Over the years, and based on Western studies, researchers concluded that the level of accountants’ moral reasoning is low, i.e. pre-conventional moral reasoning, which mean professional accountants do not have a higher level of moral reasoning than average individuals do and other professionals. However, such level may probably not be true to Muslim’s accountants because they are operating in an Islamic environment that can shape the way they behave. To identify the level of accountants’ moral reasoning, this study used Defining Issues Test specifically for accounting (DIT-A) and from an Islamic perspective. It is important to measure how Yemeni professional accountants perceive prescriptively (ideally) and deliberatively (realities) on issues related to the moral code of conduct. This is because Islam emphasizes consistency between thought and action. Therefore, the purpose of this paper is to examine the link between prescriptive and deliberative accountants’ moral reasoning. Data were collected from 138 professional accountants in four main cities of Yemen i.e. Sana’a, Hadhramout, Taiz, and Aden. Results showed that Yemeni professional accountants exhibit higher level of moral reasoning beyond the conventional level and there is a consistency between the prescriptive and deliberative moral reasoning. Besides, the limitations of the study are highlighted. Key Words: Moral Reasoning, Muslim accountants, Prescriptive, Deliberative, Yemen.

The purpose of this study was to examine the impact of corporate identity on customer patronage of quoted Banks in south-south zone of Nigeria. The study population was 14 quoted Banks, which are functionally registered and listed with the Nigerian Stock Exchange (NSE). Our unit for data generation was the top level managers of the 14 quoted banks and customers. Therefore, forty two (42) managers on the ratio of 3 managers per bank constituted our respondents for the study. The generated data were presented and analyzed while the Spearman’s Rank Correlation Coefficient (SPRCC) statistical tool was used in testing the stated hypotheses. The result of the analysis showed that there is a positive and significant correlation between corporate identity and customer patronage. The study specifically revealed that signs and symbols significantly impact on sales volume, profit margin, and customer retention. The authors concluded that bank’s corporate identity affects customer patronage. The study therefore recommends that the solution to poor customer patronage is anchored on the bank’s ability to efficiently improve on its corporate identity strategies/dimensions, since they significantly impact on banks level of customer patronage. Key Words: Signs, Symbols, Artifact and Bank Customer Patronage.

Tribunals of investment arbitrations have frequently rendered contradictory awards. This scenario have raised concern about the necessity of establishing appellate mechanisms to harmonize the situation so as to achieve a consistent and coherent result facilitating predictability and consistency in international investment. However, some practitioners and authors, mostly representing the interests of developing countries, objected to such mechanisms for various reasons such as contravening the principle of finality as well as political reality. This study concludes that an appellate mechanism should be incorporated into the current international investment arbitration dispute resolution system and proposed to create a standalone appeals facility for reviewing investor-state disputes to promote a cohesive and consistent body of law. Key Words: Investment Arbitration, Inconsistent Awards, ICSID, Appellate Mechanism.

Surviving in a changing and hostile environment has become the primary concern of all managers. However, the development of innovative behavior largely depends on the internal and external environment of the company. More specifically, creativity of the employees, behavior of the manager and the organizational climate in general directly influence the innovation capacity of the company. The aim of this research is to study the role of leadership, individual creativity and organizational creativity in explaining innovation capacity. Our survey was conducted on 52 Tunisian companies operating in three priority industrial sectors of the Tunisian economy, namely: Food, Mechanical and metallurgical and Electrical & Electronics. We used the PLS approach to test hypotheses of our research model which allowed us to conclude that innovation is largely conditioned by a creative organizational climate, which in turn mainly depends on leadership and employees’ individual creativity. Key Words: Leadership, Individual Creativity, Creative Climate, Innovation Capability.

By implementing an ERP system in a company, one of the most anticipated objectives is certainly improved user performance. Previous research has shown that adjusting business processes with those of an ERP system is a crucial step. It both contributes to improving individual performance and depends, theoretically, on the quality of transfer and knowledge of three types of actors: consultants, ERP Vendors and internal experts. Users’ absorptive capacity influences the relationship between organizational fit and user’s performance on the one hand and the relationship between these different actors involved in the implementation process (internal experts, external experts and ERP vendors) and organizational fit the other hand. On a sample of 94 ERP system users we tested these relationships using the PLS method. The results indicate that, in the Tunisian context, performance of individual ERP system users is largely influenced by the success of organizational fit, which in turn depends on the support of the ERP vendor and the contribution of external consultants. The relationship between internal experts and ERP system’s organizational fit was not statistically significant. Furthermore, absorptive capacity moderates the relationship between organizational fit and user’s performance. However, no moderating effect has been registered for the relationship between the different actors and Organizational fit. Key Words: Enterprise resource planning (ERP), internal expert, external expert, ERP vendor, Organizational fit of ERP process, absorptive capacity, user performance, Tunisian companies.

