Mazen Massoud

Amid the massive digitization of financial flows, forensic accounting is emerging as a strategic lever to strengthen the prevention, detection, and control of financial irregularities. This study aims to examine the associations between forensic accounting practices and perceived financial fraud control, and to analyze the mediating roles of corporate governance quality, transparency, and disclosure. A quantitative survey was conducted with 325 audit, control, and accounting professionals. The data were analyzed using structural equation modeling to assess the direct and indirect relationships. Fraud prevention mechanisms have the strongest correlation with financial fraud control (β = 0.310; p < 0.001), followed by forensic data analysis (β = 0.270; p < 0.001), litigation support (β = 0.084), and fraud detection techniques. Forensic data analysis is associated with the quality of corporate governance (β = 0.480; p < 0.001), while transparency and disclosure practices are the most important determinants of perceived financial fraud control (β = 0.463; p < 0.001), followed by governance quality (β = 0.165). Mediation analyses show that corporate governance and transparency primarily amplify the relationship between prevention mechanisms and forensic data analysis, whereas the mediating effects of detection techniques are not significant. Financial fraud control is strongly associated with an integrated approach that combines prevention, analytical capabilities, quality governance, and transparency, rather than with detection activities alone. The findings provide an explanatory model that highlights the organizational mechanisms by which forensic accounting practices strengthen governance and control over financial fraud.

Type of the article: Research ArticleLebanese technical schools have a vital responsibility to develop young talents and improve their practical abilities. These institutions are assessed on the competencies demonstrated by students, not just on knowledge transfer. Yet graduates face employment challenges due to a focus on theory rather than practical capabilities. This skill gap stems from the mistaken belief that theoretically taught total quality management (TQM) practices alone improve competencies. The objective is to examine the relationship between three total quality management practices and students’ practical competence based on instructors’ perceptions by analyzing the mediating role of instructors’ self-efficacy. A quantitative research design was used, and data were collected via a questionnaire from a random sample of 380 instructors across 12 technical institutions in north Lebanon. Instructor self-efficacy was positively associated with students’ practical competency as perceived by instructors (β = 0.570; p < 0.001). Among TQM factors, process standardization was most influential (β = 0.540), followed by TQM training adequacy (β = 0.511) and Kaizen commitment (β = 0.482). TQM factors predicted instructor self-efficacy, with process standardization (β = 0.823) and Kaizen (β = 0.703) showing the highest associations. All indirect effects were significant, with process standardization (β = 0.560) and TQM training adequacy (β = 0.409) confirming self-efficacy’s mediating role. This study supports instructors’ self-efficacy as a mediator of technical education competency building, offering a differentiated, human-centered perspective. This study can serve as a guide for technical schools by proposing actionable strategies to support practical competencies and promote graduates’ readiness in a resource-constrained context like Lebanon. 

Type of the article: Research ArticleAbstractLebanon is characterized by a fragile economy, rising deficit, and low compliance. Tax deviance poses a major drain to public finances and undermines fiscal sustainability, particularly in the Lebanese context, where the quality of the tax framework directly influences taxpayer behavior. Hence, understanding the mechanisms by which tax legislation and administration shape the intent to defraud is crucial for strengthening tax compliance. This paper examines the influence of the tax framework, namely tax legislation and administration, on tax evasion intentions, with a focus on the mediating role of taxpayer preparedness. The analysis adopts a quantitative approach, using a questionnaire administered to 318 SMEs registered as taxpayers in the Akkar area, employing simple random sampling. The data were analyzed using exploratory and confirmatory factor analyses, followed by structural equation modeling to test the hypotheses. The results reveal that tax legislation has a direct effect on evasion intention (β = 0.466; p < 0.001), while tax administration exerts a moderate direct influence (β = 0.148). Taxpayer preparedness emerged as a primary determinant with a strong direct impact (β = 0.744) and a proven mediating role between tax legislation (β = 0.098), tax administration (β = 0.012), and tax evasion. These findings corroborated that evasion is a causal process in which individual preparedness is key to enhancing compliance. Effective tax policies must incorporate targeted actions on tax education and procedural simplification. Consequently, the study advocates for a transition from coercive to educational tax policies, emphasizing that a comprehensive institutional overhaul is required to rebuild trust in Lebanon’s fiscal system.

