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Article
Publication date: 5 November 2018

Abdel Karim Halabi and Mohammad Salahuddin Chowdhury

The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the…

Abstract

Purpose

The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of Chartered Accountants of Bangladesh (ICAB). While there is a great deal of research on CPD and accountants in developed countries, less developing countries are absent from this literature, and there have been calls for this type of research.

Design/methodology/approach

The present study employed a survey of members of the ICAB.

Findings

Results show that accountants in Bangladesh are satisfied with the CPD provided by their profession, and when satisfaction is compared with more developed countries, Bangladesh is greater on a number of measures. ICAB members would like to also be provided with opportunities to undertake CPD in more ways than just face to face.

Practical implications

The study has important implications not only for accountants from emerging economies such as Bangladesh, but also for the International Federation of Accountants and other less developed countries (LDCs). The results advance the understanding of professional accounting bodies from an international perspective.

Originality/value

This is the first study of CPD and accounting professionals in LDCs. The information obtained can inform the development and practice of other professional accounting bodies in emerging economies.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 22 March 2019

Abdel Halabi

This paper aims to examine the social responsibility (SR) by Australian football clubs during the late nineteenth century. While there has been some contemporary research…

Abstract

Purpose

This paper aims to examine the social responsibility (SR) by Australian football clubs during the late nineteenth century. While there has been some contemporary research linking SR with sporting clubs, there is a dearth of such studies in the historical context.

Design/methodology/approach

This paper uses a qualitative approach and in the absence of annual reports, relies on The Suburban newspaper narratives of club annual general meetings (AGMs). The National Library of Australia’s newspaper digitisation programme was used which is a unique archive in management research.

Findings

Even though it was well-known that football provided a social outlet for watching games, this paper found clubs also engaged in a number of SR-related activities that benefited many stakeholders and the surrounding communities.

Originality/value

Deficient in much of the history of Australian football is the SR that clubs displayed to their stakeholders. This paper lengthens the historical SR literature for sporting clubs, and provides rich and detailed evidence of SR. While Australian football club histories continue to highlight winning teams, premierships and major personalities, their SR contribution is also significant and extends to the foundation of the game.

Details

Journal of Management History, vol. 25 no. 3
Type: Research Article
ISSN: 1751-1348

Keywords

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Article
Publication date: 4 February 2021

Abdel Karim Halabi

This paper aims to describe how the COVID-19 pivot to online teaching enabled a student-produced podcast assessment to be created and substituted for the final examination…

Abstract

Purpose

This paper aims to describe how the COVID-19 pivot to online teaching enabled a student-produced podcast assessment to be created and substituted for the final examination in an MBA accounting course.

Design/methodology/approach

This paper provides instructors’ reflections and feedback from students on the usefulness of podcasts as an assessment tool in accounting education. Also included are the assignment instructions and a marking rubric which can be adapted as a sharing network.

Findings

The pivot to the authentic podcast assessment proved to be a very positive outcome during COVID-19 for instructors and students. The students embraced and enjoyed the task, and importantly it was an efficient learning experience that connected theory to practice, while preserving authenticity.

Originality/value

Podcasts have grown in popularity and have been widely used with students as receivers. The accounting education literature is however devoid of instances where podcasts have been used as an assessment tool. Although the assessment was changed because of the COVID-19 pandemic, it has ongoing applicability as a useful assignment in future semesters.

Details

Accounting Research Journal, vol. 34 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

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Article
Publication date: 20 May 2020

Jasvinder Sidhu, Peta Stevenson-Clarke, Mahesh Joshi and Abdel Halabi

The purpose of this paper is to provide a historical account of four unsuccessful merger attempts between Australia’s two major professional accounting bodies over a…

Abstract

Purpose

The purpose of this paper is to provide a historical account of four unsuccessful merger attempts between Australia’s two major professional accounting bodies over a 30-year period (1969 to 1998), each of which ultimately failed. An analysis of the commonalities and differences across the four attempts is provided and social identity theory is used to explain the differences between members level of support for these merger bids.

Design/methodology/approach

This study adopts a qualitative approach using a historical research methodology to source surviving business records from public archives and other data gathered from oral history interviews.

Findings

The study found that, across all four merger attempts between Australia’s two professional accounting bodies, there was strong support from society members (the perceived lower-status group) and opposition exhibited by institute members (the perceived higher-status group). This study also found that the perceived higher-status organisation always initiated merger discussions, while its members rejected the proposals in the members’ vote.

Research limitations/implications

This paper focusses on the Australian accounting profession, considering a historical account of merger attempts. Further research is required that includes interviews and surveys of those involved in making decisions regarding merger attempts.

Originality/value

This paper is the first to examine in detail these four unsuccessful merger attempts between the largest accounting organisations in Australia.

Details

Journal of Management History, vol. 26 no. 4
Type: Research Article
ISSN: 1751-1348

Keywords

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Article
Publication date: 1 August 2016

Abdel K. Halabi and Jo-ann Larkins

The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board.

Abstract

Purpose

The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board.

Design/methodology/approach

The paper develops a model to determine the impact of discussion board usage on overall student performance. A number of variables are controlled for including academic aptitude, previous accounting experience, gender and student background. Included in the model are diagnostic information indicators of student use of the discussion board, obtained from the Web-based learning environment tracking reports.

Findings

The multiple regression analysis shows a positive benefit in terms of greater marks for students who post on the discussion board compared to those who do not post, even after controlling for academic ability.

Research limitations/implications

The improved knowledge construction gained by actively using discussion boards may be used by teaching staff to promote greater student acceptance and voluntary participation in discussion boards resulting in more interaction and possibly higher academic achievement.

