EuroMid Journal of Business and Tech-Innovation (EJBTI)
type: channel
description: EuroMid Journal of Business and Tech-Innovation (EJBTI) (Formerly: The International Journal of Business Ethics and Governance - ceased publication at the end of 2021) The EuroMid Journal of Business and Tech-Innovation (EJBTI), launched in 2022, is the continuation of the International Journal of Business Ethics and Governance under its new title. Published by the EuroMid Press, this peer-reviewed journal builds on the strong foundation of its predecessor while expanding its scope to reflect the growing intersection of innovation, technology, and contemporary business practices. The journal aims to promote scholarly research in Business, Technology, Accounting, Finance, and Governance from diverse theoretical and methodological perspectives, fostering interdisciplinary dialogue across academic and professional communities. EJBTI is committed to publishing original, high-quality research contributions from both academia and industry. The journal publishes three issues per year. Online ISSN: 3062-2131
publisher: EuroMid Press
language: en
publication name: EuroMid Journal of Business and Tech-Innovation (EJBTI)
issn: 3062-2131
items: Digital Transformation and Firm Performance: Empirical Evidence from MENA Listed Companies
items: The Impact of Influencer Marketing on Consumer Behavior
items: The Environmental Cost of Intelligence: Corporate Obligations and a Governance Framework for Sustainable AI
items: The Ethical Board: Reconceptualising Corporate Governance as a Moral Practice
items: Bridging Corporate Social Responsibility and Stakeholder Theory: Towards an Integrated Conceptual Framework
items: The Impact of Search Engine Optimization Strategies on Enhancing Brand Awareness: An Empirical Study of Ecommerce Users in the Gulf Cooperation Council Market
items: Strategic Planning and Organizational Success: An Empirical Study on Small Businesses in the Service Sector in Bahrain
items: Moral Accountability in AI-Driven Corporate Decision-Making: A Comparative Case Analysis of Amazon, UnitedHealth Group, and Deutsche Bank
items: A Critical Review of CSR Transfer and Adaptation in Emerging Markets, 2015–2025
items: Employee Perceptions of AI Ethics and Moral Accountability in Saudi Arabian Organisations: A Qualitative Study
items: The Impact of Remote Work on Employees’ Mental Health: A Comprehensive Literature Review
items: The Impact of Data Privacy Concerns on Customized Marketing Effectiveness: Evidence from the Jordanian Market
items: Board Diversity and Governance Quality in the MENA Region: Survey Evidence from Egyptian Listed Firms
items: Stress and Job Satisfaction in Peruvian Public Officials: Engagement as a Mediating Factor
items: Obstacles to the Application of Artificial Intelligence in Palestinian Income Tax Departments
items: The Role of Social Media Networking Sites in Supporting the Capabilities of Saudi University Students
items: Digital Transformation as a Mediating Variable in the Relationship between Organizational Culture and Job Satisfaction
items: Possibility of Unifying the Sharia Reference in the Sharia Audit Profession in Islamic Financial Institutions
items: Sustainable Tech Trends: A Roadmap for Modern Businesses
items: The Economic Growth of the Andean Community of Nations and International Trade between 1990 and 2022
items: Revolutionizing Sustainability: The Tech-Forward Business Landscape
items: Exploratory Study on Judicial Rulings Issued by Bahraini Courts in Litigations Related to the Lease Ending with Ownership (Ijarah Muntahiya Beltamleek) Mode of Financing
items: The Impact of the Broad Money Supply (M2) on Economic Growth per Capita in Palestine
items: The Impact of Exports on Economic Growth in Palestine (1995-2019)
items: The Impact of Social Media on Employee Productivity at the Workplace
items: The Implications of the Psychological Contract on the Perceived Organizational Reputation of Workers on the Temporary Employment Clause in the Gaza Strip
items: Conceptualizing the Effect of Political Instability towards Audit Committee Effectiveness and Earnings Management
items: The Role of Sensory Marketing in Mobile Devices on the Purchasing ‎Decision of the Consumer in the Clothing Sector in Palestine
items: Understanding Student Perceptions and Behavioral Responses to the Pink Tax: An Application of the Theory of Planned Behavior
items: The Spread of Social Inclusion in the Maritime Industry: A Social Study

Digital Transformation and Firm Performance: Empirical Evidence from MENA Listed Companies
type: item
description: This study empirically examines the relationship between digital transformation (DT) intensity and firm performance among companies listed on stock exchanges across the Middle East and North Africa (MENA) region. Digital transformation—defined as the strategic integration of digital technologies into core business operations, customer engagement, and organizational processes—has been widely hypothesized to improve firm performance, yet large-scale empirical evidence from MENA emerging markets remains limited. Drawing on a primary survey dataset of 186 senior managers and C-suite executives across 94 MENA-listed firms collected between October 2023 and March 2024, this study operationalizes DT intensity across four dimensions: cloud infrastructure adoption, data analytics capability, digital customer interface maturity, and internal process automation depth. Firm performance is measured using three indicators: return on assets (ROA), revenue growth rate, and a composite operational efficiency index. Ordinary least squares (OLS) regression with robust standard errors and moderation analysis reveal that DT intensity is positively and significantly associated with all three performance indicators, with the strongest effect on operational efficiency (β = 0.412, p < 0.001). Innovation culture and leadership digital literacy significantly moderate the DT-performance relationship, with both variables amplifying performance returns to DT investment. Firm size negatively moderates the DT-ROA relationship, consistent with the hypothesis that digital agility advantages are larger in smaller MENA firms. These findings contribute to the emerging literature on digital transformation in developing economy contexts and offer actionable guidance for MENA executives navigating technology-driven competitive disruption.
subject: Articles
  topic: section
subject: Digital Transformation
  topic: keywords
subject: Firm Performance
  topic: keywords
subject: MENA
  topic: keywords
subject: Emerging Markets
  topic: keywords
subject: Digital Innovation
  topic: keywords
subject: Technology Adoption
  topic: keywords
creator: Nadia Mansour
rights: Copyright (c) 2026 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 60
ending page: 66
doi: 10.51325/e6mmbg11

