مجلة العلوم الإدارية و الإقتصادية

Factors Influencing Big Data Analytics Integration in New Product Development: Evidence from Saudi Arabia

2025-10-01T17:02:41+03:00

Big data analytics (BDA) have long been used to harness the benefits of the ever-growing volumes of data generated in today's markets. While BDA is usually utilized to inform business decisions and strategies, efforts to incorporate big data analytics into more innovative business functions are rarely explored. This paper investigates the factors that influence the integration of Big Data Analytics tools into the New product development process by surveying 146 product development specialists working in Saudi-based businesses. Our data were analyzed using a Backward Stepwise logistic regression. Our model explained about 28% of the variance in deploying BDA in new product development projects. The model's positive predictive value was 83.7%, and its negative predictive value was 60%, indicating high accuracy in predicting deployment and non-deployment outcomes. Our findings revealed compatibility and top management support as the most significant factors influencing the integration of BDA into product development in Saudi businesses. This study contributes to the body of literature by using a holistic approach to examine the integration of IT solutions into specific business functions. It also guides managers aiming to incorporate Big Data Analytics into their New Product Development projects.

Measuring Time, Cost, Complexity, Quality, and Security of Ten Free E-Learning Platforms and Their Compliance with Lehman's Eight Laws

2025-10-01T17:10:31+03:00

E-learning programs in all fields have become necessary, especially after the Covid-19 pandemic, so the use of free e-learning systems has spread and been widely used in many governmental and private institutions, and their provision and management has become an urgent contemporary issue. This paper has selected the top 10 free e-learning programs, and the full code for each program was downloaded and then the code was analyzed using Project Code Metrics, a professional software tool for analyzing and measuring the time, cost, complexity and quality of different parts of the selected programs through source code analysis. After downloading and analyzing 10 programs, the results were analyzed and matched with Lehman's eight laws.

Secure E-healthcare System Based on Blockchain Technology and Ensemble Models

2025-10-01T17:16:19+03:00

Ensuring the security and privacy of e-healthcare systems is now crucial due to the increasing occurrence of various cyberattacks in vulnerable environments, including Distributed Denial of Service (DDoS). Blockchain technology and ensemble models offer one of the most promising solutions to ensure data privacy and integrity within secure e-healthcare system. In this paper, blockchain and ensemble models' capabilities are employed to develop a secure e-healthcare system. The DDoS attack detection mechanism utilizes ensemble model training and smart contracts to significantly enhance attacks detection efficiency and accuracy. We assess the approach's performance by evaluating two ensemble models, Random Forest (RF) and Extreme Gradient Boosting (XGBoost) focusing on DDoS attacks detection using the recent dataset CICIoMT2024. The combination of blockchain and ensemble models result in accurate detection of DDoS attacks exceeding 90%. This improvement signifies an unprecedented innovation in ensemble models in blockchain-enabled e-healthcare systems. Moreover, in terms of prediction time, the DT model excels with the fastest prediction time.

A Novel Approach for Dynamic Ambulance Routing: Integrating K-Means++ Clustering with Time-Variant Multi-Objective SPEA2

2025-10-01T17:20:15+03:00

This study introduces a novel two-phase approach to tackle the Dynamic Ambu-lance Routing Problem (DARP), a significant issue in emergency services where numerous injured individuals across various areas require immediate medical care. The challenge is intensified by the limited number of ambulances and the fluctuating nature of demand for services. To address this, we propose a hybrid method that combines K-Means++ clustering with a Time-Variant Multi-Objective SPEA2 algorithm. This model classifies patients into two categories: Hard Emergency Injury (HEI) and Soft Emergency Injury (SEI), taking into account the emergence of new demands during ambulance operations.The pro-posed framework frames DARP as a multi-objective optimization issue, focusing on minimizing overall travel distance and patient ride time. In the initial phase, K-Means++ clustering organizes injury locations into spatially coherent groups, enhancing fleet management efficiency. The second phase applies a Time-Variant Multi-Objective SPEA2 algorithm to optimize ambulance routes within these clusters. We evaluate the performance of our approach against leading methods such as NSGA-II, NSGA-III, and traditional SPEA2, using key metrics for Pareto front assessment, including Hypervolume, Spacing, and the R2 Indicator. The findings indicate that our approach effectively balances multiple objectives and significantly enhances ambulance response efficiency.Our proposed K-Means++-TVSPEA2 algorithm demonstrates superior performance in ambulance routing optimization, achieving an average traveled distance reduction of 49.3% compared to K-Means-SA-TS, 8.6% compared to PA-PSO, and 12.2% compared to GA. Additionally, it improves ride time by 9.1% over K-Means-SA-TS and 12.7% over PA-PSO. These results highlight the efficiency of our approach in optimizing emergency response routing.

