Dr. Dina Ghandour | Majan College University College (original) (raw)

Papers by Dr. Dina Ghandour

International Journal of Social & Educational Sciences , 2023

The study aims to assess the impact of the financial crisis on social equality in terms of income... more The study aims to assess the impact of the financial crisis on social equality in terms of income and wealth distribution across countries. Specifically, it covers the implications of the great depression and the global financial crisis on developing and developed nations. A qualitative research approach was adopted to synthesize the relevant literature to collect the secondary data. Furthermore, semi-structured interviews were used to gather the primary data and were analyzed using thematic content analysis. Study findings indicate that numerous variables, which vary from country to country, affect how the global financial crisis has affected the distribution of income and wealth among nations. The wealth gap between the rich and poor in developed economies has reached its most prominent point lately. Despite significant disparities in access to resources like money, healthcare, and education, inequality has lessened in some of these nations and is more diversified in developing ones. Developed and developing countries suffer when trade, commerce, and government spending are slashed during financial crises. Millions of jobs are lost as a result, and this occurs globally and disproportionately. Furthermore, a conceptual framework has emerged upon the concise review of the existing literature to draw attention to the consequent effects of the global financial crisis on social equality among countries. The study also provides various results that add to the corpus of knowledge and have significant policy implications for reducing the consequent effects of financial crises among countries.

International Journal of Business Administration, 2023

Purpose: This paper provides a blueprint for minimizing Audit Anticipation Gap (AAG) in a develop... more Purpose: This paper provides a blueprint for minimizing Audit Anticipation Gap (AAG) in a developing country. The focus was on exploring the occurrence, causes, and consequent effects of the Audit Anticipation Gap in Sudan, by identifying the possible factors that contribute to that gap. This was achieved by surveying the opinions of practicing external auditors, key users of financial statements, and accounting educators.
Research Design/Methodology/Approach: A qualitative research approach was adopted through a cross-sectional survey, using in-depth face-to-face structured personal interviews. Furthermore, purposive/judgmental sampling was utilized to select interviewees. Twenty-nine interviews were carried out, and their responses were analyzed using thematic content analysis.
Major Findings: The findings did indicate that an Audit Anticipation Gap exists in Sudan due to a weak and undeveloped accounting and auditing profession in the country, ambiguity concerning auditor's independence, lack of external auditor rotation in the majority of the financial sectors, rendering both audit and non-audit services, absence of rules and regulations that govern external audit practices. Furthermore, major contributing factors included misunderstanding the objectives of auditing, the audit process, and the auditor's roles and responsibilities by key users of financial statements.
Practical Implications: The study provided a wide range of findings that have significant implications for policy making geared toward minimizing the Audit Anticipation Gap in the country, so that accounting will play its proper role in its sustainable economic development.
Originality/Value: This study contributes to the existing literature by providing detailed and comprehensive findings from a region that has gained little focus on the subject matter. Specifically, it has shed light on the weaknesses of the accounting and auditing profession in Sudan, with a particular emphasis on the Audit Anticipation Gap. Thus, by surveying the viewpoints of the key stakeholders, the study provided prescriptions for turning around the accounting profession in the country to a potential world-class status.

Development Perspectives- A Periodical Publication Issued by The Sudan Development Institute- UMST, 2022

Entrepreneurship is increasingly becoming the backbone of economic growth worldwide. Encouraging ... more Entrepreneurship is increasingly becoming the backbone of economic growth worldwide. Encouraging people to take entrepreneurial initiatives is one of the most effective ways to reduce poverty and empower people. In principle, there should be no difference between men and women. In practice, various factors restrict the ability of women to reach their full potential. Thus, this paper has addressed the issue of female entrepreneurship with special emphasis on the sociocultural context of developing countries. It has highlighted the barriers to women’s entrepreneurship and critical issues of women’s entrepreneurship in rural areas. A qualitative research approach was adopted to fulfill the research objectives. Study findings show that females are involved in trade, commerce, household factories, and agricultural activities. Also, they are dedicated, courageous, and bold to take risks to establish their businesses. Although they face social pressures to manage their household activities efficiently, they remain vigilant to work and become independent. Furthermore, the study show that different countries have various institutional characteristics which help to explain why some nations and ethnic groups are more entrepreneurial than others. Therefore, in a developing country, to be or not to be a woman entrepreneur is affected by various institutional aspects.

