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Article
Publication date: 1 September 2023

Ahmad A. Alhusban, Safa A. Alhusban and Mohammad-Ward A. Alhusban

This research aimed to define the factors that may impact the effectiveness of online architectural education during COVID-19 and to examine the degree of students' and…

Abstract

Purpose

This research aimed to define the factors that may impact the effectiveness of online architectural education during COVID-19 and to examine the degree of students' and instructors' satisfaction with these factors among Jordanian governmental universities. Further, the research examines the relationships/interrelationships between the degree of their satisfaction with these factors and the students' and instructors' age, gender, education level, home size, and family size.

Design/methodology/approach

Different research methods were used to achieve the research purposes, including semi-structured interviews, online questionnaires and reviewing recent literature. This research used descriptive statistics and Pearson product-moment correlation coefficient (Pearson r) to analyze the data.

Findings

This research found that online architectural education during COVID-19 was stressful. It was ineffective in teaching practical architectural courses like design and negatively affected the architectural learning process and outcomes. In contrast, the online teaching of architectural theoretical courses was reliable and convenient if the students and instructors had intentional, sufficient technological and appropriate resources. Online architectural education negatively affected the students' design ability and skills, peer review, intended learning outcomes (ILOs) achievements, the quality of feedback, workload, interaction mode, participation, collaboration, productivity and increased cheating on online exams. The home environment was unsuitable for online architectural education. Family interventions, privacy, home size and family size significantly influence online architectural education's effectiveness.

Originality/value

Students' and instructors' satisfaction determines the continuity of using online teaching mode, which depends on information quality, system quality, service quality, perceived ease of use, perceived usefulness, achieved intended learning outcomes, cognitive absorption, skills, motivation, engagement, implementing resources and strategies and positive emotions as hope and enjoyment. Students' and instructors' satisfaction reflects how they view their learning experience, which is crucial in assessing the effectiveness of online education quality that focuses on the context, input, process and product, which is still not clearly understood, particularly for developing countries.

Details

Education + Training, vol. 65 no. 5
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 25 June 2021

Ahmad A. Alhusban, Safa A. Alhusban and Mohammadward A. Alhusban

The purpose of this research is to conduct a comparative analysis of the views of architects and urban designers in the West and the Middle East on whether the COVID-19 pandemic…

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Abstract

Purpose

The purpose of this research is to conduct a comparative analysis of the views of architects and urban designers in the West and the Middle East on whether the COVID-19 pandemic could affect architecture and urban design shortly and what is the future of our home design? A further purpose was to explore and explain how the pandemic will change the future of architecture and urban design by reviewing, analyzing and synthesizing different and related viewpoints to create a grounded theory, hoping to provide some insight for the entire world.

Design/methodology/approach

Different research methods were used to achieve the research purposes including grounded theory, desk reviews, reviewing the limited existing literature and semi-structured interviews.

Findings

This research found that most surveyed architects believed that the COVID-19 pandemic would affect the future of architecture and urban design and help to create new design features. Future concentration will be in living, working, learning, leisure and teaching spaces. All future designs should be independent, self-sufficient in terms of power and water usage and using nonrenewable energy sources. The home design should focus on the interior design, transparency, open to the inside (introverted spaces), quality of life, natural daylighting and ventilation, healthy indoor air quality, use of plants and natural materials, green roof, the relationships between indoor and outdoor spaces and quality of building materials. Additionally, transitional space is an important primary entry point to the home. Moreover, folding furniture may be a solution to enlarge the room when needed and turn it into multifunctional spaces. The home office will no longer be a small desk, chair and lamp located at the small corner anywhere. The future home office should be equipped with all the necessary technology. The open-plan design trend and the concept of flow space will not exist anymore. The pandemic will encourage the use of touchless and smart technologies in design and construction. There is a need to separate heating and ventilation systems in detached houses and multistory buildings to avoid infectious diseases. Social norms have changed over a few weeks of social distancing. Therefore, we can change the system of negative habits, old traditions and society’s bad behaviors.