تقييم كفاءة الشركات الصغيرة والمتوسطة بمنصات التمويل الجماعي بالملكية باستخدام أسلوب تحليل مغلف البيانات

2025-10-01T13:56:33+03:00

يقدم هذا البحث نموذجًا لقياس الكفاءة النسبية الشركات الصغيرة والمتوسطة بمنصات التمويل الجماعي بالملكية، باستخدام أسلــوب تحليـــل مغـــلف البيــــانات (Data Envelopment Analysis (DEA))، استخدمنا ثلاث متغيرات داخلة وخارجة لقياس كفاءة الشركات عينة الدراسة وأوضحت نتائج أسلوب تحليل مغلف البيانات الشركات التي حققت الكفاءة التامة والتي تمثل حدود الكفاءة تبعًا لنموذج (BCC) ذو نظرية عوائد الحجم المتغيرة (VRS)مما يثبت قدرة الشركات على استعمال الموارد بالشكل الكفء، كما وبين النموذج الشركات التي لم تحقق الكفاءة والواقعة خارج حدود الكفاءة بالنموذج، مما يعني أن هذه الشركات لديها مشكلة في استعمال الموارد الخاصة بها. ويوصى باعتماد الشركات الصغيرة والمتوسطة في منصات التمويل الجماعي بالملكية على أسلوب تحليل مغلف البيانات، بشكل دوري في قياس الكفاءة والتخطيط المستقبلي في استخدام الموارد المتاحة.

الدور المعرفي للجامعات وأثره في نجاح العمل الحر (دراسة ميدانية على شركات القطاع الخاص في المحافظات الجنوبية الفلسطينية)

2025-10-01T14:11:54+03:00

هدفت الدراسة إلى معرفة أثر الدور المعرفي للجامعات في نجاح العمل الحر في شركات القطاع الخاص التي تهتم بمجالات العمل الحر في المحافظات الجنوبية الفلسطينية، استخدم الباحثان المنهج الوصفي التحليلي لتحقيق أهداف الدراسة، كما تم استخدام الاستبانة كأداة للدراسة، وتمثل مجتمع الدراسة من جميع العاملين عن بُعد في شركات القطاع الخاص في المحافظات الجنوبية، حيث بلغت العينة الكلية (189) موظفاً، وقد تم اختيارهم بطريقة العينة العشوائية البسيطة، وكان عدد الاستبانات المستردة (162) منها (150) استبانة صالحة للتحليل الإحصائي.

وقد توصلت الدراسة إلى وجود علاقة طردية متوسطة ذات دلالة إحصائية، بين الدور المعرفي للجامعات بأبعاده الثلاثة: (دور الأستاذ الجامعي، والأنشطة الطلابية واللامنهجية، والمقررات والمساقات الدراسية)، ونجاح العمل الحر في شركات القطاع الخاص في المحافظات الجنوبية، كما تبين أن مستوى واقع نجاح العمل الحر في شركات القطاع الخاص في المحافظات الجنوبية جاء بوزن نسبي (%64.7). وأوصت الدراسة بضرورة تحديث الجامعات للخطط الدراسية، والتطرق لمواضيع العمل الحر، وضرورة اهتمام العاملين عن بُعد بتعلم مهارات اللغة الإنجليزية، ومهارات التواصل مع العملاء ومهارات التسويق لخدماتهم، وضرورة اهتمام مؤسسات التعليم العالي والوزارات بنشر ثقافة العمل الحر عبر أفراد المجتمع في قطاع غزة.

Exploring Unexplored Territory: A Study of Sports Sponsorship Effectiveness in the Saudi Football League

2025-10-01T14:22:26+03:00

This study examines the effects of sports sponsorship on consumer behavior within Saudi Arabia’s football scene, focusing on Al Hilal FC and Tania sponsorship agreement. Utilizing a cross-sectional design with 190 participants collected via convenience sampling and social media, the data were analyzed using partial least squares structural equation modeling. Findings indicate that team identification and performance significantly enhance sponsorship awareness, which positively influences brand attitudes and purchase intentions. This research provides new insights to sports sponsorship literature by exploring its effectiveness in an unexplored context. The findings offer practical implications for brands, suggesting deeper integration with team narratives and leveraging the collectivist culture of Saudi Arabian fans to build emotional connections. By fostering meaningful engagements and supporting initiatives that resonate with the fan base’s values, brands can maximize the impact of their sponsorships.