SSRN Electronic Journal, 2021

Management accounting and control system practices have changed dramatically throughout the last ... more Management accounting and control system practices have changed dramatically throughout the last 200 years. All these changes were in response to rapid technological developments, environmental complexity, changes in organizational structures, managerial style, and many different changes that have emerged throughout the years. The main purpose of this paper is to synthesize the relevant literature to identify the current and future directions of management accounting and control systems practices. This was carried out by following an analytical approach, with the intention of reviewing the literature by emphasizing the developments of management accounting and control system practices throughout the twentieth and twenty- first centuries. Consequently, a conceptual framework that portray the current practices of management accounting was developed. As a result, insights for the future directions of this discipline were indicated. The findings of this study showed that the role and scope of management accounting has changed from cost determination, to creation of value to customers. Thus, the different modern techniques that have emerged in response to the needs of contemporary organizations are described. Furthermore, it articulated that today managerial accountants no longer use a historical view of strategy and operations, but look to predict what the market will do in the future. Consequently, it is anticipated that even the role, education, and practices of management accountants will continue to change in the future. Moving from scorekeeping, determining and allocating costs, to developing their predictive, prescriptive analytical skills. Therefore, it is recommended that more emphasis needs to be placed in developing their personal and technical skills, to obtain a better understanding of contemporary management accounting methods for better support of managerial decision- making.<br><br>

International Journal of Development and Economic Sustainability, 2021

Viruses mutate over time, and SARS-CoV-2 is no exception. Mutations in viruses occur naturally, a... more Viruses mutate over time, and SARS-CoV-2 is no exception. Mutations in viruses occur naturally, and the more they circulate, the more likely they are to mutate. This study mainly focuses on assessing the socioeconomic effects and implications of the COVID-19 pandemic, and the newly emerged Omicron variant in Sudan. A qualitative research approach was adopted in which a combination of secondary and primary data were collected. In this regard, a systematic literature review of peer-reviewed articles was carried out to collect the secondary data. While semi-structured personal interviews were conducted with key stakeholders. Furthermore, purposive/judgmental sampling was utilized to select interviewees, and their responses were analyzed using thematic content analysis. The findings of this study showed that Sudan's economy was already stressed before the occurrence of the COVID-19 pandemic, due to currency crises, high inflation rates, and the inability of the authorities to provide subsidies. Moreover, the outbreak of coronavirus and subsequent lockdown, in the first wave, had further worsened the socioeconomic situation. The country suffered due to a sharp downfall in productivity, supply, and demand. All of which had adversely affected business sustainability, consumers' preference and consumption, remittance inflows, and resulted in mass poverty in rural areas. Also, the emergence of Omicron variant have placed the global health systems on high alert. Therefore, this study proposes a framework to extend the research on the macro and microeconomic factors, that shape up the socioeconomic effects of the COVID-19 pandemic and Omicron variant. Furthermore, it recommended that Sudan's policy makers must reinforce and rebuild the health system as quickly as possible. To aid the country in recovering from the COVID-19 pandemic and any other catastrophic epidemic. In addition, the government must reform rules and invest in public health, economic stimulus, and social safety nets.

European Journal of Accounting, Auditing and Finance Research, 2021

Management accounting and control system practices have changed dramatically throughout the last ... more Management accounting and control system practices have changed dramatically throughout the last 200 years. All these changes were in response to rapid technological developments, environmental complexity, changes in organizational structures, managerial style, and many different changes that have emerged throughout the years. The main purpose of this paper is to synthesize the relevant literature to identify the current and future directions of management accounting and control systems practices. This was carried out by following an analytical approach, with the intention of reviewing the literature by emphasizing the developments of management accounting and control system practices throughout the twentieth and twenty-first centuries. Consequently, a conceptual framework that portray the current practices of management accounting was developed. As a result, insights for the future directions of this discipline were indicated. The findings of this study showed that the role and scope of management accounting has changed from cost determination, to creation of value to customers. Thus, the different modern techniques that have emerged in response to the needs of contemporary organizations are described. Furthermore, it articulated that today managerial accountants no longer use a historical view of strategy and operations, but look to predict what the market will do in the future. Consequently, it is anticipated that even the role, education, and practices of management accountants will continue to change in the future. Moving from scorekeeping, determining and allocating costs, to developing their predictive, prescriptive analytical skills. Therefore, it is recommended that more emphasis needs to be placed in developing their personal and technical skills, to obtain a better understanding of contemporary management accounting methods for better support of managerial decision-making.

