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The purpose of this paper is to analyze and evaluate the current status of e-government services in Afghanistan. To identify the evaluation criteria based on citizen satisfaction from e-government services, the proposed government-to-citizen (G2C) evaluation model is considered in the context of Afghanistan.

A conceptual G2C evaluation model and e-government evaluation model are proposed. The criteria used for the G2C evaluation model is based on the demand and supply side, which have an immense effect on citizen satisfaction. The mixed research method (quantitative and qualitative) is used, and quantitative data analysis results are supported through qualitative data analysis.

The findings reveal that citizen satisfaction from e-government services in Afghanistan are affected by services availability on multiple channels, citizen-centric features, paralingual support, process performance, skills divide, awareness, information security and transaction security.

Yet to be addressed, three criteria deemed as significant factors are recommended to be included in the model, namely, government readiness, system quality (usability, service quality and information quality) for supply side and social divide for demand side. These three criteria can help in proposing a successful G2C evaluation model. Additionally, the quantitative data used in this study were collected through paper-based questionnaires. Data collection through Internet can help to get responses from various parts of the country for future evaluation of G2C services.

The key findings of this study are vitally important for e-government strategies and policy makers to design and disseminate appropriate e-government services to Afghan citizens. The proposed evaluation model can also be used as a guideline for e-government development in Afghanistan.

A conceptual model for e-government services evaluation approach is proposed based on literature review. The proposed G2C evaluation model identifies and validates key factors and criteria in the context of Afghanistan.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Crises that involve major disruption demand effective supplier relationship management. Buying firms are able to use appropriate strategies that serve to strengthen relations and in turn help manage supply chain costs, address inventory issues and enable contingency planning for similar future crises.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

This study examines the effect of the spiritual leadership of the leaders in a consulting team on psychological safety climate and team innovation. Moreover, our research adopts the contingency theory of leadership to investigate whether the effect of spiritual leadership on psychological safety climate and team innovation could be moderated by personal characteristics of team members in terms of occupational self-efficacy.

Survey data were obtained from 229 team members across 24 consulting firms in Bangkok. To minimize common method bias, team innovation was assessed by team leaders while other variables were assessed by team members. We used Partial Least Squares Structural Equation Modeling to analyze the data.

The analysis supports the positive effect of spiritual leadership on psychological safety climate and team innovation. Psychological safety climate also mediates the effect of spiritual leadership on team innovation. Lastly, the moderating effect analysis shows that the spiritual leadership of the team leaders exerts a weaker influence on the psychological safety climate and team innovation when team members exhibit high levels of occupational self-efficacy.

Because spiritual leadership plays a significant role in boosting team innovation through the creation of a psychologically safe climate, the consulting firms can provide a leadership development program to help their team leaders to gain insight into the nature of spiritual leadership and learn how to demonstrate appropriate behaviors when they supervise a team. In particular, this policy recommendation is highly relevant when team leaders supervise members who exhibit low occupational self-efficacy.

Our findings not only illustrate that spiritual leadership could enhance team innovation through the mediating role of psychological safety climate, but the level of occupational self-efficacy of the team members could significantly reduce the effects of spiritual leadership on psychological safety climate and team innovation.

This study aims to contribute to the supply chain management (SCM) literature differently. It offers insightful information about the main enablers that affect supply chain efficacy (SCE). Therefore, this study examines the significant roles and the relationships between SC absorptive capacity, SC risk mitigation, supply chain agility (SCA) and supply chain integration (SCI) among manufacturing firms (MFs) in the Middle East region.

This paper performed a quantitative survey-based study to analyze the substantial roles of SC absorptive capacity, SC risk mitigation, SCA and SCI on SCE. Thus, the authors conducted an online survey through 260 MFs that are listed in the Chamber of the industries of Jordan, Egypt and Turkey that only responded by email. The main respondents were chief executive managers, operations managers, managers and logistics employees from both mid and top levels. The conceptual model was tested by using a hypothesis-testing deductive approach. The findings are based on covariance-based analysis and structural equation modeling (SEM) using partial least squares (PLS)-SEM software.

