Jordanian Context Research Articles

The Influence of Corporate Governance Structures on Compliance with Mandatory IFRSs Disclosure Requirements in the Jordanian Context

This study examines the impact of corporate governance structures on the levels of compliance with mandatory IFRSs disclosure requirements by companies listed on the Amman Stock Exchange (ASE) as a leading Arab stock exchange. Using a disclosure index derived from mandatory IFRSs disclosure requirements for the fiscal year 2007, this study measures the levels of compliance by a sample of 75 non-financial companies listed on the ASE. This study extends the financial reporting literature and the emerging markets disclosure literature by being one of the first to investigate the influence of corporate governance requirements for best practices on the levels of compliance with mandatory IFRSs disclosure requirements by companies listed on the ASE. Results provide evidence of the lack of influence of corporate governance best practices on the levels of compliance with mandatory IFRSs disclosure requirements as it is not yet part of the cultural values within the Jordanian context. These findings are consistent with the notions of the theoretical foundation employed in this study.

Pushing Boundaries: Reflections on Teaching and Learning Contemporary Dance in Amman

ABSTRACT This study reflects on teaching and learning contemporary dance in Amman, Jordan, focusing on the experiences of three contemporary dance students. Through the three case studies, various issues regarding teaching and learning contemporary dance in a Jordanian context are raised, revealing that contemporary dance can be perceived as a taboo and also an activity that evokes belonging and artistic freedom. The study illuminates how family, friends, social values, and religion influence perspectives of dance. The three dance students’ responses to learning contemporary dance taught by a teacher from a Western cultural context provide further insight into the pedagogical concerns and challenges in cross-cultural arts education and cultural interventions. It is hoped that through the analysis and dissemination of these issues, the possibilities for developing future dance education programs and reflection on current dance pedagogy within Jordan, and the wider Middle Eastern region, can be better assessed.

Participatory urban upgrading and power: Lessons learnt from a pilot project in Jordan

The objective of this paper is to investigate one aspect of the challenges of participatory planning and development in the Jordanian context focussing on the case of refugee camp-cities. These enclaves of quasi squatter-formal settlements provide valuable insights into the complex and multifaceted process of participation in Jordan. The challenges of urban development within the camps' high-density sub-standard environment are augmented by the lack of clear vision due to the complexity of the regional and international political context. Within this framework, an amalgamation of variables impact attempts towards a transparent and inclusive development project.The paper investigates an innovative participatory project for slums upgrading that was designed to engage the local community in its leadership and decision-making. The project adopted the principles of Good Governance and fostered social inclusion and transparency. As such, this case study offers a rare opportunity to investigate a participatory project that is true to the principles of participation and empowerment within a context that is inexperienced in such approaches. The objective of the paper is to understand the locals' response to a new kind of project that is based on inclusiveness, transparency, and equity.The enquiry shows that local power structures will resist such a project's approach because local elites view themselves as gatekeepers to the community. Different tactics will be used towards controlling the project's decision-making process or thwarting approved projects. The process is highly dynamic as actors change positions and yesterday's allies are tomorrow's foes. Local actors play a variety of roles and they ruminate the culture of exclusion and domination. The Talbiyeh Camp Improvement project represents a case study for democratisation on the micro level and the dynamics of the process indicates that although hailed as a need by locals, a fair transparent process will face serious challenges in a context that is lacking in democratic examples and has layers of non-democratic political and social realities. Time and Authority are important variables for the success of such interventions.

Predicting Listed Companies’ Failure in Jordan Using Altman Models: A Case Study

The Altman Z-score (1968) model and the Altman Z’’-Score model (1993) have been created and applied in the US and other developed countries in a specific era. It is therefore possible that their results are not generalisable to less developed countries in today’s context. We tested the generalisability of these two statistical failure prediction models in the Jordanian environment. We used a sample of 71 failed and 71 non-failed companies that were chosen based on the same industry, year of data, and a comparable size of total assets. We tested if the two models predict failures as they did in the US and European countries and if these models are thus relevant for Jordanian firms. We found that the original Altman Z-Score (1968) model still works effectively. The model is generalisable in the Jordanian context for assessing failed industrial companies. For service companies, however, we found that the Altman models could not provide strong indicators to differentiate between failed and non-failed companies.