Organizational resilience model in SMEs using management control systems: the case of the Saudi Arabian Economy

2025-10-01T14:34:27+03:00

While recently, academic and practitioner interest has turned to organizational resilience in SMEs, empirical research examining factors influencing resilience for SMEs remains sparse. This empirical research examines the role of organizational factors, including adaptive organizational culture, strategic HRM practices, and management control systems, as well as the individual factor of employee resilience in enhancing organizational resilience, among Saudi SMEs in a post-coronavirus context.Data was collected through as survey questionnaire from 330 SMEs operating in several industrial and service sectors, and PLS-SME was applied to analyze data. The results reveal the positive influence of adaptive organizational culture and strategic HRM practices on resilience at the employee and organizational level for SMEs in Saudi Arabia. Moreover, employee resilience positively correlates with organizational resilience and is a significant or partial mediator of the association linking organizational factors to organizational resilience. Management control systems also moderate employee / organizational resilience links. The results offer senior and middle management in the Saudi SME an understanding of the importance of strategic HRM and adaptive organizational culture for enhancing resilience for employees and organizations and also point to the significance of management control systems for a strong link between employee-level and organization-level resilience.

The Relationship Between Organizational Silence and Organizational Citizenship Behavior Among Female Administrative Staff at King Abdulaziz University

2025-10-01T14:39:43+03:00

This study examines the relationship between organizational silence (OS) and organizational citizenship behavior (OCB) among female administrative employees at King Abdulaziz University, focusing on the impact of OS on five dimensions of OCB: altruism, courtesy, sportsmanship, conscientiousness, and civic virtue. Using a quantitative cross-sectional design with a sample of 176 employees, data were collected via a structured questionnaire adapted from validated scales. Correlation and regression analyses revealed significant negative relationships between OS and each OCB dimension, with OS also showing a strong predictive effect on the total OCB score. These findings highlight the detrimental role of OS in reducing employees’ engagement in discretionary behaviors critical to organizational success. The study underscores the need for policies that promote open communication, trust, and inclusivity to mitigate the effects of OS and foster a collaborative and proactive work environment.

The Role of e-Commerce Creativity and Innovation in Enhancing the Success of High Street Businesses: A Systematic Literature Review

2025-10-01T15:17:10+03:00

With the growing digitalization of the global economy, the survival of high street businesses (HSBs) largely depends on their ability to creatively and innovatively adopt e-commerce solutions. This study explores the impacts of creativity and innovation on the e-commerce activities of HSBs. Through a systematic literature review and thematic analysis, the study examines potential barriers to e-commerce adoption in these businesses. Conversely, the study focuses on strategies to enhance creativity and the successful adoption of e-commerce in high street businesses. The findings highlight the significance of creativity and innovation in fostering e-commerce acceptance among HSB entrepreneurs, emphasizing the potential for improved business positioning. The study offers practical implications for HSB entrepreneurs, stressing the increasing need to embrace innovative practices for business sustainability. Additionally, it provides insights for policymakers on how to develop supportive frameworks to promote innovation in SMEs. By underscoring the role of innovation and creativity in SME operations, the study offers new directions for future research and policy development in advancing entrepreneurship in the high-street sector.

Marketing Strategic Drift: Four Causes and Solutions

2025-10-01T15:22:22+03:00

Purpose: The aim of this study is to explore key causes of marketing strategic drift and empirically testing the effects of these causes on marketing strategic drift. Methodology: A quantitative research design was used to achieve the purpose of this study through collecting data from a sample consisting of marketing managers in service enterprises. The key causes of marketing strategic drift were identified based on a direct review of the literature. Findings: Four key causes of marketing strategic drift were induced from the literature; customer, cognition, innovation, and change orientation. Testing the effects of these four independent variables using structural equation modeling by SmartPLS software pointed out that these variables have significant and negative effects on marketing strategic drift. Value: Service enterprises can avoid marketing strategic drift through finding solutions for customer, cognition, innovation, and change-driven causes of marketing strategic drift, i.e. becoming customer, cognition, innovation, and change-oriented enterprises.

