Transient phenomenology of Third Landscape in the United Arab Emirates
Transient phenomenology of Third Landscape in the United Arab Emirates
- Research Article
1
- 10.5325/bustan.13.2.0201
- Dec 23, 2022
- Bustan: The Middle East Book Review
Reinventing the Sheikhdom: Clan, Power and Patronage in Mohammed bin Zayed’s UAE
- Conference Article
4
- 10.2118/145195-ms
- Oct 30, 2011
Drilling Into Diversity: Developing the Reservoir of Talent
- Research Article
- 10.12690/iadc-14-017
- Jul 1, 2014
- Defense Counsel Journal
THE United Arab Emirates (UAE) is a federation established in 1971 of the seven Emirates of Abu Dhabi, Ajman, Dubai, Fujairah, Ras Al Khaimah, Sharjah, and Umm Al Quwain. (1) Abu Dhabi is the Federal capital of the UAE. The UAE has approximately eight percent of the world's proven oil reserves and the Emirate of Abu Dhabi commands one of the wealthiest sovereign investment funds in the world. The UAE has one of the highest incomes per capita in the world. Concerns about regional security have made the UAE a major purchaser of defense technology. By one estimate, the UAE is the fourth largest importer of arms in the world. (2) Because of the UAE's very strong financial standing regionally and internationally, it has attracted businesses from around the world to do commerce there. As a necessary part of doing commerce, all parties to the transaction are served by an agreed forum to hear and resolve disputes that may arise if they cannot resolve those disputes themselves. There is a strong need for a mechanism that is governed by rules that are known and understood and that can lead to a binding and, perhaps most importantly, enforceable result. Foreign arbitration clauses are probably the most common means of achieving these ends, and contracts between foreign defense contractors and UAE counterparties, for example, often include foreign arbitration clauses. If an arbitration clause is invalid in the UAE (and enforcement abroad is not an option), the only option is to seek enforcement in the courts in the UAE. If a party has concerns about the prospect of an existing arbitration clause being deemed unenforceable, it could (i) seek to amend the clause by mutual agreement with the other party, or (ii) file suit in the local courts. I. Brief Overview of Local Court System The UAE Constitution provides for a Federal court system, but permits each Emirate to opt out of the Federal court system and maintain an independent court system. Currently, the Emirates of Ajman, Fujairah, Sharjah and Umm Al Quwain participate in the Federal court system. The Emirates of Abu Dhabi, Dubai and Ras Al Khaimah each maintain separate court systems. (3) Rules of evidence and court procedure are governed by Federal laws, which apply in all seven Emirates. The UAE is a civil law jurisdiction, and the doctrine of binding judicial precedent is not followed. (4) Court decisions are often indicative of how other courts may act in the future, but are not binding on such courts. Moreover, not all court decisions are published. There are no juries, and cases are heard by a single judge or a three-judge panel, depending on the nature of the dispute. Cases proceed on the basis of written pleadings submitted by advocates at a series of hearings conducted in Arabic. All evidence submitted to the court must be in Arabic or be translated into Arabic by a translator certified by the UAE Ministry of Justice. Laws in the UAE are made both at the Federal and individual Emirate level. The existence of different court systems means that the interpretation of UAE Federal law may vary. For example, the courts in the Emirate of Dubai may interpret UAE Federal law differently than the Federal courts or the courts in the Emirate of Abu Dhabi. II. Important Elements in any Foreign Arbitration Clause When incorporating a foreign arbitration clause into a contract, there are certain essential elements that should exist in every clause. The language of the arbitration is important. One of the reasons foreign companies want to avoid the local courts in the UAE is the fact that all proceedings there must be in Arabic. Thus, any arbitration clause should include an agreement on the language by which any arbitration will be conducted. Parties are also free to select the venue of such arbitration. Generally, the parties will agree on a venue that favours neither party; i.e. neutral territory. Recognize, however, that the parties will bear the travel expenses of the arbitrator selected by the arbitral body to hear the case in that location. …
- Research Article
- 10.17265/1539-8080/2024.09.001
- Sep 28, 2024
- US-China Foreign Language
