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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.

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 investigate the public deficit issue by contrasting conventional and Islamic views encompassing the paradigm, technical base, orientation and consequence detailed in nine discussions, which are rarely investigated in the research. There is a predisposition that contemporary Muslim scholars discuss the public deficit as well as the private sector perspective, which is used in the conventional conception, without riba as a primary feature.

The paper develops a comparative approach that derives two perspectives from the available literature using the qualitative method under the critical thinking method. It was drawn up in detail on how the paradigm and its related budgeting process contribute to public deficits, mainly in government institutions.

The paper reveals a prominent difference in public deficit in the Islamic view from a conventional perspective. From 9 points of comparison, the analysis covers 18 discussion that differentiates between private and public area criticism seems to overlap. The foundation giving a unique perspective in Islam toward public deficit is the concept of ownership that differs from capitalism, mainly the function of public spending is to distribute the wealth among people not for economic growth. The Islamic Government spent for public purposes based on cash-basis budgeting. The budgeting system in Islamic public spending is founded on treasure availability.

The paper uses a qualitative method that cannot empirically snapshot the actual or factual condition, in which subjectivity plays a plausible role. Furthermore, there is no actual sample (best practices) of the concept to be examined.

The research encompasses overlap between Islamic and conventional perspectives, including public and private issues regarding public deficits. The main beneficiary of the paper is a policymaker, including academicians or practitioners who are appropriate to use the concept in their circumstances.

The study is a pioneering study in public deficit comprehensively comparing conventional and Islamic perspectives and drawing up conceptual and technical aspects.

One important aspect of a quality work environment is its ability to protect workers from potential hazards while providing comfort, especially during long hours. This study aims to improve the properties of the polyester fabric used for uniforms by enhancing its ultraviolet (UV) protection factor (UPF), reducing electrostatic charge and increasing comfort.

Six different samples of polyester woven fabric were manufactured using a yarn count of 150/144 denier for the warp and 300/96 denier for the weft. Honeycomb and Bedford cord structures were performed with three different weft densities, 36, 45 and 55 weft/cm. The napping process was conducted on one side for all fabrics, and several tests were conducted before and after napping, including thickness, weight, tensile strength, elongation, air and water permeability, UPF and electrostatic charges.

The results were collected, tabulated and statistically analysed. Three different tools were used, given as follows: Column chart to define the behaviour of produced fabrics at each property; ANOVA test with p-value = 0.05 to indicate the significant and non-significant effects of different parameters; and Radar chart area to rank fabrics and demonstrate the preferable performance.

According to the investigated study, the produced fabrics were affected by the parameters, where despite the nap process increasing the fluffy surface and promoting airflow, UV protection and electrostatic charge, it aids in deteriorating mechanical properties and relatively reducing absorbency. Additionally, the weft densities are striking in various fabric characteristics and performances relating to the fancy weave structure.

This study aims to better understand advanced maternal age (AMA) and its impact on maternal and perinatal health by investigating the prevalence, sociodemographic profiles and adverse pregnancy outcomes of AMA in Abu Dhabi, UAE.

This study is a part of a large multicenter cross-sectional study. The project aimed to improve maternal and early child health in Abu Dhabi, UAE. It was conducted at seven healthcare centers located in the urban, suburban and rural areas of Abu Dhabi. The project’s data included all mothers (i.e. Emirati and non-Emirati mothers) who came to the centers looking for healthcare follow-up.

From the total of 1,710 enrolled mothers with complete data, 379 were with AMA, having a prevalence of 22.2% (95% confidence interval [CI] = 20.2, 24.2). Among 379 advanced maternal age (AMA) mothers, 328(84.5%), and 51(15.5) mothers were between 35 and 39 years, and =40 years, respectively. The mean (SD) of maternal age was 30.0(5.2) years. No significant association was found between AMA, and parent’s education, family income, child gender, preterm birth and low birth weight. In multivariable logistic regression analysis, factors significantly associated with AMA were higher parity (adjusted odd ratio [AOR] = 2.24, 95%CI = 2.00, 2.50), p-value < 0.001, non-Arab mothers (AOR = 2.44, 95%CI = 1.83, 3.24), p-value < 0.001, maternal employment (AOR = 1.37, 95%CI = 1.05, 1.77), p-value = 0.019, and cesarean delivery (AOR = 2.44, 95% CI = 1.83, 3.24), p-value = 0.011, pre-pregnancy maternal overweight (AOR = 1.49, 95%CI = 1.12, 1.98), p-value = 0,006, and pre-pregnancy maternal obesity (AOR = 2.15, 95%CI = 1.35, 3.44), p-value = 0.001.

