The purpose of this study is to investigate the impact of supply chain management strategies and management accounting practices on a firm's growth. A conceptual model was designed and two hypotheses were developed. This study is a survey-based methodology in Yemen. It used a simple random sampling technique to collect data from the companies. A final sample of 74 usable surveys were returned from various industries. The OLS regression results showed that supply chain management strategies and management accounting practices impact positively on a firm's growth. The results reported by this study can be valuable for companies’ managements, academicians, accountants, and supply chain practitioners to deeply understand the extent to which supply chain management strategies and management accounting practices influence a firm's growth.

The objective of this study is to assess the joint effect of corporate entrepreneurship (CE) and supply chain management (SCM) strategies on firm performance in the circumstance of Saudi Arabian manufacturing firms. This is interesting in the sense that while previous scholars have focused on CE and SCM separately, the combinative aspect of the two particularly in nonwestern countries seems still to be short of attention. In this respect, this paper attempts to apply a resource-based view and suggest that CE and SCM complement each other and in the end performance of the firm will be increased. Out of the 84 Saudi manufacturing firms covered in the structured survey, data was analyzed using Ordinary Least Squares (OLS) regression. The results indicate that CE, particularly dimensions such as new business venturing, product innovation, technological entrepreneurship, mission reformulation, reorganization and system-wide changes, significantly enhances firm performance. Additionally, SCM strategies were found to have a positive and statistically significant impact on firm performance, highlighting the critical role of effective supply chain management in operational efficiency and competitive positioning. The findings contribute to the literature by providing empirical evidence from a Middle Eastern context, thereby enhancing the generalizability of existing theories on CE and SCM. The study also offers practical implications for managers and policymakers, suggesting that aligning CE initiatives with SCM strategies can drive sustained competitive advantage. These insights are particularly relevant for firms operating in emerging markets, where economic reforms and diversification efforts, such as Saudi Arabia's Vision 2030, necessitate strategic innovation and supply chain optimization.

This study examines the relationships between Perceived Ease of Use and Perceived Usefulness with actual use of E-Services among 189 students from College of Business Administration (CBA) at Prince Sattam bin Abdulaziz University (PSAU) for the academic year 2017/2018. Using a survey-based methodology based on TAM perceptive, the results show that Perceived Ease for Use (PEU) and Perceived Usefulness (PU) had positive associations with Actual Use (AU) of E-Services among CBA students. Thus, the result of this study supports the prediction of TAM theory. The results of this study should be useful to educational policy makers in Kingdom of Saudi Arabia (KSA) and elsewhere, as there is an opportunity of enhancing the E-Services in the academic context.

In the dynamic field of cybersecurity within intelligent vehicle systems, the sophistication of threats necessitates continual advancemenThe purpose of this study is to: (1) evaluate the technological skills of the final-year undergraduate students, (2) how such abilities influence their likelihood of getting employed and (3) student opinions on whether a computer lab-based specialization in software training can boost employability. This study is a survey-based methodology. The sample size encompasses 140 final year students in the College of Business Administration at Prince Sattam bin Abdulaziz University during the academic year 2023-2024. Descriptive statistical analyses indicate that most students believe they have sufficient technical skills but not enough for securing better jobs. Moreover, it is clear among them that expertise in specialized software packages enhances career prospects significantly. The research results also show a huge gap between technological competencies learners have now and what employers demand currently. In response, this study suggests that PSAU should establish software laboratories in their colleges for specialized training on software as required by the job market and workplace. The Vice Rectorate for Academic and Educational Affairs launches a program called “Graduate and Professional Skills Development Program (PSAU-GPSDP)”, which emphasizes student employability as it develops, implements, and evaluates mechanisms to enhance students’ chances of getting jobs upon graduation. The results of this study are in line with SDG No. 8 (Decent Work and Economic Growth), SDG No. 4 (Quality Education), and Saudi Vision 2030. Therefore, this study has practical implications for decision-makers at the Ministry of Education and university levels, university professors, researchers on how employability skills of students could be enhanced in the higher education institutions.