The Impact of Knowledge Management Processes on Service Innovation: A study on Commercial Banks

2025-10-01T15:27:05+03:00

This study explores the relationship between knowledge management practices (KMP) and service innovation within the banking sector of Sudan. Rooted in the Knowledge-Based View (KBV) framework, this study examines how knowledge acquisition, sharing, application, and storage contribute to both incremental and radical service innovation. KMP are widely acknowledged as key factors influencing organizational performance, productivity, and competitive edge. To assess their influence on service innovation, including both radical and incremental types, a survey was utilized to gather data from the target population. Exploratory factor analysis (EFA) was utilized to examine the underlying structure of the data, followed by multiple regression analysis conducted using the Statistical Package for the Social Sciences (SPSS) to test the proposed hypotheses. The findings revealed a positive yet statistically insignificant relationship between knowledge acquisition and both radical and incremental innovation. Conversely, a significant and positive association was observed between knowledge sharing and both types of service innovation. Likewise, knowledge storage showed a positive association with both radical and incremental innovation. To conclude, the findings demonstrate a partial correlation between KMP and service innovation.

Understanding the Dynamics of Participative Pricing: Psychological, Ethical, and Engagement Dimensions in Sustainable Tourism

2025-10-01T15:32:06+03:00

This study explores the effectiveness of participative pricing strategies by examining the interplay between psychological triggers, ethical dilemmas, and tourist engagement in sustainable tourism. Drawing on the Theory of Planned Behaviour and Self-Determination Theory, the research investigates their role in shaping psychological triggers that influence tourist motivation and engagement. Ethical dilemmas are also examined as a moderating factor in the relationship between psychological triggers and motivation. The study employs a quantitative, cross-sectional survey with stratified sampling and SEM analysis to examine psychological triggers, ethical dilemmas, and tourist engagement in participative pricing, advancing insights into sustainable tourism behaviour in India. In a survey of 449 Indian tourists using a structured questionnaire, the findings suggest that psychological ownership fosters psychological triggers, reinforcing tourist motivation towards sustainable engagement. Altruism and novelty-seeking significantly enhance psychological triggers, highlighting their importance in shaping responsible tourism choices. However, emotional gratification does not significantly impact psychological triggers, suggesting that sustainability-driven decisions are more value-oriented than hedonic. Ethical dilemmas play a crucial role in influencing tourist motivation, emphasizing the need for transparency and fairness in participative pricing models. This study enriches theory by linking psychological and ethical factors to participatory pricing in sustainable tourism and guides managers to enhance visitor engagement through ethical pricing, intrinsic motivation, and transparent communication strategies. This study contributes to sustainable tourism literature by examining the psychological and ethical aspects of participative pricing, paving the way for more consumer-centric and ethical tourism models.

Parental Role Modelling as a Determinant of Entrepreneurial Decision-making: Case from Saudi Arabia

2025-10-01T15:45:09+03:00

Drawing on theoretical frameworks such as entrepreneurial orientation (EO), social learning theory (SLT), role modelling, and family embeddedness. Based on the developed framework, this research examines the parental role modelling and family embeddedness in shaping their offspring's decision to open a new venture. Logistic regression (Logit) was employed to evaluate the study hypothesis, utilising data collected from a sample of 638 individual adults from in the Kingdom of Saudi Arabia (KSA). The findings, which were obtained by STATA 19 software, provide evidence that having self-employed parents serves as an important role model, confirming the influence of parental role modelling as an important predictor of entrepreneurship.

قياس المتغيرات الاقتصادية الكلية المؤثرة على الناتج المحلي الإجمالي للمملكة العربية السعودية خلال الفترة الزمنية (1980-2021)

2025-10-01T16:09:43+03:00

تهدف هذه الدراسة إلى قياس المتغيرات الاقتصادية الكلية الأساسية التي تؤثر على الناتج المحلي الإجمالي في المملكة العربية السعودية، بالإضافة إلى العلاقة بينهم في الاجل الطويل. تم استخدام المنهج الوصفي التحليلي في تحليل البيانات من خلال منهجية الانحدار الذاتي للفجوات الزمنية الموزعة (ARDL) للفترة الزمنية (1980-2021). أظهرت النتائج أن جميع المتغيرات في الناتج المحلي الإجمالي محل الدراسة معنوية، أي أن لها تأثير على المتغير التابع في الأجل الطويل، ما عدا متغير التضخم الذي أظهر أن ليس له تأثير معنوي في إجمالي الناتج المحلي السعودي. كما توصلت الدراسة إلى وجود علاقة طردية بين الناتج المحلي الإجمالي وكل من الانفاق الحكومي وإجمالي تكوين رأس المال الثابت والقوة العاملة والصادرات، بحيث أن زيادة هذه المتغيرات بمقدار وحدة واحدة سوف يؤدي إلى زيادة الناتج المحلي الإجمالي على المدى الطويل بمقدار 1.538، 3.389، 0.041، 0.855 وحدة على التوالي. في حين أظهرت الدراسة أن العلاقة بين الناتج المحلي الإجمالي والواردات علاقة عكسية، بمعنى أن زيادة الواردات بمقدار وحدة واحدة سوف يؤدي إلى انخفاض الناتج المحلي الإجمالي على المدى الطويل بمقدار 3.063 وحدة. وقد أوصت الدراسة بتقليل الاعتماد على النفط بحكم انه الداعم الأساسي لكثير من متغيرات الاقتصاد الكلية وذلك من خلال تنويع مصادر الدخل الاقتصادي.