Practical implications

This research raises many proactive ideas, and the results are relevant to all actors in the construction sector, as it contains findings of understanding how the interaction of people with the built external or internal environment evolved during the pandemic process. In this sense, it will provide socio and economic benefits for the society in terms of seeking an answer to the question of “how should we design” for possible new bad scenarios to evolve the spaces in the “lockdown” situation. This research discusses how to make our homes comfortable and ready for an extraordinary time, suggested a practical design solution based on construction technologies.

Social implications

This research links theory to practice, and it facilitates the adaptation to the current situation. It has a high impact on society, as it guides designers to rethink spaces that can help occupants face the COVID-19 pandemic challenges. Therefore, it should create and implement architectural design guidelines for health and safety. The architects should think about how to create and organize multifunctional, flexible, aesthetical, healthy and clean spaces under the new roles of interaction and social distancing. Architects should incorporate technological and innovations from different fields to organize spaces, promote public health and enhance the quality of life.

Originality/value

Architecture and urban design suddenly become medical, and we can use the built environment as a way to control epidemic spread. Additionally, and by reviewing the literature, there is no published qualitative research that has been explored on how the COVID-19 pandemic will change the future of architecture and urban design, but there are some personal viewpoints and short interviews. This topic is a new growing concern and becoming a top social topic and priority for policymaking in the world. The topic is important in terms of design input for designers to create new living spaces, as it includes the views and observations of architects from the east and west to the pandemic process. We have all been encouraged to reimagine the space in which we live, how the place fits our needs, how we use it and enjoy it during the pandemic. Therefore, this paper appeals to an international readership by linking the COVID-19 situation to architectural design.

Details

Journal of Engineering, Design and Technology , vol. 20 no. 1
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 7 November 2023

Safa A. Alhusban, Ahmad A. Alhusban and Mohammad-Ward A. Alhusban

This research purpose was to explore the meaning of historicism, architectural historicism, the architectural attributes, design principles, elements and ornamentations of…

Abstract

Purpose

This research purpose was to explore the meaning of historicism, architectural historicism, the architectural attributes, design principles, elements and ornamentations of churches in medieval Western architecture, and how they were reflected in contemporary churches' design in Jordan.

Design/methodology/approach

This research used the historical descriptive–interpretive qualitative research method. Around 24 Western medieval churches were selected, studied and analyzed to explore the common design attributes of each historical era. The design attributes of each era were segmented under three categories: Design principles (plans' typology, facades, shapes, details, composition and building form), design elements (openings, towers and entrances) and ornamentation (sculptures, paintings and interior decoration). Additionally, three modern Jordanian churches were analyzed using the same method to compare with the historical churches through personal observations, field trips, researchers' memories, site visits, archival records, plans, images, books, slides, details and note-making. Different types of evidence were used, such as determinate, contextual and inferential. In addition, different tactics for analysis were used in analyzing the historical churches: site familiarity, use of existing documents, virtual and visual inspection and comparison with conditions elsewhere. Credibility was achieved when the results were reviewed and compared with the original and similar information.

Findings

Early Christian design principles, elements and ornamentations were reflected in Jordanian churches more than in Byzantine, Renaissance, Romanesque and Gothic. The design principles of Western medieval architecture were reflected in the selected Jordanian churches more than in ornamentation and design elements. Moreover, this research found that the highest reflection of Western medieval architecture on Jordanian churches was in designing the plans, which is a basilica with a central nave and aisles followed by opening styles, façade, shapes, entrances design, composition, painting and the minimum reflection was in sculptures. Additionally, there was no reflection on tower design and interior decoration.

Practical implications

This research encourages architects to enhance architectural historicism by focusing on historical styles in contemporary designs and using design elements, principles and decorations of historical styles in medieval architecture to enrich the variety and originality of architectural design and create new modern stylistic architecture. Architectural historicism increases historical self-awareness and helps a generation of architects to answer the question: In what style should be built.

