Hind Muhtaseb, Grace Khoury and George Tovstiga
The purpose of this paper is to examine current performance management practices, identify potential areas of improvement and recommend appropriate interventions. Developing…
Abstract
Purpose
The purpose of this paper is to examine current performance management practices, identify potential areas of improvement and recommend appropriate interventions. Developing economies continue to intrigue in light of the promise they hold for future growth markets. Existing studies tend to focus on macro-economic factors and to concentrate on a few regions. Few studies have looked at the lesser developed Middle-Eastern regions, such as Palestine. This study seeks to address that deficit; it examines firm-level factors relevant to the competitive performance of enterprises in the Palestinian stone and marble industry, one of the most important industries in the region.
Design/methodology/approach
The study utilizes a mixed-methods exploratory qualitative and quantitative approach that probes operational and strategic performance factors. Interviews and insights derived from a survey-based research data from 45 respondents representing a sampling of 36 enterprises form the basis of the analysis.
Findings
Findings suggest that the majority of performance measures employed by the firms investigated rely primarily on traditional financial indicators. Although some progressive metrics including those targeting measures of productivity and process efficiency are being adopted by firms in the sector, measures that focus on long-term strategic growth promoters such as innovation and organizational learning are largely not yet employed.
Originality/value
The paper concludes with recommendations for how firms competing in such environments might enhance and improve their performance management.
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Hind Muhtaseb, Veronica Paz, Geoffrey Tickell and Mukesh Chaudhry
This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry…
Abstract
Purpose
This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship.
Design/methodology/approach
The data used in this study are extracted from public financial reports of 39 firms listed on Palestine Stock Exchange (PEX), spread across the service, insurance, industry and investment sectors, for the time period 2011–2022. A model is developed to test 4 hypotheses about the relationships between long-term and short-term debts, and earnings management, and then to examine the influence of audit industry specialization on these relationships.
Findings
The results depict a significant, negative relationship between long-term debt and earnings management. Whereas the association between short-term debt and earnings management is insignificant. Audit industry specialization is proven to have no influence on the relationships between the independent and the dependent variables. Results are robust for firms that changed their accounting policies and using different audit industry specialization proxies.
Originality/value
The association between leverage and earnings management is a significant research topic, given that previous research identifies credit ratings and debt covenant violations as key factors which motivate earnings management. This paper fills a substantial research gap by examining the relationship between the two variables in the context of Palestinian-listed firms, while emphasizing the distinction between long-term and short-term debts. It also highlights key relationships that have been neglected in this particular context, which adds to the body of literature. Furthermore, the research's findings provide a solid information base that is of great interest to accounting and auditing experts and that may be seriously evaluated to support and advance the PEX sector.
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Ahmad Ali Almohtaseb, Mohmmad Adnan Yousef Almahameed, Hisham A. Kareem Shaheen and Mohammad Haroon Jarrar Al Khattab
The purpose of this paper is to formulate a model for developing, implementing and evaluating performance management systems in Jordan public universities that will ensure the…
Abstract
Purpose
The purpose of this paper is to formulate a model for developing, implementing and evaluating performance management systems in Jordan public universities that will ensure the successful achievement of their set goals in the competitive dynamic environment.
Design/methodology/approach
This is a conceptual paper that focuses on the model for developing, implementing and evaluating performance management systems by public universities in developing countries.
Findings
As the focus is on a conceptual model for performance management systems in public universities in developing country, it is yet to be empirically tested.
Research limitations/implications
The conceptual model is limited to developing, implementing and evaluating performance management systems by public universities in developing countries.
Practical implications
The implementation and evaluation of performance management systems by public universities in Jordan and developing countries will ensure successful achievement of their set goals in the competitive dynamic environment.
Originality/value
The originality of the paper lies in its methodology. In this paper, an innovative conceptual model is proposed for developing, implementing and evaluating performance management systems by public universities in developing countries.