International Journal of Business Administration, 2019

Purpose: This study mainly focus on evaluating the existence, causes and subsequent effects of au... more Purpose: This study mainly focus on evaluating the existence, causes and subsequent effects of audit expectation gap in Sudan. Proposed Design/Methodology/Approach: A cross sectional research design in which data to be collected through structured questionnaires, and semi-structured interviews. Partial Least Square Path Modeling, using Smart PLS Software to analyze the data. Findings: A detailed literature review reveals that, there is a shortage of research concerning the impact of multi-responsibility auditor, standard external audit process, accounting and auditing regulations in a developing country, auditor independence in fact and in appearance, external audit rotation, and rendering of non-audit services on audit expectation gap. Moreover, there is dearth of studies investigating the moderating role of professional code of ethics, and the mediating effect of audit report .Therefore, the study proposes a framework to incorporate these factors into future research. Practical Implications: The results of this study will assist policy makers in finding ways that can be instituted to tackle expectation gap in Sudan, to improve the quality of the auditing profession in the country. Originality/value: This study contributes to the existing literature by adding evidence to the important debate about audit expectation gap, from a region that had little coverage on the studied matter. Specifically, it proposes a framework to extend the research on the factors that cause such a gap in Sudan. Moreover, a significant feature of this study is in introducing accounting and auditing regulations in a developing country as a new variable to investigate its effects on audit expectation gap.

The international Journal of Business and Management, 2018

Infrastructure is essential to the functioning of society and the modern economy, as it consists ... more Infrastructure is essential to the functioning of society and the modern economy, as it consists of the physical structures and essential services that connect society and facilitate its orderly operation. Infrastructure has a direct impact on the quality of life for individuals, by providing access to a broad range of essential resources, including water and energy and other services such as, transportation and telecommunications. Given its strategic importance and its impact on quality of life’s success of an infrastructure projects are greatly
influenced by proper management of the risks associated with the project. The main aim of this study is to identify the major risks associated with the different phases of infrastructure investments
in Sudan. This study is based on structured face to face interview with the sampled population using closed ended questionnaire. The collected data will be analyzed using Monte Carlo Simulation and one-way analysis of variance, ANOVA, to determine whether there are any statistically significant differences between the levels of the risks associated with the phases of infrastructure investments.
The results obtained from this study are expected to give clear indication of the risk.

International Journal of Advanced Research, 2017

The sinking of Titanic is one of the most infamous shipwrecks in history. On April 15, 1912, duri... more The sinking of Titanic is one of the most infamous shipwrecks in history. On April 15, 1912, during her maiden voyage, the Titanic sank after colliding with an iceberg, killing 1,502 of the 2,228 passengers and crew. This sensational tragedy shocked the international community and motivated the adoption of better maritime safety regulations. However there are many reasons that the shipwreck led to such loss of life and there was some elements of luck involved in surviving the sinking as some groups of people were more likely to survive than others.
The main aim of this research is to identify the Impact of gender, passenger class, Accompany, age on a person’s likelihood of surviving the shipwreck. Secondary data was used as the main data collection tool and it was analyzed by fitting a logistic regression model using a statistical package, SPSS. Findings of this study showed that some passenger groups were more likely to survive than others, with respect to certain demographic characteristic and