First, unlike other studies, not all obstetrical outcomes (e.g. maternal and perinatal mortality and morbidity) were included as the current study data were part of a large project, and such limitations are expected; second, only quantitative method was used in the present study, it is clear from the literature AMA is a dilemma. Therefore, a qualitative study and mixed methods (both quantitative and qualitative) will provide a better explanation for such an understudied topic. Therefore, further research is recommended to overcome the abovementioned limitations aiming to explore the complexity of AMA, including studying its social determinants. Furthermore, it is worth emphasizing that future research involves more concerned parties, including health, culture and planning authorities, to better understand AMA issues.

The study provided valuable information regarding AMA issues in the UAE. Such information is of paramount importance to all involved parties, including policymakers, to take action regarding improving the health of mothers with advanced ages. Specific actions can be taken through thorough counseling of all expectant mothers with advanced ages before pregnancy, throughout pregnancy and delivery and beyond, by dealing with existing medical conditions and highlighting possible risks of AMA on pregnancy outcomes and how to overcome them in advance. In addition, further research is recommended to explore the social determinants of AMA.

The purpose of this study is to explore the impact of EL style on key variables in health-care settings. Very few studies investigate the impact and outcomes of EL on health-care organizations. Synthesis of evidence will assist health-care leaders in making informed decisions about the outcomes they can expect from practicing EL.

Arksey and O’Malley’s five-stage framework is used for conducting the scoping review. The databases include Scopus, Emerald Insight and Web of Science.

A total of 22 studies were finally considered for scoping review. The data are presented in terms of years, sampling techniques, sample size, data collection methods, and the directional relationship of the variables with EL.

Managers should be trained in EL style as it promotes the sustainability of the environment and organizations. Furthermore, EL should be promoted in health-care organizations as it improves employee resilience and voicing behavior and reduces instances of adverse events and medication errors, thus making the hospital a better and safer place.

This is one of the studies investigating the EL implications for health-care managers.

The present study seeks to examine the impact of ethical leadership on employees’ voice behavior and internal whistleblowing in organizations. Specifically, the study investigates the mediating role of moral emotions in the link between ethical leadership and employees’ reporting behaviors such as voice behavior and internal whistleblowing.

This research utilized a sample of 200 employees from various private companies in Pakistan, gathering data via questionnaires to validate the hypotheses. We employed Structural Equation Modeling (SEM) to evaluate the model and conducted a mediation analysis using 5,000 bootstrap samples.

This research found that ethical leadership positively impacts employees' moral emotions, encouraging them to voice concerns and report misdeeds. Additionally, the study affirms a direct and positive connection between ethical leadership and employees' reporting behaviors, including voice behavior and internal whistleblowing.

The findings of the study emphasized the development of ethical leadership in organizations by highlighting the critical role of ethical leadership in enhancing moral emotions, voice behavior, and whistleblowing in organizations. It highlights the necessity of promoting moral behavior to enhance organizational effectiveness and the need for ethical leaders to foster an open environment in organizations that encourages whistle bellowing and reporting of unethical practices in organizations.

The current paper extends knowledge of ethical leadership based on the social cognitive theory of morality by considering that moral emotions serve as a strong motivational cognition between ethical leadership and reporting behaviors. Particularly, by examining the mediating role of moral emotion, this study provides a deeper understanding of the underlying mechanism through which ethical leadership influences reporting behaviors of employees at workplace.

This study aims to understand the dynamics of Australian boards by focusing on the influence of board gender diversity on firms' cash holdings, within the distinctive Australian “if not, why not” regulatory framework.

The study uses ordinary least squares (OLS), fixed effects, generalized method of moments (GMM) and quasi-experimental methods such as difference-in-differences and propensity score matching to analyze the data.

There is a significantly negative relationship between board gender diversity and corporate cash holdings. This relationship is more pronounced when two or more female directors are on the board, supporting the critical mass theory. The results also reveal that the observed pattern can be attributed to the heightened monitoring intensity of female independent directors. Our quasi-experimental methods and pre-post analysis reveal that the observed effects are genuinely attributable to the increase in board gender diversity following regulatory reforms in Australia.

The findings provide practical insights for companies and policymakers, emphasizing the tangible effects of gender diversity on a company's financial strategy and corporate cash holdings. This information is crucial for organizations aiming to make informed decisions regarding board compositions and governance structures.

This research offers fresh insights into an important relationship between gender diversity on boards and corporate financial strategies in the Australian context, enriching the global conversation on the significance of gender diversity in corporate leadership.

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.