The Impact of Influencer Marketing on Consumer Behavior
type: item
description: The present study has examined the impact of the influencer marketing on the development of the brand-audience relationship in terms of the factors affecting purchase decisions about the promoted products and consumer interaction with the influencers' content. With a quantitative approach based on a descriptive-analytical design, the data have been obtained from a random sample of 175 social media users in the Gaza Strip through the structured questionnaire evaluating three dimensions of the influencer marketing (credibility, attractiveness, and interaction with followers) and consumer behavior. Simple and multiple regression analysis found that all three dimensions significantly affected consumer behavior, where the strongest impact was demonstrated by interaction with followers (β = .358, p < .001), whereas the impact was less pronounced for attractiveness (β = .354, p < .001) and credibility (β = .246, p < .001); overall, the three dimensions contributed to the prediction of consumer behavior for 78.9%. In terms of one-way ANOVA and independent samples t-test, there have been no statistically significant differences in respondents' attitude towards the influencer marketing by such criteria as gender, age, educational qualification, time spent on social media daily, and marital status, but there have been some differences depending on the place of residence (the respondents from North Gaza).
subject: Articles
  topic: section
subject: Influencer Marketing
  topic: keywords
subject: Consumer Behavior
  topic: keywords
subject: Credibility
  topic: keywords
subject: Attractiveness
  topic: keywords
subject: Social Media Engagement
  topic: keywords
creator: Alaa Ashraf Mohammed Abu Zaiter
creator: Marwa Medhat Matouq Al-Ghorra
rights: Copyright (c) 2025 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 30
ending page: 39
doi: 10.51325/j2x8rc40

The Environmental Cost of Intelligence: Corporate Obligations and a Governance Framework for Sustainable AI
type: item
description: The field of artificial intelligence has advanced incredibly fast in recent years with an increasing focus on larger language models, generative technologies, and infrastructure of deep learning. Such development has resulted in a substantial environmental cost that has been relatively ignored – the energy, water, and carbon emissions related to training, fine-tuning, and industrial-scale operation of AI. Training one single large language model is estimated to generate as many carbon dioxide emissions as several cars throughout their entire lifetime. Data centers used for AI operations are predicted to double their energy consumption by 2026, and the amount of water required to cool down AI-related equipment is becoming a limitation in places that are already facing water shortages. Research concerning these environmental impacts of AI has flourished, while corporate disclosure of its environmental footprint is extremely rare and highly inconsistent. In this paper, the Sustainable AI Governance Framework (SAGF) is developed as a conceptual model which defines environmental obligations for corporations during the whole AI lifecycle, from the development and training stage, through its deployment, maintenance, and decommissioning stages, and introduces governance approaches on three different levels – the firm level, industry level, and regulatory level. The SAGF uses principles of corporate environmental responsibility theory (Bansal & Roth, 2000; Schaltegger & Burritt, 2018), polluter pays principle, and recent developments regarding the environmental impact of AI (Patterson et al., 2022; Lottick et al., 2019; Strubell et al., 2019) to prove that the developers and users of AI technology have environmental obligations that are not able to be shifted elsewhere.
subject: Articles
  topic: section
subject: Green AI
  topic: keywords
subject: Sustainable AI
  topic: keywords
subject: AI Environmental Footprint
  topic: keywords
subject: Carbon Emissions
  topic: keywords
subject: Corporate Environmental Responsibility
  topic: keywords
subject: AI Governance
  topic: keywords
creator: Naglaa Ibrahim Khamis
rights: Copyright (c) 2025 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 23
ending page: 29
doi: 10.51325/6b52xt27

The Ethical Board: Reconceptualising Corporate Governance as a Moral Practice
type: item
description: Scholarly studies of corporate governance have for four decades been dominated by the agency theory paradigm, viewing the board of directors in corporations as a monitoring device whose purpose is to ensure that managers' actions will correspond to shareholders' interests. In this paper, we argue that the agency paradigm, although analytically rich and productive, is normatively bankrupt insofar as it treats governance as a principal-agent control problem, casts directors as agents of capital rather than moral agents in their own right, and fails to address the crucial ethical aspects of board decisions that matter most for the integrity of the corporate institution in the long run. To respond to this limitation, we propose the Moral Practice Framework for Corporate Governance (MPF), which reconceptualizes the board of directors as a moral community, comprising moral agents whose fiduciary, ethical, and civic responsibilities extend beyond the maximization of shareholder value. The MPF makes use of the social practices approach of MacIntyre, Rawlsian political theory, and recent literature on board diversity and stakeholder governance to construct a multidimensional concept of board moral agency consisting of four main dimensions: stewardship, deliberation, accountability, and ethical imagination each of which creates certain design needs for board composition, processes, and culture that differ significantly from agency-theoretical prescriptions. Finally, the paper provides an overview of conditions when the transition from agency-based governance to moral practice governance becomes both possible and necessary.
subject: Articles
  topic: section
subject: Corporate Governance
  topic: keywords
subject: Board Ethics
  topic: keywords
subject: Moral Agency
  topic: keywords
subject: Agency Theory
  topic: keywords
subject: Stewardship
  topic: keywords
subject: Stakeholder Governance
  topic: keywords
subject: Fiduciary Duty
  topic: keywords
subject: Board Diversity
  topic: keywords
creator: Allam Hamdan
rights: Copyright (c) 2025 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 12
ending page: 22
doi: 10.51325/y1be5x56

Bridging Corporate Social Responsibility and Stakeholder Theory: Towards an Integrated Conceptual Framework
type: item
description: One of the best-known and most fragmented approaches to the study of business ethics is that of Corporate Social Responsibility (CSR). Another one is stakeholder theory, which for decades developed in tandem with CSR but whose linkages between stakeholders and its practice were not elaborated sufficiently enough. This paper aims at creating a conceptual framework, combining elements of both stakeholder theory and CSR. Based on Freeman’s (1984) seminal stakeholder model, Carroll’s (1991) CSR pyramid, and recent developments in instrumental, political, and integrative stakeholder theory, we propose a multi-level framework of three interacting layers: stakeholder salience mapping, CSR domain alignment, and ethical value creation. It addresses three longstanding theoretical gaps: the instrumentalization of stakeholder relationships in CSR practice, the under-theorisation of stakeholder conflict and trade-offs, and the lack of dynamic feedback mechanisms between firm behaviour and stakeholder expectations. We further argue that CSR legitimacy is not a static outcome, but an iterative, co-constructed process shaped by stakeholder power, urgency, and the moral ecology of the institutional environment. Theoretical implications for business ethics research are discussed, and directions for future empirical testing of the framework are suggested.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: Stakeholder Theory
  topic: keywords
subject: Business Ethics
  topic: keywords
subject: Stakeholder Salience
  topic: keywords
subject: Legitimacy Theory
  topic: keywords
subject: Normative Integration
  topic: keywords
creator: Reem Khamis
rights: Copyright (c) 2025 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 1
ending page: 11
doi: 10.51325/g3bcz761