The PLS-SEM clearly shows a significant relationship between SC absorptive capacity, SCA and SCI on SCE, while surprisingly still, SC risk mitigation does not significantly affect SCE. Further, the outcomes of this study indicate that there is a significant effect of SCA as a mediating factor in the relationship between SC absorptive capacity and SCE directly and indirectly, as well as a moderating effect of SCI in the relation, whereas there is a nonsignificant effect by SC risk mitigation. Finally, there is a significant effect of SCI in the relationship between SC absorptive capacity and SC risk mitigation on SCE as a moderating factor.

This study introduces a theoretical insight and empirically presents that both SCA and SCI are proper logistics characteristics for mediating and moderating the impact of SC absorptive capacity on SCE. Such findings of this study can provide insightful implications for managers at different levels in MFs, stakeholders and policymakers regarding the importance of using the three mentioned enablers on SCE in MFs, in the Middle East firms, in particular, and in developing countries, in general.

This study tries to examine how supply chain (SC) absorptive capacity (AC), SC ambidexterity, SC risk mitigation and supply chain agility (SCA) affect SC efficacy (SCE) in manufacturing firms (MFs) in the Middle East region.

Using a quantitative approach through a survey-based study, 1,004 questionnaires were distributed to the MFs that are listed in the chambers of the industries of Jordan, Egypt, Saudi Arabia and Bahrain in the Middle East region, with 239 useable and valid responses retrieved for analysis, representing a 23.8% response rate. The main respondents were chief executive managers, operations managers, managers and logistics managers from both mid and top levels. The conceptual model was tested by using a hypothesis-testing deductive approach. The findings are based on covariance-based analysis and structural equation modeling (SEM) using partial least squares-SEM (PLS-SEM) software.

This study illustrates a significant relationship between SC AC, SC ambidexterity, SC risk mitigation and SCA on SCE. Further, the findings indicate that there is a significant effect of SC risk mitigation as a mediating factor in the relationship between SC AC, and SC ambidexterity on SCE directly and indirectly, as well through a moderating effect of SCA in these relations. Finally, there is a significant direct and indirect effect of SCA in the relationship between SC AC and SC ambidexterity on SCE as a moderating factor.

This study presents theoretical and empirical insights that both SC risk mitigation and SCA are proper logistics features for mediating and moderating extends the literature by adding a positive role of SC AC and SC ambidextrousness in mitigating SC risks. However, this study adds up the SC literature by evidencing moderating role of SCA between the absorptive capacities, ambidexterity on SCE. Such findings of this study can provide insightful implications for managers and practitioners at different levels in and efficacy among MFs (MFs, stakeholders and policymakers regarding the importance of using the three mentioned enablers on SCE) in MFs, particularly in the Middle Eastern firms and in developing countries in general East region.

This study aims to examine the simultaneous effect of variations in the Capital Adequacy Ratio and Credit Risk of Islamic banks of the Gulf Cooperation Council under the influence of the Basel III regulations using an innovative approach.

This approach highlights the critical importance of the Basel III reform in preserving the stability of the regional and international financial sector in the Gulf Cooperation Council and globally by examining the complex dynamics between Capital Adequacy Ratio and Credit Risk and their interaction under regulatory constraints. The annual reports and financial performance of 26 Islamic banks were analyzed over the period 2013–2021.

The findings highlight the critical importance of the Basel III reform in preserving the stability of the regional and international financial sector in the Gulf Cooperation Council and globally by examining the complex dynamics between Capital Adequacy Ratio and Credit Risk and their interaction under regulatory constraints. The annual reports and financial performance of 26 Islamic banks were analyzed over the period 2013–2021.

The insights from findings help define effective strategies to manage and mitigate Credit Risk while strengthening solvency under Basel III prudential supervision. Policymakers, regulatory authorities and banking institutions can optimize the management of Credit Risk and create a robust and stable financial environment for Islamic banks.

This paper explores the strategies adopted by purchasing firms to streamline relationships with suppliers amid the COVID-19 outbreak.

