lower echelons of society, recognising their accountability for those people.

This paper enhances the understanding of the status of calculative practices and accountability in a community of marginalised people who contribute to the production of global commodities. The paper also enhances the understanding of what goes on behind the scenes with popular and prestigious commodities, whose development is initiated in poor countries, with the end product marketed in rich Western countries.

This study investigates the influence of the surrounding institutional context, with a particular focus on the professional perspective, on accounting education in two leading developing countries in the Middle East and North Africa (MENA) region, Egypt and the Kingdom of Saudi Arabia (KSA), by focusing on public universities’ undergraduate level in the two countries.

Following an interpretative approach, this study uses data collected mainly through interviews with the members of the key accounting professional and regulatory bodies, accounting professors and accounting graduates in Egypt and KSA. Theoretically, this study uses insights from the institutional theory to understand the institutional context shaping accounting education in the two examined settings.

Despite sharing several cultural aspects, we noticed differences in accounting education in the two MENA countries. We explained how the dominant institutional perspective in these contexts (i.e. the professional perspective) affects accounting education, resulting in various implications for accounting graduates and the accounting profession. In Egypt, we noticed a retreatment of the professional perspective due to the dominance of an economic perspective informed by the worse economic conditions in the country, negatively affecting accounting education. In contrast, accounting education in KSA is primarily driven by the professional context aided by the availability of facilities and resources as well as the centrality of the role played by professionals and regulators in accounting education, which has directed accounting educators towards incorporating professional knowledge into accounting curricula.

By highlighting the influence of the professional context on accounting education in a particular developing country, the findings of this study can guide regulators and policymakers in other developing countries concerning developing their accounting education programmes. Furthermore, professionals should allow accounting academics to contribute to developing the accounting profession and employers should support accounting students’ training and development.

This study contributes to the literature by examining the situation of accounting education beyond Western developed contexts, presenting an extensive theoretical explanation of the salient institutional perspectives shaping that situation.

This study aims to examine the association between anti-corruption corporate disclosure and earnings management practices by bringing evidence from a developed market.

The study uses data from non-financial FTSE 100 Shares in 2016 and 2017. This study develops a disclosure index to capture the anti-corruption disclosures and run pooled, fixed effects and generalized methods of moments regression models to explore the anti-corruption disclosure–earnings management association. This study also disentangles discretionary accruals into positive and negative, use adjusted discretionary accrual computation and take a more conservative view on discretionary accruals computation as an additional analysis.

The results show a negative and significant association between anti-corruption disclosure and earnings management practices. When disentangling discretionary accruals (overvalued/positive and undervalued/negative), the authors found that higher anti-corruption disclosures were negatively associated with positive discretionary accruals, but not associated with negative discretionary accruals. The additional analysis confirmed the previous results, showing that anti-corruption disclosures are perceived as a substantive practice, rather than a mere disclosure practice for legitimacy reasons.

This study contributes to debate on the symbolic versus the substantive uses of anti-corruption disclosures in the UK context.

The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

The study used a mixed method. Content analysis of 200 annual and CGA reports was carried out for 13 years, from 2008 to 2021, split into voluntary disclosure and mandatory disclosure periods. Quantitative analysis was also conducted using Kruskal–Wallis and Dunn's tests. Data gathered were interpreted through the lens of isomorphism and Oliver's (1991) strategic responses to institutional processes.

The study revealed that in the voluntary disclosure period, auditees responded mainly with acquiescence, motivated by mimetic isomorphic pressure. In the mandatory disclosure period, auditee responses ranged from acquiescence to dismissal of corporate governance regulation (i.e. coercive isomorphic pressure). Auditor reporting of CGA findings was found to be heterogeneous, suggesting that normative and mimetic isomorphism did not homogenize auditor practices.

The absence of uniform auditee responses to CGA regulation during the mandatory disclosure period suggests that the purpose of mandating the regulation has not yet been achieved and may signal inadequate coercive isomorphic pressure from the Financial Reporting Council of Nigeria (FRCN). Similarly, heterogeneous reporting of CGA findings by corporate governance auditors inhibits the comparability of audit findings, limiting their value for information users.

This study examines corporate governance auditor practices and auditee responses to corporate governance audit regulation.

This paper empirically aims to investigate the mediating role of leader knowledge-sharing behaviour (LKSB) in the relationship between humble leadership (HL) and work engagement (WE).

The responses of 321 employees in hospitality organisations in Jordan were collected via an online survey. The study data was then analysed using structural equation modelling.

The study found that leaders showing humble behaviour were able to share knowledge that ultimately improved employees’ work engagement; thus, confirming that leaders sharing knowledge behaviour mediates the relationship between HL and all three dimensions of work engagement.

This study delves into and sheds further light on HL theory by proposing that LKSB serves as a motivational basis for the relationship between HL and employees’ work engagement. By bolstering the mediating mechanism of LKSB, the findings provide new, deeper insights into the influence of HL on all three dimensions of work engagement.

The study aims to tackle Egypt's rising electricity consumption due to climate change and population growth, focusing on the building sector, which accounts for up to 60% of the issue, by developing new energy-efficient design guidelines for Egyptian buildings.

This study comprises six key steps. A literature review focuses on energy consumption and efficiency in buildings, monitoring a single-family building in Cairo, using Energy Plus for simulation and verification, performing multi-objective optimization, comparing energy performance between base and controlled cases, and developing a localized version of the Passive House (PH) called Energy Efficiency Design Criteria (EEDC).

