Khartoum University Journal of
Management Studies

  • Abbreviation: Khartoum Univ. J. Manage. Stud.
  • Language: English
  • ISSN: 1585-8069
  • DOI: 10.5897/KUJMS
  • Start Year: 1994
  • Published Articles: 35

KUJMS Articles

August 2018

Problems and challenges of management practice in emerging economies: An explanatory commentary on African context with emphasis on Nigeria

This paper discussed the problems and challenges of management practice in emerging economies with a focus on African societies. It adopted a theoretic analytic approach in the study and discussion of the subject matter, identified seven specific approaches commonly adopted by managers in Africa using Nigeria as a pointer, and posited that each approach reflects at least one of the prevailing features. The factors which...

Author(s): M.O.M. Akpor-Robaro  

August 2018

Enhancing the accuracy of the historical simulation value-at-risk using exponentially weighted moving average (EWA) technique: A case of Khartoum stock exchange

Value-at-Risk (VaR) is a quantitative risk measure estimated either parametrically or non-parametrically. Historical simulation is a non-parametric approach that relies on historical data and this data span for a long period, which might encounter changes over time in the market circumstances (that is, volatility). The accuracy of the historical simulation VaR (HSVaR) increases as the volatility adjusted to the current...

Author(s): Abdaljbbar B. A. Dawod and Zakaryia M. S. Mohammad  

March 2018

Efficiency of the banking sector in Sudan: A review paper

This paper aims to review published research studies on efficiency performance of the banking sector in Sudan. The methodology in the reviewed articles can be grouped into two categories. The first category employs the non-parametric data envelopment analysis (DEA) while the second category uses the parametric stochastic frontier analysis (SFA). The findings in the reviewed articles reveal that, although the efficiency...

Author(s): Mai Mahmoud Abdo  

March 2018

Evaluation of health and safety management systems in the Sudanese industrial corporations: An external audit perspective

This research addresses the role of the Sudanese audit corporations in the area of health and safety audit and proposes a conceptual model which provides for a better understanding of the process of health and safety audit in the Sudanese industrial firms. The research also aims to evaluate the role of the Sudanese industrial corporations and audit firms in the field of health and safety. An overview of fire hazard...

Author(s): Abdel Rahman Elbakri Mansour  

June 2016

Determinants of saving rate in sudan: An empirical investigation (1990-2013)

Saving is considered as an important source of financing investment in any country, and a tool for achieving macroeconomic stabilization. The Sudan economy witnessed a number of difficulties over time such as supply rigidities, internal and external imbalances, higher inflation rates, which all contributed in a way or another to low saving rate in the country. This paper aimed at examining the determinants of saving...

Author(s): Mutasim Ahmed Abdelmawla Omran Abbas Yousif

June 2016

Efficiency of sugar industry in Sudan: Data envelopment analysis

The primary aim of this paper is to assess the output loss due to inefficient management of sugar industry in Sudan. An industrial firm is scale inefficient if there is under utilization of production inputs. In this paper we employed nonparametric Data Envelopment Analysis to estimate scale efficiency of the major sugar producers in Sudan: Kenana sugar company and Sudan sugar company manufacturers: Sennar, Assalaya,...

Author(s): Ibrahim A. Onour

June 2016

Inflationary expectation, exchange rate and demand for money in Sudan from 1970-2003

The purpose of this study is to empirically assess the main determinates of demand for money in Sudan paying particular attention to the impact of inflation and exchange rate movements on the estimated function with annual data over the period 1970-2003, using cointegration and error correction methodology. The results of the cointegration analysis confirm the existence of a stable money demand. The results of the...

Author(s): Eisa Abd Elmonem Musa Elshwin

June 2016

Young Saudi females and social media advertising: An empirical study

As social media continues to attract hundreds millions of users around the world, marketers see out to use social media as a venue for their marketing messages. It is important to understand what consumers on the receiving side of the ads think about those messages displayed on social media sites. This study examined social media usage, perceptions and behaviors of female students towards advertisements displayed on...

