Amer Al Fadli, John Sands, Gregory Jones, Claire Beattie and Domenico Pensiero
This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares…
Abstract
Purpose
This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares this level of influence between the pre- and post-issuance of the Jordanian corporate governance code (JCGC) in 2009.
Design/methodology/approach
Longitudinal data (panel data) from all non-financial listed companies on the Amman stock exchange for the period 2006-2015 was collected and analysed. The content analysis method was used to assess the CSR reporting evident in the annual reports. An ordinary least square regression was used to investigate the relationship between board independence and the level of CSR reporting.
Findings
The results revealed that board independence has a positive and significant influence on the level of CSR reporting. This influence became significantly stronger post the issuance of the corporate governance code in Jordan. The findings suggest that the presence of independent directors on the board encourages companies to report additional CSR information as one of the legitimation strategies to manage the expectations of stakeholder groups.
Research limitations/implications
This study provides motivation for regulators and companies to continue to improve board independence effectiveness.
Practical implications
The study supported evidence from prior studies, conducted the developed countries, that legitimacy theory is also applicable in Jordanian companies, which is a developing country. This study contributes to the debate and findings of the literature about governance and CSR reporting, specifically in the Middle East, as well as the potential of future studies in developing countries using a legitimacy theory as the basis for their investigations and motivation. This study provides evidence to motivate regulators and companies to improve, further, board independence effectiveness.
Originality/value
This empirical study has explored the potential influence of board independence on the level of CSR reporting in Jordan for JCGC pre- and post-issuance, which has not been examined previously and the findings for future studies in the Middle East region and other developing countries.
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Salim Khalid, Claire Beattie, John Sands and Veronica Hampson
This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.
Abstract
Purpose
This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.
Design/methodology/approach
This research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory.
Findings
The participants identified a number of approaches to incorporating environmental dimensions within the BSC: fully integrated, partially integrated, a separate additional perspective and differentiation based on the origin of the environmental activities and events. These findings confirm the contingent nature of the selected model and reinforce the importance of organisational vision and environmental strategy as formative factors.
Research limitations/implications
This research provides a starting point for future research to refine the proposed models and evaluate their viability and relevance in other contexts.
Practical implications
This study provides motivations for managers to engage with the BSC as an effective performance measurement system, which can be developed and adapted to incorporate important environmental elements of organisational performance.
Social implications
This study reveals the importance of difference between endogenous and exogenous environmental activities. As concerns around the environmental consequences of organisational activities continue to grow, opportunities for institutions to reassure stakeholders of their sustainable practices are increasingly critical.
Originality/value
This study presents preliminary evidence on the suitability of various models for integrating environmental dimensions within the BSC. The findings provide a valuable contribution to literature on performance measurement systems in the healthcare sector.
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Salim Khaleel Khalid, Claire Beattie and John Stehpen Sands
This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs).
Abstract
Purpose
This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs).
Design/methodology/approach
This research adopted a qualitative case study approach with semi-structured interviews within an Australian public health service organisation. Secondary document analysis was performed using annual reports, strategic plans and website data.
Findings
The internal barriers creating resistance to incorporating environmental performance dimensions into the BSC include the existing role of environmental disclosure, insufficient sustainability BSC knowledge, lack of BSC champion support, organisational culture and limited environmental commitment practices. Solutions revealed to support decisions to integrate environmental performance in the BSC include recruiting sustainability expertise, articulating financial motivations and recognising external pressures.
Practical implications
The findings provide suggested actions for other organisations facing similar challenges regarding integrating environmental performance into a BSC.
Social implications
In the current business environment, organisations face growing pressure to consider environmental performance in their BSCs. This study provides insights into the potential problems that prevent or delay the integration of environmental issues into BSCs.
Originality/value
This study provides evidence on how institutional and external factors influence barriers and motivations to embed environmental performance measures into a BSC. This study demonstrates how health-care organisations can effectively overcome barriers by modifying specific institutional artefacts. This is an important contribution to the body of knowledge because there is limited empirical research regarding integrating environmental issues into a public sector BSC that projects key organisational commitment indicators.
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Moamen A. Shazly, Khaled AbdElAlim and Hesham Zakaria
The chapter examining the impact of artificial intelligence (AI) on audit quality to achieve business sustainable practices, trying to found that using of AI as a substitute for…
Abstract
The chapter examining the impact of artificial intelligence (AI) on audit quality to achieve business sustainable practices, trying to found that using of AI as a substitute for human intelligence affects auditor’s capability and experience, from other hand affects audit process, starting from audit planning until issuance of reporting. Based on literature review about AI and audit quality, the chapter findings showed that AI adoption is a necessary requirement for auditors due to time constraints, accuracy requirements, and job speed requirements. The impact of AI on audit quality is profound and multifaceted. By leveraging the capabilities of AI, auditors can enhance the accuracy, efficiency and objectivity of their work.