أثر عناصر البيئة الاستثمارية في الاستثمار الأجنبي المباشر في الأردن: دراسة قياسية خلال الفترة 2000-2023

2025-10-01T16:17:17+03:00

هدفت الدراسة إلى بيان أثر عناصر البيئة الاستثمارية في الاستثمار الأجنبي المباشر في الأردن للفترة 2000-2023 لإستقصاء أثر كُل من (النمو الاقتصادي، ومعدل التضخم، الاستقرار السياسي وحوالات العاملين) على الاستثمار الأجنبي المباشر باستخدام المنهج الوصفي والتحليلي لطريقة الانحدار الذاتي لفترات الإبطاء الموزعة (ARDL).

وتوصلت الدراسة إلى وجود أثر ايجابي ذو دلالة إحصائية لكل من (النمو الاقتصادي وحوالات العاملين) على الاستثمار الأجنبي المباشر في الأردن، ووجود أثر سلبي ذو دلالة إحصائية لكل من (معدل التضخم والاستقرار السياسي) على الاستثمار الأجنبي المباشر في الأردن. وأوصت الدراسة بضرورة وضع إستراتيجيات من أجل جذب المزيد من الاستثمارات الأجنبية التي بدورها تعمل على زيادة الناتج المحلي الإجمالي من خلال توسيع المشاريع الإنمائية والرأسمالية التي توفر فرص عمل للأردنيين، وضرورة العمل الجاد من أجل تطوير البنية التحتية في الأردن كونها تُّشكل الدعامة الأساسية لجذب الاستثمارات الأجنبية والمحلية.

أثر الانفتاح التجاري على النمو الاقتصادي في ضوء رؤية المملكة العربية السعودية 2030

2025-10-01T16:26:43+03:00

تهدف الدراسة إلى تحليل وقياس أثر الانفتاح التجاري على النمو الاقتصادي في ضوء رؤية المملكة العربية السعودية 2030 خلال الفترة (1988-2022) حيث يعد الانفتاح التجاري أحد الوسائل التي تُساهم في دفع وتدعيم حركة النشاط والنمو الاقتصادي من خلال القدرة على المنافسة والتنويع في تجارة السلع والخدمات ، وتشكل المملكة العربية السعودية أهمية كبرى نظرا لكونها منطقة توسع ذو نفوذ اقتصادي عالي وذلك لاحتواء المنطقة على احتياطي ضخم من النفط مما يساعد على جذب راس المال بجميع أشكاله. وتُسلط الدراسة أيضاً على الدور الفعال لرؤية المملكة العربية السعودية 2030 تجاه تفعيل سياسات الانفتاح التجاري على النمو الاقتصادي، وتَعتمد منهجية الدراسة على الأسلوب التحليلي والقياسي بإستخدام طريقة الانحدار الذاتي لفترات الإبطاء الموزعة (ARDL)، وتم التوصل إلى وجود علاقة تكاملية طويلة الأمد بين متغيرات الدراسة. كما أظهرت النتائج وجود أثر ايجابي لرؤية 2030 على النمو الاقتصادي السعودي بالإضافة إلى أن تحسن مؤشرات الحوكمة يلعب دوراً مهماً على النمو الاقتصادي السعودي.

Wagner’s Law: Empirical Evidence from Saudi Arabia using the Augmented-NARDL Method

2025-10-01T16:35:39+03:00

This study reinvestigates the relationship between government expenditure and economic growth using several types of Wagner’s Law. Using Saudi Arabian data covering the period between 1971 and 2019, the authors estimate the study models using the new augmented NARDL method, which, in turn, is based on Sam, McNown, and Goh’s (2019) augmented ARDL. The estimation shows that Goffman’s (1968), Peacock-Wiseman’s (1961), Gupta’s (1967), and Murthy’s (1993) models succeed in proving the relationship between economic growth and government expenditures in Saudi Arabia. The Peacock-Wiseman (1961), Murthy (1993), and Gupta (1967) models reflect symmetric relationships in the long term, whereas the Goffman model indicates an asymmetric relationship. Based on these findings, the authors recommend that Saudi Arabia rationalize its current government expenditure and focus on developmental expenditure to optimize economic growth and personal income.