Official Chinese education in the United Arab Emirates (UAE) began in the early 21st century.To improve the management level and maintain relations with the Chinese in Dubai, the Dubai Police School began offering a Chinese course in 2003.As of 2006, Al Mushrif Chinese School became the first public school in the Middle East to officially use the Chinese language to teach (renamed in 2015 to Hamdan bin Zayed School).In 2019, the UAE Ministry of Education announced the incorporation of Chinese into the national basic education system.It would promote Chinese languageteaching in 200 public schools before 2030.There are currently 158 public schools offering the Chinese language in the UAE's "Hundred Schools Project", with 54,000 students learning Chinese and 172 Chinese teachers by 2022.In just 20 years, as the first Arabic-speaking country to include the Chinese language in the country's national education system, the UAE has developed Chinese language teaching from a partial Chinese vocational education to one of the most significant subjects in the country's national education system.This is due to the increasingly close political and economic relations between China and the UAE and the continuous implementation and deepening of Chinese language education policies.This situation is both an opportunity and a challenge.The purpose of this paper is to briefly introduce the current situation, background, and characteristics of Chinese language teaching in the UAE.Firstly, through a comparative study, it introduces and compares the development of Chinese language teaching in the UAE with that in Thailand and the United States, analyses what characteristics and areas for improvement there are in Chinese language teaching in the UAE at present, and makes recommendations.Secondly, it will attempt to analyze the current situation of Chinese language teaching in the UAE by examining the available public news about Chinese language teaching in the UAE and the recruitment notices for Chinese language teachers in the UAE over the years, based on which a preliminary analysis of the challenges in implementing the Chinese language education policy in the UAE will be made.It will also forecast the trends of Chinese language teaching in the UAE in the coming years.It is hoped that this article can provide some references for Chinese language teachers in the UAE, policymakers of Chinese education in the UAE in the future, and even Chinese education policymakers in Arabic-speaking countries.
- Research Article
- 10.1161/circoutcomes.7.suppl_1.162
- Jul 1, 2014
- Circulation: Cardiovascular Quality and Outcomes
Objectives: Atrial fibrillation (AF) is the most common cardiac arrhythmia, and accounts for one-third of hospitalizations for cardiac disturbances. The majority of data on management of AF patients are from western countries, with limited information available from the Middle East region. The objective of this study was to characterize treatment patterns and health resource utilization among AF patients in the Kingdom of Saudi Arabia (KSA) and United Arab Emirates (UAE). METHODS: A retrospective chart review was undertaken at three hospitals in UAE and three in KSA, to identify AF patients diagnosed between January 2005 and June 2010. Patient charts were sampled consecutively backwards by diagnosis date, from June 2010 until the target sample was reached. AF was identified based on ICD-9 code (427.31), from a sample of patients defined by any history of anticoagulant use. Data on demographic and disease-related characteristics, treatment patterns, health resource utilization, and international normalized ratio (INR) control were abstracted from diagnosis until June 2012. AF was categorized as chronic (persistent, long-standing or permanent) or paroxysmal. RESULTS: Among eligible AF patients (UAE, n=157, KSA, n=152), the mean age at diagnosis was 69 years in UAE and 66 years in KSA. Male patients comprised 52.9% of the UAE sample and 48.7% of the KSA sample. The majority were diagnosed with chronic AF (80.9% in UAE, 63.7% in KSA) and had a CHADS 2 score ≥2 at diagnosis (77.1% in UAE, 71.1% in KSA). Treatments prescribed to AF patients differed between countries: warfarin monotherapy was widely used in UAE (59.9%); while a variety of warfarin- and aspirin-based combination therapies were used in KSA, with no single dominant regimen. Warfarin + bisoprolol (12.5%) and aspirin + bisoprolol (10.5%) combination therapies were the most common regimens in KSA. Patterns of health care utilization also varied. In KSA, 29.6% of patients were hospitalized, and 30.9% visited the emergency room, compared to 8.9% and 11.5%, respectively, in UAE. Outpatient visits were more frequent in UAE, with a mean of 1.0 visits per patient per year, compared to 0.3 visits per patient per year in KSA. In both regions, the most common clinical outcome was ischemic/unspecified stroke, with an incidence of 7.0% in UAE and 5.3% in KSA. CONCLUSIONS: Patients with AF in UAE and KSA were relatively young compared to age distributions reported in other regions. Treatments and health resources used by AF patients varied between KSA and UAE. Warfarin monotherapy was widely used in UAE, while a variety of monotherapy and combination therapy regimens were used in KSA. Health care resource utilization was high in this population, particularly hospitalization rates in KSA. While some differences may result from differences in patient and disease characteristics, they likely also reflect variation in management strategies across the regions.
