Papers by A. A. Ousama (Ousama Abdulrahman Anam)
Asia-Pacific Management Accounting Journal, 2019
The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi ma... more The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition intensity and intended strategy on this adoption. Descriptive statistic and regression analysis were preformed to analyse the data and obtain the results. This study found that Saudi manufacturing companies were interested to adopt the TC system. In addition, it found that the competition intensity positively affects TC adoption. Moreover, the study found that companies that used a differentiation strategy were more inclined to adopt the TC than those that used a cost leadership strategy. Finally, it found that large manufacturing companies tend to adopt TC more than small ones. This is among the pioneer studies to study the TC system in Saudi Arabia, introducing a new area of investigati...
The objective of the current study is to examine the relationship between the extent of voluntary... more The objective of the current study is to examine the relationship between the extent of voluntary disclosure (i.e. overall, conventional and Islamic disclosure items) and firm-specific characteristics (i.e. size, ownership structure, audit firm and industry) of Shariah Approved Companies (ShAC). The study used a disclosure index, consisting of 59 items, to measure the extent of voluntary disclosure. The data were collected from the 2003 annual reports of the top 50 ShAC. The main statistical tests conducted were: descriptive statistics, correlation and regression. Generally, the results show that firm size is statistically associated with the extent of voluntary disclosure in all three categories. Whereas, the ownership structure is significant with overall and conventional voluntary disclosure, but the type of audit firm is significant with the overall and Islamic voluntary disclosure. Moreover, regression results indicate that non-manufacturing ShAC seem to voluntarily disclose mo...
Abstract: In the knowledge economy; companies are depending more on intellectual capital(IC) to c... more Abstract: In the knowledge economy; companies are depending more on intellectual capital(IC) to create values. IC is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). The paper aims to examine the academics’ perception of the usefulness of IC information disclosed in the annual reports of Malaysian listed companies. The primary data were collected by a questionnaire survey. The statistical techniques which were conducted to analyze the data are descriptive statistics and one sample t-test. The paper found that the academics were perceived IC information (i.e., overall) disclosed in the annual reports to be useful for the purposes of decision making. In addition, the findings showed that the mean of the perception of the usefulness of EXC information is higher compared to the means of INC and HUC. In addition, the findings of the t-test reveals tha...
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The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi ma... more The paper aims to examine the level of the adoption of the target costing (TC) system by Saudi manufacturing companies and its relationships with competition intensity, intended strategy and firm size. The paper used a questionnaire survey to measure the adoption of TC and the effect of competition intensity and intended strategy on this adoption. Descriptive statistic and regression analysis were preformed to analyse the data and obtain the results. This study found that Saudi manufacturing companies were interested to adopt the TC system. In addition, it found that the competition intensity positively affects TC adoption. Moreover, the study found that companies that used a differentiation strategy were more inclined to adopt the TC than those that used a cost leadership strategy. Finally, it found that large manufacturing companies tend to adopt TC more than small ones. This is among the pioneer studies to study the TC system in Saudi Arabia, introducing a new area of investigati...
International Journal of Services Technology and Management, 2023
Environmental, social and governance (ESG) information has increased significantly in recent deca... more Environmental, social and governance (ESG) information has increased significantly in recent decades due to the interest in sustainable reporting. This paper examines the impact of ESG disclosure on firm expected market value. The data was collected using a multi-country cross-sectional approach (i.e., the sample consists of developed and developing counties over a period 2012-2015). The relationships were tested using regression analysis. The paper found that there is a significant positive relationship between social and governance information and firm expected market value. Whereas, environmental disclosure has a significant negative relationship with firm expected market value. The findings indicate that social and governance information affects firm expected market value, as companies with high disclosure will have greater market value. Nevertheless, companies with high environmental information have low firm expected market value. The findings are the in the interest of companies, stakeholders and policy-makers to assess the current ESG reporting practices and its impact on the expected market value. Such efforts promote greater global transparency and sustainable market value.
Asian Journal of Accounting Perspectives
Journal of Business Ethics Education
ABSTRACT Generally, companies try to convey to their stakeholders that they are good investments ... more ABSTRACT Generally, companies try to convey to their stakeholders that they are good investments and try to show the good value of the company via disclosure of information. The disclosure in the annual reports is considered to be a tool of communication between companies and their stakeholders. The current study aims to examine the usefulness of intellectual capital information disclosed in the annual reports from users' perspective (i.e. management, professional, analysts, lenders, regulatory body, and academics). The data of the study is a primary data which will be collected by a questionnaire survey method. The main statistical techniques which will be conducted in this study are: descriptive statistics, univariate tests (e.g. T-test, correlation) and multivariate analysis (i.e. regression).
