Papers by Nizar Alsharari
International Journal of Technology, Innovation and Management (IJTIM)
This study aims to examine the most significant factors that contributed to the system's succ... more This study aims to examine the most significant factors that contributed to the system's success (ERP), how to implement it in the Musanada Corporation in the United Arab Emirates, and also the resistance of certain employees to this system. This study follows the qualitative methodology and data collection from company members (stakeholders in the company). A complete analysis of the study and submitted proposals to develop the system. This paper presents the study on the field so far and the results reached by the group's members and through data collection from stakeholders for the organization, providing the field study within analysis steps of implementation and application of the system in the institutions of the United Arab Emirates. It summarizes the advantages of the ERP system and the ability of companies in its implement it. Furthermore, it facilitates the external and internal processes (business processes and operations) and the internal development of the netwo...
مجلة جامعة الشارقة للعلوم الانسانية والاجتماعية
This paper aims to discuss the relevance of management accounting by considering the practice var... more This paper aims to discuss the relevance of management accounting by considering the practice variance and current research agenda. It also aims to review the relevant literature on management accounting and its alternative perspectives. It provides a comprehensive basis for the research of management accounting change conducted in terms of theories used, influential factors, systems applied, dynamics and aspects of change. This paper helps to understand the concerns of current mainstream in management accounting literature and the importance of this subject. It introduces a comprehensive view about the relevance of institutional theory in the management accounting literature. By reviewing a subset of the accounting literature published during the period 1980 - 2015, this paper updates accounting literature with a focus on management accounting research. The study contributes to the existing accounting literature by presenting the discussions of management accounting change and alte...
Banks and Bank Systems, 2018
This study aims to examine the IFRS compliance in Jordanian banks and its relation to stock price... more This study aims to examine the IFRS compliance in Jordanian banks and its relation to stock prices. The impact of compliance with International Financial Reporting Standards (IFRS) on stock prices in Jordanian banks is a rarely researched subject in accounting and finance, but whether IFRS compliance has a serious impact on stock prices, particularly in developing countries, is still unknown. Numerous factors in developing countries, such as cultural, political, and economic circumstances, can create different effects for IFRS compliance from those seen in developed countries.This paper concludes that IFRS compliance negatively affects stock prices, and firm size has a positive relationship with stock prices in Jordanian banks. The paper has significant implications for IFRS compliance research on stock prices, particularly across Jordanian banks, in responding to recent calls to bridge the gap that has been identified as a result of the revolutions in the Middle East. This study ha...
Management accounting change and the implementation of GFMIS: a Jordanian case study
Asian Review of Accounting, 2017
Purpose The purpose of this paper is to explain the processes of management accounting change (MA... more Purpose The purpose of this paper is to explain the processes of management accounting change (MAC) in the Jordanian Customs Organization (JCO) within its social context following public sector reforms. It focuses on the regulative way in which a new accounting system of government financial management information system (GFMIS) was implemented throughout three levels of an institutional framework. Design/methodology/approach The paper uses an interpretive case study in which the GFMIS was imposed by the government. It draws on a framework that comprises three institutional approaches: old institutional economics; new institutional sociology; and power mobilization. Findings In the JCO case, the GFMIS contributed effectively to the development of a comprehensive approach to the preparation of the budget while it works to facilitate the estimated process of expenditures and revenues. The study recognizes that the implementation of GFMIS may have emerged primarily as a response to ext...
International Journal of Disruptive Innovation in Government, 2020
Purpose This study aims to explain the transformation process from using regular enterprise resou... more Purpose This study aims to explain the transformation process from using regular enterprise resource planning (ERP) system into implementing Cloud ERP system in the UAE public sector. Design/methodology/approach The study uses a qualitative case study and analyzes the primary evidences from in-depth interviews with the case organization’s personnel. It conducts a thematic analysis of the interviews’ findings. Furthermore, the study uses secondary and tertiary resources from published sources comprising the case organization’s website and previous studies. Findings The findings demonstrated that the transformation process to Cloud ERP could result in different practical benefits in an organization’s controlling system, cost reduction and profitability. Conversely, results revealed that the effectiveness of implementing cloud ERP is dependable on the provider’s professionalism; hence resulting in issues related to minimized organizational independence. In addition, the paper’s finding...
