International Journal of Business Ethics and Governance <p>The International Journal of Business Ethics and Governance (IJBEG) is issued by EuroMid Academy of Business &amp; Technology (EMABT) in Istanbul, Turkey. IJBEG is a bilingual, peer-reviewed journal that aims to encourage and promote the study of Business, Accounting, Finance, and Governance from a wide range of scholarly perspectives, reflecting the diversity of approaches characteristic of this field of scholarship. IJBEG publishes articles both in English and Arabic, to encourage the bridging of the gap between the two traditions of Arab and Western scholarship. IJBEG is principally dedicated to the publication of original papers from both academia and the business community. The journal publishes three issues per year.</p> <p><strong>Online ISSN: 2717-9923</strong></p> <p><strong><span class="style5">AIMS AND SCOPE</span></strong></p> <p class="style3" align="justify">To provide a forum for the exchange of ideas and dissemination of empirical findings and analytical research in the specialized areas of Accounting, Finance, Management, and Governance. The following are some of the topical subject areas relevant to the journal (but are not limited to):</p> <p><strong>Areas of Coverage</strong></p> <ul> <li>Auditing issues</li> <li>Value-based accounting and its relevance</li> <li>Theory of accounting firm</li> <li>Environmental auditing</li> <li>Corporate governance issues</li> <li>Public sector accounting</li> <li>Valuation of financial assets</li> <li>International capital flows</li> <li>Investment and portfolio management</li> <li>Islamic banking and finance</li> <li>Microstructures of financial markets</li> <li>Marketing</li> <li>Entrepreneurship and Social Enterprise</li> <li>Corporate Social Responsibility and Sustainability</li> <li>Business Policy and Strategic Management</li> <li>International Management and Organizations</li> <li>Organizational Behavior and HRM</li> <li>Operations Management and Logistics Research</li> <li>Controversial Issues in Management and Organizations</li> <li>Turnaround, Corporate Entrepreneurship, and Innovation</li> <li>Legal Issues, Business Ethics, and Firm Governance</li> <li>Managerial Accounting and Firm Financial Affairs</li> <li>Non-traditional Research and Creative Methodologies</li> <li>Financial reporting and accounting standards</li> <li>Economics &amp; Econometrics </li> </ul> <p>The International Journal of Business Ethics and Governance (IJBEG) considers submissions representing a wide range of scholarship, including qualitative and quantitative research, dialogues and debates, essays, and other contributions.</p> EuroMid Academy of Business & Technology en-US International Journal of Business Ethics and Governance 2717-9923 ????????? ????? ????????? ? ??? ??? ???????? ??? ????? ????????? ?? ?????? (1995 - 2019) <p>???? ??? ??????? ????? ??? ???????? ??? ????? ????????? ?? ?????? ???? ?????? (1995 - 2019)? ??????? ??? ????? ?? ??????? ????? ???????: ????? ???? ??? ?????? ?????? ???????? (GDP) ?????? ????? ?????????? ?????? ??????? ??????? ???: ????? ???????? ?????? ????? ??? ????? ?????? ??????? ????????. ??? ?? ??????? ????? ???????? ????? ???????? ??? ????? ??????? ?????? (Dummy) ??? ??????? ???????. ?????? ??????? ?????? ?? ?? ????? ???????? ?????? ??? ????? ???????? ????????? ????? ?? ???? ??????? ?? ????? ???????? ???? ????? ????? ????? ???? ???? ??? ????? ?????????? ??? ??????? ?? ???? ????? ?? ??? ??? ????????? ??????????? ?? ??????? ????? ????? ????? ????? ?? 90% ?? ???????? ?????????? ???? ??? ???????? ???? ???? ???????? ?????????? ????? ???? ???? ?? ????????? ???????????? ???? ???? ????? ?? ?? ???????? ?????????? ??????? ????? ??? ?????? ????? ????????? ?????? ???????? ???? ??? ?????????? ?????? ??????? ??????? ???????? ?? ??? ??? ?????? ?? ??????? ????????? ??????? ?????????. ??? ???? ?? ???? ??????? ????? ???????? ?????? ????? ??? ????? ???????? ???????? ??? ????? ????????? ?? ??????. ??????? ???? ??????? ?????? ?? ??????? ???????? ???? ??? ????? ???????? ????? ?????? ???? ???? ???? ??? ????? ????????? ?? ?????? ????????? ???? ?????? ???? ???? ???????? ???? ???????? ?????? ??? ??????? ??????? ????? ???? ??? ???????? (Export Led Growth)</p> issam ayyash Copyright (c) Challenges and Difficulties facing Islamic Financial Inclusion in Women's Economic Empowerment in Yemen: Qualitative Approach <p>The study aimed to explore the challenges and difficulties faced by Islamic financial inclusion through Islamic financial institutions (banks, microfinance, insurance) in women's economic empowerment in Yemen. This will lead to enhance women's place in economic development when finding appropriate solutions to these challenges. This study applied the qualitative approach by conducting in-depth interviews with the experts comprising eighteen respondents in Islamic financial institutions. The result of respondents showed that there are a number of challenges and difficulties associated with the environment that have implications for overall institutional action and directly or indirectly contribute to women's economic empowerment. Where customs and traditions constitute the biggest external challenge facing Islamic financial institutions, as well as women's financial illiteracy, and the unstable political conditions that Yemen is going through. In addition to internal topics associated with the policies of those institutions themselves, they are ultimately subject to the impact of external problems and challenges. Furthermore, the results of the study will help decision-makers to activate the role of compulsory in society and implement effective plans and strategies to empower women economically. </p> Lina Mohammed Abdo Alaghbari Anwar Hasan Abdullah