The Impact of Search Engine Optimization Strategies on Enhancing Brand Awareness: An Empirical Study of Ecommerce Users in the Gulf Cooperation Council Market
type: item
description: The effect of SEO strategies on brand awareness amongst ecommerce consumers in the GCC market is investigated in the current study. In the context of quantitative and descriptive analytical, cross-sectional research design, the data were obtained via an online questionnaire administered to convenience sampled individuals who have made purchases on regional ecommerce websites (Shein, Temu, Namshi, Noon, iHerb, Max Fashion). 48 usable questionnaires were gathered. The concept of SEO strategy was operationally defined by content optimization, link building, technical SEO, and keyword optimization/accessibility factors. The concept of brand awareness was defined by brand recognition and brand recall factors. Data analyses were conducted using the SPSS version 26 package, which involved descriptive statistics, one sample t-tests, Pearson correlations for validation, Cronbach's alpha coefficient for reliability, and multiple linear regression. The regression equation proved to be statistically significant, F(4, 43) = 28.849, p < .001, accounting for 72.9% of the variance in brand awareness (R = .854, R² = .729, adjusted R² = .703). Content optimization (β = .578, p < .001), link building (β = .396, p < .001), and technical SEO (β = .360, p < .001) were identified as positive, statistically significant predictors of brand awareness while keyword optimization/accessibility was not (β = .018, p = .835). The results indicate that the content quality, credibility of the backlink profile, and technical performance of websites have stronger association with brand awareness in the studied sample than keyword activities alone. Managerial and theoretical implications, limitations of the study (small nonprobability sample size and exploratory nature of reliability of two-item subscales), and future research recommendations are provided.
subject: Articles
  topic: section
subject: Search Engine Optimization
  topic: keywords
subject: Brand Awareness
  topic: keywords
subject: Brand Recognition
  topic: keywords
subject: Brand Recall
  topic: keywords
subject: Digital Marketing
  topic: keywords
subject: Gulf Cooperation Council
  topic: keywords
creator: Donia Abdulhamid Rushdy Al-Alami
rights: Copyright (c) 2025 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 40
ending page: 50
doi: 10.51325/phpsvj42

Strategic Planning and Organizational Success: An Empirical Study on Small Businesses in the Service Sector in Bahrain
type: item
description: Strategic planning has been proven to be an effective organizational tool that plays a vital role in organizational success and performance. Strategic managers understand the importance of the formulation and execution of strategic plans that can guide the direction of the organization, its decision-making process, implementation, evaluation, and control of plans. Strategic planning level and intensity are influenced by several managerial, organizational, and environmental factors and can vary from one organization to another. This paper mainly aims to investigate the impact of strategic planning on organizational performance. The study covers the services sector in Bahrain by implementing qualitative and quantitative approaches based on interviews and surveys with managers and other members in the strategic planning team from small businesses in Bahrain. Results showed that environmental scanning and resource availability have an insignificant impact on organizational success, while strategy formulation, implementation, and evaluation have a significant impact and high correlation on organizational success and performance in the services sector in Bahrain.
subject: Articles
  topic: section
subject: Strategic Planning
  topic: keywords
subject: Organizational Success
  topic: keywords
subject: Small Businesses
  topic: keywords
subject: Service Sector
  topic: keywords
subject: Bahrain
  topic: keywords
creator: Dana Abbas Kayed
creator: Noor Alsayed
rights: Copyright (c) 2026 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 1
ending page: 8
doi: 10.51325/162qfn16

Moral Accountability in AI-Driven Corporate Decision-Making: A Comparative Case Analysis of Amazon, UnitedHealth Group, and Deutsche Bank
type: item
description: The use of artificial intelligence systems by corporations in making important decisions, such as who to hire, who gets health care coverage, or who qualifies for credit, raises fundamental moral accountability issues that current business ethics frameworks do not adequately address. Who is morally responsible for a decision if a job application is rejected, a health insurance claim is denied, or a credit request is turned down? In this paper, we present a comparative case study of three firms — Amazon (automated hiring), UnitedHealth Group (AI-based healthcare benefit determinations), and Deutsche Bank (algorithmic credit scoring) — to explore how moral accountability is constructed, distributed, and contested in AI-mediated corporate decision environments. Building on philosophical literature on collective moral responsibility, distributed agency, and algorithmic governance, we elaborate an Accountability Diffusion Framework (ADF) that describes four mechanisms through which the use of AI systematically undermines moral accountability in corporate contexts: opacity diffusion, temporal displacement, agential fragmentation, and normative laundering. In our analysis, all three companies have used these mechanisms, whether deliberately or not, to shield human decision-makers from responsibility for harmful AI-driven outcomes. We argue that restoring moral accountability in AI-driven organisations requires not only improved technical explainability, but fundamental changes to corporate governance, stakeholder engagement practices, and the regulatory architecture of AI deployment. The paper ends with a set of accountability design principles for ethically responsible AI governance.
subject: Articles
  topic: section
subject: AI Ethics
  topic: keywords
subject: Moral Accountability
  topic: keywords
subject: Algorithmic Decision-Making
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Responsible AI
  topic: keywords
subject: Distributed Agency
  topic: keywords
creator: Kesmat AbdelAziz
rights: Copyright (c) 2026 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 1
ending page: 15
doi: 10.51325/3yx5qe22

