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Article
Publication date: 23 August 2023

Esraa Esam Alharasis, Hossam Haddad, Mohammad Alhadab, Maha Shehadeh and Elina F. Hasan

This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts…

Abstract

Purpose

This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques.

Design/methodology/approach

To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners.

Findings

The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan.

Research limitations/implications

The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan.

Originality/value

The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.

Details

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

Keywords

Article
Publication date: 19 December 2022

Yasmine Hossam Khairy and Hebatallah Ghoneim

The purpose of this study is to assess the gender disparities in the workers' perception of whether “decent work” standards exist in their current job and workplace in the…

Abstract

Purpose

The purpose of this study is to assess the gender disparities in the workers' perception of whether “decent work” standards exist in their current job and workplace in the Egyptian context.

Design/methodology/approach

This study uses quantitative data. A survey was utilised to assess workers' perceptions of decent work. The sample was selected based on age as the study aims to measure gender disparities in the perception among Generation Y and Z. Frequency table for each question and independent sample T-test were utilised in order to compare the variable means between females and males and whether any of those means are significantly different from each other.

Findings

The key findings of this research show that women in Egypt believe they have fewer opportunity to progress professionally and raise their salaries than males, particularly in male-dominated fields like engineering, construction and information technology. Furthermore, the women surveyed, particularly working mothers, emphasised that they struggle with their workload and working time more than men, affecting their work–life balance. However, there was no significant disparity between men and women in the other aspects of decent work examined in this article, which included social protection, health and safety, and meaningful compensation.

Originality/value

To the best of authors’ knowledge, this study is among the first group of studies assessing the gender disparities in the workers' perception of whether “decent work” standards exist in the Egyptian workplace.

Details

Management & Sustainability: An Arab Review, vol. 2 no. 2
Type: Research Article
ISSN: 2752-9819

Keywords

Article
Publication date: 28 September 2020

Bagyalakshmi Gopi and Nusrah Samat

Service quality has been highlighted as the vital element in fulfilling customers' needs, which contributes to the customers' evaluation on the services given. As food truck…

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Abstract

Purpose

Service quality has been highlighted as the vital element in fulfilling customers' needs, which contributes to the customers' evaluation on the services given. As food truck business is increasingly popular in Malaysia, it is important for the food trucks' service provider to ensure that their service quality meets the standard to satisfy the customers in order to build customer loyalty. Therefore, the aim of this study is to investigate the relationship between food trucks' service quality with customer satisfaction and its impact toward customer loyalty. The customer service was measured using service quality (SERVQUAL) attributes (tangibles, reliability, responsiveness, assurance and empathy).

Design/methodology/approach

A quantitative study was conducted to examine the influence of food trucks' service quality on customer satisfaction and its impact toward customer loyalty. A total of 100 food truck customers have been randomly selected to answer the self-administered questionnaire. Data collected were analyzed using frequency, descriptive, reliability, Pearson correlation and regression analysis.

Findings

Findings indicated that three out of five attributes of service quality have significant relationships toward customer satisfaction. They are tangibles (β = 0.225, p < 0.05), reliability (β = 0.349, p < 0.05) and assurance (β = 0.311, p < 0.05). Moreover, the customer loyalty (β = 0.643, p < 0.01) has a significant relationship with customer satisfaction.

Originality/value

Service quality can be characterized as the discrepancy between customer service standards and actual service. When expectations are higher than performance, perceived quality is less than acceptable and therefore consumer disappointment exists which eventually decreases customer loyalty toward a product or services. The study suggested that physical image of the food trucks' service like physical facilities, how the service being performed and also courtesy and knowledge of the food trucks' employees are very important to transfer confidence and trust to customers, which then will influence them to be loyal.

Details

British Food Journal, vol. 122 no. 10
Type: Research Article
ISSN: 0007-070X

Keywords

Book part
Publication date: 1 July 2004

Katherine Franke

In this essay Katherine Franke examines two contemporary cites in which state efforts to eradicate the traces of empire and to resurrect an authentic post-colonial nation have…

Abstract

In this essay Katherine Franke examines two contemporary cites in which state efforts to eradicate the traces of empire and to resurrect an authentic post-colonial nation have produced sexual subjects that serve as a kind of existential residue and remainder of a demonized colonial past and absence. Looking first at post-colonial Zimbabwe, Franke argues that President Mugabe’s aggressively homophobic policies have played a key role in fortifying his leadership as authentically African and post-colonial.

Franke then turns to current efforts by the Mubarak government in Egypt to publically prosecute men for having sex with men. The Mubarak government has used homosexual show trials, first in security courts, and then in civilian courts, as a dry run for the reorganization of the Egyptian court system’s jurisdiction over dissenters and outcasts.

Details

Studies in Law, Politics and Society
Type: Book
ISBN: 978-0-76231-109-5

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