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.

This study analyzes global approaches to circular carbon economy (CCE) and hydrogen governance, with particular attention to Saudi Arabia’s energy transition within its resource-rich economic and industrial context. The author takes a narrative approach by combining the technical, policy, legal, and governance analyses, as well as capturing recent trends in the policy and governance integration of carbon capture, utilization, and storage (CCUS) and the CCE model, CCE coupled with green and blue hydrogen, and energy transition governance at the global, Gulf Cooperation Council (GCC), and Saudi Arabia (SA) levels. The review observes that CCE and hydrogen models in the last few years have begun to appear in net-zero policy frameworks, including policy goals, funds, and regulations internationally. In the case of Saudi Arabia, CCE is at the center of the climate narrative that connects Vision 2030, the Saudi and Middle East Green Initiatives, and the hydrogen mega-projects that are being developed. These green hydrogen initiatives provide Saudi Arabia with substantial opportunities to diversify its economy, reduce emissions, and develop competitive hydrogen export markets, particularly across the Middle East and North Africa (MENA). Nevertheless, carbon-lock-in risks may arise unless CCUS deployment is accompanied by domestic decarbonization, targeted subsidy reform, and effective institutional coordination. The review identifies opportunities to further strengthen regulatory coordination, legal clarity, and corporate environmental, social, and governance (ESG) practices, particularly within state-owned enterprises and sovereign-wealth-fund-supported enterprises. The study improves the understanding of CCE and hydrogen in resource-rich contexts by considering them as governance projects rather than technological projects and proposes a governance holistic framework combining law, policy, responsible institutional and corporate governance system CCE and hydrogen as a means of sustainable transforming resource to advance the net-zero emissions, Sustainable Development Goals, and Saudi Vision 2030’s long-term framework.

This study investigates whether gender differences exist in the levels of sustainable project management competencies and awareness of the Sustainable Development Goals (SDGs), specifically SDG 9 (Resilient Infrastructure) and SDG 11 (Sustainable Cities and Communities), among College of Business students at Prince Sattam bin Abdulaziz University. A questionnaire was employed to assess six key sustainable competencies: communication, leadership, management, cognitive ability, effectiveness, and professionalism. The sample consisted of 63 students from diverse business disciplines, including accounting, finance, management information systems, and human resources. The questionnaire was developed based on an extensive review of the literature and validated by experienced educators. Data analysis included descriptive statistics and the Mann-Whitney U test to examine gender differences in competency levels and SDG awareness. The findings reveal significant gender differences, with female students demonstrating higher mean ranks across all competencies and SDG awareness compared to their male counterparts. These results suggest that gender may play a significant role in the development of sustainable project management competencies and the understanding of global sustainability challenges. This study contributes to the literature by offering valuable insights into how gender influences students’ potential to engage with SDGs, particularly SDG 9 and SDG 11. The findings emphasize the importance of incorporating sustainable project management competencies into academic curricula to enhance students' awareness of SDGs, and they highlight the need for gender-sensitive educational strategies that promote inclusive sustainability education.

This study assesses the green project management competencies of students in the College of Business at Prince Sattam bin Abdulaziz University. This study uses a structured questionnaire to evaluate ten competencies: teamwork, leadership, communication, conflict management, achievement motivation, cognitive skills, adaptability, self-control, negotiation, and social awareness. The Principal Component Analysis (PCA) and Cronbach Alpha results revealed that effective communication was the strongest competency, explaining 71.6% of the variance, followed by leadership (65.3%) and teamwork (60.6%). Self-control demonstrated the highest reliability (α = 0.966), emphasizing students’ ability to manage stress effectively. Conflict management explained 48.9% of the variance, while adaptability accounted for 57.4%, reflecting students’ resilience and flexibility. Cognitive skills explained 51.7%, highlighting critical thinking and problem-solving abilities. Negotiation explained 63.8%, emphasizing stakeholder collaboration, and social awareness accounted for 50.1%, reflecting cultural sensitivity and empathy. Achievement motivation explained 54.8%, underscoring students’ proactive and goal-oriented behaviors. These findings provide valuable insights into strengths and gaps in student competencies, offering a basis for targeted improvements. Green project management competencies are vital for advancing Sustainable Development Goals (SDGs). Green project management competencies are integral to advancing the Sustainable Development Goals (SDGs). Cognitive skills, teamwork, and communication enhance critical thinking and innovation, supporting SDG 4 (Quality Education). Leadership and adaptability drive sustainable initiatives, aligning with SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure). Additionally, teamwork and social awareness foster inclusive urban development (SDG 11), while self-control and resilience enable effective climate action (SDG 13). By aligning academic training with industry demands, this study supports the global sustainability agenda and Saudi Vision 2030. The study provides policymakers in Saudi Arabia with valuable insights into aligning educational strategies with industry demands, highlighting key gaps in green project management competencies. By addressing these gaps, policymakers can enhance curriculum design to develop sustainability-focused skills, advancing Saudi Vision 2030 goals for workforce readiness, economic growth, and global sustainability leadership

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.