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Khalil Al‐Hyari, Ghazi Al‐Weshah and Muhammed Alnsour
This study aims to identify some of the major barriers that may hinder potential small to medium‐sized enterprise (SME) exporters and non‐exporters from exporting their operations…
Abstract
Purpose
This study aims to identify some of the major barriers that may hinder potential small to medium‐sized enterprise (SME) exporters and non‐exporters from exporting their operations in the international market.
Design/methodology/approach
Based on the aim of this study, a questionnaire based survey method was conducted among 250 Jordanian manufacturing SMEs using random sampling with usable response rate of 54 per cent. Data were analysed using relevant statistical methods ranging from factor analysis to regression analysis.
Findings
The results show that economic/political‐legal and governmental barriers, financial and information barriers have a significant negative relationship with the export performance of SMEs in Jordan. Also, the results show that exporters and non‐exporters significantly agree in their views of the various barriers.
Research limitations/implications
The study was carried out on SMEs operating in Jordan. Hence, caution should be taken when generalisation across cultures is considered. However, the findings of the study provide public and company policy makers with valuable guidelines for the formulation of suitable export marketing strategies and national export assistance programs.
Originality/value
This is ascribed to the relatively small local market size and to the country's gradual shift from heavy reliance on import substitution strategies in the last two decades to contemporary export orientation. Also, there is now a need for an urgent action plan to correct the deficit in the trade balance in the Jordanian economy. This action plan needs to include what causes Jordanian SMEs to export or prevents them from doing so. Once the relative importance of these barriers is detected, their validity in predicting the probability of a SME firm being an exporter can be tested.
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Şükrü Fırat Çiftçi and Beykan Çizel
The main purpose of this study is to investigate the factors affecting e-trust perception of tourists using Web-based travel intermediaries (WBTIs). Cognitive and affective…
Abstract
Purpose
The main purpose of this study is to investigate the factors affecting e-trust perception of tourists using Web-based travel intermediaries (WBTIs). Cognitive and affective attitude components are believed to be important in assessing the e-trust perception of tourists. However, this paper aims to investigate if self-efficacy would be an important predictor for e-trust in the context of WBTIs.
Design/methodology/approach
The quantitative research method is used in this study. Data were collected by the survey method from the tourists who visited Istanbul/Turkey and made their bookings via Web-based travel intermediaries. Hierarchical linear regression analysis is used to investigate to which extent age/gender/years of usage, self-efficacy, cognitive and affective components are affecting tourists’ e-trust perception.
Findings
According to the study results, self-efficacy, the attitude components, in addition to the demographic variables, predict a significant amount of variance (45%) in e-trust for Web-based travel intermediaries. Besides attitude components, self-efficacy is put forward as significantly important in the perception of e-trust.
Originality/value
The novelty of the current study is that it uses hierarchical regression to test if self-efficacy would be an important predictor for e-trust while examining the effect of various predictive variables in sequential order. Therefore, the relative importance of this e-trust predictor can be evaluated based on how much it contributes to the prediction over and above other important antecedents of e-trust according to the literature. This study provides evidence that the social cognitive theory may be useful in understanding e-trust in online tourist behavior.