- Research Article
- 10.36348/sjhss.2025.v10i01.002
- Jan 8, 2025
- Saudi Journal of Humanities and Social Sciences
Global warming is currently one of the world's most pressing issues. It has been a reason behind the proliferation of renewable energy (RE) systems. The majority of renewable energy sources are sustainable and release less carbon, in contrast to fossil fuels, which is why they have recently gained favour. Solar, wind, and geothermal energy have the potential to be employed in these Gulf countries to meet the region's power production needs. This is due to the Gulf country's strategic location as well as its immense oil and natural resource richness. According to previous researchers, the primary source of economic benefits for Gulf countries is global energy consumption by using crude oil and fossil fuels. The GCC is a major player in the global energy market. It is home to some of the world's largest oil and gas reserves and plays a significant role in producing and exporting energy resources. In future, as the world's energy needs shift towards renewable sources, the demand for traditional energy sources like oil and gas may decline. This could reduce the GCC's importance as a global energy supplier. Hence Saudi Arabia and the United Arab Emirates have made efforts to diversify their economies away from dependence on oil and gas exports. Saudi Arabia has launched several initiatives aimed at diversifying its economy. The most notable of these is the Vision 2030 program, which seeks to reduce the country's dependence on oil and create new economic sectors, such as tourism, entertainment, and technology. The government has also invested heavily in infrastructure projects, such as the construction of the NEOM megacity and the Red Sea Project, which are aimed at attracting foreign investment and creating new jobs. Similarly, the United Arab Emirates has been at the forefront of economic diversification, with its government launching several initiatives aimed at promoting innovation, entrepreneurship, and knowledge-based industries. One of the most notable initiatives is the Dubai Future Accelerators Programme, which brings together startups and government agencies to work on cutting-edge technologies and solutions. Additionally, the United Arab Emirates is investing heavily in renewable energy to generate 50% of its electricity from clean sources by 2050. Both Saudi Arabia and the United Arab Emirates are working towards building more diversified, knowledge-based economies that can compete in the global marketplace. At the same time, the road ahead may be challenging because of technical challenges, Economic challenges, lack of infrastructure, Regulatory challenges, Heavy Dependence on oil, Skilled labour shortage, and Regulatory environment. While taking the above as the context, the paper shall look at renewable energy development in Saudi Arabia and the United Arab Emirates. The following are major research questions which shall be explored and analysed: • How has the development of renewable energy technologies and infrastructure in Saudi Arabia and the United Arab Emirates progressed over time, and what factors have influenced this development? • What are the future plans and potential for continued growth and expansion of renewable energy in these countries? • What will be the future and potential renewable energy sources and policies in Saudi Arabia and the United Arab Emirates, and what are the barriers and opportunities for their adoption and integration into the energy mix? • How successful have Saudi Arabia and United Arab Emirates' economic diversification efforts been in reducing reliance on oil revenues? • What are the similarities and differences between the development of renewable energy technologies and policies in Saudi Arabia and the United Arab Emirates compared to the rest of the world? • What are the factors that have contributed to the similarities and differences, and how do they impact the potential for further growth and expansion of renewable energy in these countries relative to the rest of the world? This paper presents a literature-based study. The study covers capacities, projects, policies, and frameworks in Saudi Arabia and the United Arab Emirates. In this study, we would make use of secondary data that has been gathered from previously published statistics and relevant literature.