Originality/value

Learning the design principles, not copying the past, is becoming a trend for most architects. Architectural historicism introduces new temporal elements, gives a new meaning and primary function to architecture to become socio-temporal and contextual contrast and reflects the essential points of references of the past through design methodology to express the present. The advantage of this research is to put an end to architects' role in syncretism and subjectivism. Instead, historicism architects equipped with the necessary knowledge and supported by the published research and inventors of historical architecture, can choose, imitate, adapt, borrow and use the correct historical forms that originated in a given period.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 7 April 2020

Safa A.M. AlHusban and Ahmad A.S. AlHusban

The purposes of this research were to review, analyze, synthesize and define the principles, indicators and required design elements of crime prevention through environmental…

Abstract

Purpose

The purposes of this research were to review, analyze, synthesize and define the principles, indicators and required design elements of crime prevention through environmental design (CPTED) and the potential role of the design of the courtyards in preventing campus violence; to examine the relationships between built environment design and campus violence inside Al al-Bayt University (AABU), Jordan; and to examine to what extent the design of the open public spaces and courtyards inside AABU meet the design principles of the CPTED.

Design/methodology/approach

This research used descriptive-analytical approach, semi-structured interviews, archival records and videos to collect the location-based data of violent events and incidents that occurred on the campus of AABU (the locations of students' fights). Additionally, this research used AABU images; plans, spatial analysis, site visits and direct observations to analyze and assess the courtyards’ design and to examine to what extent the design of courtyards and open public spaces in AABU achieve the CPTED indicators, and the availability and the quality of the required design elements of CPTED and their role in violence prevention.

Findings

This research found that environmental-based design plays a major role in reducing crime opportunities and promote positive social behavior. This research found that the indicators to achieve the CPTED principles in all courtyard design inside AABU are very low and all the courtyards’ designs are not complied and conformed to the CPTED principles, and as a result, the design of the courtyards encourages and may facilitate violence in the university campus. It has been found that the availability and the quality of the required CPTED design elements are very low in all courtyards. Therefore, the existing design elements in all courtyards in AABU are not preventing the university violence. The correlation result revealed that there is significant relationship and strong/very strong negative linear association between the numbers of the students' fights and the applying of CPTED principles, indicators and required design elements (r = −0.85).

Research limitations/implications

The data collected from AABU campus only and a larger study is certainly required to underpin these findings. Therefore, future research is needed to replicate and duplicate this research in order to expand the results.

Practical implications

This research has implications for designing/redesigning the open public space and courtyards inside universities. This research recommended that redesigning all courtyards and applying the principles of CPTED are necessary to prevent campus violence. Redesigning includes adding landscaping elements, fountains, water features, pedestrian furniture, portrait, setting areas, new modern sculptures, shaded areas, lighting, memorial places, digital screens and cameras. Moreover, this research recommended that the university should pay more attention to continuous control, repair and maintenance to all courtyards after redesigning them. Finally, this research introduced a design proposal for one of the courtyards to apply the CPTED principles that promote positive behavior and prevent campus violence.

Originality/value

In the last few years in Jordan, some of the public and private Jordanian universities suffered from a newly emerging negative phenomenon, which is violence between students inside the campus. Many researchers and governmental institutions have stressed the urgency to explore the social, cultural, behavioral and environmental strategies that may effectively prevent campus violence. Additionally, little attention has been paid to the role of built environmental design in preventing campus violence. Moreover, no research assesses the applying of the CPTED principles and their indicators in courtyards’ design in Jordanian campuses.

Details

Property Management, vol. 38 no. 4
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 12 June 2019

Safa A. Alhusban, Ahmad A. Alhusban and Yamen N. AlBetawi

The purpose of this paper is to review, analyze and synthesize different pieces from literature to explore, define and describe the concept of social capital and its relationships…

Abstract

Purpose

The purpose of this paper is to review, analyze and synthesize different pieces from literature to explore, define and describe the concept of social capital and its relationships with urban neighborhood design concepts. Additionally, to define the indicators and principles that can enhance social capital within urban design context. Moreover, to suggest theoretical urban neighborhood design concept that can adopt the changing discourse of social capital.

