Saeed Askary and Davood Askarany
The purpose of this study is to investigate the essential analytical skills required by accounting students to succeed in a rapidly evolving data-driven job market. Specifically…
Abstract
Purpose
The purpose of this study is to investigate the essential analytical skills required by accounting students to succeed in a rapidly evolving data-driven job market. Specifically, the study explores the role of data analytics, visualisation and software proficiency (e.g. Excel, Power BI) in the contemporary Australian accounting industry. The scope extends to providing recommendations for academia, professional bodies and employers on how accounting education can better align with the dynamic needs of the business environment by integrating these skills into curricula and professional development programmes.
Design/methodology/approach
Data was collected from Australian job listings incorporating accounting and data analytics tasks from popular job advertisement websites such as Seek, Indeed and Monster. Using the keyword “Data Analyst”, information was gathered on skills demanded, technology proficiency, industry sectors, professional qualifications and salary expectations. The data set comprised 73 observations across various job requirements and characteristics variables.
Findings
Critical analytical skills sought by accounting professionals in the current job market include extracting insights from big data, solving complex business problems, effective communication and data visualisation. Proficiency in tools like Microsoft Excel, SQL and Power BI is paramount.
Originality/value
This study enriches the literature by providing comprehensive insights into the contemporary demands for accounting analytics skills. It highlights the importance of integrating technology into accounting education and the varying skill requirements across industries. Additionally, it offers implications for professional qualifications and underscores the necessity for continuous monitoring and adaptation of accounting curricula to meet evolving industry needs.
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Saeed Askary, James S. Pounder and Hassan Yazdifar
The purpose of this paper is to investigate the effects of cultural values on accounting uniformity and consistency among Arabic nations.
Abstract
Purpose
The purpose of this paper is to investigate the effects of cultural values on accounting uniformity and consistency among Arabic nations.
Design/methodology/approach
A combination of a survey and analysis of published data on accounting information. Cluster analysis is used to classify the countries on the basis of accounting consistency and uniformity.
Findings
The study indicates that the Hofstede‐Gray hypothesis of accounting uniformity in Arab countries is supported by actual examination of accounting practice.
Research limitations/implications
This is an initial study and the results need to be confirmed in future research. Nevertheless, the finding should be of interested to global investors, international accounting organizations (e.g. IFAC) and other academics who are researching accounting in the Middle East.
Practical implications
The study indicates that in Arabic nations with a Muslim majority, cultural factors affect accounting development generally and accounting uniformity particularly. The study also shows that accounting practice in Saudi Arabia is less strict in term of uniformity in comparison with other Arabic countries.
Originality/value
The paper is one of the few attempting to assess the effects of culture on accounting uniformity in the Middle East.
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Saeed Askary and Beverley Jackling
This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East…
Abstract
This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study.
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The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing countries by applying Gray's 1988 model and Hofstede 1980 cultural…
Abstract
Purpose
The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing countries by applying Gray's 1988 model and Hofstede 1980 cultural study.
Design/methodology/approach
Connecting seven variables introduced within a testable model lead the finding to classify the twelve countries within a range from statutory control to professionalism. The data set was collected from 1996 to 2000 through different sources. Twelve developing countries have been chosen from the Middle East and South East Asia in this study and cluster analysis is used for analysing and classifying the countries.
Findings
The results show while the Gray's hypothesis of statutory control is positively confirmed for Iran, and moderately for Bangladesh, Jordan, Oman, and Qatar, it is negatively rejected for Pakistan, Turkey, Malaysia, and Indonesia.
Research limitations/implications
One limitation of this study is the improvised nature of the data set caused by the difficulty in collecting an extensive data set from developing countries.
Practical implications
The findings of the study provides a useful source of information about accounting authority in those developing countries in which improve the knowledge and literature about the accounting practice internationally.
Originality/value
The findings of the study are useful in harmonization process of the international accounting practices. Knowledge about important aspects of accounting setting of the countries is essential to realize the impediments of harmonization.
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Issam Benhayoun, Salma Bougrine and Aimad Sassioui
The aim of this study is to investigate the factors that influence the readiness to adopt artificial intelligence (AI) tools within Moroccan auditing firms.
Abstract
Purpose
The aim of this study is to investigate the factors that influence the readiness to adopt artificial intelligence (AI) tools within Moroccan auditing firms.
Design/methodology/approach
A quantitative research design was used, using survey data to examine the influence of perceived usefulness (PU), ease of use (EU) and top management commitment (TMC) on AI adoption readiness (AIAR) in auditing. A conceptual model, drawing from the technology acceptance model (TAM) and supported by findings from previous literature, was proposed. The model was tested using partial least squares – structural equation modelling on data collected from 116 Moroccan respondents.
Findings
The study confirmed that PU and TMC do not significantly influence the AIAR in auditing in Morocco, whereas EU is positively and significantly associated to the AIAR.
Research limitations/implications
The study presents findings based on data from a single country, which may limit the broader applicability of the results to other contexts or regions with different regulatory, cultural or economic environments.
Practical implications
The results suggest that TAM is not necessarily adapted to AI adoption within an emerging context like Morocco. The significant role of EU in AIAR suggests that Moroccan firms should prioritize the development and integration of AI tools that are intuitive and user-friendly. AI should be presented not only as a tool for enhancing audit quality but also as a means of reducing workload and improving efficiency. Furthermore, rather than relying solely on top-down mandates, a more decentralized approach to AI adoption could be effective, where individual auditors are empowered to experiment with AI tools and integrate them into their practices. This approach could foster a culture of innovation and gradual adoption, increasing the likelihood of successful AI integration within Moroccan auditing firms.