This study employed a multiple case study method and conducted 42 semi-structured interviews with procurement managers from six firms in the United Arab Emirates.

This study reveals six helpful strategies that purchasing firms can undertake to streamline supplier relationship management (SRM) in the wake of COVID-19. Precisely, purchasing firms are revising supply chain costs, planning orders in advance, sharing critical information with suppliers, planning major contingencies, developing a robust relationship with suppliers (e.g. partnership) and finally, improving the supplier's visibility.

This study comes with certain limitations. First, the results are based on a limited number of 42 interviewees. Hence, the study’s results cannot be generalized to a broader population. Second, the data were collected based on the cause and effect relationship.

The findings of this study can help purchasing firms learn and use new appropriate strategies to manage the relationship with their suppliers in the midst of the COVID-19 outbreak.

This study contributes to SRM literature by unveiling six distinct strategies (such as revising supply chain costs, planning orders in advance, sharing critical information, etc.) that purchasing firms have employed to develop a robust and healthy working relationship with the suppliers in the midst of the COVID-19 outbreak.

Emergency Medical Services (EMS) providers are often faced with a range of ethical dilemmas in their line of work that require moral courage to make a quick and ethical decision. The purpose of this study is to investigate the level of professional moral courage (PMC) in EMS providers and its relationship with their demographic characteristics.

In 2022, a cross-sectional descriptive study was conducted on 175 EMS providers at the Hamadan Emergency Medical Center. The study utilized an available sampling method. Data was collected using a demographic information form and Sekerka's moral courage questionnaire, which was distributed electronically. The collected data was analyzed using SPSS 26 software with descriptive and analytic tests.

According to the findings, the average age of the participants was 34.57 ± 3.46 years. The majority of participants were married (50.3%), had work experience ranging from 8 to 14 years (49.7%), and held a degree in emergency medicine (52.6%). The participants displayed a high level of PMC, with an average score of 62.5 ± 8.14. Notably, age, work experience, educational level, and employment status were all found to have a significant relationship with moral courage (p < 0.05) among the demographic characteristics.

The study has a limitation in terms of the sampling method employed, which may impact the generalizability of the results. Another limitation, by a narrow margin, is that the sample size is smaller than what was estimated. Furthermore, using various measurement tools to assess PMC might lead to varying outcomes. Consequently, it is recommended that future research incorporates random sampling and devises a dedicated psychometric instrument to assess the PMC of EMS providers.

The results revealed a positive correlation between work experience and PMC among providers. This can be attributed to the challenges and outcomes they have encountered throughout their careers. Moreover, EMS providers with higher educational qualifications and job stability demonstrated higher levels of moral courage.

This study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower earnings management than non-Shariah-certified firms and how often a firm must hold its certification to observe considerably reduced earnings management. This study also explores how senior management ethnic dualism affects the association of Shariah certification and earnings management.

The authors analyze the hypothesized association between Shariah certification and earnings management using a panel regression model and several robustness tests, including the Heckman selection model. The sample consists of 547 nonfinancial firms listed on the Bursa Malaysia stock exchange, with 5,478 firm-year observations over the 2001–2016 sample period.

Shariah certification is found to mitigate earnings management, particularly for firms that consistently retain their Shariah status. The longer firms retain their Shariah certification continually, the lower the earnings management. Additionally, the results indicate that the negative impact of Shariah certification on earnings management is driven by ethnic duality when a specific ethnic group dominates the top management.

Firms’ commitment to religious-based screening and continuation of certification plays a significant role in improving earnings quality. Firms are committed to abiding by the Shariah code of conduct instead of using the Shariah status for reputation purposes to attract investors.

For investors, the continuous compliance status is a crucial indicator of a firm’s commitment to comply with Shariah principles and to mitigate earnings management. Regarding policy implications, Shariah-compliance guidelines can constrain earnings manipulation, especially among firms lacking ethnic diversity.

The study shows that Shariah certification must be maintained consecutively to reduce earnings management. Shariah certification’s governance function is crucial in ethnically homogeneous firms, primarily when one ethnic group dominates the senior management.