Author(s): Ilham Hassan Fathelarahman H. Mansour

June 2015

The gap between demand and supply and repayment performance of formal microcredit in Sudan

Results of analyses of data collected from surveys of providers and potential users of microcredit among micro and small enterprises (MSEs) in Khartoum State, did not support the belief that there is a large gap between demand for and supply of microcredit in the state. This result points to the need to focus on and critically examine factors behind low participation rates among various borrower groups. The study also...

Author(s): Abbas Magboul, Rashid Hassan

June 2015

An ethical trend in income measurement; a critical review of the theoretical foundations of income measurement

This paper aims to critically evaluate the theoretical foundations of income measurement on the basis of corporate social responsibility (CSR). In addition, the paper seeks to develop an accounting treatment for corporate social expenditure. A description on how Sudan Tax law of 1986 provides for corporate social responsibility was also presented. A critical approach was adopted to assess the relevant literature and to...

Author(s): Abdel Rahman Elbakri Mansour

June 2015

Measuring the efficiency of Sudanese banks using data envelopment analysis approach

This paper examines the efficiency of commercial banks operating in Sudan using Data Envelopment Analysis (DEA). The purpose of the study is to measure the technical efficiency and scale efficiency in 2012 and 2013.These two years are particularly important as the economy witnessed some major changes after the secession of South Sudan and the loss of more than two thirds of export earnings in oil revenue. Inputs...

Author(s): Al Nema B.K. El Tom

June 2015

The impact of internal corporate social responsibility on job satisfaction within the banking sector in Sudan

This study attempts to investigate the relationship between internal CSR practices and job satisfaction (JS) based on the stakeholder theory (ST). Specifically, we examine the impact of eight dimensions of internal CSR practices on JS: (namely: training and career development, health and safety, employees’ right, employees’ welfare, vacation entitlement, social work environment, workplace diversity and...

Author(s): Aisha Mirghani Shibeika

June 2015

Recapitulation of A PhD Study Entitled: A qualitative study on the decoupling of environmental and social issues from management control systems in a petroleum company: An institutionalist approach

The aim of this study is to understand and explain how environmental and social issues are considered and embraced in the MCS of an oil and gas company. Most of the research in the area of social and environmental accounting focuses on the issues of corporate social reporting (Albelda, 2011; Deegan, 2002; Durden, 2008; Gray, 2002; Mathews, 1997;Owen, 2008; Parker, 2005; Riccaboni & Leone, 2010). Limited attention...

Author(s): Yousif Abdelbagi Abdalla

June 2013

Attributing Sudanese banks profitability: an overlooked approach

This study attempts basically to decompose the profitability of the Sudanese banks for the period 2005-2010 by using the DuPont system of financial analysis which is based mainly on the analysis of return on equity (ROE). The return on equity model disaggregates performance into three main components: net profit margin, total asset turnover, and the equity multiplier. The trend analysis part of the study found that the...

Author(s): Abuzar M. A. Eljelly

June 2013

Determinants of foreign direct investment flows into Sudan

This paper aims at investigating the short and long run determinants of Foreign Direct Investment (FDI) flow into Sudan, using cointegration and Vector Error Correction Model (VECM). The long-run analysis indicates that FDI flows are positively influenced by market size, trade openness, human capital and infrastructure in attracting FDI. Unlike the long-runs results, the analysis of short-run reveals that FDI flows are...

Author(s): Ebaidalla Mahjoub Ebaidalla

June 2013

An exploratory study on Indian software professionals towards their work commitment and interplay between generation X and Y associates

The paper explores the generational diversity inherent in the modern organizations. It examines the generational differences between Generation-X (born between 1960-1980) and Generation-Y (born between 1980-2000) professionals working in the software industry. The study attempts to explore whether there are generational differences in work commitment between the two age cohorts or it’s only a myth. A total of 250...

Author(s): Makarand Upadhyaya

December 2012

Impact of Consumer-Based Brand Equity on consumer satisfaction and Trust: Empirical Evidence from the Telecommunication Companies in Sudan

This study presents a conceptual model of bran equity from the perspective of the customer. It aimed to examine the effects of the brand equity components satisfaction and customer trust. A quantitative methodology was adopted. The data is based on a survey conducted in sales points, resulting in 226 surveys. Factor Analysis was conducted to identify dimensions of brand equity and its constructs. Principal component...