The research shows that applying the (EEDC) suggested by this study can decrease energy consumption by up to 58% and decrease cooling consumption by up to 63% in residential buildings in Egypt while providing thermal comfort and reducing greenhouse gas emissions. This can benefit users, alleviate local power grid strain, contribute to Egypt's economy, and serve as a model for other countries with similar climates.

To date, no studies have focused on developing energy-efficient design standards tailored to the Egyptian climate and context using the Passive House Criteria concept. This study contributes to the field by identifying key principles, design details, and goal requirements needed to promote energy-efficient design standards for residential buildings in Egypt.

The paper aims to comparatively examine the impact of risk governance disclosure (RGD) on the market valuation of firms in Sub-Saharan Africa (SSA) and the mediating role of institutional investment and national governance bundles (NGB).

Using a dynamic system generalized method of moments estimation to control for endogeneity, the data for this research is manually collected from the annual reports of small and large firms in Nigeria (80 firms) and South Africa (100 firms) for the period 2012–2017 (900 firm years).

The authors find that firm RGD directly impacts firm valuation positively, but this association is significantly mediated by national governance practices (bundles) and institutional investment. The authors also develop a conceptual framework that shows the direct and indirect impact of RGD on firm market valuation.

The paper contributes to the comparative corporate governance literature in three ways. First, the authors show that differences in country-level RGD are explained by the maturation of governance regulations and institutions in each country. Second, despite the differences in the level of maturity of governance institutions across countries, stock markets value risk governance information. Finally, the study develops a conceptual framework that addresses prior inconsistent findings by showing that firm-level NGB and institutional investment significantly mediate the association between RGD and market valuation.

This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using evidence from Egypt.

This study uses a panel regression analysis for a matched sample of 50 companies listed on the Egyptian Stock Exchange (EGX), specifically from EGX100. The sample covers four years (2017–2020). The current study uses content analysis to measure IR and Tobin’s Q as a proxy for firm value.

The findings reveal a significant positive relationship between the disclosure level of IR and firm value. In addition, the authors find that external financing needs moderate the relationship between IR and firm value. It is concluded that the higher the disclosure level of IR content, the higher the firm’s value, and that this relationship strengthens in firms with high needs for external financing.

Several practical implications can be derived from the results of the current study. Policymakers and regulators can impose mandatory requirements for IR in Egypt. It also opens new insights for board members, managers, analysts and auditors in forming financing decisions based on annual reports.

The present study has a novel insight from a developing country and significant contributions to the extant literature. The study provides empirical evidence from an emerging economy and an insight into how external financing can be used for firms with different levels of IR. It also provides a comprehensive disclosure index to estimate the level of IR.

This study examines the impact of humble leadership on the service recovery performance (SRP) of frontline service employees (FSEs) in the hospitality industry. It also explores the mediating underlying mechanisms of psychological empowerment and employee engagement, along with the moderating role of employee proactive personality.

To test our predictions, we used a cross-sectional research design, drawing on a sample of 456 frontline service employees in Egypt’s hospitality industry. The data were analyzed by using SPSS 27 and AMOS 22.

The study reveals a positive association between humble leadership and SRP, with psychological empowerment and employee engagement bridging this relationship. Furthermore, an employee’s proactive personality strengthens both the direct influence of humble leadership on these mediating mechanisms –psychological empowerment and engagement – and the indirect impact of humble leadership on SRP through these two mechanisms.

To foster SRP among frontline service employees, firms should promote humble leadership practices among their managerial and supervisory staff. In addition, leaders should enhance psychological empowerment and engagement among their employees while also seeking to recruit employees with proactive personalities.

This study extends the effect of humble leadership to SRP, an unexplored consequence in current scholarly literature. Findings about the underlying mechanisms of psychological empowerment and engagement and the conditional effect of proactive personality deepen our understanding of how and when humble leaders are more effective in shaping SRP.

This study aims to identify the impact of adopting different techniques of artificial intelligence including (expert systems, machine learning, neural networks and algorithms) in improving the quality of accounting information characteristics such as; appropriateness, faithful representation and verifiability in Palestinian industrial enterprises.

Employees from 13 companies registered on the Palestine Stock Exchange for 2023 were selected. Moreover, the sample included 326 randomly chosen participants. A questionnaire was distributed to participants to collect data, and a descriptive-analytical approach was followed to achieve the study’s aim and examine its hypotheses.

The results showed that the use of artificial intelligence techniques (expert systems, machine learning, neural networks and algorithms) has a positive effect on improving the quality of accounting information characteristics (relevance, faithful representation and verifiability). Expert systems, neural network applications and algorithms contribute to developing solutions to various problems in industrial companies; discovering fraudulent practices in financial statements; and obtaining more accurate, faster and more reliable results. Machine learning also links the company’s systems together simultaneously and in an integrated and effective manner.

The research relied on the industrial sector only because expanding society is difficult due to the general conditions in Palestine, and the results may vary between different sectors due to the nature of their work and activity.

Industrial companies’ efforts to benefit from artificial intelligence applications in their work increase the quality of accounting information, which in turn reflects the company’s real situation and helps in making the necessary decisions efficiently and effectively.

This study contributes to directing the attention of financiers and accountants working in Palestinian industrial companies to the importance of applying artificial intelligence techniques to ensure the highest quality characteristics of accounting information through the preparation of accounting programmes that rely on artificial intelligence to operate, thus achieving the maximum degree of advantage in compiling financial data from its sources, operation and conversion into useful financial information for its users.