Marina Apaydin, Martin Johannes Løkse Sand, Rebecca A Hoogendoorn and Maha Eshak
The expected learning outcomes are to understand key frameworks and tools for global leaders through the application of widely used theoretical frameworks on a written business…
Abstract
Learning outcomes
The expected learning outcomes are to understand key frameworks and tools for global leaders through the application of widely used theoretical frameworks on a written business case, understand the role of the leader in a team, apply theories of change to situations to anticipate courses of events and evaluate and apply relevant theory to assess a leader’s character and personality.
Case overview/synopsis
Hassan Allam Holding (HAH) was a family-owned Egyptian engineering, construction and infrastructure company managed by co-Chief Executive Officers and brothers Amr and Hassan Allam. HAH experienced significant growth and success, but eventually, it reached a point where its family governance structure could no longer sustain further growth. Amr and Hassan realized this and started planning to transition toward a corporate governance structure. In 2016, they managed to get the International Finance Corporation on board as an equity partner, and this helped propel the governance transition, but they still needed to find a way to convince the family to step back. This case study can help students understand the issues that may occur during a change within an established organization of any size. The case study considers the implications the change may have on the leader, his personality and his character and how it shapes the leader in question as an outcome. This case study has been designed to be used in one or two sessions and can be offered in management or leadership courses at an undergraduate or graduate level.
Complexity academic level
This case study is intended for graduate and undergraduate students studying a leadership or management course. It can help students comprehend the challenges of a family-owned business and how change is associated with such businesses. The case also considers how leaders are shaped by effectively managing conflict. This case can be considered as Level 1 on a 1–3 scale, as the full description of the situation is given in the case and the task of the students is to analyze the leader and his decisions using various academic concepts and theories (Erskin et al., 2003).
Supplementary materials
Teaching notes are available for educators only.
Subject code
CSS 3: Entrepreneurship
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Dalia Abdel Rahman Farrag, William H. Murphy and Mohammed Hassan
The purpose of this study is to modify the service quality scale (SERVQUAL) for measuring the performance of Islamic banks after modifying and validating it to fit the Islamic…
Abstract
Purpose
The purpose of this study is to modify the service quality scale (SERVQUAL) for measuring the performance of Islamic banks after modifying and validating it to fit the Islamic banking context. Furthermore, it provides insights for the limitations good service delivery has on maintaining favorable provider’s satisfaction in Islamic banks under conditions when category attitudes have been disrupted and made salient by major disruptive events.
Design/methodology/approach
Focus groups (managers of Islamic banks) were conducted to develop context-specific service quality measures. Exploratory factor analysis and CFA have been conducted to test the validity of scales developed and questionnaires were then sent to Islamic banking customers of major Islamic banks in Egypt for testing the relationships between the research variables and hypotheses developed.
Findings
The findings of this study are two-fold; identifying a service quality dimension not previously identified in extant service quality measures (SERVQUAL, CARTER), devotion to customers and alerts brand managers that harm to category attitudes caused by societal-level disruptive events can make it difficult to gain high satisfaction even with superior customer service. In this disruptive event context, although high service quality is associated with brand satisfaction, brand satisfaction seems unexpectedly dampened by category attitudes, perhaps, due to the general malaise felt toward the category following the disruptive events.
Practical implications
Islamic institutions are alerted to the heightened need for providing superior service, as even superior service may no longer assure high satisfaction. Extrapolating to an even bigger societal disruptor, in the soon-to-come post-COVID-19 world, category attitudes toward walk-in banking services will be in turmoil and highly salient. So, brand managers will need to develop creative ways to strengthen not just brand attitudes but also to re-stabilize category attitudes if the category is to recover.
Originality/value
This is considered a pioneer study in using mixed methods to re-think the famous SERVQUAL scale in a unique context and relating findings to impacts of disruptive events on attitude toward Islamic banking.
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Mohammed Wheed Hassan and Kadhim Abdul Wahab Hassan Al-Asadi
The purpose of communicating with your esteemed magazine is your continuous support with Arab researchers and your sponsorship of research on the Arab world.