To guarantee that the application of AI benefits the auditing profession and the public it serves, it is imperative to solve the obstacles that come with it. AI has the ability to greatly improve audit quality, but its deployment needs to be closely monitored to prevent any early problems. With appropriate training, data, and governance, AI can enhance the efficiency and effectiveness of audits, leading to more accurate and reliable financial reporting. However, it is important for auditors to be aware of the challenges and risks associated with AI and to take steps to mitigate these risks. Where cybersecurity is a protection line for external threats and it is considered as a new risk management tool.
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Noor Taha and Hashem Alshurafat
In the dynamic landscape of industrial enterprises, the integration of advanced technologies has emerged as a crucial factor in enhancing both operational efficiency and…
Abstract
In the dynamic landscape of industrial enterprises, the integration of advanced technologies has emerged as a crucial factor in enhancing both operational efficiency and sustainability. This paper explores the impact of artificial intelligence (AI), the Internet of Things (IoT), and blockchain technology on accounting sustainability performance. AI's data processing and predictive capabilities, IoT's real-time monitoring, and blockchain's transparency and security are examined for their roles in transforming traditional accounting practices. The discussion highlights how these technologies collectively improve the acceluracy, efficiency, and reliability of financial and sustainability reporting, driving a culture of transparency and continuous improvement. By aligning financial objectives with sustainable practices, industrial enterprises can achieve long-term stability and contribute to global sustainability efforts. This study underscores the importance of technological adoption in navigating the complexities of modern industrial operations and achieving a balance between financial success and sustainable stewardship.
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This study aims at identifying the extent of the pioneering role of digital transformation technology in developing the accounting profession in Jordan from the point of view of…
Abstract
This study aims at identifying the extent of the pioneering role of digital transformation technology in developing the accounting profession in Jordan from the point of view of Jordanian Certified Public Accountants. It also aims at identifying the obstacles that may limit the benefit from the pioneering role of utilizing this technology. To achieve the objectives of the study, the researcher developed a questionnaire to collect data, where the study population consisted of 362 certified accountants. A random sample of 218 certified accountants has been selected including accountants and workers in the auditing offices in Jordan, and the branches of major international audit firms (Big Four), which constitute almost 60% of the study population. The number of distributed questionnaires was 218, 124 questionnaires were recovered to identify them, and 4 questionnaires were excluded because of completeness of answers, and the number of questionnaires approved for the purposes of analysis and research was 120, representing 55.1% of the distributed questionnaires, and 33.2% of the study population. The study showed several results, including: High pioneering role of digital transformation technology in accounting profession development in Jordan, low presence of obstacles that may limit the benefit from the pioneering role of digital transformation technology in accounting profession development in Jordan. The researcher presented many recommendations, including: Enhancing the benefits from the pioneering role of digital transformation technology in accounting profession development.
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In today's world, technology is at the forefront of the new global focus, and it is a key field of interest for countries striving to excellence. Integrating technology into the…
Abstract
In today's world, technology is at the forefront of the new global focus, and it is a key field of interest for countries striving to excellence. Integrating technology into the agricultural sector has the potential to significantly improve progress toward sustainable development goals. This study investigates how applying technology and sustainability to agriculture can influence women's roles in this sector in Jordan. We examine the impacts of technological implementation, including access to information, economic empowerment, skill development, and environmental impact, as well as the challenges such as financial barriers, limited land access, and cultural constraints. Our findings highlight the importance of the government and major organizations in facilitating the use of technology through training programs and financial support for farmers. We recommend implementing project ideas that promote technological advancement in agriculture, such as our proposed project “HASSAD,” which aims to increase technology adoption among farmers while also providing additional services. By supporting these initiatives, we can promote economic growth while also empowering women in agriculture, resulting in a more sustainable and inclusive agricultural sector.
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Wafa Khalaf Al Adwan and Marah Essam Al Safadi
This study aims to investigate the Jordanian Telecommunications Company's implementation of business analytics and how it affects the caliber of its financial reporting. The staff…
Abstract
This study aims to investigate the Jordanian Telecommunications Company's implementation of business analytics and how it affects the caliber of its financial reporting. The staff members of Jordanian telecom businesses will receive a questionnaire. Previous research has indicated that organizational, technological, and environmental factors have a significant role in influencing the choice to use business analytics. It is also anticipated that pressure from competitors, top management backing, and cost savings would all have a significant impact on the intention to use business analytics. These financial reports have improved in quality as a result. These anticipated outcomes demonstrate how crucial it is for businesses to employ business analytics as a tool to improve their financial performance and ability to compete in the global marketplace.