Tag Archives: Palestine

Pseudo-Activity-Based Costing Information for Decision-Making in Palestine (Published)

This work aims at making a theoretical contribution about viability of accounting information to enhance resilience in challenging operational conditions. Activity-Based Costing (-ABC) is a newer system that enables managers to cost more accurately, and cost accounting is needed more in Palestinian where Israeli army had erected 648 check points, causing economic recession. This empirical study draws upon a survey of 32 ISO 9000 certified manufacturing enterprises that aspire to modernity. The research question was how do enterprises produce effective costing practices under challenging operational environment in Palestine?  The findings of this study have showed that enterprises were able to improvise and to produce their own version of bespoke ABC, termed “pseudo-ABC”. The system tended to display less complexity than the typical ABC systems in UK. “Pseudo-ABC” is utilized by prosperous manufacturers in Palestine. The system could be applied to analogous dire business environment.

Keywords: Activity-Based Costing (ABC), Financial Information, Management Accounting, Non-Financial Information, Palestine, Pseudo-ABC., Traditional Cost Accounting (TCA)

The Current War on Gaza: A Challenge to the Principle of ‘The Responsibility to Protect’ (Published)

The current Israel-Palestine conflict on Gaza has erupted early July to avert the rockets fired to southern Israel. The conflict has been exacerbated by the killing of three Israeli teenagers. The conflict intensified and caused the loss of the life of many civilians and destruction of huge materials. Both parties failed to protect civilians. In such circumstances, the principle of “The Responsibility to Protect” requires the international community to step in and safeguard civilians. However, the international community has not taken significant measure to halt the ongoing war on Gaza. And, still the war continues despite the fragile ceasefire agreements. This article argues that for normalization of the two countries’ relations and, thus, protection of civilians from suffer international community needs to take a timely military intervention. If UN had deployed military on the area, the current causalities would not have been happened. Thus, the inaction of international community depicts the absence of genuine application of the principle of R2P, which is merely theoretical.

Keywords: Current War, Gaza, Israel, Palestine, the Responsibility to Protect

Challenges and Obstacles That Small And Medium Enterprises Face In Terms Of Financing in Palestine (Published)

The purpose of the study attempts to analyze the obstacles and challenges that face small and medium enterprises in Palestine. This study seeks to look at the importance of small and medium enterprises, and to identify the most important constraints faced by small entrepreneurs in obtaining the required funding in Palestine, and what are the most important impediments toward financing of small projects. The investigation helped in identifying the major challenges of financing small and medium business and what to do in order to overcome these obstacles. It was also found that small enterprises are one of the most important key elements in achieving economic development in all countries of the world where it accounts for the highest percentage among all kinds of economic projects of all sizes. A qualitative closed-ended survey was carried out for collecting data from managers and owners of 35 businesses in Palestine. The responses of 28 statements were collected in five different categories. The findings showed that the Obstacles facing the growth of small enterprises in Palestine by respondents was “Weakness of representative organizations that defend the interests of small businesses, as well as Lack of legal frameworks and incentives for small businesses

Keywords: Challenges, Financing, Palestine, Small and Medium Enterprises

Board Characteristics and Firm Performance- Evidence from Palestine (Published)

The objective of this research paper is to assess the relationship between the Return on Assets and Board Characteristics (Board independence, Board meeting, Board size, Board expertise, Company size and Company year of incorporation). The research consisted of examining companies listed on the Palestine Exchange with analysis undertaken through regression analysis. After studying the six variables, the researcher found the existence of only one relationship which was between the age of the organization/ year of incorporation and the company’s Return on Assets (ROA). This paper provides a greater insight to understanding corporate governance in Palestine. The approach, taken in this paper, will enable companies to assess the true relationship between the Return on Assets to Board independence, Board meeting, Board size, Board expertise, Company size and Company year of incorporation. It will enable them, also, to find ways of ensuring these factors become more relevant to the organization’s performance. Palestine is still a young country in relation to corporate governance and the outcome of this paper will enable companies to grow positively

Keywords: Board Characteristics, Corporate Governance, Firm Performance, Palestine