Abstract
Purpose
The purpose of communicating with your esteemed magazine is your continuous support with Arab researchers and your sponsorship of research on the Arab world.
Design/methodology/approach
The research design was based on the APA style, and the methodology used in this research study is statistical and applied analysis to reach the desired results.
Findings
The results of this study provide an interesting perspective on the factors that influence changes in variables in Iraq: The prevailing patterns of temperature in Iraq are characterized by a clear pattern, and it is noticeable that they are linked to patterns of distance connection, but it is affected by some local influences, including the different terrain in Iraq. The highest values recorded by the correlation relationship were for the oscillation NAO and EA-WR with −0.812, −0.805, respectively. It is clear from the results that the correlation values are different between the northern and southern stations regions, and that the most influential appeared during the month of January, meaning that the effects of the remote correlation patterns are clearer during the winter season. Most of the correlation values of temperature were at the significance level of 0.5 and 0.1, in addition to that, the correlation was inverse, meaning that when the values of the distance correlation patterns rise, the temperature rates drop above the study stations and vice versa. The effect of SOI appeared during the months of December, April and May, and it recorded a strong correlation with the temperature variable. Most of the oscillations showed different effects with temperature, and it cannot be inferred that the effect is subjected and affected by the oscillation without reference to the extensions of pressure systems and their effects on the local conditions over Iraq.
Research limitations/implications
There are no restrictions.
Originality/value
The topic of the research is one of the modern topics that researchers have not taken up in a large way, and the apparent thesis in the research is one of the effects of the newly observed climate changes with the aim of addressing and limiting the effects of these phenomena on the Arab world.
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Mohammed Hassan Makhlouf, Adel Qatawneh and Walid Safi
Narrative disclosures offer further elucidation of a company's financial performance beyond what is presented in numerical format. This can assist stakeholders in gaining a deeper…
Abstract
Purpose
Narrative disclosures offer further elucidation of a company's financial performance beyond what is presented in numerical format. This can assist stakeholders in gaining a deeper comprehension of the elements that impact reported earnings, thereby improving the quality of financial information. The current research explores the impact of narrative disclosure on the earnings quality of firms listed on the Amman Stock Exchange (ASE).
Design/methodology/approach
Appropriating an index to measure the narrative disclosure level in the research sample firms, the research utilizes an analysis of the textual content of nonfinancial reports and statements issued by the management of the ASE-listed nonfinancial firms between 2013 and 2022. The financial statements issued in the annual financial reports are also adopted to extract data on earnings quality and the controlling variables. The analysis of the data and attainment of the findings necessitate using the panel data.
Findings
It is indicated that narrative disclosure affects earnings quality. To be precise, the greater the narrative disclosure, the lower the absolute value of the voluntary discretionary accruals and thus the higher the quality of accounting earnings.
Research limitations/implications
The findings contribute to new research on disclosure issues, particularly narrative disclosure, which enhances reader confidence in financial and nonfinancial reports and prevents misleading and manipulated information.
Originality/value
This research helps decision-makers understand the relationship between reports, statements and earnings quality in a firm. It's unique in exploring this relationship, especially in developing countries. The study is the first of its kind in Jordan, known for its economic stability and strategic location in the Middle East, making its findings applicable to similar environments.
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Adel M. Qatawneh and Mohammed Hassan Makhlouf
The current study aims to examine the influence of smart mobile banking services (SMBS) on senior clients’ intention to use banking applications through the moderating role of…
Abstract
Purpose
The current study aims to examine the influence of smart mobile banking services (SMBS) on senior clients’ intention to use banking applications through the moderating role of digital accounting. For that sake, features of SMBS were adopted and included (convenience, security, trust and ease of use).
Design/methodology/approach
Quantitative approach was used through adopting a questionnaire as a tool of study. The questionnaire was built by researcher through the aid of previous studies; the questionnaire was distributed on a convenient sample of senior bank clients who were above 60 years old as according to UNCEF. After application process, researcher retrieved (306) properly filled questionnaires and SPSS was used to screen and analyze gathered primary data. It is worth mentioning that Cronbach’s alpha scored higher than 0.70 which guaranteed the reliability and consistency of study tool.