Design/methodology/approach

This research used the theoretical, analytical and descriptive approach-driven case study method. In all, 29 papers were analyzed to conclude the indicators that can measure social capital within the urban neighborhood design context and to conclude the required neighborhood design features and principles that influence social capital. Additionally, two new urban neighborhoods design concepts, cohousing and hybrid concepts that adopt new forms of social interaction, were studied, analyzed and then synthesized to suggest new neighborhood design concept, which is a heterotopia concept.

Findings

Heterotopia neighborhood concept aims to create real, different and heterogeneous functional spaces with different layers of meanings for people from different cultures in one place. Different visible enclosures are merged into spaces of otherness while the diversity gives a sense of entering another alternative place. The heterotopias neighborhood design principles aim to create a wide variety of forms, shapes and elements [different new spaces for different ritual activities to reflect the otherness self-reflection (homogeneous and scattered spaces)] and create linkage, hierarchy, contrast and mingling between spaces and places; well-defined functional effective spaces; different fantasy and leisure spaces; high standard quality of life and otherness space; flux in social realm and fluidity of spaces; mixed use and joint experience; and innovated technologies spaces to offer strange new temporalities.

Research limitations/implications

This research recommended that different community stakeholders should participate in planning process, neighborhood urban design and decision-making process about public spaces to strengthen the community ties and achieve a heterotopia concept. Architect, urban designers and planners should adopt bottom-up design approach when designing neighborhood. Additionally, to avoid poor social capital research studies, the new researchers, practitioners and journal reviewers approaching social capital for the first time must read widely to gain an understanding of the concept from different perspectives and narrow their scope to their particular area of interest.

Practical implications

This research highlights the needs for empirical studies to examine the relationships/interrelationships between all neighborhood design principles and social capital. This might increase the knowledge on how we can design and increase the quality of neighborhood to foster social capital, which might offer interesting insights into how neighborhood urban design principles are combined to foster social capital within neighborhood context.

Originality/value

Neighborhood-based research encourages new suggesting concepts in designing every single place in the residential neighborhood in a way that can adapt the new forms of social interaction. This research scanned the current concepts of neighborhood design that concerned successfully with the changing forms of social relationships to conclude some design features and principles for neighborhood design to ensure and promote social public health and well-being. This research offers a unique perspective for better understanding the relationships between the neighborhood urban design as a spatial dimension and social capital. This research aims to enrich the socio-spatial knowledge and build a resilient urban community by suggesting theoretical urban neighborhood design concept, which is the heterotopia concept, and providing the urban designers and architects with a valuable thinking tool to design spaces.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 13 no. 3
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 27 June 2019

Ahmad A. Alhusban, Safa A. Alhusban and Yamen N. Al-Betawi

The purpose of this paper is to explore the direct and indirect impacts of urban Syrian refugees on the residential urban fabric of Al Mafraq city physically and socially…

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Abstract

Purpose

The purpose of this paper is to explore the direct and indirect impacts of urban Syrian refugees on the residential urban fabric of Al Mafraq city physically and socially. Physically means regarding architectural style and socially means regarding social cohesion and sense of community. Therefore, the research questions are: What are the main source of tensions between the urban Syrian refugees and Al Mafraq host community that hinders the social cohesion? And what is the impact of the urban Syrian refugees on Al Mafraq city socially and architecturally?

Design/methodology/approach

Different research methods were used to explore and provide a rich description of the direct and indirect impacts of urban Syrian refugees on Al Mafraq city architecturally and socially. Desk reviews, focus group discussions and semi-structured individual in-depth interviews were used to explore the social impact of the Syrian refugees on Al Mafraq city. In addition, a qualitative comparative analysis was used to explore their impact on architectural style and urban sprawl.