International Journal of Business and Management Study, 2016

Adequate power supply is an unavoidable requirement to any nation's development. Industrializatio... more Adequate power supply is an unavoidable requirement to any nation's development. Industrialization and modernization cannot be achieved without proper access to electricity. Sudan and South Sudan electrical power sector is facing a lot of struggles and challenges, with Sudan's electrical power sector is subject to poor infrastructure, frequent power cut off and faces other sort of challenges. On the other hand, South Sudan has a very hard situation as only 1% of South Sudan population has access to electricity. The purpose of this paper is to investigate and focus on the different electrical power struggles faced by Sudan and South Sudan nations , and the main reasons of them, as well as, it has presented the different proposed developmental plans set for improving electrical power supply in the future. Moreover, it has provided a comparison between the two countries and country-world comparison in terms of the electrical power sector. This paper followed the analytical/qualitative method to investigate such a problem. Semi-structured interviews were used as the main data collection tool, and secondary data was also collected. The collected data was analyzed based on the problem statement, and hypothesis derived from the theoretical framework.

International Journal of Multidisciplinary Education and Research– IJMER, 2016

Development of information technology in the last few years, have brought about a lot of changes ... more Development of information technology in the last few years, have brought about a lot of changes in almost all facets of life. In the banking industry, it has been in the form of banking services offered through an electronic channel. Electronic banking is the wave of the future, it has a lot of benefits which add value to customers' satisfaction in terms of better quality of service offerings and at the same time banks can gain more competitive advantage over other competitors. Despite this there are a lot of challenges that may hinder the success of e-banking services and thus constitute major concern to both financial institutions and customers. The purpose of this paper is to investigate and focus on the different opportunities and services of e-banking in Sudanese banking sector, and the challenges associated with it. Regardless, the different e-banking services found in Sudan but still there are a lot of challenges associated with its successful implementation. This paper followed the analytical/qualitative method to investigate such a problem. Both primary and secondary data were collected, and excel was used to analyze collected data.

International Journal of Research in Science and Technology, 2015

Corporate governance has become one of the wide and deep discussions across the globe recently. W... more Corporate governance has become one of the wide and deep discussions across the globe recently. Weak and ineffective corporate governance mechanism in banks can affect the stability of the financial system leading to financial crisis and in return it can has a negative impact on the economy as a whole. The purpose of this paper is to investigate and focus on corporate governance practices in Sudanese banking sector and its link to financial system stability, economic growth and the recent financial crisis as well as it has mentioned the different rules and regulations that were set to avoid such a crisis in the future. This paper followed the analytical/qualitative method to investigate such a problem. Secondary data was used as the main data collection tool .The study was based on analysis of the collected data in order to achieve the objectives of the research.

International Journal of Research in Management, 2015

The success of microfinance as a tool to alleviate poverty rests upon its successful implementati... more The success of microfinance as a tool to alleviate poverty rests upon its successful implementation and the fulfillment of the overall needs of microfinance clients. However such a tool may face many challenges that may hinder it successful implementation and outreach to the poorest segment of the society. The purpose of this paper is to investigate and focus on microfinance supply and demand particularly in Sudan. Microfinance in Sudan is still at infancy stage with supply being extremely small compared to demand for this service. This paper followed the analytical/qualitative method to investigate such a problem. Secondary data was used as the main data collection tool .The study was based on the analysis of the collected data by focusing on both sides supply side and demand side as well as it has mentioned the initiative that was made by certain authorities toward such an issue

Global Journal of Engineering Science and Research Management, 2014

Microfinance is considered as an effective mechanism for poverty alleviation. However such a mech... more Microfinance is considered as an effective mechanism for poverty alleviation. However such a mechanism may face many challenges that may hinder its successful implementation. Default risk is a major challenge that such a program may face. The purpose of this paper is to investigate and focus on microfinance defaults and their impact on partners. This study followed the analytical/ qualitative method to investigate the problem of this paper. Secondary data was used as the main data collection tool. The study was based on analysis of the collected data by focusing on the default risk that both microfinance partners can face, causes of defaults in microfinance, and how this risk can be mitigated.

