This paper describes Corporate Social Responsibility (CSR) of private sector in Egypt, and importance of applying Social Responsibility by Private sector in Egypt to help public sector to achieve Economic and Social objectives for Egyptian Community. So private Sector has an effective role in sustainable development. According to report of The Egyptian Ministry of Economic Development, Private sector plays an important role in these areas: Private Sector affects Economic Growth, Private Sector ’s contribution percentage in GDP is about 62% , Private Sector ’s contribution percentage in total investment in Egypt is about 65 % , Private Sector also plays important role in employing youth , according to statistics of 2018/2019 contribution percentage of private sector in employment is about 70% (15.5 million workers) ,this results in reducing unemployment rate from 10.3 % in 2018 to 8.4 % in 2019 , in addition private sector ’s role in building schools , universities , and hospitals …etc. all above indicate role of private sector to exercise social responsibility toward community that result in improving living standards of citizens , good health care , and facing unemployment problem in Egypt . any company exercise social responsibility can bring several benefits such as reduction in taxes are paid by this company and improving reputation of this company that results in attracting more investors. So, companies that exercise social responsibility benefit themselves and their society.

This study employs annual time series data from 1982 to 2019 for sixteen (16) West Africa countries to investigate the stability of money demand in these countries and the feasibility of the proposed West African Monetary Zone. From a standard money demand function to a bounds test method, co-integration and error correction model, we found significant heterogeneity and divergence across the sixteen (16) countries. The highlight of the findings is that co-integration of the money demand function is only recorded in Ghana but exhibited partial stability from the CUSUMSQ (cumulative sum squared) test. In Nigeria, the biggest economy in West Africa has no co-integration and is only partially stable from the results of the CUSUM test. The significant divergence across these countries as indicated by the test of co-integration, CUSUM (cumulative sum) test, CUSUMSQ (cumulative sum squared) test, the short and long-run factors and error correction in the event of a shock, makes it crucial for the need to include country specific idiosyncratic monetary policy features in the event of a monetary zone in West Africa, and crucial to ensure convergence in their money demand function.

ABSTRACT Purpose – this paper has briefly explained contemporary disclosures of corporate social responsibility and related disclosures of sustainability of Palestinian operating banking sector, and it has critically analyzed the level of CSR compliance in those operating banking sector. Furthermore, this paper has determined to describe the role of CSR and its techniques in Palestinian operating banking sector. Also, it has provided a brief discussion of the evolving understandings of CSR and its importance to banking sector. Design/methodology/approach – This study has done with two mixed approaches. A mixed approach taken by the researchers in order to accommodate studies about understanding the concepts of CSR and sustainability, and to obtain a general overview of the investigated issues Findings – findings of the study demonstrate that though voluntary, overall CSR reporting by Palestinian banking sector is rather moderate, however, the varieties of CSR items among Palestinian banking sector are really remarkable, and the implementation of CSR by Palestinian banking sector can be realized with CSR disclosure disseminated to the public in the annual reports and it can be measured through analyzing its financial performance. Originality/value – The practical contribution of this work would provide new guidelines and basics on corporate social responsibility, CSR disclosure and compliance, sustainability, and Palestinian banking sector , especially as it relates to Palestine, which has a relatively dearth of literature on the CSR, and provide some insights into the role of this technique to make a substantial difference, thereby it could be used to enhance appropriate, and good improvements of operating banking sector in Palestine. Thus, this would lead to help banks shift gradually from the traditional way of banking into delivery of its products and services electronically.

NULL

 accounting research “quantitative and qualitative”; what are the solutions proposed; how the proposed solutions are affecting researcher's ontology, epistemology, and method choice.
Design/methodology/approach
The paper is based on the dialectical tradition. Dialectical thinking is deployed through dealing in details with positivistic critiques to the post-positivistic approach and vice-versa. Having been stimulated by these critiques, this paper explains the emergence of middle range solutions that emerged as proper solutions to this methodological dilemma.
Findings 
The paper concludes that middle range solutions such as abductive reasoning and triangulation of both theory and methods increased the debate between the two blocks and despite of these debates qualitative and quantitative business research have the same importance as they give a different view of the studied phenomenon.
Originality/value
The novelty of this research is the creation of a holistic review of the qualitative-quantitative methodological dilemma. Through explaining the reasons and solutions proposed for this dilemma the current research represent a valuable resource for future researchers to better position their methodological choice. This work would also be on interest to practitioners interested in keeping up with academic literature.