International Journal of Smart Technology and Learning
The present research investigates the underlying factors that affect the implementation of the sy... more The present research investigates the underlying factors that affect the implementation of the systems, applications and productions in financial accounting (SAP FI) module in an accounting curriculum. The study was carried out by using a survey questionnaire regarding six factors, namely, knowledge, complexity, usability, usefulness, satisfaction and future career, that affect the implementation of the SAP FI module. Business students (who have a major or minor in accounting) studying at the College of Business and Economics at Qatar University participated in this study. The results of the study found that the students were satisfied; they perceived that learning SAP FI was useful and that it had a strong impact on their future careers. All factors were found to be statistically significant in affecting the implementation of SAP FI. While the implantation efforts so far have been satisfying, various challenges persist. The study concluded that a first time SAP FI implementation is quite challenging from human, logistic and administrative perspectives, leaving room for more future improvements in terms of increasing the level of awareness and knowledge among the faculty and students. The study also recommends considering incorporating other SAP modules in other college curricula (e.g., management, operations, marketing, human resources, finances).
Journal of Behavioral and Experimental Finance, 2020
This study investigates the aptitudes of the cash-based and accrual-based accounting data for pre... more This study investigates the aptitudes of the cash-based and accrual-based accounting data for predicting future cash flows from operations in the French context. In addition, our paper aims to investigate the effect of the economic crisis on the prediction of future cash flow. The sample consists of 61 non-financial French listed companies, using annual data over the period 1999–2016. The study found that, regardless of the period, the model based on the operating cash flows combined with disaggregate accruals has a stronger explanatory power for predicting future operating cash flows, compared to both earnings and operating cash flows combined with the aggregate accruals models. Moreover, our results show that the aggregation of earnings falsifies the contribution of each accrual item and, as a result, the decomposition of earnings into cash flows and disaggregate accrual enables a much more accurate explanation of future operating cash flows.
Int. J. Electronic Banking, 2020
The paper examines the extent and trend of corporate governance
(CG) disclosure compliance by lis... more The paper examines the extent and trend of corporate governance
(CG) disclosure compliance by listed conventional and Islamic banks in Qatar, the UAE and KSA. The study found that conventional banks had more compliance compared to Islamic banks. The extent of the disclosure has increased for the sample period overall. The findings are considered interesting for many stakeholders (e.g., banks’ management, shareholders, investors, relevant authorities) in the GCC countries. It helps the banks to better understand their current compliance of CG disclosure practices and identify the current challenges, hence, reduce the gap of none-compliance. Moreover, the findings are essential for the authorities to identify the strength and weakness of compliance with the CG code, thereby providing a platform to make the necessary actions to improve it. Furthermore, the findings are beneficial for the shareholders and investors to understand current CG disclosure, thus, they may
better evaluate their performance and governance for decision making.
Int. J. Smart Technology and Learning, 2019
The present research investigates the underlying factors that affect
the implementation of the sy... more The present research investigates the underlying factors that affect
the implementation of the systems, applications and productions in financial accounting (SAP FI) module in an accounting curriculum. The study was carried out by using a survey questionnaire regarding six factors, namely, knowledge, complexity, usability, usefulness, satisfaction and future career, that affect the implementation of the SAP FI module. Business students (who have a major or minor in accounting) studying at the College of Business and Economics at Qatar University participated in this study. The results of the study found that the students were satisfied; they perceived that learning SAP FI was useful and that it had a strong impact on their future careers. All factors were found to be statistically significant in affecting the implementation of
SAP FI. While the implantation efforts so far have been satisfying, various challenges persist. The study concluded that a first time SAP FI implementation is quite challenging from human, logistic and administrative perspectives, leaving room for more future improvements in terms of increasing the level of awareness and knowledge among the faculty and students. The study also recommends considering incorporating other SAP modules in other college curricula (e.g., management, operations, marketing, human resources,
finances).
Journal of Islamic Accounting and Business Research, 2018
Purpose-This paper aims to examine the compliance of disclosure with the financial accounting sta... more Purpose-This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions' (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar. Design/methodology/approach-The study measures compliance using disclosure indexes. The disclosure indexes include the three financial accounting standards of Murabaha, Mudaraba and Musharaka. The data are collected from the annual reports of 24 Islamic banks in Bahrain and Qatar over a period of 2012-2015. Findings-The paper found that Islamic banks in Bahrain and Qatar comply with AAOIFI financial accounting standards related to Murabaha, Mudaraba and Musharaka. However, there was a level of non-compliance in both countries. In addition, it found that the extent of compliance had increased over the 2012-2015 period. Also, the Murabaha standard had the highest mean of compliance. Moreover, the results showed that the Islamic banks in Qatar tend to have more compliance of overall Murabaha and Mudaraba disclosures compared to the Islamic banks in Bahrain. Research limitations/implications-The findings are preliminary and highlight that the issue is of high interest to Islamic banks and AAOIFI. Hence, it requires a detailed follow-up to form a complete picture that would assist AAOIFI and regulators gear their policies toward better quality disclosure by Islamic financial institutions. Even though the findings are encouraging, future research is recommended to enforce compliance with the AAOIFI financial accounting standards. Originality/value-This is a pioneer empirical study that focuses on the level and trend of compliance with AAOIFI financial accounting standards related to the Islamic financing products of Murabaha, Mudaraba and Musharaka standards, especially in Qatar. Additionally, it is the first study comparing between the only two Gulf Cooperation Council (GCC) countries, i.e. Bahrain and Qatar, that mandatory apply the AAOIFI standards.
