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This study investigates the impact of business networking activities and governance mechanisms on the performance of small and medium tourism enterprises in Tanzania’s tourism industry. This study aims to provide insights into how networkig and governance can enhance operational efficiency, market access and overall performance.

This paper scrutinizes the nexus between firms’ board characteristics; environmental, social and governance (ESG) performance and industry sensitivity, with the aim of examining how the impact of board diversity on ESG performance would vary among sensitive versus non-sensitive industries and identify which board characteristics are more influential on ESG performance in these industries.

A large sample of 31,255 firm-year observations in 5,471 companies listed in the G-7 countries from 2010 to 2022 is examined using a Heckman two-stage least squares (2SLS) approach to address the potential endogeneity concerns within our proposed relationships.

The findings show that the positive influence of diverse boards on a firm’s ESG performance is particularly amplified in sensitive industries and may be attributed to the greater need of these industries to address stakeholder concerns (as posited by the stakeholder and resource-dependence theories) and mitigate agency conflicts (supporting agency theory). Interestingly, the impact of diversity in board gender and education qualifications appears to be particularly influential and remains robust across a series of regression analyses.

This study has important implications for policymakers and legislators as it provides guidelines pertaining to the composition of boards operating in sensitive industries. For practitioners and firms, the results allow for better understanding of firms’ tendency towards sustainability practices, particularly in the context of sensitive industries.

This study has important implications for policymakers and legislators as it provides guidelines pertaining to the composition of boards operating in sensitive industries.

This study contributes to the increasingly growing literature that investigates the nexus between industry sensitivity, board characteristics and ESG performance.

As upscale hotels have guests from diverse backgrounds and cultures, their Muslim employees should respect each. Consequently, this paper seeks to develop a multi-dimensional scale that measures Muslim employees’ moral intelligence within the hospitality domain.

The following dimensions: fear of Allah, humility, generosity and tolerance were included in this new scale. To develop this scale, this paper incorporates a multistage approach.

Employing ADANCO-PLS v.2.4, the nomological validity of this new scale was examined. These dimensions will help Muslim employees in hospitality contexts enhance their moral intelligence, which can result in their skill development, increased job delight and retention since they will feel appreciated and encouraged toward their ethical growth.

Upscale hotels can benefit by creating workplace cultures of giving for guest experiences. When Muslim employees are ready to take it up a notch, they contribute exceptional guest experiences and deeper relationships. This leads to higher levels of customer loyalty rates with revisit intentions.

Given moral judgments are essential in hospitality businesses; this paper highlighted using moral intelligence attitudes among Muslim employees.

After the financial crisis of 2007–2008, the financial service industry realized that the world’s worst financial catastrophe had been caused by an age of easy money and lax monitoring. This realization led to pressure on regulators to overhaul the financial system during the Great Depression. Banks were required to make sure they implemented a variety of endogenous risk-minimization mechanisms and assume accountability for verifying the stability of the financial scheme. Innovative financial technology (FinTech) solutions arose in this more regulated environment to address – or, as one would argue, avoid – risks that arose during the financial crisis. The goal of this chapter is to examine the possible challenges and opportunities of incorporating FinTech into Islamic finance. Four services are provided by Islamic FinTech: finance, payments, advisory, and compliance. The traditional financial system is being recolonized by Islamic FinTech. FinTech adoption in Islamic finance could lead to greater financial inclusion, the solution to emergencies like COVID-19, and the achievement of Sustainable Development Goals (SDGs) for a sustainable national economy. However, there could be obstacles associated with this acceptance in the form of risk, investment, and regulatory issues. In order for FinTech companies to be innovative and address social issues that conventional financial institutions fail to address, authorities must provide a market whereby these companies can thrive without having to be acquired by major banks or focus their innovation solely on meeting the demands of these banks. Furthermore, they need to be explicit about the regulations' applicability to FinTech companies, especially with regard to how to strike a balance between being a technology company and a financial institution.