Findings
Results of the study indicated that SMBS influence senior clients’ intention to use these applications and this influence is moderated by ramifications of digital accounting. It appeared that features of SMBS were mainly ease of use and trust, which can effect on how senior clients are convinced to use SMBS. Digital accounting appeared in the sense of guaranteeing a high level of stability and accountability to use SMBS through security, easy access, continuous update and valid presentation of application contents. Results of hypothesis testing accepted the main hypothesis which argued that there was a statistically significant influence of SMBS on senior clients’ intention to use, with a value of (R2 = 0.73, p = 0.5). Based on such results, the study recommended that bank managers should focus on providing reliability and privacy by introducing digital accounting practices in a deeper way to ensure efficiency, reliability and compatibility in the banking services provided.
Practical implications
Limitations of current study were presented through the application on senior clients who were above 60 years old according to UNICEF. As for the practical implications of study revealed that understanding the factors that influence senior clients’ intention to use SMBS can help banks develop strategies to improve their experience with the banking service. For example, if digital accounting is found to be a significant moderating factor, banks can invest in digital accounting solutions to provide a more user-friendly interface for senior clients. As for theoretical implications, the study can extend the technology acceptance model by examining the moderating role of digital accounting in the relationship between SMBS and senior clients’ intention to use. This can contribute to a better understanding of the factors that influence technology adoption among senior clients.
Originality/value
The originality of current study is that it focuses on the use of SMBS, which is a relatively new technology that has gained significant popularity in recent years due to its convenience and accessibility. Also, the study examines senior clients, who are an important demographic for the banking industry, as they represent a large portion of the population that is more likely to face challenges in adopting new technologies.
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Mohammed Hassan Makhlouf and Rawand Alani
This study aims to reveal the impact of e-learning on accounting education amid COVID-19 in Jordanian universities from the viewpoint of faculty members.
Abstract
Purpose
This study aims to reveal the impact of e-learning on accounting education amid COVID-19 in Jordanian universities from the viewpoint of faculty members.
Design/methodology/approach
The questionnaire is used as a study instrument distributed to faculty members at the Accounting Departments of the Jordanian public and private universities. Due to the COVID-19 pandemic, Google Forms has been used to distribute 117 questionnaires that have been analyzed via the partial least squares-smart program.
Findings
The results show a negative impact of learning difficulties on accounting education, a negative impact on the personal skills of faculty members on the digitization of accounting education, no impact on the personal skills of faculty members, a positive impact on training courses, the use of technology on accounting education and the digitization of accounting education, as well as a positive impact on the skills of faculty members on the digitization of accounting education.
Research limitations/implications
These results are significant in determining the adequacy of online learning for accounting education at the Accounting Departments of Jordanian public and private universities from the viewpoint of faculty members amid COVID-19.
Originality/value
This study highlights the impact of the e-learning system imposed amid COVID-19 on accounting education, teaching efficiency and the future of accounting education.
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Mohammed Ibrahem Ali Hassan, Katalin Borbély and Árpád Tóth
The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.
Abstract
Purpose
The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.
Design/methodology/approach
Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.
Findings
The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.
Research limitations/implications
The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.
Practical implications
This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.
Originality/value
To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.
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Abdullah Abdulmahsan Bin Saran
The global prominence of languages and Saudi Arabia’s Vision 2030, which supports the necessity of German proficiency for the nation’s socioeconomic evolution, necessitate a…
Abstract
Purpose
The global prominence of languages and Saudi Arabia’s Vision 2030, which supports the necessity of German proficiency for the nation’s socioeconomic evolution, necessitate a deeper understanding of German teaching in Saudi international schools. This study delves into the influence of various teaching strategies on students' German writing skills. The research particularly focuses on traditional and innovative methods and considers the factors that drive these teaching approaches.
Design/methodology/approach
Data were collected from 304 students in Riyadh, Saudi Arabia, through a questionnaire. The relationships between teaching strategies and students' German writing abilities were analyzed using regression techniques.
