The ease of use of an organization's website is central to determining users' experiences and behavioral intentions. Understanding how the site-related factors contribute to shaping perceived ease of use is thus critical. Nonetheless, we contend that the relative importance of these factors in shaping ease of use may vary according to the product offered by the organization. This research hypothesizes that the information quality of a website and its interactivity and aesthetics are antecedents to perceived ease of use and that the relative tangibility of the offered products moderates these relationships. The hypotheses are examined by performing a large-scale study in which each participant performs a task on one of 59 organizational websites. The study's hypotheses were supported, and the results were then replicated using a second study conducted on a French-speaking sample. Site information quality is the strongest predictor of perceived ease of use, followed by the site interactivity and aesthetics. The results, however, underscore the moderating role of product tangibility. While the effects of interactivity and aesthetics are greater for sites offering services (e.g., communication, travel, insurance, and financial services), the effect of information quality is stronger for sites offering tangible products (e.g., electronics, books, and home improvement goods). The findings suggest that organizations offering tangible products should focus on providing their sites' visitors with quality information, whereas organizations offering services should primarily focus on their sites' aesthetics, interactive, and personalization features.

Sources : JOURNAL OF ORGANIZATIONAL COMPUTING AND ELECTRONIC COMMERCE

ISO Source Abbrev : J. Organ. Comp. Electron. Commer.

Impact Factor : 0.944

Year : 2015

Volume : 25

Issue : 4

Pages : 337-359

DOI : 10.1016/j.icheatmasstransfer.2011.12.002 Cited reference count : 29

Languge : English

Document Type : Article

Reprint Address : Aljukhadar, M (reprint author), King Abdulaziz Univ, Fac Econ & Adm, 122 Kuliaat St, Jeddah 21589, Saudi Arabia.

Publisher : TAYLOR & FRANCIS INC

Web of Science Categories : Computer Science, Information Systems; Computer Science, Interdisciplinary Applications

Research Areas : Computer Science

Faculty Name : Faculty of Economics and Administration

DSR No. : 4937

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4

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5

1. Non-financial performance measures and the BSC of multinational companies with multi-cultural environment An

empirical investigation

Abdallah, WM (Abdallah, Wagdy M.); Alnamri, M (Alnamri, Majbour)

Abstract

Purpose - The purpose of this paper is to investigate the use of financial and non-financial performance measurement practices, including the use of the balanced scorecard (BSC) and the impact of the cultural values on the use of performance measurement systems (PMSs), in multinational companies (MNCs) operating in the Middle East with a special attention to the Saudi Arabian subsidiaries.

Design/methodology/approach - Data were collected using a survey mailed to 180 randomly selected Saudi manufacturing subsidiaries in different industrial cities to collect data on their PMSs including the use of the BSC. Findings - Financial measures are more widely used by most of the companies included in the sample due to the fact they are common, well known, and the most familiar performance measures in the business practice and they are more standardized measures which can be easily understood, implemented, and quantified. Moreover, the use of the non-financial measures was at a very low rate compared with the use of financial measures. The reasons were the difficulty in finding objective measures of the effect of social factors and the avoidance of any disclosure of social problems that are existed in the society. Research limitations/implications - Several variables were not included in this study such as corporate culture, use of information technology, the use of mass number of expatriates in the KSA with completely different cultural values, and several other environmental factors, which might have a significant impact on the choice of multiple performance measures. Practical implications - From a practical standpoint, this study demonstrates that increasing levels of external environmental factors and exposure to American best practices could act as forces to adapt more updated and sophisticated PMSs in the Middle East. Moreover, it will contribute to the knowledge of PMSs in the emerging countries, particularly in Middle East countries. Social implications - Social variables have significant impact on the productivity of employees and they should be incorporated into the performance indictors in objective and practical models. Originality/value - This study illustrates how MNCs in the Middle East are adapting and applying the PMS and the effect of culture on the use of non-financial measures.

Sources : CROSS CULTURAL MANAGEMENT-AN INTERNATIONAL JOURNAL ISO Source Abbrev : Cross Cult. Manag.

Year : 2015

Volume : 22

Issue : 4

Pages : 594-607

Reprint Address : Abdallah, WM (reprint author), Seton Hall Univ, Dept Accounting & Taxat, S Orange, NJ 07079 USA.

Publisher : EMERALD GROUP PUBLISHING LTD

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6

Web of Science Categories : Management

Research Areas : Business & Economics

Faculty Name : Faculty of Economics and Administration Department Name: : Accounting

DSR No. : 7531

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7

2. Time to Reinvent the Wheel: A New Approach to Accounting Education

Al-Htaybat, K (Al-Htaybat, Khaldoon); von Alberti-Alhtaybat, L (von Alberti- Alhtaybat, Larissa)

Abstract

In recent years, accounting has failed in several instances, primary examples being Enron and WorldCom. The educational system cannot claim that it has no part in these failures since it has played a part in shaping the practitioners that ultimately failed the system. Thus, education has to be rethought and changes should be made accordingly. This study seeks to make one such contribution. Firstly, this article examines some relevant current approaches in accounting ethics and ethical education in accounting and the corresponding role given to rules and principles, ethical theories, values, and virtues.

