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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

In Egypt, the IUD is the most common contraceptive method since 1988 and has remained so despite a recent drop in its share from 59.9% in 2008 to 51.5% in 2014 in favour of hormonal methods, which increased from 19.7% for pills and 12.3% for injectables in 2008 to 27.4% and 14.5% in 2014 according to 2014 Egypt demographic and health survey (EDHS). The recent shift away from intrauterine contraceptive device (IUDs) to hormonal methods have contributed to increased discontinuation. This paper aims to answer three questions: To what extent does the method type influence the hazard of contraceptive discontinuation in Egypt? Is the interaction between method type and duration of use a predictor of the probability of discontinuation after controlling other variables? What are the other important background variables that affect the hazard of contraceptive discontinuation?

Using data from EDHS2014, separate multilevel discrete-time proportional hazard models for events of interest (abandoned use while in need, switched to another method in the month following discontinuation and method failure) were built.

Only IUD users are significantly less likely to abandon use while in need and to experience method failure and a reduced risk of switching. During the first 6–10 months of use, all types of discontinuation can be significantly reduced for all three methods. Demographic variables do not significantly affect abandonment but strongly affect switching and significantly affect failure. Socio-economic variables do not significantly affect abandonment and switching. Exposure to media has a significant effect on abandonment but not on switching. Community contraceptive prevalence rate strongly affects switching.

Results confirm that the counselling should be more intense during the first year of method use and should pay special attention to women who are 25 years old and above and those who have two or more children. Also, media campaigns are important and especially those addressing the issue of abandoning while in need.

This paper aims to determine whether Islamic banks (IBs) and conventional banks (CBs) in Tunisia are distinguishable from one another based on financial characteristics during the 2005–2014 period covering the 2008 global financial crisis (GFC) and the 2011 Tunisian revolution.

For the comparison between IBs and CBs, 11 hypotheses are formulated to distinguish between the two types of banks. The authors use a univariate analysis based on the multi-dimension figures investigation and a multivariate one based on the robust OLS technique for panel linear regression with mixed effects.

Bank-specific factors, dummy and dummy interacting variables indicate that there are differences between Islamic and conventional bank behavior. Both methods show that IBs are more liquid, more profitable and riskier than CBs. Post-2011 Tunisian revolution, small IBs (small CBs) are more (less) solvent, large IBs are more stable and both types of banks are more liquid, which explain why Tunisian governments have relay on bank system to cover budget deficits post-2011 revolution.

In investigating the feature of IBs and CBs from the Tunisian context, the authors take into account the effect of two abnormal events (2008 GFC and 2011 Tunisian revolution) on IBs through interaction variables.

Leadership has a decisive role in the success of all types of businesses and firms, including small- and medium-sized enterprises (SMEs), and the ethical behavior of leaders is a key component which brings a sense of respect, fulfillment, trustworthiness and acceptance among the employees, which later become visible in their job performance (JP). This study aims to check the immediate effect of ethical leadership (EL) on employee’s JP (EJP) and also explore the indirect mediating effect of corporate social responsibility (CSR) on this EL and EJP nexus.

Primary data was obtained from the employees of manufacturing SMEs of Northern Italy using a cross-sectional design from the end of 2019 to the start of 2020. This paper circulated 450 self-administered questionnaires using simple random sampling, and 202 (44.88%) valid questionnaires were returned. The PROCESS macro was performed using statistical package for social sciences to ensure whether or not EL affects EJP and is there any mediation effect of CSR present in this nexus.

The results indicate that EL has a strong positive connection with EJP and CSR. Interestingly, CSR positively influences EJP. Furthermore, the results also report the strong mediating effect of CSR in the nexus of EL and EJP.

This scholarly work seeks to contribute not only to the literature of EL and EJP but also enriches the understanding of this EL-EJP association by highlighting the indirect effect of mediating variable CSR in the SME sector.

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.

This study aims to bridge a gap in literature by exploring the impact of art and culture projects on primary internal stakeholders (i.e. employees), focusing on the micro-foundations of corporate social responsibility (CSR).