A Critical Review of CSR Transfer and Adaptation in Emerging Markets, 2015–2025
type: item
description: The global CSR discourse has been intensified unprecedentedly in the past decade since the adoption of the United Nations Sustainable Development Goals and the Paris Agreement in 2015. However, there is no scholarly consensus on whether, how, and under which conditions CSR norms developed in Western liberal market economies meaningfully transfer to emerging market contexts. This paper provides a critical systematic review of the literature on CSR transfer and adaptation in emerging markets published from 2015 to 2025, including contributions from Africa, Latin America, South and Southeast Asia, the Middle East, and Eastern Europe. We identify four dominant theoretical frameworks that have structured this literature, namely institutional theory, stakeholder theory, legitimacy theory, and political CSR, and critically evaluate their explanatory power and normative adequacy in emerging market contexts. From the literature, three persistent tensions emerge from the review: between universal CSR norms and context-specific moral ecologies; between voluntary, firm-level CSR and state-mandated or institutionally embedded social responsibility; and between the SDG-alignment agenda and the structural inequalities that shape CSR practice in the Global South. We argue that existing frameworks suffer from a common deficiency, an implicit developmental teleology that constructs emerging market CSR as a deficient approximation of a Western ideal, and propose a decolonial corrective that recentres the normative agency of local stakeholder communities. The paper ends with the identification of priority directions for a post-developmental research agenda in global business ethics.
subject: Articles
  topic: section
subject: CSR Transfer
  topic: keywords
subject: Emerging Markets
  topic: keywords
subject: Institutional Theory
  topic: keywords
subject: Legitimacy
  topic: keywords
subject: SDGs
  topic: keywords
creator: Wael Abdallah
rights: Copyright (c) 2026 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 16
ending page: 30
doi: 10.51325/eqje9v49

Employee Perceptions of AI Ethics and Moral Accountability in Saudi Arabian Organisations: A Qualitative Study
type: item
description: The rapid deployment of artificial intelligence in organisational decision-making has generated urgent questions about how employees experience, interpret, and morally evaluate AI systems that shape their working lives — from performance monitoring and task allocation to promotion decisions and disciplinary processes. Yet the employee perspective on AI ethics remains substantially underexplored, particularly in non-Western institutional contexts where distinct cultural, religious, and organisational norms may produce different moral frameworks for evaluating algorithmic authority. This paper reports findings from an interpretive qualitative study based on 38 in-depth semi-structured interviews with employees, middle managers, and HR professionals across nine Saudi Arabian organisations that have deployed AI systems in workforce management or operational decision-making. Using reflexive thematic analysis following Braun and Clarke's (2022) methodology, we identify five master themes that structure employee moral experience of AI in the Saudi workplace: (1) Algorithmic opacity and the collapse of moral dialogue; (2) Displaced accountability and the erosion of relational trust; (3) Religious and cultural frames for evaluating algorithmic authority; (4) Collective versus individual moral responses to AI-driven harm; and (5) Resignation, resistance, and the ethics of algorithmic coping. The study makes three theoretical contributions: it develops the concept of relational accountability as a culturally grounded alternative to procedural accountability in AI ethics; it shows how Islamic ethical frameworks, particularly concepts of 'adl (justice), amanah (trustworthiness), and shura (consultation), provide Saudi employees with a distinctive moral vocabulary for evaluating AI systems; and it argues that the dominant discourse of individual data rights is poorly calibrated to the collective moral sensibilities that characterise Saudi Arabian and broader GCC organisational cu…
subject: Articles
  topic: section
subject: AI Ethics
  topic: keywords
subject: Employee Attitudes
  topic: keywords
subject: Qualitative Research
  topic: keywords
subject: Saudi Arabia
  topic: keywords
subject: Algorithmic Accountability
  topic: keywords
subject: Thematic Analysis
  topic: keywords
creator: Qasim Zureigat
rights: Copyright (c) 2026 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 45
ending page: 59
doi: 10.51325/d4w0yq25

The Impact of Remote Work on Employees’ Mental Health: A Comprehensive Literature Review
type: item
description: This paper examines how remote work affects employees’ mental health in the post-pandemic context through a systematic review of the literature. A structured search was carried out across five databases (Scopus, Web of Science, PsycINFO, PubMed, and Google Scholar), focusing on peer-reviewed studies published between 2020 and 2025. After applying the selection criteria, 25 studies were included in the review. The analysis uses a thematic approach to identify common patterns and differences across studies. The findings show that remote work has both positive and negative effects. On the positive side, employees often report greater flexibility, more autonomy, and less commuting, which can support well-being. At the same time, remote work is linked to challenges such as social isolation, blurred boundaries between work and personal life, and increased use of digital tools, which can lead to stress, fatigue, and burnout. The review also shows that these outcomes are not the same for all employees. Factors such as organizational support, job design, and individual circumstances play an important role. For example, lack of social interaction and poor boundary management are often associated with higher stress levels, while supportive work environments can reduce these risks. This paper brings together recent evidence in a structured way and highlights gaps in the literature, including the limited use of longitudinal studies and the need for more research across different sectors and groups of employees. It also outlines practical steps that organizations can take to better support employee well-being in remote work settings.
subject: Articles
  topic: section
subject: Remote Work, Hybrid Work, Work from Home, Mental health, Well-Being
  topic: keywords
creator: Noor Alsayed
rights: Copyright (c) 2026 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 9
ending page: 19
doi: 10.51325/vn1xs695

The Impact of Data Privacy Concerns on Customized Marketing Effectiveness: Evidence from the Jordanian Market
type: item
description: Within the context of Privacy Calculus Theory, this study investigates the relationship between consumers’ data privacy concerns and the perceived effectiveness of personalized marketing. Using a quantitative survey, the study examines how consumers weigh the benefits of personalization against the risks to their privacy in the context of digital marketing. The findings show that while consumers value personalized marketing, privacy concerns influence their overall perception of its effectiveness. High privacy concerns are linked to lower perceptions of personalized marketing strategies, underscoring the conflict between utility and risk. The study applies Privacy Calculus Theory to marketing effectiveness, extending beyond disclosure intentions alone. Jordan, as a developing market, is increasingly adopting digital marketing and growing more aware of data privacy issues. The findings highlight the importance of trust-building mechanisms, privacy-sensitive personalization strategies, and organizational transparency. Companies must balance their personalization efforts with responsible data practices in order to improve customer acceptance and sustain long-term engagement.
subject: Articles
  topic: section
subject: Digital marketing
  topic: keywords
subject: consumer trust
  topic: keywords
subject: data privacy concerns
  topic: keywords
subject: personalized advertising
  topic: keywords
subject: personalization-privacy paradox
  topic: keywords
creator: Enas Alsaffarini
creator: Bahaa Subhi Awwad
rights: Copyright (c) 2026 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 20
ending page: 32
doi: 10.51325/dt3jr955