Funding Statement: This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sector.

Ethical Compliance: This article does not contain any studies with human participants or animals performed by any of the authors.

Assessing the Impact of Globalization on Saudi Arabia: An Analysis of Economic, Political, and Social Globalization Indices

2025-10-01T16:42:38+03:00

This study offers a comprehensive analysis of Saudi Arabia's globalization experience using the KOF Globalization Index and its dimensions. The KOF Globalization Index is an index developed by the KOF Swiss Economic Institute at the University of Zurich. The acronym "KOF" stands for "Konjunkturforschungsstelle Swiss Economic Institute" in German, which translates to the "Swiss Economic Institute for Business Cycle Research" in English. This study examines economic, political, social, and cultural aspects, analyzing the country's rankings, shifts in global positioning, and intricate correlations and causal relationships. Correlation analysis reveals strong interconnections among these dimensions, with some exceeding 90%. Granger causality tests unveil temporal relationships among the various parameters of globalization. The findings highlight Saudi Arabia's evolving engagement with the globalized world and provide valuable insights into its dynamics. Based on these results, recommendations are made to inform policy decisions and strategic planning for Saudi Arabia's continued integration into the global economy and society.

Tourism Carbon Emission and Financial Performance: A Comparison Between Developing and developed nations

2025-10-01T16:47:39+03:00

While extensive research has explored green practices and firm performance across various disciplines, the causal relationship within this linkage remains insufficiently explored, particularly when moderating roles of governance and culture are considered. This study addresses this essential gap by examining the causal impacts of carbon emissions (CE) on financial performance (FP) using global tourism data from 2004 to 2022. Employing an original empirical approach using OLS and GLM regressions, the findings reveal that an increase in CE leads to a decrease in FP. This is across developing and developed nations, with this effect being more pronounced in the latter. Moreover, the relationship is found to be moderated by governance and cultural factors. The robustness of the results is confirmed through alternative regression models and the control of firm and country-level characteristics. Ultimately, the study suggests that reducing CE with an eye toward FP enhancement should inform the tourism firms’ managerial, directorial, and regulatory bodies, advocating for implementing governance codes and guidelines to improve green practices.

Determinants of Environmental Degradation in India: Fresh Insights

2025-10-01T16:52:46+03:00

This study aims to investigate the impact of electric power consumption, trade openness, urbanization, and income per capita on environmental degradation. The paper focuses on the Indian economy and employs “Autoregressive Distributed Lagged Modeling Approach (ARDL)” and utilizes data from 1991 to 2023. Findings confirm the EKC hypothesis between income and CO2 for the Indian economy where CO2 initially rise with the increase income level, but eventually higher economic growth enhanced environmental outcomes. Similarly, our results show that urbanization has improved the environment while higher electric power consumption has degraded the environment. However, evaluations on the impact of trade openness show that it has an insignificant impact on the environment. The results have implications India that could be utilized for effective policy making by the government authorities of India to address environmental challenges.

تأثير خصائص لجنة المراجعة على تكاليف الوكالة وتحسين الأداء المالي: دليل من الشركات المدرجة في السوق المالية السعودية

2025-10-01T12:05:34+03:00

يهدف هذا البحث إلى الكشف عن تأثير خصائص لجنة المراجعة على تكاليف الوكالة والأداء المالي في الشركات المدرجة في السوق المالي السعودي، باستثناء الشركات المالية وشركات التأمين التي تتبع ممارسات مختلفة. ولتحقيق ذلك الهدف، صِيغ نموذجان إحصائيان وعددٌ من الفرضيات التي حُلِّلت بالانحدار المتعدد باستخدام المربعات الصغرى المعممة GLS)). توصل البحث إلى أن خصائص لجنة المراجعة لا تسهم في تخفيض تكاليف الوكالة، باستثناء استقلالية لجنة المراجعة التي كان لها تأثيرٌ على تكاليف الوكالة. إضافة إلى ذلك، أظهرت النتائجُ وجودَ علاقة طردية ومؤثرة بين وجود الخبير المالي في لجنة المراجعة، واستقلاليتها مع الأداء المالي، بينما الخصائص الأخرى أظهرت نتائج مختلفة؛ ولكن غير مؤثرة. توصي الدراسة بأن تعمل الشركات والمشرعون على الاهتمام بلجنة المراجعة من خلال تعزيز دور الخبير المالي فيها وتعزيز استقلاليتها.