Secondly, it presents an approach in which those rules, values and virtues are included in an interrelated, consistent manner. Finally, implications of this approach for ethical education in accounting are discussed and recommendations for standard-setters and suggestions for future research are outlined.

Sources : CROATIAN JOURNAL OF EDUCATION-HRVATSKI CASOPIS ZA ODGOJ I OBRAZOVANJE

ISO Source Abbrev : Croat. J. Educ.

Year : 2015

Volume : 17 Special

Issue : 4

Pages : 103-135

Reprint Address : Al-Htaybat, K (reprint author), King Abdulaziz Univ, Fac Econ & Adm, Dept Accounting, POB 80200, Jeddah 21589, Saudi Arabia.

Publisher : FAC TEACHER EDUCATION

Web of Science Categories : Education & Educational Research Research Areas : Education & Educational Research

Faculty Name : Faculty of Economics and Administration Department Name: : Accounting

DSR No. : 7473

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8

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9

1. Dialectics of argument and rhetoric: Protesting the Iraq War in US-British opinion press

Sahlane, A (Sahlane, Ahmed)

Abstract

In the US run-up to the invasion of Iraq in 2003, the pro-war US-British opinion press adopted a subservient' role by religiously endorsing the US official perspective about the Saddam Peril' and the Anglo-American humanitarian' mission in Iraq through the systematic muffling of the opposing views of anti-war protestors. The US-British pro-war arguers tried to cast doubt on both the motivations and identity of the anti-war demonstrators by categorising peaceful protest within the discourse of deviance', ignorance' and incivility'. Therefore, anti-war protest was trivialised, disparaged and depoliticised. Anti- war political protest was relegated to the realm of disorder', spectacle' and violence', despite its global geopolitical reach. This article examines how strategic manoeuvring' functions in opinion press instrumentalised moral reasoning. Drawing on critical discourse analysis, I propose to demonstrate how the US-British mainstream media were closely wedded to elite interests and how opinion press argumentation was clearly structured in dominance.

Sources : DISCOURSE & SOCIETY ISO Source Abbrev : niscl. Soc.

Year : 2015

Volume : 26

Issue : 6

Pages : 754-774

Reprint Address : Sahlane, A (reprint author), King Abdulaziz Univ, English Language & Skills Dev Unit, Fac Econ & Adm, POB 80201, Jeddah 21589, Saudi Arabia.

Publisher : SAGE PUBLICATIONS LTD

Web of Science Categories : Communication; Psychology, Multidisciplinary; Sociology Research Areas : Communication; Psychology; Sociology

Faculty Name : Faculty of Economics and Administration Department Name: : Business Admiistration

DSR No. : 4730

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10

2. Perceptions of international strategic moves: Saudi Arabia versus the United States

Robertson, CJ (Robertson, C. J.); Yaghmour, MA (Yaghmour, M. A.); Kawther, EH (Kawther, E. H.)

Abstract

Competitive strategy is one of the most important activities that top management team members can undertake. In the global marketplace perceptions of strategic moves and plausible foreign markets to enter can vary based on cultural differences, economic conditions and past experiences. In this study we match the Miles and Snow strategic orientations with possible entry into different foreign markets. An in- depth survey of strategic orientation perceptions is developed and, based on a two-country research design, we obtain responses from 89 individuals from The United States and Saudi Arabia. A review of literature related to strategic orientation and cultural differences is performed and results suggest differences in perceptions of strategic preference and rating of promising foreign markets between the two national cohort groups. Three salient hypotheses are tested and supported related to topics such as where individuals prefer to invest, cultural distance and economic systems. Our differentiating contributions are (a) methodological, we use survey data rather than archival firm data as well as vignettes, and (b) theoretical, we assess managerial perceptions of foreign entry choice as opposed to firm level decisions. Managerial and future research implications are also discussed.

Sources : SOUTH AFRICAN JOURNAL OF BUSINESS MANAGEMENT ISO Source Abbrev : S. Afr. J. Bus. Manag.

Year : 2015

Volume : 46

Issue : 2

Pages : 55-63

Reprint Address : Robertson, CJ (reprint author), Northeastern Univ, Int Business & Strategy Grp, DAmore McKim Sch Business, 313 Hayden Hall, Boston, MA 02115 USA.

Publisher : ASSOC PROFESSIONAL MANAGERS SOUTH AFRICIA Web of Science Categories : Business; Management

DSR No. : 6065

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11

3. The Saturday effect: an interesting anomaly in the Saudi stock market

Abalala, T (Abalala, Turki); Sollis, R (Sollis, Robert)

Abstract

The vast majority of empirical research on calendar anomalies has studied financial markets in countries where the Western calendar is used. This article investigates day of the week effects in Saudi Arabia's stock market, where an Islamic calendar is used and where Saturday is the first working day of the week over the sample period considered. The Saudi stock market is the largest in the Gulf region, and we consider both total market data (the TASI index) and data for 15 sector indices. Our investigation reveals the existence of a positive Saturday effect, which contrasts with the results on first day of the week effects that are typically obtained for Western calendar markets.

