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 Transformations du service public en prisme des évolutions récentes <p><strong>Résumé&nbsp;</strong></p> <p>En parachèvement de ce qui a été déjà entamé comme traits fondamentaux, nés de cette longue histoire , déterminés par l’accès égal au service public, la continuité et l’adaptabilité ou mutabilité, le service public n’a cessé de subir des transformations à ampleur spatial ,territorial central sectoriel, avec des formes juridiques, résultant des changements d’origine diverse liés aux évolutions technologiques, aux transformations économiques ,aggravées encore plus par la situation de crise de l’Etat.. ,afin de répondre aux besoins évolutifs des habitants et de la population locale de chaque territoire, en mettant l’accent sur la sauvegarde des droits fondamentaux de la personne, d’où une répartition inégale des services publics au niveau&nbsp; spatial ,avec la montée en puissance de la contractualisation , l’émergence de certains services tel le service public universel et la suppression d’autres sur le plan territorial</p> <p><strong>&nbsp;</strong></p> <p><strong>Mots clés&nbsp;:service public- transformations-territoire- répartition inégale</strong></p> <p><strong>-contractualisation</strong></p> <p><strong>&nbsp;</strong></p> <p><strong>&nbsp;</strong></p> <p>&nbsp;</p> <p><strong>Abstract</strong></p> <p>To complete what has already been started as fundamental characterizing features, born of this long history, determined by equal access to public service, continuity and adaptability or mutability, public service has not ceased to undergo transformations on a spatial, territorial, central sectoral scale, of legal forms, resulting from changes of diverse origin linked to technological developments, economic transformations ,aggravated even more by the crisis situation of the State. This has led to an uneven distribution of public services at spatial level, with the rise of contractualization, the emergence of certain services such as universal public service, and the abolition of others at territorial level.</p> <p><strong>Keys words</strong>&nbsp;:public service- transformations- uneven distribution- contractualization</p> Soumiya raffach Copyright (c) 6 1 Ethical Decision Making by Arab Universities' Advisory and Shadow Committees: Forms of Corruption, Implications and Solutions <p>Shadow and advisory committees among colleges play crucial roles in influencing decision-making processes and determining Arab universities’ functions and programs. Both committees shadow and advisory have specific goals and purposes, while shadow committees represent students' scientific, practical, systematic, and non-curricular interests. Advisory committees bring expertise to improve programs and align them with industry standards. This article examines the potential challenges of corruption in university advisory and shadow committees, explores its consequences, and proposes strategies to prevent and address it. The article adopts a descriptive approach and qualitative method, through interviews, using secondary and primary data to explore corruption and reveal indicators such as bias, nepotism, and personal enrichment. Different forms of corruption within advisory bodies delve into the underlying causes of such misconduct are investigated and some strategies were outlined to prevent and address corruption effectively. The paper reveals that corruption within university committees significantly threatens the transparency, accountability, and integrity of management decision-making. It concluded that universities could ensure the effectiveness and legitimacy of their committees by promoting a culture of transparency, strengthening oversight mechanisms, and promoting ethical behaviour. Corruption within university committees poses a significant threat to the integrity of decision-making and the public reputation of academic institutions.</p> Raed Awashreh Copyright (c) 6 1 The Impact of European and Anglo-American Directors on Employee Human Rights Policy Disclosure. Evidence from France <div><span lang="EN-US">This paper examines the impact of directors’ home regions on employee human rights policy (EHRP) disclosure in the French context. We classify foreign directors into two home regions, namely, European and Anglo-American regions. We draw on a panel data analysis of firms listed on the SBF120 from 2008 to 2018. EHRP disclosure&nbsp;data are collected from the Bloomberg database and indicate whether the firm has disclosed EHRP&nbsp;information in its annual report or CSR statement. Additional analyses were performed to verify the robustness of our data. <span class="yiv0568216055">Results provide evidence </span>that board home region diversity is positively and significantly associated with EHRP disclosure. Results also show <span class="yiv0568216055">that the presence of Anglo-American directors is positively associated with EHRP disclosure. Surprisingly, European directors are less concerned about EHRP disclosure. </span></span></div> <div><span lang="EN-US">The paper highlights the need to reconsider </span></div> <div><span lang="EN-US">the composition of French boards by promoting the presence of directors from different home regions. Specifically, the authors support the recommendations of the AFEP-MEDEF (2020) regarding the need to intensify international recruitment when selecting new board members.</span></div> Rim Khemiri Nadia Ben Farhat Toumi kirsten Burkhardt-Bourgeois Copyright (c) 6 1 Is it time for a Borderless Vehicle Purchasing Platform? <p><span style="font-weight: 400;">Technological innovation is rapidly transforming consumer expectations and automotive retail. Digital platforms are disrupting buying journeys to meet new generation demands. As customers migrate online, automakers must adapt through e-commerce and omnichannel models.&nbsp;</span></p> <p><span style="font-weight: 400;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This paper puts forth the hypothesis that current global conditions require enhancing the vehicle purchase supply chain through a Borderless Vehicle Platform (BVP) based on multi-sided platform (MSP) principles. The goal is to advance understanding of emerging technological trends in digital transformation as they pertain to multi-sided platforms.&nbsp;</span></p> <p><span style="font-weight: 400;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To assess this hypothesis, the paper will first define the proposed BVP model, then analyze how it aligns with existing MSP research, and finally draw conclusions based on a review of relevant literature. The scope is limited to conceptualizing the BVP and examining its fit with academic work on MSPs. This leaves room for future research to explore real-world BVP implementations, study digital platform disruption across multiple industries, and further develop the BVP design from a global perspective. By focusing on the theoretical BVP-MSP connection, this paper aims to provide an initial exploration of how MSP conventions could transform automotive retail supply chains under current global conditions. Further applied research and design testing is needed to practically validate the hypotheses and concepts put forth.</span></p> <p>&nbsp;</p> <p>&nbsp;</p> Walter Odhiambo Copyright (c) 6 1 The Effect of Sustainable Business Practices on Organisational Performance in the United Arab Emirates <p><em>The objective of the study was to inspect the sustainable business practices on organizational behaviour. Under the qualitative research design, purposive sampling technique was used for interviews from Abu Dhabi Sewerage Services Company (ADSSC) UAE and thematic analysis was applied for data analysis. Interview was based on semi structured questionnaire and seven managers ADSS company were part of this interview. The findings of the research indicated that ADSSC used modern technology and have wider plan for sustainable business practice. More than 95 percent customers were satisfied with their services because of SMS and calling facilities with quick response. However, there was 5 percent dissatisfaction due to repetitive problem from private companies. In the modern age, due to increasing population and urban sprawl at Abu Dhabi Company’s infrastructure needed to expand. ASSDC has some problems related to reliance on subsidies, adoption of tariff regime and regulation for the company to keep it significant in market. </em></p> <p><strong>Keywords:</strong> Sustainable Business Practice, Energy Management System, Organisational performance</p> Dhaher Ahmed Al Dhaheri Muhammad Mehran Latif Copyright (c) 6 1