أثر الخدمات الأخرى التي يقدمها المراجع الخارجي على استقلالية المراجع: دلائل مستحدثة من مكاتب المراجعة بالسودان

2025-10-01T12:16:17+03:00

يتناول هذا البحث أثر الخدمات الأخرى التي يقدمها المراجع الخارجي على درجة استقلاليته وحياده في السودان. وتتمثل مشكلة البحث في أن المراجع الخارجي قد يقدم للعملاء خدمات أخرى غير خدمات المراجعة, على سبيل المثال, الاستشارات الضريبية, والاستشارات الادارية, وإعداد البيانات المالية والافصاح عنها, وبدوره قد يحصل على أجر أو رسوم مقابل تقديم هذه الخدمات التي قام بها. لذا يحاول هذا البحث التعرف على آثار تقديم هذه الخدمات على استقلالية وحيادية المراجع الخارجي في السودان. لتحقيق هذه الأهداف, ونسبة لظروف الحرب في السودان, قام الباحثان بإعداد استمارة استبيان موجه إلى المراجعين الخارجيين في الولايات الآمنة في السودان وهي ولايات شرق وشمال السودان, حيث بلغ عدد العينة التي تم توزيع الاستبيان عليها والاستجابات (47 فرداً), وقد تم اختيار العينة عشوائياً. ومن أجل تحقيق هدف الدراسة قام الباحثان وفقاً لطبيعة متغيرات الدراسة بالاعتماد على المنهج الوصفي الاستقرائي في الجانب النظري وذلك بالرجوع الى المصادر من الكتب والبحوث العلمية باللغة العربية والإنجليزية المنشورة ذات العلاقة بموضوع الدراسة, وعلى المنهج الوصفي التحليلي والتطبيقي في الجانب العملي. وبذلك فقد جمع منهج الدراسة بين الدراسة النظرية والدراسة التحليلية لعينة من مكاتب المراجعة العاملة بالسودان خلال السنه (2024م). تم توزيع استمارة الاستبيان لجمع البيانات اللازمة لموضوع الدراسة وحصرها وتجميعها، ومن ثم تفريغها وتحليلها باستخدام البرامج الإحصائية (SPSS), واستخدام الاختبارات الإحصائية المناسبة بهدف الوصول إلى دلالات ذات قيمة ومؤشرات تدعم موضوع الدراسة. توصلت الدراسة إلى عدد من النتائج أهمها: قيام مراجع الحسابات بتعبئة وإعداد الإقرار الضريبي نيابة عن عميله الذي يقدم له خدمة المراجعة يؤثر سلباً على حياد واستقلال المراجع. تقديم مراجع الحسابات لخدمات الاستشارات الادارية بجانب خدمة المراجعة سيقربه من موقع اتخاذ القرار وبالتالي يزيد من علاقته الشخصية مع الإدارة العليا مما يؤثر سلباً على استقلاله وحياده. قيام مراجع الحسابات بالمشاركة في اعداد البيانات المالية لنفس عميل المراجعة يؤثر سلباً على استقلاله وحياده, وكذلك قد يؤدي إلى تضارب المصالح عند أداء وظيفة المراجعة لهذا العميل.

موثوقية نظم المعلومات المحاسبية وأثرها قي جودة أعمال نشاط التدقيق الداخلي في الجامعات الأردنية: الدور المعدل لجدارة المدقق الداخلي

2025-10-01T13:09:10+03:00

سعت دراستنا الحالية لقياس أثر موثوقية نظم المعلومات المحاسبية في جودة أعمال نشاط التدقيق الداخلي في الجامعات الأردنية، بوجود الدور المعدل لجدارة المدقق الداخلي، وشمل مجتمع الدراسة الجامعات الأردنية، والبالغ عددها (28) جامعة، يعمل بها (118) مدقق داخلي. وتمَّ استخدام طريقة المسح الشامل، واعتمدت الدّراسة على الاستبانة لجمع البيانات، وتمَّ استرجاع (100) استبيان أي ما نسبته (%84.7) من عدد الاستبانات الموزعة بشكل الكتروني. وبينت النّتائج وجود أثر ايجابي ومهم إحصائيا لموثوقية النظم المحاسبية بأبعادها (أمن النظام، سلامة المدخلات والتخزين والمعالجة، وجاهزية النظام) في جودة أعمال التدقيق الداخلي، ووجود أثر للدور المعدل المتمثل بجدارة المدقق الداخلي في العلاقة السابقة، وأوصت الدراسة على ضرورة توفير الورشات التدريبية والتأهيلية المستمرة لفريق التدقيق الداخلي في الجامعة لتطوير قدراتهم وتحسين مهاراتهم على المستوى الفردي والجماعي. والعمل على زيادة الاستثمار في الإجراءات الرقابية الوقائية لتحسين منظومة الأمن داخل الجامعة لحماية الأصول المادية والمعنوية وتدريب الموظفين على تفعيل والالتزام بهذه الاجراءات مما ينعكس بالتالي على موثوقية الأنظمة المحاسبية و جودة أعمال نشاط التدقيق الداخلي.