The paper analyses the merits and drawbacks of the HSE Case, and a new model to manage different kinds of HSE risk has been developed. The new model divides the HSE Case into two parts, which makes the documents not only easy to be compiled but also feasible to be communicated especially for the projects of which the time limit is always tight. A checklist is added to the model which is made even more scientific and reasonable in the light of the theory of accident prevention. The application of the model ensures the workers not only to operate in the normal way but also to keep the workplace in the safe state, and the accidents can thus be prevented. Key Words: HSE, Risk Management, First-Line Organizations, HSE Case.

On the basis of the principles established in Shari’ah, financial services impact both risk management and the financial system supervision. In the context of Islamic financial institutions around the globe, proficient risk management has increasingly gained importance in their attempts to adapt to the challenges and issues brought about by globalization. In this study, the researcher aimed to provide an insight into the major challenges faced by Islamic banks in their quest for development in the current global financial system. It also attempted to determine specific and general risks faced by banks in general and in their institutionalization. Moreover, this paper also stressed on the development and enhancement of current financial tools and organizational planning that facilitate sufficient and effective operational environment for Islamic financial institutions. Key Words: Proficiency, Organizational Planning, Institutional Risks, Operational Environment.

It has been recognized that small and medium enterprises (SMEs) facilitate economic growth worldwide especially in the developing and developed countries. To remain viable SMEs are required to create network and relationships with various parties in the business environment, including business chambers. Despite the fact that SMEs in Malaysia are supported with numerous assistance and facilities from the government agencies and business chambers at the regional and national level, however, the exploration of their roles and duties in contributing to the SMEs success are still under researched. Furthermore, the extent to which these business chambers provide support to SMEs has been less explored. Therefore, this paper is going to answer these objectives; to identify the business chambers that the entrepreneurs have connected to, to explore the factors for the connections, and to study the extent to which these business chambers provide support to the SMEs. This qualitative research employs in-depth interviewing technique that has been carried out with 15 owner-managers of indigenous small business-owners in the Southern Region of Malaysia. The findings of this study have implications for the owner-managers and provide useful insights to the management of the business chambers and the policy makers. Key Words: SMEs, Business Chambers, Network, Indigenous (Bumiputera) Entrepreneurs.

For companies to succeed in this competitive market, they need to be able to meet customer demand, as well as adjust to internal and external changes. With limited resources, and increasing operational costs, companies are looking internally to improve performance, meet demands, and compete in the market. This paper explores the relationship among three variables: strategic planning, strategic agility, and strategic performance of insurance companies in Jordan. The study explores the strength of relationships when introducing one variable as a mediator for the other two and builds a model for the best relationship among the variables, offering maximum benefits for the company. The paper aims to answer the following two questions: What impact does strategic thinking and strategic agility have on strategic performance?, and What shape does this impact take? Key Words: Strategic Agility, Strategic Thinking, Strategic Performance, Quality Management.

The purpose of this study was to find out the relationship between job satisfaction and the dimension of their employees in the pesticide sector. Hypothesis plays a significant role in job satisfaction, resulting in increased employee satisfaction and organizational performance. Thus the role of work environment and colleague & boss satisfaction was explored with samples from workers in two regions of Sygenta Pakistan. The implications of policies on employees were also investigated. A questionnaire was constructed, tested and administered to a total 130 subjects at two region employees. Out of that 100 usable surveys were analyzed with correlation and regression to test the hypotheses of the study. Findings showed that policies induced positive impact on job satisfaction of employees. Additionally the findings also showed that job satisfaction of employees stimulated their loyalty to the organization. However, a very high level of employee dissatisfaction was recorded for employee work environment. The study result highlights the role of employees’ job satisfaction and the responsibilities of organizations in fostering good quality human resource practices in the pesticide sectors, and offers an alternative pathway in job satisfaction and performance. Key Words: Satisfaction with Colleagues & Boss, Working Environment, Policies, Job Satisfaction.