- Research Article
- 10.1002/chin.200332163
- Jul 28, 2003
- ChemInform
ChemInformVolume 34, Issue 32 Natural Products Synthesis, Conformation, and Antiviral Activity of 5-Methoxymethyl-2′-deoxycytidine Analogues. Wajdi M. Zoghaib, Wajdi M. Zoghaib Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this authorShajan Mannala, Shajan Mannala Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this authorV. Sagar Gupta, V. Sagar Gupta Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this authorGuy Tourigny, Guy Tourigny Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this authorR. Stephen Reid, R. Stephen Reid Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this author Wajdi M. Zoghaib, Wajdi M. Zoghaib Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this authorShajan Mannala, Shajan Mannala Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this authorV. Sagar Gupta, V. Sagar Gupta Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this authorGuy Tourigny, Guy Tourigny Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this authorR. Stephen Reid, R. Stephen Reid Dep. Chem., United Arab Emirates Univ., Al-Ain, United Arab EmiratesSearch for more papers by this author First published: 28 July 2003 https://doi.org/10.1002/chin.200332163Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat No abstract is available for this article. Volume34, Issue32August 12, 2003 RelatedInformation
- Research Article
75
- 10.1080/03014460400027425
- Jan 1, 2005
- Annals of Human Biology
Objective: The study assessed the national prevalence of obesity among schoolchildren in the United Arab Emirates (UAE).Subjects: A stratified 10% random sample of 16 391 children was drawn from 145 492 pupils in the UAE.Methods: Height and weight were measured by physicians and trained nurses, and the body mass index (BMI; weight (kg)/height (m)2) was computed. BMIs for UAE were compared to recently published international standards.Results: Comparison of BMIs to international reference data revealed that UAE children are at increased risk for overweight (>25 kg m−2 and ≤30 kg m−2) and obesity (≥30 kg m−2). For example, 10-year-old male UAE children had 1.7 times the rate of overweight compared to international standards and 1.9 times at 18 years. Similarly, female UAE children have 1.8 times the rate of overweight compared to international standards at 10 and 18 years of age. Obesity was 2.3-fold higher among UAE males at 14 years compared to international standards, and increased to 3.6 times at 18 years of age. Among UAE female children, obesity was same as males at 14 years, 2.3 times than the international standards. At 18 years of age, UAE female obesity was 1.9-fold higher than the international standard, nearly one-half the rate of obesity among UAE males at the same age.Conclusion: The frequency of obesity among UAE youth is two to three times greater than the recently published international standard. Profound public health implications of childhood obesity for UAE children and young adults are seriously increased because of adult chronic disease processes (e.g. cardiovascular disease, diabetes) normally attendant to increased obesity rates.
- Book Chapter
- 10.1007/978-981-96-0523-1_26
- Nov 2, 2025
The United Arab Emirates (UAE) plays a vital role within the Gulf Cooperation Council (GCC) and the Arab world. With one of the most advanced healthcare systems, the field of oncology care in the UAE is characterized by a unique blend of collaborations between the public and private healthcare sectors. Cancer ranks as the third leading cause of death in the United Arab Emirates (UAE). Over the past five decades, cancer care in the UAE has undergone a remarkable transformation, progressing from a single center in Al Ain in 1979 to a network of more than 30 cancer centers and clinics scattered across the country, including at least four comprehensive cancer centers today. Despite notable advancements in medical care, there remains a significant disparity in the quality of cancer care among these centers, indicating a deficiency in robust cancer quality control throughout the UAE. Moreover, access to clinical trials faces obstacles due to a shortage of expertise, research infrastructure, and the UAE’s relatively small population, making it challenging to accrue patients for trials. The need for further improvements in oncology education and training is also evident and requires immediate attention. In this review, we aim to shed light on these crucial aspects, urging stakeholders to prioritize the enhancement of cancer care in the UAE. We further highlight the state of oncology care in the UAE, focusing on key areas with the potential for expansion and also delve into previously unexplored topics, including oncology medical tourism, psycho-oncology, onco-fertility, precision oncology, survivorship, oncology nursing, cancer support programs, and the response of the oncology sector to the challenges posed by the COVID-19 pandemic, all within the context of the UAE’s cancer landscape. We also provide recommendations aimed at policymakers, regulators, payers, patient advocacy groups, and the UAE’s oncology community, focusing on the delivery and future planning of high-quality cancer care. These recommendations align with the UAE government’s vision of reducing cancer mortality and ensuring the provision of high-quality cancer care for both its citizens and residents.