Enhancing Audit Evidence Quality through Artificial Intelligence in Saudi Arabia

2025-10-01T13:22:17+03:00

The study aims to explore how cloud artificial intelligence (AI) technologies can impact the quality of audit evidence in Saudi Arabian. A survey was conducted on nine joint stock companies listed in the Saudi Arabian Stock Exchange (Tadawul), focusing on those in the telecommunication services and software services sectors with strong infrastructure in cloud AI. Results revealed a lack of alignment between auditing standards and AI technologies, hindering the improvement of audit evidence quality. However, there was a significant correlation between the proposed use of cloud AI technologies and enhancing audit evidence quality. To address this, the study recommends the adoption of cloud AI techniques such as visual recognition, text analysis, and natural language processing in auditing practices. It also suggests the development of standards compatible with cloud AI and fostering collaboration between professional bodies to ensure better audit evidence quality.

Bridging Academia and Accountancy Practice: Insights from Saudi Southern Region Academics

2025-10-01T13:29:23+03:00

Enhancing the relationship between academia and professional accounting bodies is critical for developing professional accountants and making them ready for real-world challenges. Not only that, it will also reflect positively on the advancement of the accounting profession. This study explores the interrelationship and the extent of collaboration between accounting education and the professional accounting body in the Kingdom of Saudi Arabia, particularly focusing on the Southern region of the kingdom and aiming to provide recommendations that will contribute to the development of the accounting profession. To achieve this objective, a quantitative design was employed, using a questionnaire and covering accounting academics. The data analysis was performed using the Statistical Package for the Social Sciences (SPSS). The findings indicated that of all participants believe in the importance of collaboration between academic institutions and the professional accounting body in Saudi. In addition, the findings reveal that almost of the participants believe there is a significant gap between academic curricula and the needs of professional practice. This gap is attributed to factors such as outdated accounting curricula, limited integration of practical skills, and insufficient collaboration with the Saudi Organization for Chartered and Professional Accountants (SOCPA). The study recommends enhancing academic curricula, increasing practical training opportunities, and fostering collaboration between universities and SOCPA to better align academic programs with professional requirements.

Corporate Governance and ESG Performance in GCC Countries: A Pre-, During-, and Post-COVID-19 Analysis

2025-10-01T13:43:04+03:00

This study examines how corporate governance mechanisms—namely board size and board independence—affect Environmental, Social, and Governance (ESG) performance among non-financial firms in Gulf Cooperation Council (GCC) countries. Using 824 observations from 2010 to 2023, spanning periods pre, during, and post the COVID-19 pandemic, this study utilizes panel data methods to analyze trends in ESG outcomes. The findings suggest that larger companies with greater board independence tend to have stronger ESG performance, whereas board size and return on assets (ROA) generally do not exhibit statistically meaningful effects. These findings emphasize the importance of independent oversight and firm scale in driving sustainability practices, notably in the context of worldwide crises exemplified by the COVID-19 outbreak. This study provides valuable empirical insights into ESG practices for investors, corporate leaders, and policymakers in emerging markets. It emphasizes the role of governance structures in promoting ESG performance, which is important for stakeholder trust and sustainable development. By offering empirical insights during a critical transition period, this research enhances academic understanding and provides actionable recommendations for fostering ESG integration in the GCC region.

The Impact of the Board's Characteristics and The Auditor Dispositional Optimism Bias on Internal Audit Quality: Evidence from Saudi Listed Firms

2025-10-01T13:48:17+03:00

This study examines the combined influence of board characteristics and internal auditor dispositional optimism on the quality of internal audit in Saudi joint-stock companies. Grounded in agency theory, behavioral theory, and human capital theory, the research investigates how structural governance elements, such as board independence, size, CEO duality, and risk committee presence among others, interact with psychological traits of internal auditors to affect audit outcomes. Data were collected through interviews with 57 internal auditors from 19 Saudi listed firms and analyzed using the MICMAC method. The findings identify auditors dispositional optimism as a new determinant of internal audit quality. Other traditional variables such as board independence, auditors professional experience, and risk committee presence as key drivers of audit quality. Notably, the gender of auditor had no potential impact on internal audit quality. The study highlights the importance of integrating behavioral and structural factors in understanding internal audit effectiveness and offers insights relevant to governance reforms in emerging markets.