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This paper introduces the problematic of the SBP modeling. Our objective is to provide a conceptual analysis related to the concept of SBP. This facilitates, on the one hand, easier understanding by business analysts and end-users, and one the other hand, the integration of the new specific concepts relating to the SBP/BPM-KM domains into the BPMN meta-model (OMG, 2013).

We propose a rigorous characterization of SBP (Sensitive Business Processes) (which distinguishes it from classic, structured and conventional BPs). Secondly, we propose a multidimensional classification of SBP modeling aspects and requirements to develop expressive, comprehensive and rigorous models. Besides, we present an in-depth study of the different modeling approaches and languages, in order to analyze their expressiveness and their abil-ity to perfectly and explicitly represent the new specific requirements of SBP modeling. In this study, we choose the better one positioned nowadays, BPMN 2.0, as the best suited standard for SBP representation. Finally, we propose a semantically rich conceptualization of a SBP organized in core ontology.

We defined a rigorous conceptual specification for this type of BP, organized in a multi-perspective formal ontology, the Core Ontology of Sensitive Business Processes (COSBP). This reference ontology will be used to define a generic BP meta-model (BPM4KI) further specifying SBPs. The objective is to obtain an enriched consensus modeling covering all generic concepts, semantic relationships and properties needed for the exploitation of SBPs, known as core modeling.

This paper introduces the problem of conceptual analysis of SBPs for (crucial) knowledge identification and management. These processes are highly complex and knowledge-intensive. The originality of this contribution lies in the multi-dimensional approach we have adopted for SBP modeling as well as the definition of a Core Ontology of Sensitive Business Processes (COSBP) which is very useful to extend the BPMN notation for knowledge management.

Oman has a rich built heritage due to its strategic location, making its history full of events, which resulted in remarkable cultural and social heritage. The government works on preserving the built environment through the adaptive reuse strategy of abandoned buildings or sites, which is considered a comprehensive approach to sustainability. The adaptive reuse process often involves complex factors especially through decision-making, which influence the success of the generated project. The research aims at proposing an assessment strategy that offers guidelines that can help to achieve comprehensive adaptive reuse.

This paper analyzes and assesses adaptive reuse interventions of selected five heritage projects in Oman. The assessment was conducted based on semi-structured interviews with stakeholders and local community representatives, as well as onsite observations, documentation and relevant data analyses.

The results display that a comprehensive sustainable management plan for adaptive reuse projects is essential to ensure the success of the new uses in promoting the local economy, enhancing social values, preserving the cultural identity and adapting to the local environment.

This contribution proposes a comprehensive strategy for assessing the adaptive reuse projects' performance that can be used as a checklist for achieving more social, cultural, environmental and economic benefits. This strategy can be further developed by extending to include more categories.

This study aims to explore the role of successfully implemented enterprise resource planning (ERP) systems by investigating changes in management accounting (MA) and the influence of the context of small and medium-sized enterprises (SMEs) on the adoption and implementation process in an emerging market economy, namely, Saudi Arabia.

A case-study approach was used to review and compare the ERP adoption and implementation process in two Saudi SMEs from different industries for the descriptive analysis and assessment of changes in MA following the adoption of the system and influence of context. Secondary data were analyzed, and semi-structured interviews were conducted to collect data.

The results indicate that successful ERP implementations support and unify the core business processes and functions and improve analysis, decision-making, reporting and the overall quality of data. Furthermore, the results show that a management accountant's role is widened and shifted from a mere information provider to a business advisor and analyst, enhancing management accounting techniques. The results confirm that ERP implementation is related to the SMEs' technological, organizational and environmental contexts, which must be fully understood to achieve the desired improvements in the management accounting system.

This study contributes to understanding how ERP systems impact MA and management accountants, particularly in SMEs from developing countries, namely, Saudi Arabia. Specifically, to the best of the author’s knowledge, this study is one of the first to use the technology–organization–environment framework and contingency theory to investigate post-ERP implementation changes in SMEs MA in an emerging market economy.

The purpose of this paper is to study how CEO power impact corporate tax avoidance. In particular, this paper aims to empirically examine the moderating impact of institutional ownership on the relationship between CEO power and corporate tax avoidance.

The multivariate regression model is used for hypothesis testing using a sample of 308 firm-year observations of Tunisian listed companies during the 2013-2019 period.

The results show that CEO power is negatively associated with corporate tax avoidance and that institutional ownership significantly accentuates the CEO power’s effect on corporate tax avoidance. This implies that CEOs, when monitored by institutional investors, behave less opportunistically resulting in less tax avoidance.

Our findings have significant implications for managers, legislators, tax authorities and shareholders. They showed that CEO duality, tenure and ownership can mitigate the corporate tax avoidance in Tunisian companies. These findings can, hence, guide the development of future regulations and policies. Moreover, our results provide evidence that owning of shares by institutional investors is beneficial for reducing corporate tax avoidance. Thus, policymakers and regulatory bodies should consider adding regulations to the structure of corporate ownership to promote institutional ownership and consequently control corporate tax avoidance in Tunisian companies.

This study differs from prior studies in several ways. First, it addressed the emerging market, namely the Tunisian one. Knowing the notable differences in institutional setting and corporate governance structure between developed and emerging markets, this study will shed additional light in this area. Second, it proposes the establishment of a moderated relationship between CEO power and corporate tax avoidance around institutional ownership. Unlike prior studies that only examined the simple relationship between CEO power and corporate tax avoidance, this study went further to investigate how institutional ownership potentially moderates this relationship.