Author(s): Dalia Mohammed Alzubeir, Ahmed Hamza Khalifa

December 2012

Framework for Governmental Internal Audit Professional Strategy in Sudan

This article tackles the impact of contemporary and organizational independence on Sudan government’s internal auditor’s role with a view of formulating a future strategy that satisfies expectations of all concerned parties. The paper comes as a response to the increasing role of the internal auditor in attaining a satisfactory level of transparency and governance. Today, the internal auditor’s role...

Author(s): Abdelrahman Elbakri Mansour

June 2012

Technical efficiency analysis of banks in major oil exporting Middle East countries

This paper investigates the efficiency performance of thirty six banks operating in Gulf Cooperation Council (GCC) countries during the period 2006-2008[1]. Our results indicate, in general, GCC banks showed a considerable pure technical efficiency in the past three years with the year 2007 exhibits the most efficient year, as the number of pure technical efficient banks reached 33 percent of the total banks compared to...

Author(s): Ibrahim A.Onour, Abdelgadir M. A Abdalla

June 2012

The contents of social disclosure: A survey of the UAE Islamic Banks' reports

Little is known about the social reporting in Islamic banks. This study aims to examine the nature and extent of social disclosure of UAE Islamic banks to contribute to the theory and practice. Most of the social disclosure studies have only quantified disclosures in annual reports. Whereas, our study adopts the literature survey and practice through more comprehensive methods such as questionnaire, interviews and...

Author(s): Ibrahim Elsiddig Ahmed

June 2012

Factors Affecting Consumers' intention To accept mobile Advertising in Sudan

Marketing experts consider the mobile device as an extremely promising marketing tool as it supports them to cope with their major challenge: getting time and attention from customers. Mobile advertising holds strong promises to become the most highly targeted advertising medium offering new ways to target messages to users. By utilizing mobile advertising, companies can run marketing campaigns targeted to tens of...

Author(s): Ilham H. F. Mansour

December 2011

Market - Oriented Strategic Planning for Sudanese Live Sheep and Sheep Meat Export Business in Saudi Arabia Market

The aim of strategic planning is to shape the firms or company’s business and products so as to attain target and growth. Sudanese exports of live sheep and sheep meat to Saudi Arabia market had got limited studies in marketing strategies. In Saudi Arabia market, there is a large current and prospective market for live sheep as well as several strategic business units (SBUs)of sheep meat. Sudan had a considerable...

Author(s): Ihsan Mohammed Ahmed Osman, Ahmed Hamza Khalifa

December 2011

The effects of Global Trade Reform on the World Vegetable Oil Market

The purpose of this paper is to analyze the impact of global trade reforms on the world vegetable oil market. For this purpose, this study developed a world spatial equilibrium model for vegetable oil that incorporates palm oil and soybean oil. The model contained major palm and soybean oil importing and exporting countries and regions. The results show that free and fair agreement trade leads to an increase in...

Author(s): Yousif Osman Abdel Karim, Elgilani Eltahir Elshareif

December 2011

The impact of Privatization on the Financial Performance of Privatizes Enterprises in Sudan (1990-2004): Based on new ownership structure: an empirical study

This paper attempts to examine the impacts of privatization on the financial performance of privatized enterprises classified according to new ownership structure in Sudan. The paper follows the standard methodology reported in the literature and relies on survey data collected from annual reports of these enterprises. The paper uses a sample of 18 privatized enterprises that were fully or partially privatized during...

Author(s): Zaroug Osman Mohamed, Omer Ahmed Osman Elmagli

June 2011

Some Methodological Insights in Context-structure A|lignment in Organizations

Most of the researches that aimed at investigating the relationship between context and structure have been conducted on bivariate basis. Woodward (1965) advocated her technological-imperative rationale without seriously taking into account the other contextual variables and by employing relatively limited number of structural variables. Hickson et al (1969) (hereafter referred to as the Aston Group) who conducted a...

Author(s): Hesham Eldaw

June 2011

Corporate Governance and Financing Decisions in Small Growing Firms in Sudan

Corporate governance issue has gained significant attention in management research especially among large listed firms; however, research has seldom been conducted on small and medium sized firms. The objective of this paper is therefore, to investigate the link between corporate governance and the financing decision and its impact on firm performance across a sample of 25 small growing firms operated in Sudan....