Online Grocery Shopping in Developing Countries

This study investigated customer willingness towards online grocery shopping in the Jordanian context, chosen as a case of a developing country. It explores the customers’ general attitudes towards buying groceries on the Internet with respect to promoting and inhibiting factors. Online grocery shopping has grown rapidly in developed countries, for the benefit and convenience of customers there. Such services remain in their infancy in developing countries. This study was conducted by formulating hypotheses. These hypotheses were investigated by designing an appropriate questionnaire, and then the collected data was analyzed using SPSS. The data analysis clearly shows that customers’ attitudes are favorable towards online grocery shopping for the long term. Moreover, the majority of respondents agreed with the statements used to identify the promoting factors as well as the inhibiting factors of online grocery shopping.

Economic Evaluation and the Jordan Rational Drug List: An Exploratory Study of National-Level Priority Setting

ObjectivesTo explore the extent of and barriers to the use of economic evaluation in compiling the Jordan Rational Drug List in the health care system of Jordan. MethodsThe research reported in this article involved a case study of the Jordan Rational Drug List. Data collection methods included semi-structured interviews with decision makers and analysis of secondary documentary sources. The case study was supplemented by additional interviews with a small number of Jordanian academics involved in the production of economic evaluation. ResultsThe research found that there was no formal requirement for cost-effectiveness information submitted as part of the decision-making process for the inclusion of new technologies on the Jordan Rational Drug List. Both decision makers and academics suggested that economic evidence was not influential in formulary decisions. This is unusual for national formulary bodies. The study identified a number of barriers that prevent substantive and routine use of economic evaluation. While some of these echo findings of previous studies, others—notably the extent to which the sectional interests of clinical groups and commercial (pharmaceutical) industry exert undue influence over decision making—more obviously result from the specific Jordanian context. ConclusionsEconomic evaluation was not found to be influential in the Jordan Rational Drug List. Recommendations for improvement include enhancing capacity in relation to generating, accessing, and/or applying health economic analysis to priority setting decisions. There is a further need to incentivize the use of economic evaluation, and this requires that organizational and structural impediments be removed.

Perceptions and attitudes toward corporate website presence and its use in investor relations in the Jordanian context

This study reports the results of semi-structured interviews conducted to explore the factors affecting Jordanian listed firms' decisions on whether or not to have a corporate website and, if so, whether or not to use it in investor relations activities. Corporate interviewees noted that the decision to have an online presence was motivated by a desire to enhance the company's image and reputation, and the need to re-brand the company was often a key event triggering website adoption. Particularly important here were international influences, whether international partners, shareholders or competitors. However, in all cases, top management support was essential and played a key role in influencing the ways in which companies use their website both in general and for investor relations activities in particular. Results also revealed that the key factor explaining the lack of a corporate website was the attitude or belief of management. Of key importance was their belief that stakeholders, including Jordanian stock market participants, are not yet ready or willing to use the internet to acquire information about the company. Some interviewees similarly concluded that there is no demand for investor relations information on corporate websites because the Jordanian Securities Commission publishes all listed companies' annual reports on its own website. Other factors explaining the lack of a corporate website were management change, absence of competition and having been listed on the Jordanian stock exchange for a long period. This research extends our understanding of disclosure on the internet by considering a different research setting, namely Jordan, and also by extending the theoretical framework used.

Empirical Investigation of the CRM Concept in the Jordanian Context: The Case of Banks and Financial Institutions

The purpose of this study is to develop a CRM model and empirically test its underlying constructs in the bankingand financial sector in Jordan. The empirical data was collected from a convenient sample of 141 banks andfinancial institutions, drawn from three major Jordanian cities (Amman, Irbid, and Al-Zarqa). A drop-off methodof data collection was used (Aaker et al. 2004). The findings show that Jordanian banks and financial institutionswere likely to have a clear CRM strategic vision with specific goals and programs, possess necessary resources toestablish CRM, be able to manage CRM programs, and use two way communications to handle CRM.Nevertheless, the analysis unveiled that these firms were not likely to have a sufficient marketing database, norcustomer intelligence, with little motivation to either measure effectiveness of CRM programs or take actions toimprove an unpopular CRM strategy. Further analysis of the findings indicated that the CRM concept did not seemto be well incorporated in the business strategy of most Jordanian banks and financial institutions. Severalrecommendations were made and certain directions for future research were highlighted.