Type of the article: Research ArticleAbstractIn Lebanese SMEs, characterized by the dominance of informal networks and weak organizational structures, a lack of clarity stemming from ambiguous roles and processes creates a gap in understanding among stakeholders. This situation is significant for the entrepreneurial process, which depends on recognizing and seizing opportunities, as it hampers decision-making. This paper analyzes the influence of four dimensions of entrepreneurial process on the effectiveness of decision-making, drawing on evidence from SMEs in North Lebanon. A deductive quantitative approach was adopted, based on a questionnaire administered to SME managers and executives. Data were collected using a cross-sectional design with a convenience sample of 310 respondents. The results show that the effect of network transformation is the strongest on decision-making effectiveness (β = 0.836, p < 0.001), followed by adaptive recombination (β = 0.103) and value conversion (β = 0.124). Relational reproduction has a small but significant negative effect on decision-making effectiveness (β = –0.038, p = 0.005).Entrepreneurial process dimensions affect decision-making in Lebanese SMEs, with network transformation being the most influential, urging managers to expand beyond traditional relationships. Adaptive recombination and value conversion boost agility by reconfiguring resources. Results demonstrate the entrepreneur’s ability to transform opportunities into operational value and support effective decision-making. The negative impact of relational reproduction warns against over-relying on closed networks. This study encourages Lebanese SMEs to be more adaptive and reflective in managing networks and resources, emphasizing openness and flexibility. A proactive entrepreneurial mindset is critical for adapting resources and creating value through strategic decision-making.

Type of the article: Research ArticleAbstractIn the wake of Lebanon’s economic crisis, the energy crisis, and the resulting high oil-product prices, electric vehicle technology is a lifeline for eco-conscious consumers, promising energy independence and lasting savings. This paper aims to evaluate the effect of perceived value factors on electric vehicle purchasing intention. It evaluates the moderating effect of the Lebanese economic crisis on the relationship between constructs. The study employed a quantitative, deductive approach. Data were collected from 124 potential car buyers via an online questionnaire in 2025, selected using purposive sampling. A pre-screening questionnaire reinforced the actual purchasing intention as an inclusion criterion. The results show that maintenance and technical performance constitute the most influential direct determinant of purchase intention (β = 2.084; p < 0.001), followed by the direct effect of the economic crisis (β = 1.724). These findings underscore that consumers prioritize reliability and functionality. Financial incentives have a significant effect (β = 1.219), while media awareness has a more variable positive effect (β = 1.275). Environmental awareness has a more moderate but still significant direct effect (β = 0.520). Analysis of moderating effects reveals that the economic crisis strongly amplifies the impact of financial incentives (β = 0.860) and strengthens the influence of environmental and media awareness, while mitigating the effect of technical performance (β = -0.619). The intention to purchase electric vehicles is primarily shaped by technical and economic considerations, whereas environmental and informational dimensions play a conditional role, strongly dependent on the crisis context, thereby offering clear guidelines for marketing positioning and supporting public policies.

Type of the article: Research Article The voice of the customer, trust, value, and Customer Relationship Management are essential in improving educational service quality. However, assessing their impacts remains difficult due to the intangible nature of educational service delivery and parents’ rising expectations. Lebanese schools, especially in urban areas such as Akkar, often overlook the negative effects of these factors on relationships with parents as decision makers, leading to a perceived gap between promises and actual experiences. This article aims to evaluate the influence of a customer’s voice on educational service quality through the mediating roles of perceived trust, perceived value, and customer relationship management. A quantitative method with a deductive approach was employed, using a questionnaire administered to parents of students enrolled in French and English private schools in Akkar, North Lebanon. Data collection was cross-sectional and concluded on November 30, 2024. The sample consisted of 390 participants, selected through simple random sampling after securing the school managers’ consent for data collection. Hypotheses were tested using Structural Equation Modeling. The study confirmed that a customer’s voice has a direct statistical effect (β = 0.083) on educational service quality and an indirect effect through perceived value (β = 0.021) and customer relationship management (p < 0.001), except for perceived trust. Parents perceive institutional responsiveness and cost-benefit optimization as crucial indicators of quality. Trust seems to function through autonomous mechanisms that are independent of formal feedback processes. The findings emphasize that schools can enhance service quality by establishing systematic feedback systems, refining CRM strategies, and leveraging perceived value to close the gap between expectations and actual experiences.

