This study aims to develop a robust prioritization model for municipal projects in the Holy Metropolitan Municipality (Makkah) to address the challenges of aligning short-term and long-term objectives. The research explores How multi-criteria decision-making (MCDM) techniques can prioritize municipal projects effectively while ensuring alignment with strategic goals and local needs. The methodology employs the analytic hierarchy process (AHP) and exploratory factor analysis (EFA) to ensure methodological rigor and data adequacy. Data were collected from key stakeholders, including municipal planners and community representatives, to enhance transparency and reliability. The model’s validity was assessed through latent factor analysis, confirming the relevance of identified criteria and factors. Results indicate that flood prevention projects are the highest priority (0.4246), followed by road projects (0.3532), park construction (0.1026), utility projects (0.0776), and digital transformation (0.0416). The study highlights that certain factors are critical for evaluating and prioritizing municipal projects. “Capacity and Demand” emerged as the most influential factor (0.5643), followed by “Strategic Alignment” (0.2013), “Project Interdependence” (0.1088), “Increasing Investment” (0.0950), and “Risk” (0.0306). These findings are significant as they offer a structured, data-driven approach to decision-making aligned with Saudi Vision 2030. The proposed model optimizes resource allocation and project selection, representing a pioneering effort to develop the first prioritization framework specifically tailored to Makkah’s unique municipal needs. Notably, this is the first study to establish a prioritization method specifically for Makkah’s municipal projects, providing valuable contributions to the field.

This study examines the development and influence of the international anti-corruption regime, utilizing Critical Discourse Analysis (CDA) to dissect the discursive practices that shape perceptions of corruption and the strategies employed to combat it. Our analysis reveals how Western institutional entrepreneurs play a pivotal role in defining corruption predominantly as bribery and governance failures, underpinned by a neoliberal ideology that prescribes societal norms and identifies corrupt practices. By exploring the mechanisms through which this ideology is propagated, the research enriches institutional entrepreneurship theory and highlights the neoliberal foundations of current anti-corruption efforts. This study not only enhances our understanding of the institutional frameworks that govern anti-corruption discourse but also demonstrates how discourse legitimizes certain ideologies while marginalizing others. The findings offer practical tools for altering power dynamics, promoting equitable participation, and addressing the imbalanced North-South power relations. By challenging established perspectives, this research contributes to transformative discourse and action, offering new pathways for understanding and combating corruption. These insights have significant theoretical and practical implications for improving the effectiveness of corruption prevention and counteraction strategies globally.

The Moroccan economy has undergone significant structural changes since the 1980s. Attracting Foreign Direct Investment (FDI) has been a key strategy for the country’s economic growth and development, particularly in some specific high value-added sectors, such as the automotive supply industry. This paper uses the results of a survey to examine the reasons why multinational enterprises (MNEs) in the automotive supply sector set up in Morocco. Our findings show that proximity to Europe and labor costs and skills are the most important considerations for investing in this sector in Morocco. However, some institutional issues are still of concern to these MNEs.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.