论网络旅游中介的网络信任的原因:调研伊斯坦布尔游客
研究目的
本论文旨在调研影响网络旅游中介(WBTIs)的游客网络信任的各项因子。认知与态度因素是形成游客的网络信任的重要方面。然而, 本论文旨在研究是否自我效能感对于WBTIs的网络信任构成重要的影响因子。
研究设计/方法/途径
本论文采用定量分析法。数据采用问卷形式采集, 样本人群为伊斯坦布尔/土耳其的游客, 他们通过网络旅游中介订购他们的旅程。本论文采用层次回归分析法来检测年龄/性别/使用年份, 自我效能感, 认知与态度因子, 在何种程度上影响旅游的网络信任感知。
研究结果
研究结果表明, 自我效能感, 态度成分, 以及人口统计变量, 解释了WBTIs网络信任的45%变量方差。除了态度因子, 系我效能对于网络信任起到显著的促进作用。
研究原创性/价值
本论文的特别之处在于其使用了层次回归分析法检测了是否自我效能感对于影响网络信任, 同时又检验了各种预测变量作用的大小层次。因此, 每个信任预测因子的作用大小可以根据其对预测方差的大小比较来判断。本论文提出社会认知理论对理解在线旅游行为的网络信任有着显著帮助。
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Ritujaa Khanolkar, Pradeep Choudhary and Dr Sonal Gupta
The ongoing adverse effects of climate change have led scientific think tanks to aim towards achieving net-zero greenhouse gas (GHG) emissions targets with affordable and clean…
Abstract
The ongoing adverse effects of climate change have led scientific think tanks to aim towards achieving net-zero greenhouse gas (GHG) emissions targets with affordable and clean energy (Sustainable Development Goal 7). One of the significant contributors to the escalating emissions rate is the use of conventional vehicles. The uptake of electric vehicles (EVs) is a promising solution for a cleaner economy. However, increased penetration poses various challenges to the power system. There is a need to explore alternatives, such as hydrogen fuel cell vehicles (HFCVs), to use the advantages of both electric and conventional vehicles and bridge the gap between them. However, the transition to hydrogen-based transport requires intensive study of its key benefits and issues, the actions that need to be taken to achieve a changeover concerning light and heavy vehicles and whether such kind of transformation is likely or even possible. This chapter highlights the brief history and mechanics of HFCVs. It further analyses the various benefits and challenges which the technology poses. Additionally, it addresses critical questions regarding the feasibility of the shift towards hydrogen fuel to satisfy the world's rapidly growing energy needs and meet net-zero targets based on real-life applications. This chapter will be a valuable resource for further research, development and education efforts in HCFVs to assist in the rapidly growing transportation needs for automobiles and other vehicles.
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Juan Carlos Lucas Aguirre, German Antonio Giraldo Giraldo and Misael Cortés Rodríguez
In order to understand interactions aw vs equilibrium moisture content (EMC) in fortified coconut powder, moisture sorption isotherms were constructed under different storage…
Abstract
Purpose
In order to understand interactions aw vs equilibrium moisture content (EMC) in fortified coconut powder, moisture sorption isotherms were constructed under different storage conditions in order to predict the changes in their physical, chemical and microbiological properties that occur during storage and processing, which are unique to each food.
Design/methodology/approach
For which the moisture sorption isotherms were determined at three different temperatures (15, 25 and 35 °C), in a range of water activity from 0.1 to 0.90. Nine models, namely, the GAB, BET, Oswin, Smith, Halsey, Henderson, Chung and Pfost, Peleg and Caurie equations, were fitted to the sorption data. Various statistical tests were adopted as criteria to evaluate the fit performance of the models.
Findings
Of the models tested, the Peleg model gave the best fit to experimental data (R2 = 0.997; RMSE = 0.276), across the full range of water activities and at different temperatures. Humidity of the monolayer (mo) was found between 2.54 and 2.34%, a fundamental parameter to define the storage and control conditions, given that it is considered the value at which the product is more stable. The net sorption isosteric heat (Qst) increased to maximum and then diminished with increased moisture content (Xw); maximum values were obtained in the Xw interval between 0.48 and 2.87% (db), being between 35.72 and 99.26 kJ/mol, where the maximum value indicates coverage of the strongest bond sites and higher adsorbate-adsorbent interaction.
Originality/value
These results provide reliable experimental data on water absorption isotherms of the CP + FAC important to determine optimal processing, storing and packaging conditions.
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Manaf Al-Okaily, Dmaithan Al-Majali, Aws Al-Okaily and Tha’er Majali
The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to…
Abstract
Purpose
The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to automate their operational procedures and increase their corporate efficiencies through improved output quality and sustainability. Consequently, the purpose of this study is to look into the antecedent factors that directly and indirectly influence blockchain technology adoption in the context of digital accounting systems.