The Episcopal Church in Jordan: Identity, Liturgy, and Mission

AbstractThe article begins with a brief review of the history of the diocese of Jerusalem. By interviewing eight members of the diocesan clergy in Jordan, the researcher desires to explore how the concepts in the title are related to each other within the Jordanian context. Is there a unique identity of Jordanian Anglicans? What is the desirability and/or feasibility of revising the prayer book? Given the declining demographics of Christians in the region, what avenues are open to these ministers to sustain their congregations? Specific care is paid to the topic of incorporating Muslim converts into existing congregations. Also included are some theological reflections on the meaning of liturgy within the Jordanian context and the diocesan policies for the formation of future priests, which have important implications for the future of the diocese.

English in the Jordanian Context

ABSTRACT: The paper explores the status of English in Jordan as reflected in newspaper job advertisements (ads) published in 1985, 1995 and 2005, and English language documents in the educational domain. The study shows a steady increase in the percentage of English ads paralleled with a steady decrease in the percentage of Arabic ads. Further, it reports a significant increase in the percentage of ads that make English proficiency a precondition for employment. The study also shows a change in the jobs demanding English proficiency. The change in the size and headline of English ads over the years appears to be a variable reflecting the growing status of English. In educational documents circa 1969, teaching English was perceived as aiming at the production of a cultured, informed, useful and perceptive citizen. In 2005, English was seen as a means of attaining professional growth by all workers. The study also examines the growing status of English at higher education institutions.

Developing a green building assessment tool for developing countries – Case of Jordan

The purpose of this research is to contribute to a better understanding of the concept of green building assessment tool and its role for achieving sustainable development through developing an effective green building rating system for residential units in Jordan in terms of the dimensions through which sustainable development tools are being produced and according to the local context. Developing such system is becoming necessary in the Developing World because of the considerable environmental, social and economical problems. Jordan as one of these countries is in need for this system, especially with poor resources and inefficient use. Therefore, this research studied international green building assessment tools such as such as LEED, CASBEE, BREEAM, GBTool, and others. Then defined new assessment items respecting the local conditions of Jordan and discussed them with (60) various stakeholders; 50% of them were experts of sustainable development. After selecting the assessment items they were weighted using the AHP method. The outcome of the research was a suggested green building assessment tool (SABA Green Building Rating System) – computer based program – that suits the Jordanian context in terms of environmental, social and economical perspectives.

Women and work in a Jordanian context: beyond neo‐patriarchy

PurposeThe purpose of this paper is to clarify and re‐position the debate on the role of women in employment in the Arab Middle East by drawing on the findings of empirical research to critique the paradigm of “neo‐patriarchy” defined by Sharabi and used uncritically by others.Design/methodology/approachA review of the literature on neo‐patriarchy is followed by some findings from an empirical study of 197 women in the Jordanian labour market, from a sample drawn on a population basis.FindingsThe findings indicate generally positive attitudes towards the employment of women and to the involvement of husbands in employment decisions, and to a slight preference on the part of managers for women as employees.Research limitations/implicationsThese findings need to be supplemented by more intensive studies in work situations and by case‐studies of specific employment sites.Practical implicationsThe attitudes of women in Jordan are in general positive towards employment and policy is evolving accordingly.Originality/valueThese findings point to the limitations of the “neo‐patriarchy” discourse and to the likelihood that the employment situations of women in Jordan do not need to be characterized by the discourse of under‐development and traditionalism.

Dimensions of performance appraisal systems in Jordanian private and public organizations

This article explores the attitudes of human resource managers working in the Jordanian private and public organizations towards the functions of their performance appraisal systems, and to the ways in which performance appraisal systems are implemented. A self-completion questionnaire was the main data collection method used in this study. Data were collected from a randomly selected sample of 74 organizations (38 private and 36 public organizations) that have a separate and formal HR department. The study contributes empirical information about human resource management in a relatively under-researched region. Major research findings of this empirical study include that performance appraisal systems had a moderate impact on the four functions of performance appraisal systems. These functions were grouped as: (1) between-individuals comparisons; (2) within-individuals comparisons; (3) systems maintenance; and (4) documentation. The results of the study revealed that private organizations’ performance appraisal had significantly greater impact than their counterparts in the public sector on promotion, retention/termination, lay-offs, identifying individual training needs, transfers and assignments. This study also indicated that performance appraisals were conducted once a year, and the appraisee managers were primarily responsible for conducting performance appraisals. The study concludes within a set of recommendations for improved practice. Chief among these recommendations is that performance appraisal systems in the Jordanian context need to better serve the four functions of performance appraisals discussed in this paper and the need to include other than the appraisee's manager in the appraisal process.