Journal of Small Business and Enterprise Development, 2020
PurposeThis study aims to explain the implementation of Cloud enterprise resource planning (ERP) ... more PurposeThis study aims to explain the implementation of Cloud enterprise resource planning (ERP) system and underlying factors and challenges that might be practiced by the users. It also provides a comparison between traditional and Cloud ERP systems.Design/methodology/approachThe study uses qualitative case study and analyzes the primary evidences from in-depth interviews. It conducts a thematic analysis of the interviews' findings. Furthermore, the current study uses three groups of factors (technological, management and environmental) that are expected to be best determinants of the Cloud ERP implementation.FindingsThe findings provide an evidence that using the Cloud EPR system, as alternative to on premise traditional ERP system, is constructive to the success of organizations and improve the quality of their decision-making process. The findings also reveal that effectiveness of implementing Cloud ERP is reliable on the provider's professionalism; hence resulting in i...
The Quarterly Review of Economics and Finance, 2019
The UAE stock markets exhibit evidence of evolving efficiency The DFM and ADSE are found to be in... more The UAE stock markets exhibit evidence of evolving efficiency The DFM and ADSE are found to be inefficient with a trend of improvement towards the weak-form of efficiency Evolving efficiency is found to be time-variant and exhibits evidence of conditional volatility and volatility persistence. No evidence of leverage effect and asymmetric long memory volatility has been found. The long memory volatility model, in particular FIAPARCH, outperforms the GARCH models in long-term out-ofsample forecasting performance. The study also suggests that shocks resulting from crises (the GFC, OPC and AUC) do not provide strong evidence for the dynamic behaviors of evolving efficiency
Pacific Accounting Review, 2019
PurposeThe purpose of this paper is to extend the knowledge claim of management accounting resear... more PurposeThe purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and its evaluation using “convincingness” criteria demonstrating the textual authenticity, plausibility and criticality of case study findings.Design/methodology/approachQualitative research in the management accounting field considers both context and function (Burchell et al., 1980). This study sets out the rationale for adopting qualitative methodologies such as interpretive case studies in which rich, contextual and detailed data were collected and analyzed (Miles and Huberman, 1994; Mason, 2002). Methodological issues related to research design, analysis and evaluation are discussed by drawing on frameworks of social science research design. The paper sets out the procedures of an interpretive case study essential to ensuring the procedural validity of research which can be evaluated more accurately u...
This study aimed to identify the dimensions of the financial analysis and its advantages and how ... more This study aimed to identify the dimensions of the financial analysis and its advantages and how to benefit from it; in predicting stock prices by testing group of financial ratios and find a model quantitatively can be relied upon to predict the price per share of the industrial sector in the Amman Stock Exchange in order to help investors make rational decisions when they the investment process. To achieve this purpose has been tested three financial ratios for a sample of 30 companies listed their shares in the financial market, where data has been relying on published financial statements for its annual information. These ratios have been analyzed using the method of statistical known as a multiple regression to find the best model for the industrial sector of the financial market, which includes group of ratios (Many Variables) of Finance in which they can predict the price of stock in companies listed on the Amman Stock Exchange by this classification. Has been reached model f...
This topic is one of the more threads of financial market theory that have been studied by resear... more This topic is one of the more threads of financial market theory that have been studied by researchers in the accounting and finance field, and on the following the attempts by some scientists specialized financial to confirm or explain the result that reached by each of the study (Ball, R & P Brown) and study (Brown, L. D), which lead to low explanatory power of profit-variable in the regression model used to describe the relationship between stock returns and accounting profits. Because those researchers found during their review of previous studies and its evaluations in this area that profits generally do not explain more than 11% of the change in stock returns. After we test the relationship between each of the (EPS &LEBS) and the market stock return we found the ability of each variable of the change in earnings per share and a variable level of earnings per share does not explain more than 9.9% of the market returns of shares joint stock companies listed in the industrial sec...