Design/methodology/approach
The data of the current study were obtained from 346 accountants working in information technology companies. Partial least squares structural equation modeling was used to test the research proposal model.
Findings
The empirical results confirmed that the adoption of blockchain technology is most considerably impacted by perceived usefulness, whereby it was also revealed that perceived ease of use has a direct and indirect effect on blockchain technology adoption.
Originality/value
According to the researchers’ knowledge, this study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of blockchain technology and its implications in digital accounting systems in the Jordanian context.
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The purpose of this study is to develop active package films using clove essential oil (CEO) and biodegradable polybutylene adipate terephthalate (PBAT) with varying weight…
Abstract
Purpose
The purpose of this study is to develop active package films using clove essential oil (CEO) and biodegradable polybutylene adipate terephthalate (PBAT) with varying weight percentages of SiO2 nanoparticles (SiO2NPs), as well as to investigate the mechanical, barrier, thermal, optical, surface hydrophobicity and antibacterial properties of PBAT incorporated with CEO as a natural plasticizer and SiO2NPs as a nanofiller.
Design/methodology/approach
PBAT-based bio-composites films were fabricated with different weight percentage of CEO (5% and 10%) and nanosilica (1% and 3%) by solution casting method. The packaging performance was investigated using universal testing machine, spectrophotometer, contact angle goniometer, oxygen and water vapour permeability tester. The antibacterial properties of PBAT-based nanocomposite and composite films were investigated using the ISO 22196 by zone of inhibition method.
Findings
The mechanical results exhibited that the addition of 10 Wt.% of CEO into PBAT increases the percentage of elongation, whereas, the addition of 3 Wt.% of SiO2NPs increases the tensile strength of the composite film. The presence of CEO in PBAT exhibits a good barrier against water permeability and SiO2NPs in the PBAT matrix help to reduce the opacity and hydrophobicity. The antimicrobial and thermal results revealed that the inclusion of 10 Wt.% of CEO and 3 Wt.% of SiO2NPs into PBAT polymer improved antimicrobial and thermal resistance properties.
Originality/value
A new PBAT-based active packaging film developed using natural plasticizers CEO and nanofiller SiO2 with a wide range of applications in the active food packaging applications. Moreover, they have good surface hydrophobicity, thermal stability, mechanical, barrier and antibacterial properties.
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Bashar Shboul, Mohamed E. Zayed, Hadi F. Marashdeh, Sondos N. Al-Smad, Ahmad A. Al-Bourini, Bessan J. Amer, Zainab W. Qtashat and Alanoud M. Alhourani
This paper aims to assess the economic, environmental, policy-related and social implications of establishing green hydrogen production in Jordan.
Abstract
Purpose
This paper aims to assess the economic, environmental, policy-related and social implications of establishing green hydrogen production in Jordan.
Design/methodology/approach
The comprehensive analysis has been investigated, including economic assessments, environmental impact evaluations, policy examinations and social considerations. Furthermore, the research methodology encompasses energy demand, sector, security and supply analysis, as well as an assessment of the availability of renewable energy resources.
Findings
The results indicate substantial economic benefits associated with green hydrogen production, including job creation, increased tax revenue and a reduction in energy imports. Additionally, the study identifies positive environmental impacts, such as decreased greenhouse gas emissions and air pollution. Noteworthy, two methods could be used to produce hydrogen, namely: electrolysis and thermochemical water splitting. As a recommendation, the study proposes that Jordan, particularly Aqaba, take proactive measures to foster the development of a green hydrogen industry and collaborate with international partners to exchange best practices and establish the necessary infrastructure.
Originality/value
To the best of the authors’ knowledge, this paper is among the first to provide a comprehensive perspective on the potential of green hydrogen production as a driving force for Jordan’s economy, while also benefiting the environment and society. However, the research recognizes several challenges that must be addressed to materialize green hydrogen production in Jordan, encompassing high renewable energy costs, infrastructure development requirements and community concerns. Despite these obstacles, the study asserts that the potential advantages of green hydrogen production outweigh the associated risks.