Sources : APPLIED ECONOMICS

ISO Source Abbrev : Appl. Econ.

Year : 2015

Volume : 47

Issue : 58

Pages : 6317-6330

Reprint Address : Sollis, R (reprint author), Newcastle Univ, Sch Business, Newcastle Upon Tyne NE1 4SE, Tyne & Wear, England.

Publisher : ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD Web of Science Categories : Economics

DSR No. : 7691

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1. FEMALE STUDENTS' PERCEPTION OF SERVICE QUALITY IN A GENDER-SEGREGATED COLLEGE ENVIRONMENT

Kassim, NM (Kassim, Norizan M.); Bogari, N (Bogari, Naima); Zain, M (Zain, Mohamed)

Abstract

We investigated female students' perception of service quality in the context of a gender-segregated college of business at a public university in Saudi Arabia. Participants (N = 164) completed the SERVQUAL to rate the service quality dimensions of assurance, responsiveness, empathy, reliability, and tangibility.

We found that students perceived the faculty members as being unable to give caring and individualized attention (empathy), convey trust and confidence (assurance), or perform services dependably and accurately (reliability). Possible explanations for these deficiencies and some suggestions for enhancing service quality are provided, along with implications for practice.

Sources : SOCIAL BEHAVIOR AND PERSONALITY ISO Source Abbrev : Soc. Behav. Pers.

Year : 2015

Volume : 43

Issue : 6

Pages : 921-930

Reprint Address : Kassim, NM (reprint author), King Abdulaziz Univ, Fac Econ & Adm, Dept Mkt, POB 42804, Jeddah 21551, Saudi Arabia.

Publisher : SOC PERSONALITY RES INC Web of Science Categories : Psychology, Social

Research Areas : Psychology

Faculty Name : Faculty of Economics and Administration Department Name: : Marketing

DSR No. : 7861

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Contents

1

2 Contents

1. DETERMINANTS OF AN ORGANIZATION'S WEBSITE EASE OF USE: THE

MODERATING ROLE OF PRODUCT TANGIBILITY ... 3 Aljukhadar, M (Aljukhadar, Muhammad); Senecal, S (Senecal, Sylvain)

1. Non-financial performance measures and the BSC of multinational companies

with multi-cultural environment An empirical investigation ... 5 Abdallah, WM (Abdallah, Wagdy M.); Alnamri, M (Alnamri, Majbour)

2. Time to Reinvent the Wheel: A New Approach to Accounting Education ... 7 Al-Htaybat, K (Al-Htaybat, Khaldoon); von Alberti-Alhtaybat, L (von Alberti-

Alhtaybat, Larissa)

1. Dialectics of argument and rhetoric: Protesting the Iraq War in US-British opinion press ... 9

Sahlane, A (Sahlane, Ahmed)

2. Perceptions of international strategic moves: Saudi Arabia versus the United

States ... 10 Robertson, CJ (Robertson, C. J.); Yaghmour, MA (Yaghmour, M. A.); Kawther,

EH (Kawther, E. H.)

3. The Saturday effect: an interesting anomaly in the Saudi stock market... 11 Abalala, T (Abalala, Turki); Sollis, R (Sollis, Robert)

1. FEMALE STUDENTS' PERCEPTION OF SERVICE QUALITY IN A GENDER-SEGREGATED COLLEGE ENVIRONMENT... 13

Kassim, NM (Kassim, Norizan M.); Bogari, N (Bogari, Naima); Zain, M (Zain,

Mohamed)

3

1. DETERMINANTS OF AN ORGANIZATION'S WEBSITE EASE OF USE: THE MODERATING ROLE OF PRODUCT TANGIBILITY

Aljukhadar, M (Aljukhadar, Muhammad); Senecal, S (Senecal, Sylvain)

4

5

1. Non-financial performance measures and the BSC of multinational companies with multi-cultural environment An

empirical investigation

Abdallah, WM (Abdallah, Wagdy M.); Alnamri, M (Alnamri, Majbour)

6

7

2. Time to Reinvent the Wheel: A New Approach to Accounting Education

Al-Htaybat, K (Al-Htaybat, Khaldoon); von Alberti-Alhtaybat, L (von Alberti- Alhtaybat, Larissa)

8

9

1. Dialectics of argument and rhetoric: Protesting the Iraq War in US-British opinion press

Sahlane, A (Sahlane, Ahmed)

10

2. Perceptions of international strategic moves: Saudi Arabia versus the United States

Robertson, CJ (Robertson, C. J.); Yaghmour, MA (Yaghmour, M. A.); Kawther, EH (Kawther, E. H.)

11

3. The Saturday effect: an interesting anomaly in the Saudi stock market

Abalala, T (Abalala, Turki); Sollis, R (Sollis, Robert)

12

13

1. FEMALE STUDENTS' PERCEPTION OF SERVICE QUALITY IN A GENDER-SEGREGATED COLLEGE ENVIRONMENT

Kassim, NM (Kassim, Norizan M.); Bogari, N (Bogari, Naima); Zain, M (Zain, Mohamed)

14