The analysis uses a qualitative approach, using a single-case study and semi-structured interviews. The single-case study focuses on art and culture projects developed by companies participating in the public contest promoted by Parma City of Culture 2020. The analysis relies on the information gathered from interviews with the employees who were involved in the projects of seven of the winning companies.

The results suggest that employees positively assess their participation in CSR activities based on art and culture projects. Specifically, through their direct involvement in the competition employees manage to experience meaningfulness and they attribute intrinsic motives to these types of activities.

This study analyses the effectiveness of a publicly endorsed CSR initiative oriented towards internal social enhancement based on art and culture projects, leveraging the unique case of Parma City of Culture 2020. The findings might be beneficial to both companies and regulators aiming to achieve internal social enhancement. This study contributes to existing literature on the social dimension of CSR by emphasising the key role of art and culture projects in the organisational context and by opening new avenues for future research.

This study aims to examine the challenges in the implementation of energy management systems in residential buildings to lower the running cost and achieve a better energy-efficient building.

This study adopted a mixed research method. Quantitative data was gathered by issuing a research questionnaire to 20 Delphi experts, while qualitative data was acquired through a Systematic Literature Review. Data received was analyzed using the descriptive analysis method.

The findings revealed that the main barriers to incorporating energy management systems (EMSs) in residential buildings consist of a lack of awareness of energy management systems, lack of management commitment to energy management, lack of knowledge about energy management systems, lack of funds for energy management systems, resistance to energy management technology by the property owners and property managers, distrust and resistance to energy management technology by the property owners, high initial cost of energy management technologies, shortage of technicians for energy management technologies, the nonexistence of local manufacturers of energy management equipment, lack of incentives for efficient energy management and high repair costs of energy management technologies.

The specific focus on residential buildings may limit the applicability of findings to commercial or industrial sectors. Further research is warranted to accommodate other energy-consuming sectors.

People’s perceptions, either wrong or correct, affect their ability to make an informed decision to adopt energy management systems, denying them the opportunity to reap the associated benefits. Therefore, there is an urgent need for the residential industry stakeholders and the government to increase educational opportunities for property owners, managers and property tenants on the importance of energy management systems.

This research presents the potential obstacles and problematic areas that residents may encounter while using these energy management systems. Consequently, they will be able to make a well-informed choice when installing energy management systems. Moreover, the research elucidates the identification of novel perspectives and also unexamined obstacles that impede the widespread use of energy management systems in residential buildings.

This study aims to examine the metal pollution in coastal sediment in the Peninsular Malaysia.

Approximately 141 published studies were screened from 1,285 documents and reviewed to determine the existing pollution status in the coastal areas of Peninsular Malaysia and the metals under review were Pb, Hg, Cd, Ar, Cu, Zn, Cr and Ni. Sources of pollutants and their effect on biological systems, marine organisms and human health were addressed in this review as well as recommendation of heavy metal removal or remedies in short. Emphasis is placed on marine pollution, particularly on the toxic metal accumulation in biota.

This study has revealed the different concentrations of pollutants, low, moderately, and chronically contaminated areas from heavy metals and the consequences to aquatic ecosystem and indirectly to human health, since an increasing in the coastal developments in Peninsular Malaysia.

This study has revealed the different concentrations of pollutants, low, moderately, and chronically contaminated areas from heavy metals and the consequences to aquatic ecosystem and indirectly to human health, since an increasing in the coastal developments in Peninsular Malaysia.

Referring to the theory of organizational empowerment, the purpose of this study is to examine the relationship of organizational support and perceived environment on quality of care and job satisfaction, with organizational commitment as a mediator for the first variable.

This study employed a cross-sectional research design and data was collected from seven private and public sector hospitals in Pakistan, involving 352 nurses on a voluntary basis through a self-administered survey.

The results showed that organizational commitment mediates the relationship between organizational support and job satisfaction with the quality of care. Moreover, the perceived environment has an impact on job satisfaction and quality of care.

Healthcare service quality seems strictly dependent on the perceived quality of care and job satisfaction among healthcare workers. Theoretical and practical implications for policymakers and HR management are discussed.