Pub Date : 2023-10-01DOI: 10.21608/sjar.2023.331152
نرمين علي محمد المر
{"title":"قياس أثر الإفصاح عن مخاطر التغيرات المناخية على أمور المراجعة الرئيسية في الشركات المقيدة بالبورصة المصرية","authors":"نرمين علي محمد المر","doi":"10.21608/sjar.2023.331152","DOIUrl":"https://doi.org/10.21608/sjar.2023.331152","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139331503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-01DOI: 10.21608/sjar.2023.305106
Rola Samy Nowar
Research objective This research aims to examine the impact of reciprocal mediating effect of digitalization and Balanced Scorecard (BSC), as one of the most commonly used management accounting innovation, on their relationship with overall performance of business firms, and to examine the effect of innovation strategy on firm digitalization level. Research method: Data is collected through a Survey conducted in the first half of 2022 on business firms, excluding financial institutions like banks, insurance companies and other financial establishments. A sample was selected that included 500 profitmaking firms from various sectors, service and industrial, and the response rate reached 44 %, while the usable rate reached 36.4 %. Simple regression analysis is used to test the relationship between innovation strategy and digitalization, and Process Macro model for SPSS is used to test the reciprocal mediating effect of digitalization and BSC on their relationship with firm performance. Research results: results indicated that futuristic innovation strategy affect digitalization level within firms. Furthermore, The reciprocal mediating effect of digitalization and BSC on their ... Dr/ Rola Samy Nowar يناثلا ددعلا – ليربا 0202 22 statistical analysis results revealed that, although BSC significantly affect firm performance, yet, there is neither significant mediating role of BSC on the relationship between digitalization and firm performance, nor there is a significant mediating role of digitalization on the relationship between BSC and firm performance. Added value: Few studies examined the reciprocal mediation effect of digitalization proxied by information technology (IT) systems and management accounting innovations proxied by BSC on their relationship with overall performance of business firms. Few studies addressed the application of BSC, within Egyptian firms, first in their relationship as a mediating variable between IT systems and the overall performance of business firms, and its role in assessing the innovation ability of firms. And second, in their relationship as an exogenous variable and not as mediating variable with IT systems and the overall performance of businesses. Research limitation: research limitations were mostly related to the empirical study, where the research sample did not include financial institutions, also the sample selection method, which was chosen in a non-probabilistic manner, but it may not really represent all population units, and this may be due to lack of a reliable database for selecting the sample in a probabilistic manner. This is in addition to the fact that all of the sample units represented profit-seeking business firms, which means that the The reciprocal mediating effect of digitalization and BSC on their ... Dr/ Rola Samy Nowar يناثلا ددعلا – ليربا 0202 22 results may be generalizable only in relevance to this category of business firms. Another limitation lied in the bias of survey respondents tow
{"title":"The reciprocal mediating effect of digitalization and BSC on their relationship with firm performance","authors":"Rola Samy Nowar","doi":"10.21608/sjar.2023.305106","DOIUrl":"https://doi.org/10.21608/sjar.2023.305106","url":null,"abstract":"Research objective This research aims to examine the impact of reciprocal mediating effect of digitalization and Balanced Scorecard (BSC), as one of the most commonly used management accounting innovation, on their relationship with overall performance of business firms, and to examine the effect of innovation strategy on firm digitalization level. Research method: Data is collected through a Survey conducted in the first half of 2022 on business firms, excluding financial institutions like banks, insurance companies and other financial establishments. A sample was selected that included 500 profitmaking firms from various sectors, service and industrial, and the response rate reached 44 %, while the usable rate reached 36.4 %. Simple regression analysis is used to test the relationship between innovation strategy and digitalization, and Process Macro model for SPSS is used to test the reciprocal mediating effect of digitalization and BSC on their relationship with firm performance. Research results: results indicated that futuristic innovation strategy affect digitalization level within firms. Furthermore, The reciprocal mediating effect of digitalization and BSC on their ... Dr/ Rola Samy Nowar يناثلا ددعلا – ليربا 0202 22 statistical analysis results revealed that, although BSC significantly affect firm performance, yet, there is neither significant mediating role of BSC on the relationship between digitalization and firm performance, nor there is a significant mediating role of digitalization on the relationship between BSC and firm performance. Added value: Few studies examined the reciprocal mediation effect of digitalization proxied by information technology (IT) systems and management accounting innovations proxied by BSC on their relationship with overall performance of business firms. Few studies addressed the application of BSC, within Egyptian firms, first in their relationship as a mediating variable between IT systems and the overall performance of business firms, and its role in assessing the innovation ability of firms. And second, in their relationship as an exogenous variable and not as mediating variable with IT systems and the overall performance of businesses. Research limitation: research limitations were mostly related to the empirical study, where the research sample did not include financial institutions, also the sample selection method, which was chosen in a non-probabilistic manner, but it may not really represent all population units, and this may be due to lack of a reliable database for selecting the sample in a probabilistic manner. This is in addition to the fact that all of the sample units represented profit-seeking business firms, which means that the The reciprocal mediating effect of digitalization and BSC on their ... Dr/ Rola Samy Nowar يناثلا ددعلا – ليربا 0202 22 results may be generalizable only in relevance to this category of business firms. Another limitation lied in the bias of survey respondents tow","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123386575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-01DOI: 10.21608/sjar.2023.305103
Rola Samy Nowar
: Purpose – The aim of this research is to investigate the impact of selling, general, and administrative (SG&A) expenses on financial performance of companies, and also to examine the impact of corporate social responsibility (CSR) as a moderator variable on the relation between SG&A expenses and companies’ financial performance. Design/method – Data is collected from a sample of listed companies on the EGX 100 from different sectors through 2010 to 2019. Simple regression analysis is used to test the relationship between SG&A expenses and financial performance of companies. Moreover, moderated regression analysis is used to test the impact of CSR as a moderator variable on the relation between SG&A expenses and financial performance, and also to investigate the role of three control variables in this relation. Findings – The results show that SG&A expenses is positively and significantly associated with the financial performance of companies and this positive relationship is more pronounced with the existence of CSR as a moderator variable. Furthermore, the
{"title":"The CSR moderating effect on the relationship between SG&A expenses and companies’ financial performance","authors":"Rola Samy Nowar","doi":"10.21608/sjar.2023.305103","DOIUrl":"https://doi.org/10.21608/sjar.2023.305103","url":null,"abstract":": Purpose – The aim of this research is to investigate the impact of selling, general, and administrative (SG&A) expenses on financial performance of companies, and also to examine the impact of corporate social responsibility (CSR) as a moderator variable on the relation between SG&A expenses and companies’ financial performance. Design/method – Data is collected from a sample of listed companies on the EGX 100 from different sectors through 2010 to 2019. Simple regression analysis is used to test the relationship between SG&A expenses and financial performance of companies. Moreover, moderated regression analysis is used to test the impact of CSR as a moderator variable on the relation between SG&A expenses and financial performance, and also to investigate the role of three control variables in this relation. Findings – The results show that SG&A expenses is positively and significantly associated with the financial performance of companies and this positive relationship is more pronounced with the existence of CSR as a moderator variable. Furthermore, the","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124830929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-01DOI: 10.21608/sjar.2023.305102
امانى احمد وهبه
{"title":"التحول الرقمي وعلاقته بالحوكمة الرقمية والتقارير المالية لتحقيق التنمية المستدامة","authors":"امانى احمد وهبه","doi":"10.21608/sjar.2023.305102","DOIUrl":"https://doi.org/10.21608/sjar.2023.305102","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134503084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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