Adel Ahmed, Ph.D

Dean, College of Business

Al Ain Campus

+971 3 7024800

Business@aau.ac.ae

Education

Ph.D. Accounting, Liverpool Business School, Liverpool JM University, UK

Master in Accounting, Alexandria University, Egypt

Bachelor of Commerce (Accounting), Alexandria University, Egypt

CIMA Certificate in Islamic Commercial Law and Accounting for Islamic Financial Institutions

Research Interests

Financial Accounting, Socially Responsible Investment (SRI), Ethical Finance, Accounting Employability skills and  Accounting Career Planning

Selected Publications

  • Adel Ahmed, (2019) “Socially Responsible Investing (SRI) interconnect with the Islamic Finance Model (IFM)”, International Journal of Supply Chain Management, Vol. 8, No. 5
  • Adel Ahmed, (2019) “Integrating Global Sustainability Elements into Accounting - UAE Higher Education Institutions Case Study”, The Business & Management Review, Volume 10 Number 3
  • Adel Ahmed and Sobhy M Elkhatib, (2019) “The impact of e-commerce in supply chain management on permanent establishment concept”, Revista Espacios, Volume 40 Issue 24 
  • Adel Ahmed, (2017), “An investigation of the disclosure of corporate social responsibility in UK Islamic banks”, Academy of Accounting and Financial Studies Journal, Volume 21 Issue 3. 
  • Adel E Ahmed, Ghaleb A El Refae, Sobhy M Elkhatib (2017) " Integrating Employability Competencies: A Framework for Accounting Education”, International Journal of Research in Business, Economics and Management, Vol.1 Issue 1 July-August 2017,  pp 141-172.
  • Adel Ahmed, (2017) " An Investigation and Evaluation of Information Systems Combined/Joint Honours Degree into Accounting Programmes - An Evidence from UK Universities”, The International Journal of Social Sciences and Humanities Invention (The IJSSHI), ISSN: 2349-2031. Vol 4(9), DOI: 10.18535/ijsshi/v4i9.02.
  • Adel Ahmed, (2017) " Information Systems Competencies in Accounting Education”, International Research Journal of Applied Finance (IRJAF), ISSN 2229 – 6891. Vol. VIII Issue – 8. 
  • Adel Ahmed, (2016) " Calls to Change: embedded Career Planning Process (CPP) into Accounting Programme, Journal of Business and Management, Vol. 4, No. 1, 2016, pp 12-19. doi: 10.12691/jbms-4-1-3
  • Adel Ahmed, (2015) " Corporate Governance in Lloyd’s and The Co-operative Bank: The role of the board”, Journal of Business and Management Sciences, 2015 3 (1), pp 6-19. doi: 10.12691/jbms-3-1-2

Teaching Courses

Research Skills (UG), Managerial Accounting (PG), Banking Operations Management (UG), Principles of Financial Management (UG) Accounting in Business (UG), Accounting Information Systems (AIS) (UG), Financial Accounting (UG), Management Accounting (UG), Ethical and Islamic Finance Banking and Financial Reporting (UG/PG), Managing Finance (UG), Financial Management (UG), Managerial and International finance (PG)

Memberships

  • Member, British Accounting Association. (BAA)
  • Member, UK Sustainable Investment and Finance Association (UKSIF)
  • MemberThe Work Based Learning and Placement Learning Association, ASET.
  • Member, BMAF Employability Special Interest Group
  • Member, BMAF Internationalisation Special Interest Group
  • Member, Islamic banking and Finance (IBF) NET Group
  • Member, Higher Education Academy Business, Management, Accountancy and Finance Subject Centre (BMAF)
  • Member, Higher Education Academy, Islamic Studies Network
  • Fellow of Higher Education Academy (FHEA), UK 

Article

THE IMPACT OF E-COMMERCE ON PERMANENT ESTABLISHMENT CONCEPT

Published in: Espacios

Jul 15, 2019

/ Adel Ahmed

Information and communications technology (ICT) in supply chain management has enabled corporations to use offshore facilities for outsourcing commercial activities. This has expanded service trade significantly but poses challenges for tax authorities. This article deals with one of the important issues – the supply chain management in E-commerce and taxation industries and the Permanent Establishment rule which mean is any fixed place of business of the employer and includes a branch, a mine, an oil well, gas well, a farm, timberland, a factory, a workshop, a warehouse, an office and an agency. This article examines issues surrounding the (1) rapid expansion of global electronic commerce in the context of supply chain management, (2) extant theory of taxation, (3) policy considerations and (4) e-commerce in the context of taxation. Based on the examples, this article explores the effective methods of supply chain management in the E-commerce industry, creates a taxonomy of recommender systems, including the interfaces they present to customers, the technologies used to create the recommendations, and the inputs they need from customers. Keywords: E-commerce, permanent establishment, International Taxation, supply chain management


Article

An investigation of the disclosure of corporate social responsibility in UK Islamic banks