Type of the article: Research Article AbstractCreative leadership is vital for managing financial crises. Leaders with vision, motivation, and adaptability steer organizations toward stability and success. They anticipate potential crises by establishing conflict prevention mechanisms and internal controls, thereby ensuring resilience and enabling proactive, calm management during crises. Creative leadership is increasingly important for small and medium-sized enterprises in unstable regions like Lebanon. This paper examines how creative leadership dimensions impact financial crisis management through the mediating roles of conflict prevention and internal control. This 2024 study used a questionnaire completed by 157 employees at Lebanese SMEs. Principal component analysis (PCA) identified three creative leadership dimensions: inspiring vision, adaptability, and self-motivation. Results showed that inspiring vision and adaptability affect financial crisis management. Structural equation modeling (SEM) confirmed that inspiring vision and adaptability significantly influence crisis management, mainly through the mediating effects of conflict prevention and internal control. Conflict prevention had the strongest direct effect on crisis management, with internal control showing a similar impact. Therefore, conflict prevention and internal control mediate the relationship between inspiring vision, adaptability, and successful financial crisis management. Adaptability and internal control are key pillars for effectively responding to financial crises. Creative leaders utilize crisis management models and controls to address financial crises. To enhance financial resilience, organizations should implement controls and proactive conflict prevention.

Changes in consumer behavior are influenced by green marketing and brand equity dimensions. Green marketing places high concerns on consumers’ environmental attitudes as a determinant of purchases and word of mouth. Green marketing increases brand awareness, fosters consumer loyalty and enhances reputation. The study aims to assess the influence of green marketing on consumers’ word of mouth through the mediating effect of brand equity dimensions. This descriptive causal research establishes a cause-and-effect relationship between variables, employing a quantitative research method. The questionnaire was deployed to collect the data and was pre-tested using a pilot test. 495 Lebanese consumers were included in the sample, which was collected using the convenience sampling technique. The results validated that green marketing reinforces consumers’ word of mouth (β = 0.663). It has a strong influence on brand equity (β = 0.899), brand loyalty (β = 0.772), brand trust (β = 0.663) and perceived quality (β = 0.353). The results corroborated that brand trust has the strongest mediating in this study (SE: 0.950; CR: 6.602; p < 0.01). Brand loyalty, while not a significant mediator in this relationship (SE: 0.012, CR: 0.872, p: 0.383 > 0.005), still plays a crucial role in brand management. This study concludes that giving brands a voice will appeal to the target audience and keep them committed. It highlighted the need for managers to review their loyalty strategies.

This chapter aims to examine CRM implications for entrepreneurship. It explores the contribution of effectively implemented CRM strategies for entrepreneurs and SMEs. Its objectives include introducing fundamental CRM concepts and differentiating between CRM and E-CRM. It explains the significance of integrating artificial intelligence applications by proposing concrete strategies to integrate sustainability into CRM processes. CRM and E-CRM are crucial components of sustained growth and entrepreneurial success. SMEs are adopting a customer-centric approach. For SMEs, the needs of their customers should come first. Incorporating artificial intelligence (AI) technical solutions into their E-CRM strategy is a growing trend among marketers. SMEs possess efficient communication and analysis technologies to anticipate prospects' expectations, personalize offerings, and foster customer loyalty. Chatbots and responsive call centers are valuable resources for increasing online customer retention.

This paper aims to appraise the influence of strategic control tactics on financial performance. The goal is to examine the mediating effect of the resource allocation process on the relationship between financial performance and five strategic control tactics. A quantitative hypothetico-deductive methodology was used in this study. A basic random sample of the Ministry of Finance–North Lebanon’s workforce was used to conduct an electronic questionnaire. A total of 232 valid responses were collected. Two statistical analysis methods, an exploratory and a confirmatory factor analysis, were implemented. The sample adequacy was confirmed by a KMO value higher than 0.7 before instigating the principal component analysis (PCA). The latter kept more than 60% of the initial data while structuring the data. The findings of the KMO and Barlett tests supported the adoption of PCA. The correlation matrix confirmed a statistically significant relationship between resource allocation, financial success, and strategic control techniques. The structural equation model (SEM) validated the linear correlations and statistical significance between the variables. The hypotheses were examined. Results confirmed that the model satisfactorily fits the data. The RMSEA is below the 0.05 threshold. The incremental indices are higher than 0.9. Results confirmed that the resource allocation process mediates the relationship between preventive control, operational control, special alert control, implementation control, and financial performance.