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Content available
Book part
Publication date: 1 July 2024

Abstract

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-666-9

Content available
Book part
Publication date: 1 July 2024

Abstract

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-669-0

Open Access
Article
Publication date: 9 May 2024

Zhaslan Yesseyevich Nurbayev, Gulmira Zholmagambetovna Sultangazy and Bauyrzhan Serikovich Serikbayev

The article aims to identify the main mechanisms for promoting more Kazakhstani women participation in the legislative authorities based on a study of the competition of political…

Abstract

Purpose

The article aims to identify the main mechanisms for promoting more Kazakhstani women participation in the legislative authorities based on a study of the competition of political parties in 2023.

Design/methodology/approach

Utilizing the structural-biographical method, the article investigates the ways of increasing women’s participation in the political life of Kazakhstan. This empirical study comprises a total of 18 biographies of women deputies / candidates on party lists who were elected to the legislative body. Content analysis was also conducted to investigate the pre-election programs of the political parties.

Findings

This study has identified that political party is the main resource for promoting gender equality and involving women in the decision-making process. All 18 women deputies of the Mazhilis, the lower house of parliament, are members of political parties. The findings show that women candidates without party affiliation were unable to get into representative body. The results of the election campaign of 2023 provided evidence for determining the gender order in the Kazakhstani political space. The party has become an effective channel for promoting women participations in the parliament of the country. By comparison, in single-mandate constituencies no woman was able to pass to the elected body.

Originality/value

This study contributes to the literature of gender equality and women’s political participation in Kazakhstan and may be relevant for other countries. It also has practical significance and policy implications for the government and political parties.

Details

Public Administration and Policy, vol. 27 no. 1
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 4 April 2024

Omar Al-Ubaydli

This paper aims to address two fundamental questions: (1) How has Bahrain's industrial policy evolved during the 21st century? and (2) what factors contribute to this evolution?

Abstract

Purpose

This paper aims to address two fundamental questions: (1) How has Bahrain's industrial policy evolved during the 21st century? and (2) what factors contribute to this evolution?

Design/methodology/approach

Utilizing secondary data, this paper identifies key decision-makers responsible for economic policy in Bahrain and delineates the evolution of Bahrain's industrial policy throughout the 21st century. Subsequently, it employs a series of interviews with elite civil servants engaged in the formulation and implementation of Bahrain's economic policies to understand the reasons behind the observed changes.

Findings

Since assuming the role of Crown Prince in 1999, Sh. Salman bin Hamad Al Khalifa has been the key economic decision-maker in Bahrain. During the 21st century, Bahrain has shifted away from decisions closely aligned with the Washington Consensus towards those more in line with classical industrial policy. Interviews reveal that the private sector's underperformance in job creation, coupled with fiscal pressures, has driven this departure from the Washington Consensus. Moreover, the early successes of the interventionist Saudi Vision 2030 and Bahrain's own success in technocratically managing the COVID-19 pandemic have accelerated this transition.

Practical implications

Insights into the determinants of Bahrain's industrial policy can guide policymakers in refining future strategies. Recognizing the positive role of intellectual developments in academic economics literature becomes crucial for informed decision-making.

Originality/value

This paper fills a gap in the existing literature by providing answers to its research questions, particularly considering the significant changes witnessed in Bahrain's industrial policy post-pandemic.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 3
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 15 June 2023

Tatiana Garanina

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR…

2604

Abstract

Purpose

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

Design/methodology/approach

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Findings

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

Originality/value

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 7 February 2024

James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over…

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Abstract

Purpose

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

Design/methodology/approach

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

Findings

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Originality/value

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 26 March 2024

Andrew Ebekozien, Clinton Aigbavboa, Mohamad Shaharudin Samsurijan, Noor Alyani Nor Azazi and Okechukwu Dominic Saviour Duru

Studies show that building information modelling (BIM) technology can improve construction productivity regarding the design, construction and maintenance of a project life cycle…

Abstract

Purpose

Studies show that building information modelling (BIM) technology can improve construction productivity regarding the design, construction and maintenance of a project life cycle in the 21st century. Revit has been identified as a frequently used tool for delivering BIM in the built environment. Studies about BIM technology via Revit are scarce in training middle-level workforce higher education institutions. Thus, this study aims to investigate the relevance of BIM technology and offer measures to promote digitalisation in Nigeria’s built environment polytechnic undergraduates via Revit.

Design/methodology/approach

Given the unexplored nature of training the middle-level workforce in Nigeria, 37 semi-structured virtual interviews were conducted across Nigeria, and saturation was achieved. The participants were knowledgeable about construction-related BIM. The researchers used a thematic analysis for the collected data and honed them with secondary sources.

Findings

Improved visualisation of design, effective and efficient work productivity, automatic design and quantification, improved database management and collaboration and data storage in the centrally coordinated model, among others, emerged as BIM’s benefits. BIM technology via Revit is challenging, especially in Nigeria’s polytechnic education curriculum. The 24 perceived issues were grouped into government/regulatory agencies-related, polytechnic management-related and polytechnic undergraduate students-related hindrances in Nigeria’s built environment.

Research limitations/implications

This study is limited to BIM implications for Nigeria’s built environment polytechnic undergraduates.

Originality/value

This study contributes to the literature paucity in attempting to uncover perceived issues hindering the implementation of BIM technology via Revit in training Nigeria’s built environment polytechnic undergraduates via a qualitative approach.

Open Access
Article
Publication date: 6 February 2024

Daniel Cookman

This paper aims to discuss the adequacy of restrictive measures. Providing a synopsis of a global movement toward the imposition of target restrictive measures. Questioning the…

Abstract

Purpose

This paper aims to discuss the adequacy of restrictive measures. Providing a synopsis of a global movement toward the imposition of target restrictive measures. Questioning the success of targeted restrictive measures in obtaining behavioural change. Identifying a reversion to the implementation of wide ranging sectoral restrictive measures in an attempt to encourage immediate behavioural change. Accessing the success of using restrictive measures to encourage democratic regimes in Africa.

Design/methodology/approach

This study is a desktop research that examines European Parliament and Council issued Regulations for the jurisdictions of Iran, Russia and Belarus. Academic research is also used in identifying a pendulum swing by global legislatures with respect to the imposition of targeted measures to requiring the imposition of additional wide ranging sectoral measures.

Findings

Targeted measures can be circumvented using non-hostile third countries. Academic research identifies that wide reaching sectoral sanctions encourage regime change. Therefore, where targeted measures fail to give rise to their desired persuasive objectives. The legislator moves to introduce additional measures, also comprising of sectoral sanctions. Sectoral sanctions have been applied by the European Union in Iran, Russia and Belarus. The USA has taken measures to limit Russia ability to use Turkey as a transshipment hub. The African continent case study identifies the importance of creating an architecture founded on upholding positive governance and human rights standards. Failure to do so leads to a revolving system of authoritarian regimes, sanctioned by restrictive measures.

Originality/value

This paper is a desktop review composed by the author.

Details

Journal of Money Laundering Control, vol. 27 no. 7
Type: Research Article
ISSN: 1368-5201

Keywords

Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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