Published in: Academy of Accounting and Financial Studies Journal

Nov 01, 2017

/ Adel Ahmed

The adverse consequence of the on-going financial crisis has ignited interest into the relationship and lack of communication between ethics and banking. However, already on the ethical banking horizon, the Islamic banking model (in theory) is in itself built upon the objective of pursing the benefit of society; rather than to solely profit maximise. However, Islamic banking is not free of its own critics. There are claims that the industry has ‘mimicked’ the conventional model; while marginalising their societal role. In addition, a few studies focused on Corporate Social Responsibility (CSR) disclosure practice of Islamic banks. The consensus has been that Islamic banks make minimal disclosure of CSR issues. Nevertheless, this is puzzling as Islamic banks are expected to fulfil their Social accountability and full disclosure expectations; as per the Sharia Law (Islamic law). Furthermore, rather than solely pursue profit maximisation, Islamic banks are expected to apply a moral filter when financing and investing, as well as fulfilling their role of distributing and allocating investments. This helps Islamic banks achieve their objectives; social betterment and justice. These objectives are derived from the Islamic economic paradigm, which interlinks vital Islamic concepts of unity, justice, equity, trusteeship, accountability and benevolence. This Study used content analysis methodology to achieve the objective of the study to compare the communicated versus the expected CSR disclosure made by four UK Islamic banks. The study used the disclosure index developed by Haniffa and Hudaib (2007) for Islamic banks, as the expected disclosure benchmark. The results found that communicated disclosure made by the Islamic banks fell short of the expected or ideal disclosure set out by the benchmark. The overall the result shows the trend of poor disclosure among Islamic banks in Muslim countries (where most studies were focused) is supported by UK Islamic banks, leaving the status quo of poor disclosure unchallenged. The result is surprising since the Islamic banks are expected to be socially accountable. Therefore, make full disclosures in order to fulfil the accountability placed onto them by God (primarily) and thus also mankind (stakeholders). Keywords: Islamic Banking, Islamic Corporate Social Responsibility Disclosure (Icsrd), Uk Islamic Banks, Content Analysis


Article

An Investigation and Evaluation of Information Systems Combined/Joint Honours Degree into Accounting Programmes

Published in: The International Journal of Social Sciences and Humanities Invention (The IJSSHI)

Sep 03, 2017

/ Adel Ahmed

The Information Systems combined and joint honours degree programmes become more popular in accounting at institutions of higher education in the UK leading to the award of an honours degree which focus on the use of computers rather than on their technical aspects. The intention of these programes is to provide accounting graduates with the knowledge they need to leverage the latest information technologies to support the use of financial information in management decision-making, and integrate financial information and internal controls into business information systems. These joint degree emphasise how computers can apply, for instance, to business, commerce and the world wide web. The graduates are more likely to be systems analysts than software engineers. The degree programmes have a large practical element, which means you have to analyse problems and reason logically. However, they do not cover the mathematical aspects of computer science. With the joint honours degrees, the students combine Computing with accounting. On these degrees, the student spend approximately half their time studying Computing and half their time on accounting topics. The degree titles all include the word 'and' to indicate this equal division, eg Computing and Accounting or Information Systems and accounting. In other courses provided by the accounting departements, the students can also study Computing or Information systems as a minor part of their degree. The title of the degree in these cases uses the words 'with Computing', eg Accounting with Computing. On these degrees, where Computing is the minor subject, the students spend approximately a quarter of their time studying Computing. The purpose of this paper is, first exploring the different approaches in Accounting programmes in UK Universities toward integrating information systems content into accounting programmes. Secondly, investigating whether all programmes provide something different or all the same but only different names.


Article

Information Systems Competencies in Accounting Education

Published in: International Research Journal of Applied Finance (IRJAF)

Aug 08, 2017

/ Adel Ahmed

Rapid developments in information technology (IT) and Information systems (IS) have posed many challenges and changes to the accounting profession. This has resulted in a need for quicker and more decisive action by accounting education to integrate the IT/IS Competencies into accounting curriculum as requirement for new professional services and skills for accountants. This study initially obtain opinions about the current state and the future for IS into accounting programmes. Secondly, it assesses the level of IS skills and knowledge which is included in accounting programmes now and in three years’ time. A survey using a mail questionnaire was used to collect the opinions and views about IS in accounting education. The conclusion of this paper is that the accounting educational program in Egypt should provide students with a firm foundation in the functional areas of business and a foundation in computing technologies. These will enable graduates to pursue both technical and managerial careers' incorporating leading edge technologies in public and private organisations. The integration of IS into the accounting curriculum should be designed to provide students with the knowledge and skills required of graduates entering employment. Furthermore, it should seek to educate and to provide the knowledge needed for these people to plan for and adopt IS techniques in business and management. Keywords: Information Systems, Information Technology, Accounting Education Developing country


Article

Integrating Employability Competencies: A Framework for Accounting Education

Published in: International Journal of Research in Business, Economics and Management

Apr 25, 2017

/ Adel Ahmed

The world of work has changed significantly over the last few years and a degree is no longer enough to secure graduate employment. The accounting profession world wide has come under close scrutiny in the last decade as a result of a series of high-profile corporate failures changing technology and globalization of the world economy. Higher education providers are under considerable pressure from policymakers, students and employers to ensure that graduates emerge from higher education ready for the labour market. Employers are often looking for skills and competencies that go beyond the degree qualifications. While the education may make the student eligible to apply for a job but to be successful in the role, the student will need to exhibit a mix of competencies: ‘employability competencies’. The Universities should be committed to enhancing the employability of all students, undergraduate and postgraduate, in order to enable them to compete and flourish in a competitive, fast-moving knowledge-based economy. Also, the accounting courses should be helping the students to develop a wide range of employability skills through the extracurricular schemes available to help them to develop the employability skills further. This means that the specialist, technical skills associated with different roles may be less important than the 'soft skills' that can be transferred between different jobs and different employment sectors. The 21st Century brings many different challenges and opportunities for the accounting profession for both developed as well as developing nations. One of these challenges is to equip accounting graduates with a broader range of Employability Skills to meet the demands of employers and the profession. Both academics and practitioners have recognised the value and importance of employability skills of success in the competitive business world and employability skills as being essential to long-term success for accountants. Therefore, accountants should possess non-technical skills and knowledge than ever before. The present study aims to propose a framework for integrating employability competencies into accounting curriculum by determining what and how the employability competencies should be integrated into accounting education.