An Empirical Investigation of the Perceived Suitability of International Accounting Standards for Jordan

This study investigates the perceived suitability of the international accounting standards among the Jordanian preparers, users and auditors. Multivariate analysis and non‐parametric statistics are applied to test hypotheses. The t‐test was used to measure the suitability of IAS to the Jordanian environment. The results indicated that IASC is a neutral body and therefore is capable of producing neutral and relevant accounting standards that might be applied by developing countries. The ANOVA and the Chisquare tests were applied to test variation in the perceived suitability of IAS to the Jordanian environment. The results indicated that the type of audit firm, years of experience and type of experience affected the respondents’ views towards the suitability of IAS to Jordan. Descriptive statistics were used to determine the most influential factor affecting the adoption of IAS in Jordan. The results indicated that the local need for foreign investments and international audit firms were the most influential factors while local and foreign investors in addition to the international audit firms are the biggest beneficiaries of that adoption. Finally, this study found that no attempt had been made by the Jordanian regulators to benefit from the past experience of other developing countries. The respondents believed that in order to increase the reliability of Jordanian financial information IAS were quickly adopted without any discussion as to whether each IAS was suitable to the Jordanian context.

Mate selection in Jordan: Effects of sex, socio-economic status, and culture

The present study replicated Buss et al.’s (2001) international survey of mate preferences for long-term relationships within an Arab Jordanian context. As predicted, the findings confirmed the existence of commonly reported sex differences, in that our sample of Jordanian male college students showed greater interest in potential mates’ good looks and youth compared to female students, who displayed greater preference for mates exhibiting economic ability and commitment. The findings further indicated that women’s differential preferences for resource- and commitment-related attributes were mainly determined by sex rather than by socioeconomic status. The study also found that Jordanians value the same attributes that have been universally considered important to have in a mate, namely love, kindness, and a pleasing disposition. Belonging to a developing traditional society, this sample of Jordanian students, as anticipated, included religiosity and refinement/neatness among their top preferences. Also, the study corroborated the casually observed social phenomenon of aversion to marrying divorcees among Jordanians, with men in this sample being particularly disinclined to seek this type of mate. The findings are discussed in the context of some evolutionary and socio-cultural notions posited in explanations of mating behavior.

The multi‐dimensional nature of organisational commitment in a non‐western context

Examines the validity and reliability of affective, continuance and normative commitment in the Jordanian context. Using a self‐administered questionnaire, 1,000 employees were surveyed. The study questionnaire was piloted in three industrial firms before being used in the main study. The results from the pilot and main studies reveal that of the three dimensions mentioned above, two are prevalent in the Jordanian work environment, namely: the affective and continuance commitments. The existence of normative commitment in the Jordanian work setting is not supported by the findings of the study. Implications for our understanding of commitment’s role in Jordan and other Arab countries are also discussed in the paper.

Evaluating Market-Oriented Water Policies in Jordan: A Comparative Study

ABSTRACT It is argued that the establishment of tradable water rights will play an important role in increasing productivity and sustainability of water use in developing countries. Due to economic growth, scarcity is expected to be conducive to water market development. This article presents the potential for and feasibility of markets in water rights in Jordan through a comparative study of Chile, Mexico, and California. Many lessons were learned from the experiences of those countries concerning water markets. The transformation of these lessons to the Jordanian context is faced with some fundamental challenges in terms of water legislation, institutional structure, and data. Water legislation must deal with externalities, dispute, and third-party effect. Adopting a new water act and review of water laws is essential for better water resources management and assured public input and feedback. Market oriented policy should be introduced only on a pilot basis in terms of pricing. Policy makers believe th...