INTERNATIONAL JOURNAL OF TECHNOLOGY ENHANCEMENTS AND EMERGING ENGINEERING RESEARCH, 2014

The purpose of this research is to investigate and focus on the high cost of microfinance loans w... more The purpose of this research is to investigate and focus on the high cost of microfinance loans which are provided by banks. The high costs are one of the main problems, facing the microfinance programs in its persuit to help the poor and the low income households. This research followed the descriptive approach, to investigate the problem of this research. Questionnaires were used as the main data collection tool, and statistical analysis was used to analyze the answers of the questionnaires in order to achieve the objectives of the research.

Conference Presentations by Dr. Dina Ghandour

Proc. of The Fifirth Intl. Conf. On Advances in Economics, Management and Social Study - EMS 2016 Copyright © Institute of Research Engineers and Doctors, USA .All rights reserved. ISBN: 978-1-63248-089-7 doi: 10.15224/ 978-1-63248-089-7-38, 2016

Books by Dr. Dina Ghandour

e-book of the conference proceedings of the 13th International Social Innovation Research Conference (ISIRC), Published by: EGEA S.p.A., 2022

Lap Lambert Academic Publishing, 2016

As the number of migrants increased all over the world, the demand for a secured and reliable cha... more As the number of migrants increased all over the world, the demand for a secured and reliable channel to transfer funds from one country to another has also raised. Sending or receiving money for either payment of salaries, settlement of business transactions, or family support is common for both businesses and individuals. For these reasons, it requires efficient, reliable, and affordable money transfer services whereby money can be deposited in one location, and withdrawn in another in both urban and rural areas. However, delivering customer value through quality services is a key to the success of service-oriented organizations, as service quality has a massive impact on client satisfaction. Thus, the purpose of this study is to explore clients' views on the service quality of money transfer agencies in Sudan, and the different challenges they face while transferring money and dealing with those agencies. This research followed the analytical and quantitative methods, as well as the questionnaire was used as the main data collection tool. Statistical analysis was used to analyze the collected data to achieve the objectives of the research.

International Journal of Social & Educational Sciences , 2023

International Journal of Business Administration, 2023

Development Perspectives- A Periodical Publication Issued by The Sudan Development Institute- UMST, 2022

SSRN Electronic Journal, 2021

International Journal of Development and Economic Sustainability, 2021

European Journal of Accounting, Auditing and Finance Research, 2021

Management accounting and control system practices have changed dramatically throughout the last ... more Management accounting and control system practices have changed dramatically throughout the last 200 years. All these changes were in response to rapid technological developments, environmental complexity, changes in organizational structures, managerial style, and many different changes that have emerged throughout the years. The main purpose of this paper is to synthesize the relevant literature to identify the current and future directions of management accounting and control systems practices. This was carried out by following an analytical approach, with the intention of reviewing the literature by emphasizing the developments of management accounting and control system practices throughout the twentieth and twenty-first centuries. Consequently, a conceptual framework that portray the current practices of management accounting was developed. As a result, insights for the future directions of this discipline were indicated. The findings of this study showed that the role and scope of management accounting has changed from cost determination, to creation of value to customers. Thus, the different modern techniques that have emerged in response to the needs of contemporary organizations are described. Furthermore, it articulated that today managerial accountants no longer use a historical view of strategy and operations, but look to predict what the market will do in the future. Consequently, it is anticipated that even the role, education, and practices of management accountants will continue to change in the future. Moving from scorekeeping, determining and allocating costs, to developing their predictive, prescriptive analytical skills. Therefore, it is recommended that more emphasis needs to be placed in developing their personal and technical skills, to obtain a better understanding of contemporary management accounting methods for better support of managerial decision-making.

International Journal of Business Administration, 2019

The international Journal of Business and Management, 2018

International Journal of Advanced Research, 2017

International Journal of Business and Management Study, 2016

International Journal of Multidisciplinary Education and Research– IJMER, 2016

International Journal of Research in Science and Technology, 2015

International Journal of Research in Management, 2015

Global Journal of Engineering Science and Research Management, 2014

INTERNATIONAL JOURNAL OF TECHNOLOGY ENHANCEMENTS AND EMERGING ENGINEERING RESEARCH, 2014

e-book of the conference proceedings of the 13th International Social Innovation Research Conference (ISIRC), Published by: EGEA S.p.A., 2022

Lap Lambert Academic Publishing, 2016