Mohammed Salem, Samir Baidoun, Nabila Abu Sharekh, Nabil Sammour, Ghada Alnajar, Fady Alasttal, Ihab Alghusain and Hassan Saqer
In both developed and developing countries, the COVID-19 pandemic has created a new generation of first-time online shoppers. More significantly, academics and practitioners…
Abstract
Purpose
In both developed and developing countries, the COVID-19 pandemic has created a new generation of first-time online shoppers. More significantly, academics and practitioners believe that the shift to online shopping will continue in the years to come. Therefore, the purpose of this study was to examine the role of digital marketing tools as a moderator variable between the independent variables (i.e. consumption patterns, lifestyle, level of income, and payment methods) and dependent variable (i.e. the consumer's attitude towards online shopping) during the COVID-19 pandemic time in Arab countries.
Design/methodology/approach
A structured and self-administered online survey has targeted online shopping users in six different Arab countries based on a snowball and convenience sample. In total, 577 useable questionnaires were analyzed.
Findings
The findings show a significant positive relationship between the independent variables (i.e. consumption patterns, lifestyle, level of income, and payment methods) and the dependent variable (i.e. consumer attitude towards online shopping). Furthermore, the results reveal that the positive relationship between the independent and dependent variables is strengthened by the existence of the moderator variable, the digital marketing tools.
Research limitations/implications
This study was based on cross-sectional data collection, rather than a longitudinal study and collected data from six Arab countries. It is suggested that future research should expand the survey in more similar countries to broaden the database for further generalizations and use a longitudinal approach to better assess changes in attitudes over time. In addition, this study focused on the issue from a consumer's viewpoint, so it is recommended that future research could be conducted, but from the viewpoint of marketing managers.
Practical implications
This study represents a further deeper insight into consumer behaviour; it advocates giving more emphasis on organizations' awareness of their customers' consumption pattern, lifestyle, level of income, and payment method. The findings of this study can help managers and marketers to design a promotional mix to improve consumer's behaviour towards online shopping. The results suggest paying more attention to the high relevant effect of the consumption pattern, lifestyle, level of income, and payment method on the consumer attitude towards online shopping.
Originality/value
This paper is one of the few attempts that investigated consumer attitudes toward online shopping in the Arab world. Importantly, it identified the drivers of online shoppers' attitudes in the Arab world. This may be used to develop and implement e-marketing strategies. Furthermore, this paper examines the role of digital marketing as a moderator variable to provide empirical evidence to the body of knowledge of these drivers during the COVID-19 pandemic time in the Arab countries.
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Rihab Grassa, Roufayda ElHout, Rashed Rafiee, Omar Yousuf Hassan and Saqer Humaid AL Suwaidi
The purpose of this paper is to assess the extent of narrative disclosure in the sustainability-integrated reports of listed companies in the UAE and its effect of firm’…
Abstract
Purpose
The purpose of this paper is to assess the extent of narrative disclosure in the sustainability-integrated reports of listed companies in the UAE and its effect of firm’ performances. In 2020, The Securities and Commodities Authority issued a circular requiring all public joint stock companies listed on the Abu Dhabi Securities Exchange (ADX) or the Dubai Financial Market (DFM) to publish a sustainability report as part of their set of Integrated Reports.
Design/methodology/approach
Using all publicly available sustainability integrated reports of listed companies in DFM and ADX over the period 2018–2022, we first gather the report’s content by compiling a list of words using a computational linguistic technique that aims to identify specific characteristics of sustainability reports. Then, we use a GLS model to study the effect of the sustainability reporting on firm financial performance and risk.
Findings
The paper findings shows the level of sustainability disclosure of observed firms is noticeable. Besides, sustainability reporting has a significant effect on firm’s operational performance (ROA), financial performance (ROE) and market performance (Tobin’s Q). Nevertheless; it does not affect the financial risk.
Research limitations/implications
Our study makes many contributions to the literature on corporate reporting. First, our analysis complements research that largely focuses on the financial disclosures in corporate reports by examining the sustainability-specific information and providing a full review of sustainability narratives. Second, by examining the effect of sustainability reports on shareholders' wealth, this article contributes to the current knowledge of sustainability reporting.
Practical implications
Our research offers several practical implications to policymakers, management, shareholders in different ways. The outcomes of this study helps policymakers to assess the effect of the Securities and Commodities Authority circular on the extent of sustainability related information disclosed in the integrated-report. It also helps the government to understand the level of environmental, social and governance (ESG) disclosure per sectors. Besides, this research findings give insight to managers to understand the effect of ESG disclosed information in the sustainability integrated report on firm financial and market performances. In addition, the paper findings assure shareholders of the positive impact on sustainability integrated-report on firm performance.
Originality/value
To the best of the authors’ knowledge, no research has yet looked at the narratives of sustainability reports in the UAE context taking into account the different important aspects of these reports and its impact on firm performance and risk.