Indonesian Management and Accounting Research, 2019
This study aims to study the methods used in accounting for calculating bad debts in a financial ... more This study aims to study the methods used in accounting for calculating bad debts in a financial setting and comparing it with the debt collection methods in an academic environment in UAE especially in Abu Dhabi University. It also focuses on exploring the reasons behind defaulting payments in an academic setting and finally recommending a sample policy for debt collection an academic environment has been demonstrated. It is clearly that the non-performing loans prevailing in the UAE could be twofold in the coming years due to a constant surge in the credit demand, and the banks as well as financial institutions cannot agree on debt collection policies. The position of UAE in context is still better than many other countries. However, this will negatively affect the financial positions of the organizations if proper policies are not in place for the debt collection procedures. The credit demand is going to increase as more and more people are keen on investing in the real estate se...
Model-Driven Architecture in Practice
Purpose-This study aims to explain the transformation process from using regular enterprise resou... more Purpose-This study aims to explain the transformation process from using regular enterprise resource planning (ERP) system into implementing Cloud ERP system in the UAE public sector. Design/methodology/approach-The study uses a qualitative case study and analyzes the primary evidences from in-depth interviews with the case organization's personnel. It conducts a thematic analysis of the interviews' findings. Furthermore, the study uses secondary and tertiary resources from published sources comprising the case organization's website and previous studies. Findings-The findings demonstrated that the transformation process to Cloud ERP could result in different practical benefits in an organization's controlling system, cost reduction and profitability. Conversely, results revealed that the effectiveness of implementing cloud ERP is dependable on the provider's professionalism; hence resulting in issues related to minimized organizational independence. In addition, the paper's findings provide evidenced clarifications about the controversial misconceptions of Cloud ERP's privacy issues. Research limitations/implications-The paper is exposed to the regular case studies limitations, as the study is a qualitative research studying one case company. Thus, the study findings should be strengthened by future quantitative researches on more companies with implying more statistical analysis. Practical implications-The paper has important implications for practitioners and decision-makers, as it presents significant and reality-based information about Cloud ERP implementation's benefits and drawbacks. It thus enhances decision-makers' ability to make an appropriate and suitable decision about adopting the Cloud ERP in the public sector. Originality/value-As Cloud ERP is still emerging, this study is one of the very few case studies that discuss and present some experienced benefits and issues related to Cloud ERP implementation in UAE Government. This study also uses transformation theory to analyze the data.
Student retention in higher education: the role of creativity, emotional intelligence and learner autonomy
International Journal of Educational Management, 2021
PurposeThis paper aims to introduce a new retention model suitable for academic setting that is b... more PurposeThis paper aims to introduce a new retention model suitable for academic setting that is based on the interaction between creativity, emotional intelligence and learner autonomy.Design/methodology/approachThis paper uses quantitative research methods, especially survey, to justify the hypotheses testing and the components of new retention model. Based on the proposed model, three hypotheses have developed and tested using Smart Partial Least Square (SPLS) method. This paper also uses the qualitative data including documents, archival records and website analysis.FindingsThe findings denote that creativity, emotional intelligence and learner autonomy positively affect students' retention. The findings also indicate that there is a strong relationship between emotional intelligence and learner autonomy. It assumes that the study indicators might lead to students' retention and that autonomous learners persevere toward academic goals.Research limitations/implicationsThe ...
This paper aims to discuss the main dimensions and factors of management accounting change and th... more This paper aims to discuss the main dimensions and factors of management accounting change and the current mainstream of research in the area by conducting a literature review in this subject. The paper uses the publicly available evidence to show that internal and external environment of organizations elite engaged in engendering the change in management accounting practices in developed and developing countries. The paper concludes that most previous studies have concentrated on management accounting change within large organizations. Researchers have been given little attention to the nature of change, in other words, the different types of change in management accounting and the processes that have taken place to affect it in Small and Medium-sized Enterprises (SME’s). It also concluded that there is no generally agreed upon definition of change in management accounting. In addition, little consideration has been given to the interrelations between causal factors of change.
Jurnal Dinamika Akuntansi dan Bisnis, 2019
This paper aims to review the relevant literature on the role of management accounting in organiz... more This paper aims to review the relevant literature on the role of management accounting in organizational management. It also compares traditional and new or strategic management accounting and their limitations. It focused on the role of management accounting in the constitution of organizations and the ways in which management accounting systems as structures of intentionality both shape and are shaped by shared norms and understandings. The findings help to understand the concerns of the current mainstream in management accounting literature. In fact, the findings cohere with Hopwood and Scapens and their followers in the sense that management accounting is not a static phenomenon but one that changes over time to reflect new forms and practices. It was also found that management accounting is part and parcel of organizational change. By reviewing a subset of the studies on accounting history published during the period 1980 - 2018, this paper updates accounting history literature...
