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This study investigated the attitudes and concerns of Saudi higher educational institution (HEI) academics about privacy and security in online teaching during the COVID-19 pandemic.

Online Questionnaire questionnaire was designed to explore Saudi HEI academic’s attitudes and concerns about privacy and security issues in online teaching. The questionnaire asked about attitudes and concerns held before the pandemic and since the pandemic. The questionnaire included four sections. At the beginning of the questionnaire, participants were asked what the phrase “online privacy and security” meant to them, to gain an initial understanding of what it meant to academics. A definition for what we intended for the survey was then provided: “that a person’s data, including their identity, is not accessible to anyone other than themselves and others whom they have authorised and that their computing devices work properly and are free from unauthorised interference” (based on my reading of a range of sources, e.g. Schatz et al., 2017; Steinberg, 2019; NCS; Windley, 2005). This was to ensure that participants did understand what I was asking about in subsequent sections.

This study investigated the attitudes and concerns of Saudi HEI academics about privacy and security in online teaching during the COVID-19 pandemic. The findings provide several key insights: Key aspects of online privacy and security for Saudi HEI academics: Saudi HEI academic’s notion of online privacy and security is about the protection of personal data, preventing unauthorized access to data and ensuring the confidentiality and integrity of data. This underscores the significance of robust measures to safeguard sensitive information in online teaching, but also the need to make academics aware of the other aspects of online privacy and security. Potential to improve policies and training about online privacy and security in Saudi HEIs: Although many participants were aware of the online privacy and security policies of their HEI, only a small percentage had received training in this area. Thus, there is a need to improve the development and dissemination of policies and to provide academics with appropriate training in this area and encourage them to take available training. Use of videoconferencing and chat technologies and cultural sensitivities: The study highlighted moderate levels of concern among Saudi HEI academics regarding the use of videoconferencing and online chat technologies, and their concerns about cultural factors around the use of these technologies. This emphasizes the need for online teaching and the growing use of technologies in such teaching to respect cultural norms and preferences, highlighting the importance of fostering a culturally sensitive approach to technology deployment and use. Surprising low webcam use: An unexpected finding is the low use of webcams by both academics and students during online teaching sessions, prompting a need for a deeper understanding of the dynamics surrounding webcam engagement in such sessions. This calls for a reevaluation of the effectiveness of webcam use in the teaching process and underscores the importance of exploring methods for enhancing engagement and interaction in online teaching. In summary, this paper investigated the attitudes and concerns about privacy and security in the online teaching of Saudi HEI academics during the coronavirus pandemic. The study reveals areas where further research and policy development can enhance the online teaching experience. As the education landscape continues to evolve, institutions must remain proactive in addressing the concerns of their academics while fostering a culturally sensitive approach to technology deployment.

One limitation of this study is the relatively small qualitative data sample, despite the adequate size of the sample including 36 academics from various Saudi Arabian HEIs for quantitative analysis. It was necessary to make the most of the open-ended questions optional – participants did not have to answer about concerns if they did not want to, as we did not want to make the questionnaire too long and onerous to complete. Consequently, the number of academics responding to the open-ended questions was limited, emphasizing the need for additional data and alternative research methods to further these issues. The study was focused on investigating the concerns of HEI Saudi academics, recognizing that the attitudes and concerns of academics in other countries may differ. Furthermore, the research also includes an exploration of the changes in academic attitudes and concerns before and since the COVID-19 pandemic, which will be the subject of further data analysis.

This research delves into Saudi HEI academics' perceptions and concerns regarding privacy and security in online education during the COVID-19 Pandemic. Notably, it highlights the moderate priority placed on online privacy and security, the unexpectedly low usage of webcams and the potential for enhancing policies and training. The study emphasizes the necessity for comprehensive measures to protect sensitive data and the importance of tailored policies for educators. It also underscores the need for a more nuanced understanding of webcam usage dynamics, offering valuable insights for institutions aiming to improve online education and address educators' concerns amidst evolving educational landscapes.

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also investigates whether CSR committees mediate the relationship between CSR mandate and SOCDS. Furthermore, this paper explores how business group (BG) affiliation moderates CSR committee quality and SOCDS.

This study uses a data set of 5,345 observations from the Bombay stock exchange (BSE)-listed firms over 10 years (2011–2020) to examine the research questions. Baron and Kenny’s (1986) three-step model is estimated to examine the mediating role of CSR committees on the relationship between CSR mandate and SOCDS.

The study reveals that the CSR mandate positively impacts SOCDS in India due to coercive pressures. CSR committees mediate this relationship, with higher CSR committee quality leading to increased SOCDS. Furthermore, the authors report that SOCDS in India is positively related to CSR committee quality, and this relationship is stronger for BG firms. Finally, the supplementary analysis reveals that promoting CSR committee quality enhances firms’ likelihood of meeting CSR mandatory spending and actual CSR spending in India.

This research contributes to the academic literature by shedding light on the intricate dynamics of CSR mandates, CSR committees and SOCDS in emerging economies. Notably, the authors identify the previously unexplored mediation role of CSR committees in the link between CSR mandates and SOCDS. The creation of a composite index that measures complementary CSR committee attributes allows us to undertake a novel assessment of CSR committee quality. An examination of the moderating influence of BG affiliation documents the importance of CSR committee quality, particularly in governance, for enhancing SOCDS transparency within BG firms.

This study aims to examine the research trends in fashion industry during the coronavirus disease 2019 (COVID-19) pandemic. Besides, it also provides an overview on the new marketing and operational strategies, and reveals the corresponding business challenges of a footwear enterprise in Hong Kong during the COVID-19 pandemic.

A comprehensive literature review is first conducted to identify the research trends in fashion industry during the COVID-19 pandemic. A qualitative exploratory case study is then used to illustrate how a footwear enterprise has coped with the COVID-19 pandemic.

The case study has showed that omni-channel retailing, collaboration with e-tailers, quick response system and mixed production strategy are adopted in the targeted case during the COVID-19 pandemic. Besides, the targeted case has also faced the challenges in the areas of sales, customer relationship management, and demand forecasting and inventory planning during the COVID-19 pandemic.

This study provides managerial insights on the real practices used to deal with the COVID-19 pandemic and proposes various academic future research directions in fashion industry based on the real-world observations.

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).

This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.

The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.

By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.

The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense.

The fertilizer industry (FI) is well known for its high energy needs, reliance on limited natural resources, and negative environmental impacts (EIs). The consumption of 14.2 billion tons (BT) of materials and the extraction of 1,580 tons of resources per acre are solely attributed to the FI. Because of FI's resource and energy-intensive nature, it becomes crucial for FI to adopt a Circular Economy (CE) to improve efficiency, energy, and resource reuse. However, FI needs to strengthen its progress toward CE adoption. The proposed study comprehends and examines the barriers that inhibit the adoption of CE in FI.

A total of 15 barriers obstructing the CE in FI are identified and categorized into seven different categories. The barriers were identified by performing a comprehensive literature review and expert input. The study employs the DEMATEL approach to analyze the barriers and establish a causal relationship between them.

The study reveals that the most significant challenge to implementing CE in FI is governmental restrictions, which are followed by a lack of awareness and understanding and a need for a steady supply of bulk materials. The results comprehensively comprehend the pivotal factors that jeopardize the CE in FI and furnish a robust foundation for the methodology and tactics to surmount the barriers to CE adoption.

The literature review encompasses the barriers to the transition to CE and offers management and policy perspectives that help the FI's policy and decision-makers surmount these barriers with future research endeavors.