This paper aims to examine how the diversity of educational levels within bank boards influences the efficiency and stability of banks operating in the Middle East and North Africa (MENA) region. Unlike previous studies, this analysis also investigates the role of board gender diversity in moderating the relationship between board educational level diversity and bank efficiency and financial stability in MENA.

In this study, a sample of 77 banks in the MENA region spanning the years 2011 to 2018 is used. The relationship between the presence of highly educated directors on the board, bank efficiency and stability is assessed using the ordinary least squares method. Additionally, the authors use the Generalized Method of Moments technique to correct endogeneity problem.

This study establishes a positive association between the presence of directors with advanced educational backgrounds on bank boards and bank efficiency and stability. Furthermore, the inclusion of women on the board strengthens this relationship.

These findings have important implications for policymakers and regulators in the MENA region, suggesting that promoting diversity policies that encourage the participation of highly educated directors on bank boards can contribute to enhanced efficiency and financial stability. Policymakers may also consider implementing quotas or guidelines to improve gender diversity in board appointments, thereby fostering bank performance in the region.

This study stands out for its innovation and distinctiveness, as it delves into the connection between board educational level diversity and bank efficiency in the MENA region. Notably, it surpasses previous research by investigating the moderating role of board gender diversity, thus offering valuable insights into the complex interplay between these two facets of board diversity. This contribution enriches the existing literature by providing novel perspectives on board composition dynamics and its influence on bank efficiency and stability.

This study aims to evaluate patterns, trends and knowledge networks within social security research. By using bibliometric analysis, the research seeks to provide a comprehensive perspective on the evolution of global social security research. The purpose extends to identifying significant contributors, collaborative clusters and multifaceted issues addressed in the field.

This study uses bibliometric analysis to assess social security research trends and knowledge networks from 2015 to 2023. Using the Web of Science database, 6,152 relevant articles are analyzed. Quantitative techniques such as coauthorship network analysis, institutional productivity rankings and keyword clustering are applied for a comprehensive understanding.

The findings indicate a rising trajectory of publications in social security research, with the USA, China and Europe emerging as top contributors. Coauthorship patterns reveal collaborative clusters with focused research interests. Prominent authors emphasize key aspects like public policy, economics, health and labor dynamics related to social security. Keyword clustering identifies nine thematic clusters, ranging from inequality and poverty to retirement and disability reforms. A thematic map visualizes overarching categories, including motor themes, basic themes, niche themes and emerging themes.

This bibliometric study offers original insights into global social security research, providing a comprehensive understanding of its evolution, significant contributors and diverse thematic issues addressed. The originality lies in the application of quantitative techniques, including coauthorship network analysis and keyword clustering, to reveal collaborative patterns and thematic clusters. The study’s value extends to facilitating evidence-based decision-making for advancing the critical domain of social security through international collaboration and impactful research aligned with societal needs.

This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts.

Using the dynamic panel regression framework of system generalised method of moment (GMM), this study analyses a sample comprising 121 FTSE and 200 S&P firms from 2010 to 2020.

The findings emphasise the dynamic nature of ED practices among UK and US firms, demonstrating their propensity to swiftly adjust to desired levels whenever deviations occur. Besides, this study identifies board independence and the frequency of board meetings as significant determinants of ED for UK firms. In contrast, for US firms, board independence and audit committee independence are found to be significant determinants of ED.

The research highlights the fundamental role played by CG in shaping how firms in the UK and the US navigate agency problems and respond to diverse stakeholder demands through ED in their annual reports. This study advocates for the promotion of robust governance systems that concurrently serve the purposes of accountability and monitoring to bridge the information expectation gap between firms and stakeholders. The findings reinforce the necessity for regulatory initiatives involving policy formulation and corporate oversight to enhance private sector awareness regarding environmental reporting practices.

This study contributes to the scarce literature on the impact of board and audit committee characteristics on ED practices in the UK and US contexts. In addition, by using the system GMM estimation technique, this study provides robust and updated evidence that addresses the weaknesses inherent in previous studies.

