International Journal of Business Ethics and Governance (IJBEG) 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> en-US bahaaedu@hotmail.com (Dr. Bahaaeddin Alareeni) bahaaedu@hotmail.com (Dr. Bahaaeddin Alareeni) Thu, 30 Sep 2021 00:00:00 +0000 OJS 3.2.0.3 http://blogs.law.harvard.edu/tech/rss 60 Exploring the Relationship Between Football and Development: Insights from 5 Arab Countries (2010-2022) https://ijbeg.com/index.php/1/article/view/159 <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> mostafa omarya, moayed hardan, najm mahmud alhadhad Copyright (c) https://ijbeg.com/index.php/1/article/view/159 The Ethics of AI Art: Questions of Credit and Creation https://ijbeg.com/index.php/1/article/view/166 <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> ananya singh Copyright (c) https://ijbeg.com/index.php/1/article/view/166 English Independence and internal auditor performance: Does job satisfaction have an impact? https://ijbeg.com/index.php/1/article/view/165 <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> Omar Zraqat Copyright (c) https://ijbeg.com/index.php/1/article/view/165 Mitigating Africa's Brain Drain: Leveraging Employee Motivation to Retain Public Sector Talent. https://ijbeg.com/index.php/1/article/view/163 <p><em>This paper explores the pressing issue of brain drain in Africa’s public sector, commonly referred to as the 'JAPA Syndrome.' The phenomenon has significantly impacted essential services such as healthcare and education, undermining organizational performance and national development. While previous research has examined the economic and political factors contributing to emigration, this paper investigates the role of employee motivation in retaining public sector talent. Through a comparative analysis of African and European public sectors, the paper identifies key motivational drivers, including intrinsic and extrinsic factors, and offers recommendations for policymakers to mitigate brain drain by enhancing employee motivation.</em></p> Olusegun Oladapo Akerele Copyright (c) https://ijbeg.com/index.php/1/article/view/163 Risk Tendency and Enterprise Performance: The Bank’s Role https://ijbeg.com/index.php/1/article/view/161 <p>This research explored the relationship between risk tendency and enterprise performance, along with the role of other bank services and credit access in this dynamic. The objective centered on the role of bank operations in enterprise development. The study analyzed data collected from SMEs in Ghana's capital using PLS v3.0. The structural model evaluation revealed a significant positive effect of risk tendency on enterprise performance, as well as the influence of credit access and other banking services on enterprise performance. Both credit access and other banking services were found to be significant mediators in the relationship between risk tendency and enterprise performance. The study underscores practical implications for businesses, highlighting the importance of leveraging capital availability and innovative banking services that support growth and enable businesses to secure the resources needed for development and expansion.</p> Copyright (c) https://ijbeg.com/index.php/1/article/view/161