This paper provides a phronetic review of Risk Management (RM), and its relationship to Management Accounting and Control (MAC). Building on Flyvbjerg’s (2012) phronetic approach, we study Risk-Based Management Control (RBMC) to answer the phronetic four main questions: (1) Where are we going? (2) Who gains and who loses? (3) Is this desirable? (4) What should we do? This review starts its lines of enquiry from the growing fears in the late modernity and risk society (Beck, 1992; Giddens, 1990), that led to heterogenic reactions and unintended consequences which need exploring and revealing. Hence, we will explore whether this is a right reaction or whether it would give rise to an “illusion of control” fortified with some unintended consequences. The paper concludes that the emergency of RBMC led to heterogenic practices and various unintended consequences. These unintended consequences need further research to unpack innovative solutions that can create real effective RBMC. Moreover, the RBMC best practices are still blurred and undefined, this plea for, more case studies to unpack the actual practices and its problems. The novelty of this research is deploying the phronetic approach to understand and criticise RBMC current studies by explaining the reasons and directions for future research. This work would also be of interest to practitioners interested in risk conception, risk management, and management control.

Purpose

The purpose of this study is to investigate in depth how an organisation is able to achieve its economic objectives in a situation of institutional complexity through being institutionally dexterous. The study also investigates how this is done through overriding formal controls and concentrating on socio-political and communal-based controls.

Design/methodology/approach

Theoretically, the study draws on the perspectives of institutional complexity and ambidexterity to link higher-order institutions with mundane labour control practices observed at the micro level of the case company. Methodologically, the study adopts an interpretive – case study – approach. Empirical data were solicited in an Egyptian village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. Data

were collected through a triangulation of interviews, documents and observations.

Findings

The study concludes that, especially in socio-political contexts such as Egypt, the organisational environment can better be understood and perceived as institutionally complex situation. To manage such complexity and to effectively meet its economic objectives, the organisation needs to be institutionally dextrous. Thereby, this study presents an inclusive view of management control (MC) which is based not only on rational economic practices, but also on social, religious and political aspects that are central to this institutional environment.

Originality/value

The study contributes to MC and logics literature in a number of respects. It extends the institutional logics debate by illustrating that logics get re-institutionalised by the “place” through its cultural, political and communal identities that filter logics’ complexities to differentends. Further, it extends the cultural political economy of MC by illustrating that MC in socio-political settings is also an operational manifestation of the logics prevailing in the context. These logics produced an informal MC system that dominated the formal known MCs.

This study responds to recent calls for research on how and why ethical leadership is related to employee outcomes. Drawing on self-concept–based theory and substitutes-for-leadership theory, the study examines both the mediating and moderating role of work meaningfulness on the relationship between ethical leadership and work engagement. Using a sample of Egyptian public hospital nurses, the results of structural equation modeling (SEM) revealed that work meaningfulness partially mediated the relationship between ethical leadership and engagement. Furthermore, the results showed the positive relationship between ethical leadership and work engagement was stronger for employees who experienced lower rather than higher levels of meaningfulness. Thus, public sector organizations need to put emphasis on nurturing ethical leadership and stimulating employees’ sense of work meaningfulness

This study responds to recent calls for research on how and why ethical leadership is related to employee outcomes. Drawing on self-concept–based theory and substitutes-for-leadership theory, the study examines both the mediating and moderating role of work meaningfulness on the relationship between ethical leadership and work engagement. Using a sample of Egyptian public hospital nurses, the results of structural equation modeling (SEM) revealed that work meaningfulness partially mediated the relationship between ethical leadership and engagement. Furthermore, the results showed the positive relationship between ethical leadership and work engagement was stronger for employees who experienced lower rather than higher levels of meaningfulness. Thus, public sector organizations need to put emphasis on nurturing ethical leadership and stimulating employees’ sense of work meaningfulness

Very limited attention has been given by scholars to the relationship between servant leadership and employee behaviors in the public sector and not much is known about the mechanisms through which this relationship may take place. This study examines the relationship between servant leadership and proactive behaviors in the Egyptian public health sector and investigates the role of leader–member exchange (LMX) as a mediator. Using a sample of Egyptian public hospital nurses, the results of structural equation modeling (SEM) indicate that servant leadership was positively related to LMX which, in turn, had a significant positive association with proactive behavior. Thus, servant leaders encourage employees to engage in proactive behavior through enhancing the quality of their exchange relationship with their supervisors.