Board Diversity and Governance Quality in the MENA Region: Survey Evidence from Egyptian Listed Firms
type: item
description: This paper explores the relationship between board diversity and governance quality in listed companies in Egypt, the largest Arab economy, and a setting of intensifying governance reform efforts and persistent governance challenges across the broader Middle East and North Africa (MENA) region. Based on primary survey data from 214 senior executives, board members, and audit committee chairs in 67 companies listed on the Egyptian Exchange, we develop and test a structural model linking four dimensions of board diversity (gender, educational background, nationality, and tenure heterogeneity) to three governance quality outcomes (board monitoring effectiveness, strategic decision quality, and stakeholder orientation). The study uses Partial Least Squares Structural Equation Modelling (PLS-SEM) with reflective measurement models and tests common method bias using Harman’s single-factor test. We find that both gender and educational diversity are the strongest positive predictors of governance quality in all three dimensions of the outcome. We also find a non-linear relationship between nationality diversity and monitoring effectiveness, with positive effects at moderate levels but decreasing returns at high levels. Tenure heterogeneity is significantly positively related to strategic decision quality and negatively related to board monitoring effectiveness, consistent with arguments on the trade-off between experiential richness and the entrenchment of long-serving directors. Several of these relationships are moderated by institutional ownership concentration and family control, which are both highly prevalent in the Egyptian corporate context and illuminate the distinctive governance dynamics of family-dominated MENA business systems. In this paper, we contribute to the comparative corporate governance literature by providing the first large-sample survey evidence on board diversity and governance quality in the Egyptian context and by developing theoretical argument…
subject: Articles
  topic: section
subject: Board Diversity
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: MENA
  topic: keywords
subject: Egypt
  topic: keywords
subject: PLS-SEM
  topic: keywords
subject: Gender Diversity
  topic: keywords
creator: Nouran Nashaat
rights: Copyright (c) 2026 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 31
ending page: 44
doi: 10.51325/k9eenm51

Stress and Job Satisfaction in Peruvian Public Officials: Engagement as a Mediating Factor
type: item
description: This study examined how participation mediates job stress and job satisfaction among staff in Peruvian public institutions. The study employed a quantitative, non-experimental, and cross-sectional design. A survey using a five-level Likert-type scale was administered to 144 employees of the National Superintendency of Public Registries (SUNARP). The survey's consistency, reliability, and presentation were evaluated using PLS-SEM (Partial Least Squares Structural Equation Modeling). Structural equation testing demonstrated that engagement mediates the relationship between job stress and job satisfaction. The study found that stress and engagement are significantly negatively related, with a path coefficient of -0.726. Work engagement and job satisfaction are positively related, with a path coefficient of 0.762. Additionally, job stress and job satisfaction are negatively related, with a path coefficient of -0.103.
subject: Articles
  topic: section
subject: Work Stress, Engagement, Public Institution, Job Satisfaction
  topic: keywords
creator: Nataly Judith Silvestre Ramos
creator: William Rene Dextre Martínez
creator: Hernán Ramírez Asís
creator: Andree Jhaire Liñan Ramirez
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-09-30
publication date: 2022-09-30
starting page: 100
ending page: 112
doi: 10.51325/ejbti.v1i3.169

Obstacles to the Application of Artificial Intelligence in Palestinian Income Tax Departments
type: item
description: This study aimed to identify the obstacles to the application of artificial intelligence in the Palestinian income tax departments, including administrative, technical, human, and financial challenges. To achieve this goal, the researcher utilized primary sources and a questionnaire as the primary tool for data collection. The questionnaire, along with demographic variables, addressed four areas: the administrative field, the technical field, the human field, and the financial field. Each area contained a set of questions designed to address the study’s research questions and hypotheses. The questionnaire was distributed to the study population, consisting of 115 employees in the Palestinian income tax departments in the West Bank. The collected data were statistically analyzed using SPSS, employing statistical techniques such as frequencies, percentages, arithmetic averages, and standard deviations to estimate the relative weight of the questionnaire items. Additionally, One-Way ANOVA was used to test hypotheses related to all variables, and the Cronbach Alpha equation was applied to assess the reliability of the questionnaire. The study revealed several key findings, including that one significant obstacle to applying artificial intelligence in the Palestinian income tax departments is the weak budget allocated for modernizing and developing electronic devices and software. One of the most important recommendations is to allocate sufficient funds for the purchase of modern devices and technologies that facilitate the application of electronic management.
subject: Articles
  topic: section
subject: Artificial Intelligence, Income Tax, Tax Departments, Obstacles, Palestinian Income Tax Departments.
  topic: keywords
creator: Zeina T. AlHaj
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-09-30
publication date: 2022-09-30
starting page: 81
ending page: 99
doi: 10.51325/ejbti.v1i3.103

The Role of Social Media Networking Sites in Supporting the Capabilities of Saudi University Students
type: item
description: The study aims to clarify the role of social networking sites in supporting the capabilities of Saudi university students through increasing cultural awareness and social interaction among them, determining the justifications for Saudi university students to use social networking sites (Facebook, Twitter, Instagram), and assessing the degree of impact of social networks on interaction. The questionnaire method was used to collect data, and the sample size was determined by equitable distribution of 450 individuals, with 418 valid responses obtained for analysis. The study reached several results, the most important of which are: there is a positive and strong link between the role of social networking sites and the enhancement of students' capabilities in the universities under study, particularly in increasing cultural awareness and social interaction. It has been proven that social media allows community issues to be raised for discussion, such as educational, health, and other societal matters, with their effects on individuals, groups, and societies varying between positive and negative. The study recommended the continuous improvement of networks, computers, and software to enhance working conditions in the universities under study. It also emphasized raising the efficiency of the university’s infrastructure through updates to laboratories, servers, websites, and educational platforms, while providing training programs using social media as a means of receiving information, and increasing the speed and capacity of the Internet.
subject: Articles
  topic: section
subject: Social networks, Capacity Support, Facebook, Twitter, WhatsApp, cultural awareness, social interaction, ‎Saudi universities.
  topic: keywords
creator: Khalid A. Alshohaib
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-09-30
publication date: 2022-09-30
starting page: 51
ending page: 80
doi: 10.51325/ejbti.v1i3.101

