Scientific Steps Group

The Effect of Intellectual Capital on the Asymmetric Behaviour of Costs: A Case Study of Industrial Companies in Egypt

July 15, 2024

STEPS in BUSINESS EXCELLENCE (SBEXC) Volume 2, Issue 1, pp: 9-18 Research Article The Effect of Intellectual Capital on the Asymmetric Behaviour of Costs A Case Study of Industrial Companies in Egypt Download As PDF Hanadi Nabil Othman 1,a*, Iyad Malik Hatem 1,b 1Department of Accounting, Faculty of Economics, Tishreen University, Syria. E-mail: hanadi.othman@tishreen.edu.sy a,*, iyad.malek.hatem@tishreen.edu.sy b   * […]

The Impact of Forensic Accounting Techniques in Detecting Financial Fraud “Survey Study of The Opinions of Certified Accountants in Syria”

April 27, 2024

STEPS in BUSINESS EXCELLENCE (SBEXC) Volume 2, Issue 1, pp: 1-8 Research Article The Impact of Forensic Accounting Techniques in Detecting Financial Fraud “Survey Study of The Opinions of Certified Accountants in Syria” Download As PDF Saja Hashem 1,a*, Dr. Afraa Ali 1,b, Dr. Haider Haider 1,c 1 Department of Accounting, Faculty of Economics, Tishreen University, Syria. […]

The effect of entrepreneurial orientation on firm’s supply chain performance: The case of food sector in Jordan

August 27, 2023

Abstract
The objective of this study was to examine the impact of entrepreneurial orientation on the supply chain performance of firms operating within the food sector in Jordan. This study developed a theoretical framework for analyzing three key dimensions of entrepreneurial orientation: proactiveness, innovativeness, and risk-taking. The data collection process in the Jordanian food manufacturing sector involved a quantitative approach. A total of 192 respondents participated in the study, and the collected data was subsequently analyzed using SPSS software. The findings of the study indicate a significant positive impact on supply chain performance from two particular elements related to entrepreneurial orientation: innovativeness and risk-taking. Additionally, the study found that proactiveness had no significant impact on the performance of the supply chain. This study offers decision-makers seeking to establish a unique market position an opportunity to distinguish their supply chain operations by leveraging entrepreneurial orientation. Furthermore, this empirical study provides practical recommendations to organizations on enhancing various aspects related to proactiveness, innovativeness, and risk-taking. Firms with high entrepreneurial orientation excel in supply chain performance as they create customer-focused products, adapt to market changes, and maintain rigorous standards with suppliers and partners. This results in increased productivity, reduced distractions, and faster delivery. Moreover, the present study provides a theoretical contribution by proposing a framework that investigates the influence of three distinct types of entrepreneurial orientation on supply chain performance an area that has received limited attention in previous studies, particularly in the food sector.

Work-Life Balance and Affective Commitment: The Moderating Role of Collectivism

August 3, 2023

Abstract
The purpose of the current study is to examine the impact of work-life balance (WLB) for Small and Medium Enterprises (SME) employers and their employees’ affective commitment (AC), as well as the role of collectivism as a moderator between these constructs. A questionnaire was applied to collect data from 276 practitioners working in SMEs in Palestine. Partial least squares structural equation modelling (PLS-SEM) was used to analyze the data. The numerical results showed a substantial influence of WLB on AC and that collectivism also played a role as a moderator in the relationship between these constructs. Additionally, the study found that collectivism moderated the WLB – AC relationship. The implications of this research suggest that enhancing AC levels can promote workplace balance. This study contributes to an understudied association between WLB and AC in Palestinian SMEs, where the concept of collectivism is rarely utilized in relation to WLB and AC.