Social implications
AI adoption in auditing can promote societal benefits by enhancing transparency, accountability and trust in both public and private sectors. In countries like Morocco, where financial transparency is lacking but vital for stability, AI can help reduce corruption, improve decision-making and foster public trust, ultimately supporting investment and social equity.
Originality/value
This paper offers an original contribution by examining AIAR in Morocco’s auditing sector, focusing on an emerging market and African context. Unlike studies in developed countries, it highlights the unique challenges and opportunities faced by Moroccan auditors, considering factors like PU, EU and TMC. It challenges organizations to assess their readiness and the ability of their employees to effectively integrate AI into their workflows.
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This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.
Abstract
Purpose
This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.
Design/methodology/approach
The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.
Findings
The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.
Originality/value
Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.
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Nadia A. Abdelmegeed Abdelwahed
Developing and maintaining green innovation (GI) and environmental performance (EP) has become a significant challenge for every organization. The present paper attempts to…
Abstract
Purpose
Developing and maintaining green innovation (GI) and environmental performance (EP) has become a significant challenge for every organization. The present paper attempts to confirm the contributions of technology leadership (TL) and green HRM (GHRM) to green work engagement (GWE), GI and EP. The study also recognizes GWE’s contribution to connecting TL, GHRM, GI and EP.
Design/methodology/approach
The study applies a deductive approach where data are gathered through questionnaires from employees of manufacturing firms in Egypt. Consequently, the study utilizes 312 cases to draw its conclusions.
Findings
With regard to analysis, the researcher used path analysis through AMOS and established a positive effect of TL on GI and EP but a negative on GWE. GHRM has been confirmed to predict GWE, GI and EP positively. Furthermore, GWE positively influences GI and EP among the employees of manufacturing firms in Egypt. The indirect paths establish a significant contribution of GWE in developing the links between TL and EP, GHRM, GI and EP. On the other hand, it negatively affects the link between TL and GI.
Practical implications
The study assists employers in setting green goals for their employees by offering the required knowledge, skills and training for green environmental management. The study also benefits employees’ workplace green behaviors in performance appraisals and promotions.
Originality/value
The study’s originality assists in overcoming the remaining gaps in the literature by enriching the penetration of the literature from a developing context.
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Boshra Ahmed Halo, Rashid Al-Yahyai, Abdullah Al-Sadi and Asma Al-Sibani
Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and…
Abstract
Purpose
Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and Talaromyces variabilis, in conferring drought tolerance in tomato plants.
Design/methodology/approach
Preserved endophytic fungi from a Rhazya stricta desert plant were adopted to obtain the required fungal treatment; tomatoes received fungal treatments directly in plastic trays and subsequently in pots. Drought was applied using 15% of PEG-6000 at two stages: flowering and fruiting. The following parameters were measured: pollen sterility, growth characteristics, morphological analysis and biochemical analysis, including proline, gibberellic acid (GA3) and chlorophyll measurements; thus, the data were analyzed statistically using SPSS software.
Findings
All applied endophytes significantly promoted pollen viability and tomato yield under stressed and nonstressed conditions. Interestingly, these endophytes significantly enhanced the number of trichomes under drought stress and promoted tomato fruit quality. The colonized tomato plants accumulated a high proline level under drought stress but lower than un-inoculated stressed plants. Also, a significant rise in growth characteristics was observed by A. fumigatus and A. terreus under normal conditions. Moreover, both raised GA3 levels under drought-stressed and nonstressed conditions. Also these two endophytes enhanced chlorophyll and carotenoid contents under drought stress. Fruit characteristics were enhanced by nonstressed T. variabilis and stressed A. fumigatus.
Originality/value
The present endophytic fungi provide impressive benefits to their host in normal and drought-stressed conditions. Consequently, they represent valuable sources as sustainable and environmentally friendly alternatives to mitigate drought stress.
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David Anthony Kirby, Iman El-Kaffass and Felicity Healey-Benson
The study considers how entrepreneurship and its leaders need to adapt to address the sustainability challenge.
Abstract
Purpose
The study considers how entrepreneurship and its leaders need to adapt to address the sustainability challenge.
Design/methodology/approach
It adopts a grounded theory style approach and is based on a case study derived from non-participant observation and secondary data.
Findings
The research findings suggest that to address the sustainability challenge requires a new approach to entrepreneurship that is based on systems thinking and the principle of harmony. It suggests the need for less emphasis to be placed on “making as much money as possible” and that there should be broader focus on the development of community entrepreneurship and the creation of civic entrepreneurs.
Research limitations/implications
The research introduces a new approach to entrepreneurship in order to address the sustainability challenge and this has implications for entrepreneurial leadership.
Practical implications
The concept, known as Harmonious Entrepreneurship, requires the integration of the four main approaches to entrepreneurship (economic, eco, humane and social), abandonment of the Friedman (1970) mantra that the responsibility of business is to make as much money as possible and a change in the mindset and competence requirement of the entrepreneurial leader.
Social implications
The findings imply the need to change the way entrepreneurship is taught and entrepreneurial leaders are trained and developed. Also they suggest the need to focus on community entrepreneurship and the creation of Civic Entrepreneurs.
Originality/value
The article introduces a new, more holistic approach to entrepreneurship in order to address the sustainability challenge. It is based on a study of the vision and achievement of an Islamic entrepreneur and has implications for entrepreneurship, entrepreneurial leadership and entrepreneurship education and training. It will be of interest to entrepreneurship scholars, educationalists and those concerned with the promotion and development of entrepreneurship, as well as all agencies and individuals concerned with the future of the planet and its people. Recommendations are made for further research and verification.