Digital Transformation as a Mediating Variable in the Relationship between Organizational Culture and Job Satisfaction
type: item
description: The study aims to identify the impact of digital transformation as a mediating variable in the relationship between organizational culture and job satisfaction. The data were collected from a random sample of faculty and staff members in Saudi universities, where 350 valid responses were obtained for analysis. The study finds a positive and strong correlation between organizational culture and its dimensions (values, expectations, norms, policies, and procedures) and job satisfaction and its dimensions (work requirements factors, labor relations factors, work conditions factors). Also, there is a positive and strong relationship between organizational culture and digital transformation and between digital transformation and job satisfaction. Moreover, there is a partial mediating effect (direct and indirect) of digital transformation and its dimensions (setting strategy, building culture, managing field operations) on the relationship between organizational culture and job satisfaction at the level of basic variables and their dimensions for spreading awareness of the importance of digital transformation in various institutions, including universities. This reveals the difficulties facing Saudi universities in the process of digital transformation, considering the COVID-19 pandemic. The study reached several conclusions. First, lower administrative levels are not allowed to participate in the planning of new applications. Second, the training programs offered to civil and technical workers in the universities under study are weak. The study recommended the necessity of continuous improvement of networks, computers, and software to improve working conditions.
subject: Articles
  topic: section
subject: Digital transformation, Organizational Culture, Job Satisfaction, Saudi Universities.
  topic: keywords
creator: Haneen Mohammad Shoaib
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-09-30
publication date: 2022-09-30
starting page: 16
ending page: 50
doi: 10.51325/ejbti.v1i3.99

Possibility of Unifying the Sharia Reference in the Sharia Audit Profession in Islamic Financial Institutions
type: item
description: A juristic frame of reference is considered a crucial building block for Islamic banks, Sharīʻah boards, and both internal and external Sharīʻah audits. It is also vital at the level of regulatory and supervisory authorities. In this regard, researchers in the Islamic banking industry and practitioners in the field of Sharīʻah audit are striving to crystallize the idea of unifying the frame of reference for Sharīʻah pronouncements (fatwā) issued by Sharīʻah supervisory boards for regional and international Islamic financial institutions. This study addresses the topic of unifying the juristic frame of reference by relying on all credible fatwā issued by Sharīʻah supervisory boards in a specific country or jurisdiction, as well as the Sharīʻah standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). The concept of unifying the juristic frame of reference is distinct from the idea of unifying juristic opinions. Based on the problem statement, the objectives of the study were to identify the concept of a juristic frame of reference, its nature, and its relationship with Islamic financial institutions. Additionally, the study analyzed the obstacles to unifying the juristic frame of reference within the Islamic banking system and its effectiveness in Islamic financial institutions. The study reached several conclusions and recommendations, including the need for regulatory and supervisory authorities to mandate the implementation of Sharīʻah and accounting standards issued by AAOIFI. Furthermore, in cases where a Sharīʻah board of an Islamic financial institution does not adhere to a specific standard, disclosure of such incidents should be required. The study also emphasized the importance of establishing a supreme Sharīʻah board within the central bank, tasked with providing guidance and determining the preponderant view when Sharīʻah boards of Islamic financial institutions differ on an issue. This is not to unify fatwā…
subject: Articles
  topic: section
subject: Frame of Reference, Unifying the Frame of Reference, Sharīʻah Audit, Separation between Fatwā and ‎Audit, Sharīʻah Standards.
  topic: keywords
creator: Abdul Naser Omar Al Mahmood
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-09-30
publication date: 2022-09-30
starting page: 1
ending page: 15
doi: 10.51325/ejbti.v1i3.102

Sustainable Tech Trends: A Roadmap for Modern Businesses
type: item
description: With the increasing environmental concerns, businesses and corporations worldwide are slowly moving towards sustainable practices to minimize their carbon footprints. Technology is a mighty tool that allows creative solutions to address various sustainability problems. This article discusses the intersection of sustainability and technology; it evaluates the existing paradigms and suggests how enterprises can adopt sustainable technologies. This article offers a practical framework to modern enterprises on how to embrace innovative technological directions that foster environmental enhancement and promote long-term economic continuity through the examination of the most decisive fields of sustainable technological evolution, such as digitalization, green transport, renewable power production, and circular economy.
subject: Articles
  topic: section
subject: Sustainable Technology, Sustainability, Modern Businesses, Renewable Energy, Circular ‎Economy, Green Transportation, Digitalization.
  topic: keywords
creator: Ranjit Singha
creator: Surjit Singha
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 71
ending page: 80
doi: 10.51325/ejbti.v1i2.186

The Economic Growth of the Andean Community of Nations and International Trade between 1990 and 2022
type: item
description: The objective of this research is to determine the influence of foreign trade indicators on the economic growth of the countries within the Andean Community of Nations (ACN), which includes Colombia, Ecuador, Peru, and Bolivia. The study analyzes the impact of various foreign trade indicators, specifically Exports, Imports, the Purchasing Power of Exports, and the Terms of Trade, on economic growth. The analysis covers the period from 1990 to 2022. The econometric technique employed is the Panel Model, with results indicating that the POOL panel model best explains the behavior of these indicators in relation to economic growth. The findings reveal that exports increase the regional product by 0.2546%, while imports contribute a significant 0.8657% increase. Conversely, the persistent deterioration in the Purchasing Power of Exports reduces the regional product by 0.6511%. Additionally, an improvement in the Terms of Trade enhances the product by 0.2426%.
subject: Articles
  topic: section
subject: Economic Growth, Foreign Trade, Exports, Imports, Purchasing Power of Exports, Terms of ‎Trade.
  topic: keywords
creator: Roger R. Asencio
creator: Jorge M. Cáceres
creator: Christian H.V. Rosales
creator: Mercedes Huerta-Soto
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 56
ending page: 70
doi: 10.51325/ejbti.v1i2.167

Revolutionizing Sustainability: The Tech-Forward Business Landscape
type: item
description: This paper discusses integrating sustainability principles into corporate strategies highlighting the challenges, opportunities, and technology aspects. It highlights the importance of responding to economic needs, social demands, and environmental issues. Even so, while corporations have financial constraints and complicated regulatory settings, they also find growth and innovation opportunities by setting up renewable energy systems, embracing circular economy principles, and making data-driven decisions. This practice has a dual advantage: It enables a company to widen its marketplace and creates positive environmental and social impacts for the brand.
subject: Articles
  topic: section
subject: Sustainability, Business Strategies, Technology, Challenges, Opportunities, Innovation, ‎Environmental Impact.
  topic: keywords
creator: Ranjit Singha
creator: Surjit Singha
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 46
ending page: 55
doi: 10.51325/ejbti.v1i2.184