- Research Article
- 10.1093/icsidreview/siab032
- Jan 28, 2022
- ICSID Review - Foreign Investment Law Journal
The United Arab Emirates (UAE) has assumed a leading role in attracting foreign investments in the region through the implementation of the Foreign Direct Investment Law of 2018 (FDI Law). The goal of the FDI Law is to create a pathway and framework that would enable 100 percent foreign ownership of UAE limited liability companies beyond the allowed 49 percent cap in mainland UAE. The efforts have been bolstered by the latest FDI Decree that offers full foreign ownership to businesses in the UAE, except ‘strategic impact’ activities. Therefore, the purpose of this article is to explore the potential impact of the FDI Decree on inflows of foreign investments into the UAE. The article also examines the persisting question about the legal validity and enforceability of side agreements. Preliminary findings have shown that the FDI Decree is a significant step towards the liberation and modernization of the UAE foreign investment landscape. The new regime will certainly spur inbound flows of foreign investments into the UAE. However, it is still too early to ascertain the extent of the Decree in encouraging greater foreign investment and ultimately diversifying the UAE economy. Additionally, concerns over the legal validity and enforceability of side agreements will persist under the new regime pending the release of the Strategic Impact List. A major issue is the uncertainty surrounding the proactive implementation of the Anti-Fronting Law, which prohibits side agreements with UAE nationals. The future of the Anti-Fronting Law is critical, considering that limiting or prohibiting side agreements will undermine the UAE’s quest for liberalization and modernization. Foreign investors must now develop future-proofing actions to take advantage of the new law. Ultimately, foreign investors will have the final word after the full implementation of the FDI Decree.
- Book Chapter
1
- 10.1007/978-3-030-32922-8_26
- Jan 1, 2020
The United Arab Emirates (UAE) is an Asian country that consists of seven emirates. UAE is the eighth largest oil producer in the world which is the main source used for development. UAE is a member of the Gulf Cooperation Countries (GCC) council. UAE is one of the world’s most open and successful economies. UAE maintains a free-market economy and is one of the most politically stable and secure in the region. All together ensures that UAE has a robust competitive edge since it is the region’s premier commercial hub and the second largest economy. In addition, this economic environment encourages the establishment of private universities and branches of well-known foreign universities in UAE. In this study, the impact of education on the sustainable economic development is measured by human development index (HDI) using simultaneous equations approach of two equations. The results show that there are more than one million students enrolled in primary and secondary schools and more than 60 thousand enrolled in territory education in more than 561 programs distributed over 70 institutions, around 40% of them are noncitizens. The regression results show that there are impacts of education on the sustainable economic development at UAE. These results emphasize the role of education in creating sustainable development in UAE, in particular, as well as the rational policy of the UAE and confirm the results of other studies.
- Research Article
4
- 10.1080/0026320042000265710
- Sep 1, 2004
- Middle Eastern Studies
India is a vast country of economic opportunities. Its population and labour force is next only to China's. India has a population of about 1 billion.1 Its labour force is estimated to be 450 million. It has a large resource base and a large skilled labour force. During 1999 India's exports to the world amounted to $39.2 billion whereas its imports from all over the world in 1999 were estimated at $45 billion.2 India's gross international reserves had reached $33.0 billion by 1999. Since the beginning of the 1990s India has embarked on an ambitious and continuous liberalization and reform of its economy. This resulted in its gross domestic product growing at the rate of over 6 per cent annually during the decade of 1990-99. As far as gross national product is concerned, with a $442.2 billion of GNP in 1999, India ranks 11th in the world. During 1998-99 India's GNP grew by about 7 per cent 3. Thus having a large human resource base, a wide market and a growing economy, India offers unlimited opportunities of economic cooperation. Compared with India, the United Arab Emirates (UAE) is a small country in size and population. However, the UAE is an important member of the organization of Gulf Cooperation Council states. Like other members of the council the UAE maintains a high level of per capita income and is counted among the wealthy nations. Also, the size of UAE trade is quite substantial. During 1999 UAE exports amounted to $28.2 billion whereas its imports were over $33.1 billion.4 Much of the prosperity that the UAE enjoys has been from oil exports. The economic policies, since the oil revenue inflow started, were geared for maximum utilization of these revenues for building the UAE as a modern economy. The UAE's reserves of oil and gas amount to be about 10 per cent and 4 per cent of global oil and gas reserves, respectively.5 The UAE has also been an active member of the Organization of Petroleum Exporting Countries (OPEC) and the Organization of Arab Petroleum Exporting Countries (OAPEC). At the present rate of production, the UAE's oil reserves are expected to last for more than 100 years.6 Oil production and exports are the most important
