Purpose: This paper aims to introduce a new retention model suitable for academic setting that is based on the interaction between creativity, emotional intelligence and learner autonomy.Design/methodology/approach: This paper uses quantitative research methods, especially survey, to justify the hypotheses testing and the components of new retention model. Based on the proposed model, three hypotheses have developed and tested using Smart Partial Least Square (SPLS) method. This paper also uses the qualitative data including documents, archival records and website analysis.Findings: The findings denote that creativity, emotional intelligence and learner autonomy positively affect students' retention. The findings also indicate that there is a strong relationship between emotional intelligence and learner autonomy. It assumes that the study indicators might lead to students' retention and that autonomous learners persevere toward academic goals.Research limitations/implications: The paper concludes with discussion of limitations of the study, suggestions for future research, and how administrators of nontraditional programs can benefit from this study. This study has important implications for higher education decision makers and university leaders alike.Originality/value: The proposed students' retention model symbolizes the interplay between the cognitive and affective domains of creativity and emotional intelligence, which can contribute to learner autonomy intentions, changes in persistence and formulation of new beliefs in higher education.

Purpose: The purpose of this paper is to explore the process of internationalization of higher education (HE) in the United Arab Emirates by examining the development of its HE system, and analyzing the components and results of internationalization.Design/methodology/approach: The study adopts a qualitative research methodology to analyze primary evidence from interviews with academics in the UAE, and uses documents and archival research as secondary evidence to provide a comprehensive view of the UAE’s internationalized HE sector. A review of the literature is undertaken to inform discussion and analysis which focuses on the internal and external environments of the UAE. A strengths, weaknesses, opportunities and threats analysis identifies the benefits and challenges for the UAE of internationalized HE.Findings: The study finds that internationalization of HE in the UAE has grown rapidly in the last decade, and that the UAE has sought to establish and promote itself as an “education hub” in the Middle East. However, this may subsume the government’s parallel goal of educating its citizenry to the level of skills necessitated by globalization. Three major forces promoting internationalization in the UAE are neoliberalism, quality assurance, and imported internationalization, an approach seeks the prestige conferred by international accreditation that is predominant in the UAE as well as other Gulf Cooperation Council (GCC) member states. An area of concern is the governance of systems to ensure high quality for universities that may be state-owned, privately owned, or international branch campuses. The study concludes that regional integration could provide the way forward for these countries in their internationalization efforts, not by standardizing but by better formulating study programs across the range of state, private and international higher education institutions.Research limitations/implications: The study has important implications for HE policy and governance in the development of internationalized HE in the UAE. It provides theoretical perspectives with practical implications, focusing on some of the critical issues in this developing field for HE administrators and practitioners alike. It also has implications for the UAE’s national social values and cultural identity. This may be a reflection of the UAE’s relatively recent unification as a state whose HE system, developed to skill its population, has been overtaken by the imperative to compete in a globalized world. The research is limited by the absence of longitudinal data to review longer-term outcomes.Originality/value: The UAE, like other GCC countries, is striving to take its higher educational system to a higher level of performance. This study can be considered as one of the very few studies in the area of the internationalization of HE in the UAE. It contributes to the HE literature by identifying factors and circumstances that facilitate, and hinder, the development of internationalization of HE in the UAE. Globalization can be considered as one of the history’s most significant social processes, and the HE sector plays a vital role in the delivery of knowledge and skills to societies, and thus its socio-economic development.

Purpose: – This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.Design/methodology/approach: – Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillardet al., 2004); and power and politics mobilization (Hardy, 1996).Findings: – The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level.Research limitations/implications: – The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined.Practical implications: – The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike.Originality/value: – The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.

Purpose: This paper aims to discuss the alternative perspectives for studying management accounting and organizational change. It provides a comprehensive basis for the research of accounting and organizational change conducted in terms of theories used, influential factors, systems applied, dynamics and aspects of change.Design/methodology/approach: The paper applies a “theoretical framework” for studying accounting and organizational change based on obtaining an institutional perspective. By achieving this theoretic construction in the integration of a number of different works, this can summarize the common elements, contrast the differences and work in a way that extends the methodology. It is determined exclusively on a hybrid approach through the adoption of alternative perspectives and complements recent recommendations for bridge building and methodological pluralism among the different debates and perspectives concerning accounting and organizational change research.Findings: The findings emphasize that the nature of organizational change is not static, rather, it is dynamic and varying over time. Organizational changes are occurring in both extra- and intra-organizational factors that shaped changes in accounting systems in organizations. The study concludes that accounting and organizational change literature has divided theoretical strands into two main perspectives: rational perspectives and interpretive and critical perspectives. Rational perspectives represented by the conventional mainstream of research can be classified into two approaches, normative economic models and positive economic models, which are grounded in neoclassical economic theories. On the other hand, the interpretive and critical perspectives emerged as alternatives to rational perspectives to explain accounting and organizational change within its broader social and economic context.Research limitations/implications: The paper has significant implications for the ways in which change dynamics can emerge, diffuse and implement at multilevel of institutional analysis. It also explains the interaction between the accounting and organizational change, which identified that change is both shaped by, and shaping, wider socio-economic and political processes. This broad sensitivity to the nature of change has important implications for the ways of studying accounting and organizational change. Hence, it has important implications for the way in which successful change can be defined in accounting and organizational change literature.Originality/value: The study contributes to both accounting and organizational change literature by providing a comprehensive review about the development of institutional theory as it examines how the organization is simultaneously subjected to a high level of efficiency and considerable institutional demands. Thereafter, the domain of accounting and organizational change research itself will be extended.