Exploratory Study on Judicial Rulings Issued by Bahraini Courts in Litigations Related to the Lease Ending with Ownership (Ijarah Muntahiya Beltamleek) Mode of Financing
type: item
description: The research sheds light on the judicial rulings issued by the Bahraini civil courts, the Court of Cassation, and the Judicial Disputes Chambers, concerning the Ijara Muntahiya Beltamleek disputes, which is used by Islamic banks as a mode of financing to help customers acquire real estate property. Considering the principle of commitment to the donation that Islamic banks use to deter the procrastinating debtor, the research also aims to clarify the reasons that prompted the Kingdom of Bahrain to issue legislation to adopt the Sharia standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and use it as a reference to the judiciary when any conflict arises. The researcher seeks to show the most important gaps that may exist because of this change. The research concludes with some suggestions, recommendations, and ways to reduce the gaps in the future. The research analyzes the reasons for the judiciary readjustments of Islamic finance contracts, and the reasons for the emergence of those gaps. It concludes that the application of Sharia standards as a reference in disputes will contribute to the stability of Islamic banks, but it does not guarantee that other problems will not arise. More studies should be conducted on the most important differences between local laws and Sharia standards, in addition to training a sufficient number of judges, lawyers, and arbitrators on Islamic financial transactions. Finally, there is a need for a comprehensive study of Sharia standards to examine the gaps and weaknesses through which Islamic banks and their contracts may be affected.
subject: Articles
  topic: section
subject: Ijara Muntahiya Beltamleek; Sharia AAOIFI standard; Civil courts; Islamic Banks; Civil Law.
  topic: keywords
creator: Hamad Farooq Alshaikh
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 12
ending page: 45
doi: 10.51325/ejbti.v1i2.104

The Impact of the Broad Money Supply (M2) on Economic Growth per Capita in Palestine
type: item
description: This study examines the effect of the broad money supply (M2) on the per capita economic growth in Palestine using time series data from 2000 to 2020. The study uses autoregressive distributed lag model (ARDL), the cointegration approach and the error correction model to investigate the effect of money supply on gross domestic product (GDP) per capita. The model is determined by four macroeconomic variables, namely, gross domestic product (GDP) per capita, broad money supply (M2), gross fixed capital formation (GFCF), and inflation rate (INF). The results show that the money supply, the total capital formation, and the inflation rate have a positive impact on the economic growth in the short run. However, none of these variables affect the economic growth in the long term.
subject: Articles
  topic: section
subject: Economic Growth, Money Supply, Inflation Rate, Gross Fixed Capital Formation, ‎Autoregressive Distributed Lag Regression (ARDL).
  topic: keywords
creator: Alaa Razia
creator: Mostafa Omarya
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 1
ending page: 11
doi: 10.51325/ejbti.v1i2.86

The Impact of Exports on Economic Growth in Palestine (1995-2019)
type: item
description: This study aimed to measure the impact of exports on economic growth in Palestine during the period 1995–2019, using four variables. The dependent variable is gross domestic product (GDP), representing economic growth, while the explanatory variables are exports, capital accumulation, and compensation of employees. Regression analysis (both simple and multiple) was employed, incorporating a dummy variable to account for political factors. The results showed that each variable—exports, capital accumulation, and compensation of employees—had a significant impact. However, the study found that exports carried a negative sign and had a negative impact on economic growth. This is likely attributed to Israeli-imposed closures and sieges for security reasons, particularly as 90% of Palestinian exports are directed to Israel. This heavy reliance on Israel makes Palestinian exports highly vulnerable to Israeli practices. Additionally, Palestinian exports are largely manufactured using imported raw materials, which are subject to high costs and strict Israeli control over their entry. This limits their competitiveness in both international and Arab markets. Conversely, the study revealed that capital accumulation and compensation of employees had a positive impact on economic growth in Palestine. The study concluded by recommending further investigation into the underlying reasons for the negative impact of exports on economic growth in Palestine. It also suggested exploring strategies and solutions to strengthen the export sector, aligning it with the Export-Led Growth (ELG) hypothesis to positively contribute to economic growth.
subject: Articles
  topic: section
subject: Imports, Economic growth, Accumulated capital, Compensation of employees.
  topic: keywords
creator: Isaam N. Ayyah
creator: Ahmad M. Shwekeh
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-01-31
publication date: 2022-01-31
starting page: 74
ending page: 97
doi: 10.51325/ejbti.v1i1.81

The Impact of Social Media on Employee Productivity at the Workplace
type: item
description: Social media has become an integral part of many institutions and organizations, serving as one of the most important means of personal and organizational communication. Despite its advantages, organizations face various challenges when employees use social media, such as disruptions to productivity. This study aimed to identify the types of social media used by employees during work and assess their impact on productivity. A systematic literature review approach was adopted. By reviewing and analyzing 37 articles and studies, the research found that social media—which includes platforms such as social networks, messaging apps, email, forums, blogs, wikis, and more—has become a common communication tool for employees to exchange knowledge and collaborate with colleagues within organizations. The analysis of the literature revealed that most primary studies suggest social media use has positive effects on organizational and personal productivity. However, some studies highlight the negative impacts of social media use in the workplace. Notably, many studies fail to establish the actual causality of the factors influencing employee productivity due to their reliance on cross-sectional data. This review contributes to the existing body of literature and serves as a foundation for future research aimed at determining the causal relationships between social media use and employee productivity. Furthermore, this review proposes an intervention model for addressing Internet addiction as a tool to mitigate the adverse effects of social media use on organizational productivity while investigating the underlying causative factors.
subject: Articles
  topic: section
subject: Social media, Social network, Categories, Employee's productivity, Palestine
  topic: keywords
creator: Issam N. Ayyash
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-01-31
publication date: 2022-01-31
starting page: 63
ending page: 73
doi: 10.51325/ejbti.v1i1.96