Findings

The results show that changes have occurred on the character of the residential environment resulting in a conversion about the urban fabric of Al Mafraq city both physically, in regard to architectural style, and socially, regarding social cohesion and sense of community. Physically, the city suffers from a decline in the uniformity of the built environment, resulting in a partial loss of its identity as a homogenous place with calm, cohesive residential neighborhoods. On the other hand, the social fabric of the city is losing its homogeneity and solidarity, causing a decline in the sense of community, social cohesion and levels of trust, and a rise in the social tension leading to severe conflicts among community members.

Practical implications

The different stakeholders should express high concern for the different sources of tensions between the urban Syrian refugee and Al Mafraq host community. They should foster formal and informal communication and promote dialogue between the two communities to improve social relations and reduce the tension between them. The consequences of Syrian asylum on hosting countries present an issue that has been vastly studied by several scholars and international agencies. Research, reports and surveys all denote the negative impact of refugees, especially in cases where resources are scarce, as is the case with Jordan. As a part of such consequences, Al Mafraq city is moving in the wrong direction as a result of the increasing flow of refugees.

Originality/value

The current discourse about the influence of urban refugees on social and architectural style among host communities lacks veracity. Therefore, the significance of this research is offering an alternative academic view to enrich current knowledge and encourage further discourse research about urban refugees. In addition, this research is a comprehensive and double focused, not just on social inclusion and tensions but on urban environment and architecture. This research is useful for architects, urban designers and planners, sociologists, policymakers and humanitarian and peace-building practitioners in the urban non-camp complex emergency setting.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 10 no. 2/3
Type: Research Article
ISSN: 1759-5908

Keywords

Article
Publication date: 7 March 2023

Ahmad A. Alhusban and Salwa N. Almshaqbeh

This study aims to determine the design factors that may affect the design of disabled students. Additionally, this study assesses and compares the reality between the public…

Abstract

Purpose

This study aims to determine the design factors that may affect the design of disabled students. Additionally, this study assesses and compares the reality between the public Jordanian universities’ built environment and international universities based on the Americans with Disabilities Act checklist – version 2.1 – to provide an accessible built environment for physically disabled people. Furthermore, this study examines the satisfaction degree of physically disabled people with the built environment in selected universities. Besides, this study examines the relationships/interrelationships between the students’ demographic factors, design factors and the degree of the disabled students’ satisfaction.

Design/methodology/approach

This research used different data collection methods to answer the research questions: literature review, observation and questionnaire. Additionally, this study used different analytical and statistical methods, such as comparative analysis between the local cases and the selected international case study based on the Americans with Disabilities Act checklist, version 2.1, descriptive analysis and Pearson r correlational statistics.

Findings

This research found that the Jordanian public universities did not apply all required design factors to achieve a high degree of the built environment of accessibility and provide all the requirements and needs of physically disabled students like international universities. Additionally, half of the physically disabled students respondents were satisfied with the availability and quality of pathways, ramps, doors and corridors, non-slippery materials, elevators, accessible entrances, entrances doors, methods of openings, adequate spaces for wheelchair students at the configuration of the entrance and the availability of railing. In contrast, they were unsatisfied with the availability of parking and bathrooms for each gender and signage systems. Moreover, this research found no significant differences between gender and educational level and all factors that may impact the students’ satisfaction with campus environmental design. Furthermore, this research found that there was a strong to very strong positive linear association and a significant correlation/intercorrelation between the availability and the design quality of parking, entrances, doors, lobbies and corridors, bathrooms, signage systems and information, ramps, elevators and stairs and the disabled students’ satisfaction degree.

Practical implications

This research tends to help disabled students participate entirely and independently in the built environment and all aspects of society, involve them within the community and facilitate their access to universities’ urban space. This research considers guidelines and checklists for architects and policymakers to apply through all design and retrofitting processes to meet disabled students’ requirements. This research provides a vital understanding of the needs of disabled students in educational spaces to create a barrier-free campus environment.