- Conference Article
2
- 10.2118/183242-ms
- Nov 7, 2016
Objectives/Scope This paper examined road traffic accident reduction measures in the United Arab Emirates (UAE) between year 2007 and 2011. There are three (3) main objectives of this paper. Firstly, the paper aims to ascertain if the measures put in place by UAE government and other non-governmental agencies (NGOs) towards the reduction of accidents on UAE roads were successful. Secondly, is to investigate why some measures were successful and why others failed. Thirdly, is to establish better ways on how to reduce road traffic accidents in UAE. Methods, Procedures, Process Quantitative data was gotten from survey questionnaires sent to 308 people of which 88% of the respondents were drivers and 12% were non-drivers. Qualitative data was gotten from interviews of ten employees of a transport organization in Abu Dhabi. The results of the content analysis of the interview answers were used to triangulate the results from the qualitative data. The UAE RTA statistics gotten was used to compare with the results of the obtained quantitative and qualitative data. Surveyconsole web-based survey software was used to distribute the survey questions. The descriptive analysis method was used to analyse the raw data that it generated. Results, Observations, Conclusion The result showed that accident reduction measures put in place in the UAE have been mildly successful and that more work is required to bring down the number of road traffic accidents that occur on UAE roads. The study revealed that persistent adverts utilizing posters and bill boards (in both English and Arabic language) made a significant impact on the drivers while the use of flyers and leaflets made the least impact. RTA adverts that are persistent, constant and persuasive are vital in educating and creating awareness programs on better ways to reduce accidents on UAE roads. This paper advocates for more studies into finding out better ways of educating and communicating road accident reduction messages to the UAE population in order to create the desired personal safety consciousness among drivers. Furthermore, more studies is canvased to ascertain the impact of social culture on drivers’ behaviours and to determine how it can contribute to either an increase or a reduction in RTAs. Novel/Additive Information It is considered that the recommendations posited will be used by the transport authorities in the Gulf region to advance their efforts towards achieving their goals with respect to RTA reduction.
- Research Article
8
- 10.1108/jfra-08-2021-0215
- Mar 17, 2022
- Journal of Financial Reporting and Accounting
Purpose This paper aims to examine the development of Islamic accounting education and discuss the main challenges facing this specific type of accounting education in the United Arab Emirates (UAE). Design/methodology/approach The paper uses institutional theory to analyze the development of Islamic accounting education in the UAE. The collection of information in this study is based on secondary data available from published sources and websites. Findings This study identifies three types of institutional pressures. First, coercive pressures that were directed by the government, the UAE's Central Bank and other professional bodies [e.g. Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI)] involved in the Islamic banking industry have contributed to the development of Islamic accounting education in the UAE. Second, mimetic pressures exerted by other countries that have already established Islamic accounting training and programs (e.g. Indonesia, Iran, Kingdom of Saudi Arabia and Pakistan) have incentivized the UAE business schools to implement Islamic accounting training and programs to meet Emirati Islamic banking industry expectations. Third, normative pressures are exerted by Big 4 auditors who have an active position as faculty members, influencing status in AAOIFI and a dominant position in the Islamic banking industry’s audit market. The paper also discusses the main challenges facing Islamic accounting education in this country. Originality/value This paper contributes to accounting literature in general and accounting education literature in particular in the following two ways. First, this study applies an institutional analysis to Islamic accounting education in the UAE to gain more understanding about the current status of the development of Islamic accounting education in the UAE. Second, by identifying the factors that may constrain the development of Islamic accounting education in the UAE, this study provides recommendations to financial and higher education authorities to undertake proactive actions to position the UAE as a leading center in Islamic accounting education and training.
- Research Article
2
- 10.2139/ssrn.2122728
- Aug 6, 2012
- SSRN Electronic Journal
Corporate Governance Practices and the Role of the Board of Directors: Evidence from UAE Conventional and Islamic Banks