Othman Azman Bin Mohd. Noor Copyright (c) 2021 International Journal of Business Ethics and Governance 2021-09-30 2021-09-30 91 114 10.51325/ijbeg.v4i3.80 The Role of Agile Managers’ Practices on Banks’s Employees Performance in The Kingdom of Bahrain <p>This paper explores the significance of managers' impact on the level of employee success in the banking sector in the Kingdom of Bahrain, the contribution of managers to successful banks as agile managers, and argues that management reform in a crisis such as the Covid-19 pandemic can be done well by managers. The banks positively by managers who possess the employees' imagination and technical innovation skills, which makes the employees capable of facing the different types of challenges and difficulties they encounter in an unexpected or anticipated way, who constitute vital components in the continuity and progress of the organizational transition in a volatile economy. With the arrival of the Covid-19 pandemic, institutions all over the world have attempted to respond successfully to transition, and banks have been especially hard hit by self-responses. These methods, however, have shown for agile management the potential to excel under and survive global economic conditions. This paper examines current research on the role of bank managers in the positive development of internal change during crisis situations. The findings revealed that assisting managers in the private banking industry is critical to instilling a sense of transformation in other direct and related parties within the company. As a result, this paper leads to clarifying successful employee assessment by inspiring managers to them which led to the performance of the most effective managers from the old conventional managers who were happy with the banks after these new circumstances that inspired new managers to the imagination and innovation through prior expectations. </p> Noor S.J.I. Ahmed Wajeeh Elali Copyright (c) 2021 International Journal of Business Ethics and Governance 2021-09-30 2021-09-30 70 90 10.51325/ijbeg.v4i3.79 The Impact of strategic Agility on the SMEs competitive capabilities in the Kingdom of Bahrain <p>With a highly uncertain and changing business environment, the typical way of planning a business is not particularly useful in different organizations worldwide. The current literature explores the concept of strategic Agility based on the idea of flexible planning and implementation and can pivot direction at the time of crises. Three main theories underpinning these concepts are contingency-based theory, resource-based theory, and Dynamic capability theory. These theories have one common point of view: enterprises' ability to cope with unexpected changes, survive unprecedented threats from the business environment, and take advantage of changes as opportunities. The literature has identified various variables that impact the adoption of strategic Agility in the organization, including strategic sensitivity, Resource fluidity, and Leadership unity. Some studies in the literature have found these variables as dimensions of strategic Agility. Further, the literature discussed how competitiveness could be achieved through strategic Agility at times of crisis, particularly in SMEs, which are highly prone to external problems due to limited resources and budgets.</p> Abdulkareem Ebrahim Seyadi Wajeeh Elali Copyright (c) 2021 International Journal of Business Ethics and Governance 2021-09-30 2021-09-30 31 53 10.51325/ijbeg.v4i3.78 Risk Management Application in an Oil and Gas Company for Projects <p>Oil and gas projects are at high risk and the reasons can be the adoption of complex technology, participation of different parties, etc. Oil and gas industries are often vulnerable to risks and hazards, but they overcome these problems by following tools and techniques of risk management, which results in employee and organizations safety. Based on the facts, this research report aims to evaluate and identify the risk management strategies and procedures and assess the efficiency of risk management tools in the Oil and Gas Company in the Kingdom of Bahrain<strong>. </strong>The survey was conducted among two groups using quantitative as well as qualitative methods. One hundred twenty-four participants comprising of Engineers, Superintendents, Fire and Safety Officers, HR Managers, Health and Safety Environment Officers were among the respondents of the Survey Questionnaire. For the semi-structured interview, managers from supply and marine, Operation Specialist, Acting Manager of Health, Safety and Environment (HSE), Managers of Operational Plant Department were selected. The data collected through the survey question was analyzed using statistical analysis. The data collected through the survey questions were later imported to IBM SPSS (Statistical Package for Social Science) version 23.0 and performed descriptive analysis to explain the participants’ characteristics, discrete variables expressed as frequencies and percentages and continuous variables expressed as mean and SD. The reliability of the instrument was assessed using Cronbach’s alpha. This research indicated that around 56 % of the engineers and majority of the participating managers agree and strongly agree that the company has the Oil and Gas Company in the Kingdom of Bahrain have has implemented several safety precautions, training, and appropriate risk management tools to ensure the safety of the employees and work to eliminate any risk which could be hazardous to life and property. </p> Fatema Abdulla AlNoaimi Thomas A. Mazzuchi Copyright (c) 2021 International Journal of Business Ethics and Governance 2021-09-30 2021-09-30 1 30 10.51325/ijbeg.v4i3.77