Originality/value

Inclusive design is a relatively new architectural concept. It provides means to ensure access and equal participation in the built environment, offers the opportunity to improve and design new equivalent solutions in architecture simultaneously and covers the way for a broad clarification of equality. Applying the concepts of inclusive design is a step toward eliminating the barriers imposed on the built environment in public universities and creating an accessible built environment. In addition, this research can guide future research in other institutions.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 2 December 2020

Haitham A. Haloush, Ahmad Abed Alla Alhusban and Ali Abdel Mahdi Massadeh

This paper aims to highlight how the prevention principle may affect the rights and responsibilities of contractors under Jordanian law. In many instances, the application of…

Abstract

Purpose

This paper aims to highlight how the prevention principle may affect the rights and responsibilities of contractors under Jordanian law. In many instances, the application of legal theories and terminology of the Jordanian civil code (JCC), such as penalty clauses and produces a similar result to that under common law, such as prevention principle, and even if in some cases the route by which the result is reached differs.

Design/methodology/approach

This paper is based upon library research on primary and secondary sources. The author adopted the interpretive paradigm with its underlying subjectivist assumption. This paradigm creates different meanings and therefore different realities. This is particularly evident when studying legal notions, such as parties’ autonomy and decennial liability, from a comparative law perspective.

Findings

In many instances, the application of legal theories and terminology of the JCC, such as penalty clauses and produces a similar result to that under common law, such as the prevention principle, and even if in some cases the route by which the result is reached differs. However, it is difficult for judges and lawyers in Jordan to understand the legal principles of certain terms in the common law. This requires, to a certain extent, an understanding of the legal terms and concepts, particularly those originated from English law. For example, a thorough grasp of the prevention principle in Jordanian law remains unclear. Apparently, this can be met by training and capacity building sessions.

Originality/value

As far as the author is aware, this issue has not been researched comprehensively before from technical and legal standpoints. This paper represents the first attempt to examine the issues arising in this difficult and important subject.

Details

International Journal of Law and Management, vol. 63 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 18 May 2021

Ahmad Abed Alla Alhusban, Ali Abdel Mahdi Massadeh and Haitham Haloush

This study aims to examine the validity of the installment payment contract when using the first Islamic credit card (ICC) in Jordan and will explore the hidden techniques that…

Abstract

Purpose

This study aims to examine the validity of the installment payment contract when using the first Islamic credit card (ICC) in Jordan and will explore the hidden techniques that are used to operate such a financial product. The purpose of the study will be achieved by examining the structure and the issues surrounding the first ICC that was introduced to the Jordanian market as a hybrid contract of Qard Hassan (benevolent loan), Murabaha, Wakalah (agency) and Bay‘ Al Ajjal (credit sale). In addition, a further objective is to examine whether this credit card is a Sharia-compliant financial product.

Design/methodology/approach

A qualitative research method approach was adopted to understand the issues, nature and structure of the first Jordanian ICC. This was due to the explanatory nature of the product, the different financial solutions it offered and the fact that the ICC in Jordan is, to date, relatively unexplored. This paper used the technique of content/thematic analysis that involves multiple sequenced steps to analyze these matters.

Findings

The main finding of this research is that the first ICC in the Jordanian financial market has caused a degree of uncertainty. This is because, once a customer decides to choose the installment payment contract option, the bank does not have real possession of the assets in question. The issue of constructive possession has been denied by several classic and contemporary Islamic scholars, including the General Iftaa Department of Jordan. Therefore, it can be seen that the installment payment contract option does not comply with Islamic principles and particular Fatwas that have been decreed.

Originality/value

This is the first study that shows how the first ICC, being a new Islamic financial product in Jordan, operates in relation to the installment payment contract. In addition, focusing on the concept of changing the nature of the contract from a Qard Hassan (benevolent loan) to a hybrid contract is significant, to encourage Islamic scholars to take a clear, legal stand under Sharia law.

Details

International Journal of Law and Management, vol. 63 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 8 February 2024

Ahmad Farhan Alshira’h, Malek Hamed Alshirah and Abdalwali Lutfi

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT…

Abstract

Purpose

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

Design/methodology/approach

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

Findings

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

Practical implications

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

Social implications

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Originality/value

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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