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The existing technology adoption model (TAM) has ignored the importance of social proof of credibility such as risk, security and privacy. Also, this study aims to provide…
Abstract
Purpose
The existing technology adoption model (TAM) has ignored the importance of social proof of credibility such as risk, security and privacy. Also, this study aims to provide understanding how the issues of usability such as interactivity, compatibility and credibility can influence the mobile banking (MB) adoption of commercial and Islamic banks. This study has offered two theoretical models which may be helpful to understand the importance of social proof of credibility during MB adoption.
Design/methodology/approach
It is exploratory study therefore the researcher used triangulation of qualitative methods such as online banking app reviews, focused group and semi structured interviews are used to understand the behavior of customers toward MB adoption.
Findings
Consumers are actively involved to take recommendations from close sources, experts, customers and crowd opinion using interactive social media platforms (SMPs). The purpose to gather information is to save from usability, risk, security and privacy issues, especially when customers share their personal and financial information with the purpose to use MB. Results reveal that people with disabilities require MB app that has adjustable size, color, text and functions. The usability issues such as system design, response time, aesthetics, personalization, installation and service quality influenced the use of MB in Islamic banks.
Originality/value
Present study has offered social proof as TAM which highlights usefulness and credibility as important factors that can create social proof on SMPs. This study provides rich insights regarding what initiatives are required to resolve the issues of usability such as interactivity, compatibility and credibility that can influence the MB adoption of commercial and Islamic banks. Another major contribution of this study is to explore the issues of MB for people with disabilities and suggest how they can improve the service quality of MB for people with disabilities.
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Zaid Jaradat, Ahmad Al-Hawamleh, Saqer Al-Tahat and Allam Mohammed
The Kingdom of Saudi Arabia is in the midst of a transformative economic vision, aiming to diversify its economy and reduce dependency on oil revenues. Adopting modern…
Abstract
Purpose
The Kingdom of Saudi Arabia is in the midst of a transformative economic vision, aiming to diversify its economy and reduce dependency on oil revenues. Adopting modern technological solutions like Cloud Accounting Information Systems (AIS) is pivotal in this regard. The purpose of this study is to explore the impact of Cloud AIS on achieving Sustainable Development Goal (SDG) 8.
Design/methodology/approach
This study uses a quantitative research strategy and bootstrapping to analyze data from the Kingdom of Saudi Arabia (KSA) industrial sector using partial least squares structural equation modeling.
Findings
The study findings provide substantial evidence supporting the positive impact of Cloud AIS on achieving SDG 8. Significant relationships were identified between infrastructure readiness and Cloud AIS utilization, the critical role of data quality in driving Cloud AIS utilization and the significance of security compliance in influencing Cloud AIS utilization. In addition, the quality of service providers was demonstrated to be a crucial factor for effective Cloud AIS implementation. This study also established that infrastructure readiness significantly influences the attainment of SDG 8.
Practical implications
The practical implications of this study provide actionable insights for decision-makers in the KSA industrial sector. Leveraging Cloud AIS effectively will enable organizations to enhance operational efficiencies, promote inclusive economic growth and contribute significantly to achieving SDG 8.
Originality/value
This study contributes significantly to the existing literature by delving into the impact of Cloud AIS on achieving SDG 8, specifically in the context of the KSA – an area that has not been extensively studied.
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Bassam Maali and Christopher Napier
The paper seeks to examine the cultural factors that shaped the creation of one of the earliest Islamic banks, discussing the tensions that arise between religious and economic…
Abstract
Purpose
The paper seeks to examine the cultural factors that shaped the creation of one of the earliest Islamic banks, discussing the tensions that arise between religious and economic aims.
Design/methodology/approach
The paper is a case study of a historically significant institution. The information on which the paper is based was obtained through interviews with participants in the process being analysed, review of archived documents, and observation. Edgar Schein's theory of organisational culture and leadership is employed to provide theoretical structure for the analysis.
Findings
The paper shows that creating a new type of organisation – an Islamic bank – in Jordan required special legislation. A study of the development of this legislation reveals that the bank's founder needed to convince both the religious and political authorities and potential investors that the bank would comply with Shari'a principles while at the same time generating profitable business. The outcome was to validate transactions that were Shari'a‐compliant in form but similar in substance to those of conventional banks.
Research limitations/implications
The paper examined one bank, and the findings are not necessarily representative of the experience of other Islamic financial institutions.
Social implications
The research highlights the problems faced in establishing businesses that seek to follow the moral and economic teachings of Islam. The paper contributes to the ongoing debate about whether it is possible to establish genuinely Islamic businesses within a conventional economy.
Originality/value
This is the first detailed academic study of the creation of an Islamic financial institution to make use of a wide range of documentary and oral evidence, including interviews with insiders.