The Implications of the Psychological Contract on the Perceived Organizational Reputation of Workers on the Temporary Employment Clause in the Gaza Strip
type: item
description: The study aimed to examine the mutual commitment of the two parties to the psychological contract and its impact on perceived corporate reputation. Using a descriptive-analytical approach, the study employed a questionnaire to collect data and targeted a systematically selected random sample of 231 participants involved in the Gaza Strip's official temporary work programs. The findings revealed that the respondents' commitment to the organization was greater than the organization's commitment to them. Additionally, it was discovered that the target organizations place significant importance on their reputation. The fulfillment of the organization's commitments to individuals influenced both the individuals' commitment to the organization and the organization's perceived reputation. Given the role of the psychological contract in enhancing worker commitment and improving organizational reputation, the study recommends that organizations prioritize the psychological contract as a motivational tool and ensure they fulfill their obligations to workers. Future studies are suggested to focus on employees working in more stable employment settings.
subject: Articles
  topic: section
subject: Psychological Contract, Commitments of the Organization to the Individual, Commitments of the ‎Individual to the Organization, Perceived Organizational Reputation, Temporary Employment, Gaza ‎Strip.
  topic: keywords
creator: Alaedin K. Alsayed
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-01-31
publication date: 2022-01-31
starting page: 32
ending page: 62
doi: 10.51325/ejbti.v1i1.95

Conceptualizing the Effect of Political Instability towards Audit Committee Effectiveness and Earnings Management
type: item
description: This paper aims to conceptualize the relationship between audit committee (AC) characteristics and earnings management (EM), hypothesizing that political instability moderates the relationship between the two variables. It seeks to bridge the knowledge gap by proposing a conceptual framework that links AC characteristics, EM, and political instability. The paper reviews recent literature on corporate governance (CG) and EM to understand how AC characteristics may mitigate EM practices. Additionally, it explores the effect of political instability on managers’ engagement in EM. Evidence from prior studies indicates that the AC is a critical component of a firm’s structure, tasked with monitoring the quality of financial information presented in financial reports. An effective AC is argued to play a significant role in reducing EM levels. During periods of intense political instability, managers may be motivated to engage in higher levels of EM to present an enhanced financial performance for their companies. This paper argues that a more effective AC can deter such opportunistic behaviors by managers, thereby limiting their engagement in EM.
subject: Articles
  topic: section
subject: Corporate Governance, Earnings Management, Political Instability, Political Theory, Agency Theory, ‎Palestine.
  topic: keywords
creator: Ali H. I. Aljadba
creator: Norhaziah Nawai
creator: Nur Hidayah Laili
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-01-31
publication date: 2022-01-31
starting page: 22
ending page: 31
doi: 10.51325/ejbti.v1i1.84

The Role of Sensory Marketing in Mobile Devices on the Purchasing ‎Decision of the Consumer in the Clothing Sector in Palestine
type: item
description: Buying clothes online presents challenges and problems, particularly in the form of consumer reluctance to purchase online due to fear and distrust. This research aims to address these issues by identifying their causes and proposing a model supported by virtual reality technologies and mobile applications within the framework of sensory marketing, tailored specifically for the clothing sector and mobile devices. The study builds on previous research and targets Palestinian consumers in the clothing sector. Two data collection tools were employed: a questionnaire and a focus group. A descriptive and deductive approach was adopted to analyze the data and draw conclusions. The results highlight the positive role of virtual reality in increasing consumer trust in online stores. It helps consumers overcome fears that the product's appearance in pictures may not match the actual item, while also reducing returns and addressing other concerns. This proposed model serves as a foundation for broader expansion and potential generalization on a global scale in the future. The study recommends adopting virtual reality in online selling applications and implementing the proposed model to enhance consumer trust and improve the overall online shopping experience.
subject: Articles
  topic: section
subject: The Role of Sensory Marketing in Mobile Devices on the Purchasing ‎‎Decision of the Consumer in the Clothing Sector in Palestine
  topic: keywords
creator: Eman H. Tarayra
creator: Ghassan O. Shahin
creator: Israa E. Qafesha
creator: Mais A. Sharabati
creator: Serein A. Fallah
rights: Copyright (c) 2022 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2022-01-31
publication date: 2022-01-31
starting page: 1
ending page: 21
doi: 10.51325/ejbti.v1i1.94

Understanding Student Perceptions and Behavioral Responses to the Pink Tax: An Application of the Theory of Planned Behavior
type: item
description: This study investigates students’ perceived awareness of the Pink Tax and their willingness to pay the associated Pink Premium, using the Theory of Planned Behavior (TPB) as the guiding theoretical framework. A total of 100 undergraduate and postgraduate students participated in the survey, which employed a standardized questionnaire. The study aimed to explore gender-based differences in willingness to pay, variations in awareness based on academic level, and the influence of TPB constructs—attitude, subjective norms, and perceived behavioral control—on willingness to pay. Independent samples t-tests revealed no statistically significant differences in willingness to pay between male and female students, nor in awareness levels between undergraduate and postgraduate participants. However, multiple regression analysis confirmed that all three TPB components significantly predicted willingness to pay, with perceived behavioral control emerging as the strongest predictor. These findings suggest that psychological and behavioral factors exert a greater influence than demographic variables in shaping students’ responses to gender-based pricing. The study concludes with policy and educational recommendations aimed at enhancing consumer awareness and promoting gender equality, and calls for future research involving larger and more diverse samples.
subject: Articles
  topic: section
subject: Pink Tax, Student Shoppers, Theory of Planned Behavior, Consumer Awareness
  topic: keywords
creator: Pushpa A
creator: Jeevitha H.M
rights: Copyright (c) 2023 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2023-01-31
publication date: 2023-01-31
starting page: 56
ending page: 63
doi: 10.51325/ejbti.v2i1.212

The Spread of Social Inclusion in the Maritime Industry: A Social Study
type: item
description: This paper presents a social study on the maritime port of Montreal investigating the spread of social inclusion in the maritime industry. We used both qualitative and quantitative methods, including structural equation modeling to answer the research questions. Our ﬁndings show that the spread of social inclusion was significant in the port in terms of workplace diversity and inclusion, the workplace environment, and the port’s responsibility toward society. These findings highlight specific factors that are currently being overlooked and thus require greater industry collaboration. The proposed framework also serves as a tool for a single maritime port to self-assess its current stage of sustainable development, with implications for future social-inclusion implementation strategies.
subject: Articles
  topic: section
subject: Sustainability, Social Inclusion, Diversity, Port, Maritime, Structural Equation Modeling, ‎Partial Least Squares.
  topic: keywords
creator: Lucie Sislian
creator: Anicia Jaegler
rights: Copyright (c) 2023 EuroMid Journal of Business and Tech-Innovation (EJBTI) https://creativecommons.org/licenses/by/4.0
date: 2023-01-31
publication date: 2023-01-31
starting page: 37
ending page: 55
doi: 10.51325/ejbti.v2i1.120