https://ijbeg.com/index.php/1 <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>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 &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 (IJBEG) 2717-9923 https://ijbeg.com/index.php/1/article/view/220 The performance of microfinance institutions is always influenced by different factors. It has remained, until recent years, a hot topic among researchers. In our paper, we are particularly interested in studying the determinants of the financial performance of microfinance institutions by taking into consideration the effect of anti-corruption measures. To do this, we selected 29 microfinance institutions distributed across 8 developing countries in the MENA region over the period from 2009 to 2018. We suggest a dynamic panel regression (Generalized Method of Moments: GMM) in which the performance of microfinance institutions is evaluated based on two key measures: return on assets (ROA) and operational self-sufficiency (OSS). Our findings indicate that financial performance of microfinance institutions is positively affected by corruption control and liquidity, while it is negatively influenced by the level of portfolio at risk. Jihen Bouhamed Copyright (c) https://ijbeg.com/index.php/1/article/view/219 Abstract Background: Organisational politics are a common feature of workplaces and can shape employees’ motivation, engagement, and retention. Perceived unfairness or favouritism in pay and promotion decisions often leads to disengagement and increased turnover intention. This study examined the impact of organisational politics—political behaviour (PB), go-along-to-get-ahead (GAGA), and pay and promotion politics (PPP)—on employee engagement and turnover intention among staff in development banks in Oman. Employee engagement was tested as a mediator in these relationships. Methods: A descriptive, cross-sectional survey design was employed. Data were collected from 300 full-time employees across various departments and hierarchical levels. Employee engagement was conceptualised as a second-order construct comprising vigour, dedication, and absorption. SmartPLS 4.2 was used to analyse the measurement and structural models with bootstrapping (10,000 resamples). Results: PPP had a significant positive effect on turnover intention (? = 0.55, p < .001) and a significant negative effect on engagement (? = –0.29, p = .001). PB and GAGA had no significant effects. Employee engagement negatively predicted turnover intention (? = –0.38, p < .001) and significantly mediated the relationship between PPP and turnover intention (? = 0.11, p = .002). The model explained 17.1% of the variance in engagement and 58.9% in turnover intention. Conclusion: Perceived unfairness in pay and promotion reduces engagement and increases turnover risk. Transparent and merit-based systems are essential to enhancing engagement and retention in the banking sector. Khalifa AL Maamari Copyright (c) https://ijbeg.com/index.php/1/article/view/218 fasfwq asfasfqw asfqasfas Copyright (c) https://ijbeg.com/index.php/1/article/view/211 bsfbsfb douberman douberma Copyright (c) https://ijbeg.com/index.php/1/article/view/207 fghfgfg babijantan Copyright (c)