Author(s): Sayed Abbas Ahmed,  Neimat Abdalla Ibrahim 

June 2011

Analyzing Financing sources of small enterprises in Saudi Arabia (A comparative study between Saudis & non Saudis)

This study tries to explain the different financing sources between Saudi and non-Saudi firms in Saudi Arabia. The special survey instrument was used for the data of this study. The small firms chosen are from the service sector and wholly owned by the private sector and operate independently. The study found that the Saudis have a scientific qualification which outweighs the qualifications of non-Saudis. The findings...

Author(s): Khalid A. Alsahlawi, Ahmed T Ajlouni

June 2011

The Differences in Financing Sources Between Saudis & Non-Saudis Owned Small Business in Saudi Arabia

This study attempts to explain the differences in small business financing sources between Saudi & non-Saudi owned small businesses in Saudi Arabia. In addition, the study tries to assess the status of those two groups owned small businesses in the eastern province of the country (Alhassa). The collection of data and information necessary to complete this study was conducted by using a survey instrument developed by...

Author(s): Khalid A. Alsahlawi, Wadhaah A. Alashikh Mubark

June 2010

Stock market in Sudan: Thirteen years of experience

For more than two decades stock markets have boomed in just about every developing country. This stems from the recognition that the establishment of financial institutions, primarily stock markets, is essential for the generation of the requisite capital for economic development and growth. A develop stock market, as concluded by many articles on stock markets, is as important to national economic growth as banks....

Author(s): Nawal Elhussein

June 2010

Volatility spillovers across GCC stock markets

The study of volatility transmissions across markets commonly termed “volatility spillover” provides useful insights into how information disseminate across markets. Research results in this area have useful implications for issues such as international or regional diversification and market efficiency. This paper investigates volatility spillovers GCC stock markets, namely Saudi, Abu-Dhabi, Dubai, Kuwait,...

Author(s): Ibrahim Onour

June 2006

An actuarial appraisal for the transitional provisions of the Nigeria “Pension Reform ACT, 2004”

This paper focuses on the transitional provisions of the Pension Reform Act of 2004, as they affect the public servants. The Act came into effect in Nigeria on 25th June, 2004 and repealed the Decree 102 of 1979. The transitional provisions of the Act, were to take care of the members in those schemes under Decree 102, as they transit to the arrangements provided by the new Act. In the transitional provisions, promises...

Author(s): R. O. Ayorinde

June 2006

Reliability of price-earnings ratio as a valuation technique: A critical view

An implicit assumption underlying price-earning ratio technique is that. Its behavior overtime is stationary. The finding of this paper indicates that stationarity of price-earnings ratio hold only when security valuation is consistent with the dividend capitalization model of Gordon. This paper also shows that there is inconsistency between non-stationary behavior of price-earnings growth prospects lead to a higher...

Author(s): Ibrahim A. Onour

June 1994

Developing an effective advertising message: An empirical study

There is a large number of “Soft Drinks” produced in Jordan. Such variety of soft drink brands has led to severe competition. As a result of such competition producers have turned to advertising to stimulate sales and consumption. This indicates the significance of developing and formulating effective soft drink advertising. The objective of this experimental research is to examine whether or not consumers...

Author(s): Zohair Al-Sabbagh, Abdel aziz Abunaba’a

June 1994

Problems arresting private sector development in western Sudan

It is well recognized that private sector investment plays a significant role in the long-term development and in the design of short-term stabilization programs in the developing countries. In this context the identification of the factors which constrain the development of the private sector in the developing countries is of considerable importance. While the private sector in the developed countries has made...

Author(s): Bashir Omer Mohammed, Tigani Sesi Mohammed

June 1994

The manufacturing sector in Sudan: Structure, performance and efficiency

The structure of manufacturing output in Sudan is typical of most developing countries where processing of agricultural materials into simple consumer goods dominates other manufacturing activities. Food processing is of overwhelming importance and accounts for more than half of manufacturing activity. Textiles, wearing and apparel and leather products constitute the second largest manufacturing activity providing...

Author(s): Fareed Mohamed, Ahamad Hassan

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