The objective of this study is to empirically evaluate the associations of information technology, supply chain management, and logistic capability with a competitive advantage of some Saudi Arabia industry during the year of 2020 using Resource-based Theory. Using the information from a self-administered survey with an ultimate sample of 118 respondents, the outcome of Multiple Regression indicates a significant positive correlations of information technology, supply chain management, and logistics capabilities strategies with a competitive advantage. The outcome of this study should be applied by the company’s top management to improve their supply chain management within strategic plans, as a result, increase the magnitude of their competitive advantage and financial performance.

This paper examines the impact of the government and its agencies’ ownership on the effectiveness of one the main internal governance mechanisms, namely; board of directors, for a sample of 140 energy and petrochemical Saudi listed firms over 2012-2019. The Saudi Arabia provides an interesting context due to the domination of government-linked corporations’ ownership. This setting arranges for the impact of such ownership on the board of directors’ monitoring and advisory roles. The board of directors’ effectiveness is measured as an interaction term of the board size and meetings of the board of directors. The study finds that government-linked energy and petrochemical corporations’ ownerships are inversely related to the board of directors’ effectiveness. This result is sensitive to the measurement of the board of directors’ effectiveness as each variable consisting of the board of directors’ effectiveness was examined individually. The study also finds that government-linked corporations’ ownership had a strong negative impact on the board size. In contrast, the proposed model does not provide any evidence supporting the relationship of the government-linked corporations’ ownerships with board meetings. Overall, the evidence supports the substitution hypothesis on the relationship of government-linked corporations and board of directors’ effectiveness.

This study examines the connection of major family shareholders with management’s effective attributes, namely; board size and board meetings as an interaction term among 464 manufacturing listed companies in the setting of Saudi Arabia for the period 2012-2019. The pooled OLS regression result indicated that the major family shareholders were associated negatively with management’s effectiveness. The main result documented by this study is of utmost importance to policy makers, regulators, companies, and auditors in Saudi Arabia on understanding the extent to which the major shareholders influence the degree of management’s effectiveness.

This paper examines the association of the presence of royal family members on the board of directors with audit committee effectiveness. The sample of this study consists of 444 listed manufactured firms in Saudi Arabia for the period 2012-2019. Using the Pooled OLS regression, the result of the study shows that royal family ownership is associated with audit committee effectiveness, giving support to the substitution hypothesis. The result indicates that members from the royal families are good monitors imposed into the companies' managements as both taking the role of decision makers and owners who may substitute the effectiveness of the audit committee. The presence of royal family members on the board has an alternative for the effectiveness of the audit committee. The marginal effect of audit committee effectiveness as an internal corporate governance mechanism is substituted by the presence of royal family members on the board. This study provides insightful evidence to regulators and policy makers at the company and country levels on the relationship of royal family ownership and audit committee effectiveness.

This study examines whether local corporate ownership is associated with audit committee diligence among 431 listed manufactured firms in Saudi Stock Exchange (Tadawul) for the period 2012-2019. Using the complementary hypothesis, this study expected that there is a positive relationship between local corporate ownership and audit committee diligence. The Pooled OLS regression shows that local corporate ownership is positively associated with audit committee diligence. The findings reported by this study have implications for regulators, companies’ management, auditors, and creditors in a manner that they would gain a deeper understanding on how the local corporate ownership impacts the audit committee diligence.

The aim of this study is to empirically examine the association between audit efficiency and board activity among listed energy companies in Saudi Stock Exchange (Tadawul) for the period 2012-2019. The final sample of this study consists of 32 firm-year observations. Using the Pooled OLS regression, the study finds that audit efficiency was positively related to board activity. Moreover, the result indicates the complementary role of monitoring mechanisms in which audit efficiency complements the board activity. The study also provides insightful evidence to policy makers on the link of audit efficiency and board activity among energy companies.