From Offline to Online Learning: A Qualitative Study of Challenges and Opportunities as a Response to the COVID-19 Pandemic in the UAE Higher Education Context
Studies in Systems, Decision and Control, 2021
This paper aims to explore the challenges, opportunities and implications of COVID-19 pandemic in... more This paper aims to explore the challenges, opportunities and implications of COVID-19 pandemic in the UAE higher education context. It uses the qualitative study approach and websites methodologies to enrich the aims and results of the study. It focuses on the influence of COVID-19 pandemic on higher education institutions and their progressions respectively. As higher education institutions not only provide knowledge but also develop interpersonal skills and help mold an individual in all aspects to face real-world challenges. Institutions should, therefore, get back to traditional teaching methods as soon as possible by incorporating the benefits of virtual learning into traditional learning methods, as virtual learning cannot replace traditional methods. Consequently, over some time as the crisis continues globally, the higher educational institutions worldwide can take into development better modes of communication and continue to provide various forms of delivering their services, and as the COVID-19 with progress in medical fields can fade to a disease of history we can improve what was once traditional learning with the online learning experience from this time. As the COVID-19 crisis continues globally, the higher education institutions can develop better modes of communication and forms of providing their services and as the COVID 19 fades to a disease of history, so it can improve what was known as traditional learning into the online learning over the time. After substantiating the multiple benefits and consequences of having virtual learning in the higher education system, it is clear that there is a lot of room for improvement over the time. This study contributes to the COVID 19 concept and higher education tools as it introduces you to the various impacts of online educational tools used by higher education universities in the UAE during the spread of COVID-19. It can be considered as a pioneer study in UAE in exploration the relationship between COVID-19 and higher education field.
Theoretical Economics Letters, 2019
This paper aims to explain the relationship between supply chain integration (SCI) and customer r... more This paper aims to explain the relationship between supply chain integration (SCI) and customer relationship management (CRM) in the Emirates airline (EA) logistics. The paper adopts qualitative research methodology and presents an interpretive case study approach. The study uses triangulation method of data collection including interviews, observations, and documents and archival records. This study can be considered as one of important studies because it links between logistics and airlines management in the emerging economy. It provides a model for an aspiring company to strategically manage customer relationships and shows that good CRM can promote business growth, customer retention, and revenues generation. The study provides important implications for both academics and practitioners alike through the implementation of CRM to gain a competitive advantage over their rivals. The study concludes that the ability to promote the operating leverage, innovation, and entrepreneurship ideas, as well as a visionary management team, is essential for EA. It also concludes that the process of SCI can be improved from internal logistics processes to external integration with suppliers and customers, and such integration can be achieved via the CRM system. The study recommends that airlines industry need to make strategic efforts to be more competitive in the supply chain core of business by reducing logistics costs and satisfying the needs of their customers.
Journal Paper, 2019
This study aims to explain the accounting for bad debt and uncollectible receivable in higher edu... more This study aims to explain the accounting for bad debt and uncollectible receivable in higher education in the UAE. It examines the methods used in accounting for calculating bad debts in a financial setting and comparing it with the debt collection methods in an academic environment in the UAE, especially in Abu Dhabi University. It also focuses on exploring the reasons behind defaulting payments in an academic setting, and finally recommending a sample policy for debt collection, an academic environment has been demonstrated. The statistical analysis used in this study shows that there is a significant difference between the two factors: account receivable and bad debt, meaning there is a significant difference between the total account receivable and the estimated bad debt. Usually, the bad debt represents a relatively small percentage of the account receivable. This small percent does not have a material influence on the balance sheet accounts and income statement. All of these refer to management decision and human judgment, and there are no standard rules to decide about the percentage of bad debt. However, this study is considered as one of the first attempts about accounting for bad debt and uncollectible receivable in higher education in UAE.
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Papers by Nizar Alsharari