The purpose of this paper is to understand the level of corruption in Somalia and the causes that lead to corruption that in turn hampers good governance.

The paper relies on the data collected from Somali’s public institutions, international actors, newspaper articles and peer-reviewed literature. The degree of corruption is assessed with the Corruption Perceptions Index by Transparency International and the Control of Corruption provided by the World Bank.

The finding shows that the level of corruption in Somalia is high and complex because of the following reasons: weak governance and poverty, culture and tradition which include favoritism based on clan membership, lack of accountability mechanism and absence political will. Measures undertaken for anti-corruption, for instance, the establishment of the National Anti-Corruption Commission and legislation for its support face barriers and challenges that include political influence, lack of capacities among the undertaking institution and lack of participation by the public.

This research adds value to the knowledge of corruption in Somalia by identifying the concrete socio-political antecedents for corruption and the problems of fighting it. This paper further presents the following detailed strategies to address corruption: enhancing the operational and financial integrity of the Independent Anti-Corruption Commission; restructuring the civil service and merging it into a merit-based system; enhancing Public Financial Management (PFM) reforms; independence of the judiciary; and sustaining development in digital technology adoption in governance and procurement.

This study aims to examine the impact of Artificial Intelligence (AI) adoption on Tunisia’s accounting profession, using the diffusion of innovations theory (DIT) to explore opportunities and challenges.

A survey of 400 academics and professional accountants in Tunisia was conducted, focusing on three key areas: the effect of AI on professional roles and tasks, the enhancement of digital work environments and the development of educational programs. Structural equation modelling (SEM) was used to test the relationships among these variables, providing robust statistical insights.

The results indicate that AI adoption leads to a 75.7% improvement in the functionality and responsibilities of accounting professionals, a 72.1% enhancement in digital workplace productivity and a 58.4% increase in educational program effectiveness. Despite these positive outcomes, the study identifies significant challenges, including a 63.2% concern related to change management and a 59.8% need for substantial training and technical resources investment. To address these challenges, the findings advocate for targeted professional development programs, collaborative policymaking to establish implementation guidelines and a curriculum overhaul to equip future accountants with AI competencies.

The findings suggest Tunisian organisations should invest in AI to achieve substantial efficiency and risk management gains. Practitioners, instructors and students are expected to increase their technology expertise to develop more effective accounting procedures in light of AI issues. Collaboration among policymakers, regulators and practitioners is essential to establish clear implementation guidelines.

This study offers theoretical contributions by applying the DIT to AI adoption within an emerging economy, providing a unique perspective on how AI drives digital transformation in the accounting sector. In addition, it delivers practical implications by identifying strategies for overcoming barriers to AI adoption, such as fostering organisational readiness, ensuring access to training resources and enhancing professional collaboration to enable successful AI integration.

This paper investigates the financing preferences and practices of Senegalese entrepreneurial firms, with a particular focus on understanding the gaps between the two and how they may contribute to financing constraints in developing economies. By juxtaposing the preferences of different financing options against their degree of usage, this study attempts to reveal the mismatch in demand and supply of entrepreneurial firms financing in Senegal.

A structured questionnaire was used to survey 524 entrepreneurial firms, and data was analyzed using various statistical methods.

The results indicate that the most preferred sources of financing for Senegalese entrepreneurial firms are self-financing and short-term bank loans. Short-term funding horizons are also much more preferred than their long-term counterparts. However, there is a mismatch between financing preferences and practices, particularly with regards to equity sources, which were found to be more preferred than used. The study argues that a combination of preferences, firm, and owner characteristics can explain the choice and frequency of usage of financing sources.

This study contributes to the literature by contrasting preferences and practices, revealing gaps between theory and practice, and providing better insight into the real financing needs of entrepreneurial firms in developing economies. To the authors’ knowledge, this is the first study to examine the financing preferences of Senegalese entrepreneurial firms, making it an important contribution to the literature on entrepreneurial firms financing in developing economies.