Purpose: The purpose of this paper is to explain the process of accounting changes and beyond budgeting principles (BBP) in the public sector as influenced by the institutional framework. It also looks beyond the outcomes of implementing budgeting changes to take into account the complexities of the factors that drive and shape the cumulative processes of accounting change.Design/methodology/approach: The study presents the results of an interpretive case study in the Jordan Customs (JC) as good evidence from developing countries. It uses the triangulation of data collection methods including interviews, observations, and documents and archival records.Findings: The paper found that JC changes to their accounting systems were influenced by the BBP, with the new budgeting systems implemented based on reconsideration and re-enacting of theoretical accounting bases and procedures. As a result, the accounting changes were managed by modifying the laws and regulations. Among the accounting changes included in the Beyond Budgeting (BB) approach in JC was relative performance evaluation, as an alternative to fixed budget targets. Rolling forecasts were prepared the BB and were employed in JC’s revenues section and the technical aspects of preparing those relied on E-views software. Most BBP were successfully implemented as values, controls, teams, goals, rewards, resources, coordination and governance. Other BBP have faced some resistance in areas of transparency, trust and accountability.Research limitations/implications: The paper uses the case study approach that yielded insightful lessons. It reveals the organizational interaction with the external environment and how BBP is influenced and shaped by isomorphic pressures. It also shows the successful and unsuccessful BBP with-(out) resistance in the public sector. This paper has important implications for change dynamics that can emerge from a BBP approach at the institutional level. It also explains the interaction between the “external” origins and “internal” accounts, which identified that accounting is both shaped by and shaping socio-economic and political processes. This broad sensitivity to the nature of accounting has important implications for how accounting change along with BBP is studied.Originality/value: The paper is one of the few case studies in the accounting literature on organizations that change budgeting practice by adopting BBP. The study provides a detailed explanation of the dynamics of accounting changes through BBP in the public sector. It also provides pieces of evidence about the IPSAS and public accounting reforms in developing countries.

Purpose: The purpose of this paper is to investigate the influence of environmental and cultural factors on the benchmarking implementation process and management control within organizations in the United Arab Emirates (UAE). By exploring the complex interplay of these factors, the study aims to uncover how environmental considerations and cultural dynamics shape the effectiveness and outcomes of benchmarking initiatives in the UAE's unique business environment. The research seeks to provide valuable insights for organizations in the UAE to optimize their benchmarking practices and enhance their overall performance and competitiveness.Design/methodology/approach: The study adopts a mixed-methods approach, combining qualitative and quantitative methods to comprehensively explore the influence of environmental and cultural factors on benchmarking implementation and management control in the UAE. This study draws on the integration of two main theoretical perspectives: institutional theory and contingency theory. This is the first attempt to integrate these different frameworks in a single study. The study presents a case study of Emirates Industrial City (EIC), which has been recognized by global industries for boosting efficiency, cost control, quality and overall operations. The quality method known as benchmarking maximizes the potential for organizations to achieve optimal levels of production efficiency.Findings: This paper provides compelling evidence that the benchmarking implementation process and management control in the UAE are significantly influenced by the complex interplay of environmental and cultural factors. By recognizing the importance of environmental sustainability and cultural values in guiding benchmarking practices, UAE organizations can optimize their performance and competitiveness. The findings contribute valuable insights to the existing literature, offering practical implications for UAE organizations seeking to leverage benchmarking as a strategic tool for growth and continuous improvement. The findings reveal that UAE organizations incorporating environmental considerations into benchmarking practices demonstrate a proactive approach to sustainability, aligning their goals with eco-friendly practices. Cultural influences, including a culture of collaboration and openness to external learning, contribute to successful benchmarking adoption and knowledge sharing. Moreover, the study highlights that the integration of benchmarking outcomes into the management control process positively correlates with organizational performance. UAE organizations that leverage benchmarking data for decision-making and performance evaluation exhibit higher levels of competitiveness and efficiency.Research limitations/implications: This paper has important implications for organizations in the UAE seeking to optimize their benchmarking practices and management control. The study's findings can guide organizations in aligning their benchmarking efforts with environmental sustainability goals and cultural values to enhance performance and competitiveness. Understanding the influence of environmental and cultural factors on benchmarking adoption and implementation allows organizations to foster a benchmarking culture that embraces knowledge sharing and learning. Managers can tailor their approaches to accommodate cultural nuances and enhance the effectiveness of benchmarking initiatives.Originality/value: This paper contributes to the existing body of knowledge in several ways. Integrated approach: By examining the complex interplay of environmental and cultural factors, this study takes an integrated approach of institutional and contingency theories to understanding their influence on benchmarking implementation and management control. It offers a comprehensive view of how these factors interact to shape organizational practices and outcomes. UAE context: The study focuses specifically on the UAE, providing insights into benchmarking practices within the unique environmental and cultural context of the nation. This research addresses a gap in the literature by examining the influence of these factors in a distinct business environment.