https://ijbeg.com/index.php/1/issue/feedInternational Journal of Business Ethics and Governance (IJBEG)2025-04-17T08:38:31+00:00Dr. Bahaaeddin Alareenibahaaedu@hotmail.comOpen Journal Systems<p>The International Journal of Business Ethics and Governance (IJBEG) is issued by EuroMid Academy of Business & 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>AIMS AND SCOPE</strong></p> <p>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<br />Value-based accounting and its relevance<br />Theory of accounting firm<br />Environmental auditing<br />Forensic accounting <br />Corporate governance issues<br />Public sector accounting<br />Valuation of financial assets<br />International capital flows<br />Investment and portfolio management<br />Islamic banking and finance<br />Microstructures of financial markets<br />Marketing<br />Entrepreneurship and Social Enterprise<br />Corporate Social Responsibility and Sustainability<br />Business Policy and Strategic Management<br />International Management and Organizations<br />Organizational Behavior and HRM<br />Operations Management and Logistics Research<br />Controversial Issues in Management and Organizations<br />Turnaround, Corporate Entrepreneurship, and Innovation<br />Legal Issues, Business Ethics, and Firm Governance<br />Managerial Accounting and Firm Financial Affairs<br />Non-traditional Research and Creative Methodologies<br />Financial reporting and accounting standards<br />Economics & 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>https://ijbeg.com/index.php/1/article/view/186wcfwa dasdcw2025-04-17T08:38:31+00:00tyty rtrton375348@gmail.com<p>dwdcw</p>Copyright (c) https://ijbeg.com/index.php/1/article/view/182Personalized diets for women based on nutrigenomics a sustainable approach2025-03-30T02:45:49+00:00<p>Personalized nutrition based on nutrigenomics is revolutionizing the approach to women's health by considering genetic variations that influence dietary responses and metabolic pathways. Unlike conventional dietary guidelines that apply generalized recommendations, nutrigenomics enables the creation of individualized nutrition plans that optimize health, prevent chronic diseases, and improve overall well-being. This approach is particularly relevant for women, as they experience unique physiological and hormonal changes throughout different life stages, including puberty, pregnancy, and menopause. Nutrigenomics examines how specific genetic markers affect nutrient metabolism, absorption, and utilization. By identifying genetic predispositions to conditions such as obesity, diabetes, cardiovascular diseases, and osteoporosis, personalized diets can be designed to mitigate health risks. Furthermore, this approach supports sustainability by reducing food waste and improving dietary efficiency, as individuals consume what is most beneficial for their bodies. However, several challenges must be addressed before nutrigenomics can be widely implemented. Accessibility and affordability remain major concerns, as genetic testing and expert consultations can be costly. Ethical considerations, such as data privacy and the potential for genetic discrimination, also need to be carefully managed. Additionally, integrating genetic data into practical dietary guidelines requires collaboration between geneticists, nutritionists, and healthcare providers. Despite these challenges, the potential benefits of nutrigenomics in personalized nutrition for women are substantial. Advances in technology and research are making genetic testing more accessible and affordable, increasing its feasibility for widespread use. As nutrigenomics continues to evolve, it has the potential to transform dietary habits, improve health outcomes, and contribute to a more sustainable food system. Future research should focus on refining genetic markers related to nutrition, developing user-friendly tools for dietary recommendations, and addressing ethical concerns to ensure equitable access.</p>Copyright (c) https://ijbeg.com/index.php/1/article/view/159Exploring the Relationship Between Football and Development: Insights from 5 Arab Countries (2010-2022)2025-03-23T21:40:33+00:00mostafa omaryamostafaomarya5@gmail.commoayed hardanmoayyedhardan@gamil.comnajm mahmud alhadhadnajem.m.alhudhud@gmail.com<p><em>The aim of this article is to examine the influence of football on development across a chosen set of five Arab countries spanning from 2010 to 2022. Employing a quantitative descriptive approach, the study utilizes the test method with both fixed and random effects models for further analysis. Following the Haussmann test and the acceptance of the alternative hypothesis (H1), the fixed effects model is employed across all study models. The findings reveal a statistically significant and positive correlation between the total GDP per capita and the global ranking of the Arab national football teams. The study concludes that FIFA rankings for national teams offer valuable insights into the multidimensional development of the selected countries, particularly in cases where data availability is less than optimal for researchers</em></p>Copyright (c) https://ijbeg.com/index.php/1/article/view/166 The Ethics of AI Art: Questions of Credit and Creation2025-03-06T08:58:00+00:00ananya singhanna14feb@gmail.com<p><strong><u>Abstract</u></strong></p> <p>The significance of AI has risen immensely in the past years and created revolutions in every walk of life. One such area where AI has created a strong presence is art which is counted among the most unique forms of human artistry. Art acts as a vehicle through which an artist can express individualistic and communal experiences. All these elements connected with art have traditionally been considered human specific. However, AI driven tools and algorithms are fast transforming the sphere of traditional art and reshaping the periphery of art and technology. Herein, legal authorship and copyright protection of AI generated art is a complex issue. This problem mainly arises due to the traditional belief that AI generated art is not innovative as it does not involve human involvement. Additionally, the commercialization of AI-generated art raises ethical issues on originality and authorship. To understand this, the present research took in perception of artists and technologists and conducted a comparative analysis. For this, the present research analyzed the perception of artists and AI technologists.</p> <p>The research found that a shared authorship between all involved parties is a fair choice. The research further found that AI-generated art does not diminish the value of human-created art but instead serves as a powerful tool to enhance and expand the creative process. Also, specific laws and regulations should be in place to govern AI-generated art but with minimal guidelines. These laws should clearly mark the Ownership, Joint Authorship and Public Domain while maintaining all the disclosers and attributions.</p>Copyright (c) https://ijbeg.com/index.php/1/article/view/165English Independence and internal auditor performance: Does job satisfaction have an impact?2025-01-18T04:39:42+00:00Omar Zraqatomar.zraqat@jpu.edu.jo<p>This study aimed to determine the role of job satisfaction in the relationship between the independence of internal auditors and their performance in Jordanian companies listed on the ASE. The population in the current study involves all internal auditors in Jordanian companies listed on the ASE, where a random sample was chosen to answer the study tool consisting of internal auditors holding the title of internal audit director and an internal auditor in the aforementioned companies. The study concluded that the independence of the internal auditor has a positive impact on his job performance. The study also found a positive effect of internal auditor independence on job satisfaction. The results also indicate that there is a positive moral effect of the internal auditor’s job satisfaction on his job performance. The study also found that there is a significant indirect effect of independence on the performance of the internal auditor. Therefore, given the significant direct and indirect effect of internal auditor independence, job satisfaction was considered a partial mediator.</p>Copyright (c)