Findings
The results indicate that both traditional and innovative teaching strategies positively influence students' writing skills. The regression analysis shows that the independent variables (traditional teaching strategies, innovative teaching strategies and factors influencing teaching strategies) collectively account for 68.9% of the variation in students' German writing skills. Even though a variety of techniques influence students' academic performance, the study’s findings indicate that several strategies – such as self-evaluation, pair work, oral feedback, grammar instruction and translation – have a major impact on students' German writing abilities.
Originality/value
This research brings unique insights into the German teaching realm of Saudi international schools, emphasizing the harmony between Vision 2030 goals and effective teaching methodologies. It elucidates the considerable influence of both traditional and innovative strategies on student writing outcomes. For educators in Saudi Arabia’s international educational environment, the study’s findings underline the importance of adopting student-centric approaches in the writing process, ensuring students evolve as proficient writers. Additionally, the research underscores the significant role of variables affecting teaching strategies, spotlighting their pivotal role in shaping student outcomes.
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The current paper aims at exploring the audit committee characteristics’ effect on impression management.
Abstract
Purpose
The current paper aims at exploring the audit committee characteristics’ effect on impression management.
Design/methodology/approach
The methodology is based on the use of the content analysis of financial annual reports, as data of a 69-company sample study from 2015 to 2019 attained from “Amman Stock Exchange” has been analyzed. Moreover, multiple regression analysis on panel data was employed.
Findings
The results show that the independence of the audit committee, the financial expertise of the audit committee and female members negatively affect impression management, implying that these characteristics mitigate financial reporting manipulation and decrease the practices of impression management. However, the findings detect no significant influence for committee meetings on impression management.
Research limitations/implications
Notably, the current work is applicable and useful for understanding the audit committee’s role in enhancing the financial reporting’s quality, along with the significance of the audit committee in growing the stakeholder’s confidence in financial reporting. In light of these results, regulatory bodies’ efforts are encouraged to create additional strategies and instructions to ensure the trustiness and credibility of financial reporting.
Originality/value
This paper will be useful to companies that want to improve the quality of financial reporting and decrease the impression of management’s effect on financial reporting’s readers. Moreover, this paper contributes to the literature on impression management by exploring the effect of audit committees on impression management of annual financial reports of the users in the context of emerging markets and Middle East countries, particularly Jordan.
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Wagdi Rashad Ali Bin-Hady, Arif Ahmed Mohammed Hassan Al-Ahdal and Samia Khalifa Abdullah
English as a foreign langauge (EFL) students find it difficult to apply the theoretical knowledge they acquire on translation in the practical world. Therefore, this study…
Abstract
Purpose
English as a foreign langauge (EFL) students find it difficult to apply the theoretical knowledge they acquire on translation in the practical world. Therefore, this study explored if training in pretranslation techniques (PTTs) (syntactic parsing) as suggested by Almanna (2018) could improve the translation proficiency of Yemeni EFL students. Moreover, the study also assessed which of the PTTs the intervention helped to develop.
Design/methodology/approach
The study adopted a primarily experimental pre- and posttests research design, and the sample comprised of an intake class with 16 students enrolled in the fourth year, Bachelor in Education (B.Ed), Hadhramout University. Six participants were also interviewed to gather the students' perceptions on using PTTs.
Findings
Results showed that students' performance in translation developed significantly (Sig. = 0.002). All the six PTTs showed development, though subject, tense and aspect developed more significantly (Sig. = 0.034, 0.002, 0.001 respectively). Finally, the study reported students' positive perceptions on the importance of using PTTs before doing any translation tasks.
Originality/value
One of the recurrent errors that can be noticed in Yemeni EFL students' production is their inability to transfer the grammatical elements of sentences from L1 (Arabic) into L2 (English) or the visa versa. The researchers thought though translation is more than the syntactic transmission of one language into another, analyzing the elements of sentences using syntactic and semantic parsing can help students to produce acceptable texts in the target language. These claims would be proved or refuted after analyzing the experiment result of the present study.