Measuring Business Excellence, 2020
Purpose-The purpose of this paper is to investigate the relationship between the intellectual cap... more Purpose-The purpose of this paper is to investigate the relationship between the intellectual capital (IC) information reported in the annual reports and market value of the companies listed on the Qatar Stock Exchange. Design/methodology/approach-The study is based on a panel data collected from the annual reports and Bloomberg database for six years, specifically the periods 2010-2012 and 2016-2018. The total sample consists of 252 observations. The theoretical framework was developed in reference to the resource-based theory. The regression model is based on Ohlson's model, which has been modified by including IC information. Findings-The study found that there is a significant relationship between IC information and firm market value. This finding indicates that companies report their IC to help the stakeholders (e.g. shareholders, investors) to understand the real value of the company (which includes IC values). Practical implications-The shift to a knowledge-based economy (KBE) has made knowledge a driver for economic growth, and it has become more important than capital, land and labour. This shift makes IC and resources vital for companies to create wealth, value and gain competitive advantage. The State of Qatar plans to transform its economy to a KBE in its ''Qatar Vision 2030''. The findings of the study show that the companies have started to depend more on IC to contribute to transforming Qatar's economy to a KBE. Originality/value-This study could be considered a pioneer study to examine the association of IC disclosure and firm value in Qatar. Furthermore, prior literature has mixed findings, which justifies further investigation of IC's effect on market value, particularly in the emerging economy of Qatar.
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Papers by A. A. Ousama (Ousama Abdulrahman Anam)
(CG) disclosure compliance by listed conventional and Islamic banks in Qatar, the UAE and KSA. The study found that conventional banks had more compliance compared to Islamic banks. The extent of the disclosure has increased for the sample period overall. The findings are considered interesting for many stakeholders (e.g., banks’ management, shareholders, investors, relevant authorities) in the GCC countries. It helps the banks to better understand their current compliance of CG disclosure practices and identify the current challenges, hence, reduce the gap of none-compliance. Moreover, the findings are essential for the authorities to identify the strength and weakness of compliance with the CG code, thereby providing a platform to make the necessary actions to improve it. Furthermore, the findings are beneficial for the shareholders and investors to understand current CG disclosure, thus, they may
better evaluate their performance and governance for decision making.
the implementation of the systems, applications and productions in financial accounting (SAP FI) module in an accounting curriculum. The study was carried out by using a survey questionnaire regarding six factors, namely, knowledge, complexity, usability, usefulness, satisfaction and future career, that affect the implementation of the SAP FI module. Business students (who have a major or minor in accounting) studying at the College of Business and Economics at Qatar University participated in this study. The results of the study found that the students were satisfied; they perceived that learning SAP FI was useful and that it had a strong impact on their future careers. All factors were found to be statistically significant in affecting the implementation of
SAP FI. While the implantation efforts so far have been satisfying, various challenges persist. The study concluded that a first time SAP FI implementation is quite challenging from human, logistic and administrative perspectives, leaving room for more future improvements in terms of increasing the level of awareness and knowledge among the faculty and students. The study also recommends considering incorporating other SAP modules in other college curricula (e.g., management, operations, marketing, human resources,
finances).
(CG) disclosure compliance by listed conventional and Islamic banks in Qatar, the UAE and KSA. The study found that conventional banks had more compliance compared to Islamic banks. The extent of the disclosure has increased for the sample period overall. The findings are considered interesting for many stakeholders (e.g., banks’ management, shareholders, investors, relevant authorities) in the GCC countries. It helps the banks to better understand their current compliance of CG disclosure practices and identify the current challenges, hence, reduce the gap of none-compliance. Moreover, the findings are essential for the authorities to identify the strength and weakness of compliance with the CG code, thereby providing a platform to make the necessary actions to improve it. Furthermore, the findings are beneficial for the shareholders and investors to understand current CG disclosure, thus, they may
better evaluate their performance and governance for decision making.
the implementation of the systems, applications and productions in financial accounting (SAP FI) module in an accounting curriculum. The study was carried out by using a survey questionnaire regarding six factors, namely, knowledge, complexity, usability, usefulness, satisfaction and future career, that affect the implementation of the SAP FI module. Business students (who have a major or minor in accounting) studying at the College of Business and Economics at Qatar University participated in this study. The results of the study found that the students were satisfied; they perceived that learning SAP FI was useful and that it had a strong impact on their future careers. All factors were found to be statistically significant in affecting the implementation of
SAP FI. While the implantation efforts so far have been satisfying, various challenges persist. The study concluded that a first time SAP FI implementation is quite challenging from human, logistic and administrative perspectives, leaving room for more future improvements in terms of increasing the level of awareness and knowledge among the faculty and students. The study also recommends considering incorporating other SAP modules in other college curricula (e.g., management, operations, marketing, human resources,
finances).