Originality/value

While technology and WBLEs have been well accepted in accounting education, and are widely used (Watson et al., 2007), the introduction of discussion boards has resulted in a dearth of research on their use and effectiveness. In-depth accounting educational literature reviews (Apostolou et al., 2013, 2010; Watson et al., 2007; Watson et al., 2003; Rebele et al., 1998) have reported very few studies on discussion boards over three decades.

Details

Pacific Accounting Review, vol. 28 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 14 September 2015

Abdel K. Halabi and Brendan Carroll

– The purpose of this paper is to examine how farm management and farm accounting may be improved from the accountant’s perspective.

Abstract

Purpose

The purpose of this paper is to examine how farm management and farm accounting may be improved from the accountant’s perspective.

Design/methodology/approach

There has been a dearth of qualitative studies examining accountant’s attitudes to financial reports. This study therefore interviews 13 rural accountants regarding their opinions on the usefulness of financial information they provide to farmers, and what types of financial information could aid farm management.

Findings

Accountants generally agree that the present financial reports provided to farmers are of little decision-making value, since they are made for the purposes of compliance. In response, the accountants suggest a number of management accounting reports can better aid farmers.

Practical implications

Accountants are important to the success of farms, yet in-depth responses have not previously been sought on the reports that accountants produce for farmers. This research provides accountants’ opinions on how reports could be more useful for farmers and how more focused management accounting reports can assist decision-making.

Originality/value

The qualitative approach used in this research provides a fresh and richer perspective on the usefulness of accounting to farm management. Interviewing the adviser rather than the business owner is relatively uncommon in agricultural organisations. The interviews have allowed the thoughts and concerns of accountants to come to light in a manner not previously achieved in organisational studies which relate farming and accounting.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 10 no. 3
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 22 June 2010

Abdel K. Halabi, Rowena Barrett and Robyn Dyt

The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective…

Abstract

Purpose

The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owner's perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make business decisions and evaluate the firm's performance, and the role played by the accountant in that process.

Design/methodology/approach

A phenomenological paradigm underpins this exploratory study. Semi‐structured interviews were undertaken with the owners of ten small firms, where the focus was on understanding what happens in an organisational setting, as opposed to theory and textbook practice.

Findings

The qualitative data supported prior research in other countries. The in‐depth analysis revealed a very basic understanding of accounting information and problems with the financial literacy amongst these small firm owners. Accounting reports were not widely produced or used, so an informal assessment, such as how much cash was in the bank, was the primary means of assessing business performance. Accountants were used for taxation services, although some owners sought more general business advice.

Originality/value

An understanding is developed of why there might be a gap between textbook rhetoric and reality of accounting practice in small firms. The conclusion is that accounting textbooks need to include more information about the reality of financial management in small firms.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 2
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 11 November 2014

K. Papageorgiou and Abdel K. Halabi

The purpose of this paper is to examine the effects of five determinates of performance in students (N = 677) who completed three years of financial accounting to obtain a…

Abstract

Purpose

The purpose of this paper is to examine the effects of five determinates of performance in students (N = 677) who completed three years of financial accounting to obtain a Bachelor of Accounting Science (BCompt) degree by distance education through the University of South Africa.

Design/methodology/approach

Regression analysis is used on three yearly measures of performance with five independent variables (age, gender, prior accounting knowledge, mathematics background and academic aptitude).

Findings

Results show that mathematics background and academic aptitude are both significantly associated with student performance, throughout the financial accounting subjects. Prior accounting knowledge is also important in the first year of study but not thereafter.

Research limitations/implications

Prior research has found that other factors may influence student performance, and future studies which include these variables will add to these findings.

Practical implications

The results of this study have important implications for instructors, students and career advisers, particularly as research linking various factors with performance in accounting subjects over the length of a degree is limited.

Originality/value

The current study considers the determinants of student performance over three financial accounting years (rather than one year or one subject) and from a distance education perspective. As distance education becomes a more important delivery method of study in the future, these results have important implications.

Details

Meditari Accountancy Research, vol. 22 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 5 July 2011

Habib‐Uz‐Zaman Khan, Abdel K. Halabi and Kurt Sartorius

This paper aims to examine: the status and the use of financial and non‐financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC…

Abstract

Aims

This paper aims to examine: the status and the use of financial and non‐financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC adoption; and associated problems.

Design/methodology/approach

Data via a questionnaire were obtained from the chief accounting and finance officers of a cross section of 60 Bangladeshi companies listed on the Dhaka Stock Exchange. A combination of descriptive statistics, bi‐variate, and multi‐variate techniques of statistics were used to test three research questions.

Findings

The results indicate that financial measures are more widely used, but that 78.4 per cent of companies use some non‐financial indicators. Further, the exercise of a full BSC is limited to only 10 per cent of the sample. The results also show that companies adopt these frameworks to aid decision making, and the problems associated with the adoption of BSC include a cost‐benefit perspective and a lack of management support.

Practical implications

The findings suggest many companies are using a dashboard of financial and non‐financial performance measures that could possibly be a precursor to adopting more holistic performance measurement frameworks like the BSC.

Originality/value

There have been recent calls for more in‐depth analysis of the management accounting systems of emerging countries and these findings contribute further knowledge to an under researched area. In particular, the paper demonstrates how a performance measurement framework may evolve in an emerging country context.

Details

Journal of Accounting in Emerging Economies, vol. 1 no. 2
Type: Research Article
ISSN: 2042-1168

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Book part
Publication date: 16 August 2011

Abdel K. Halabi and Paul De Lange

This chapter examines student responses to the usefulness of online course materials available through WebCT in an introductory accounting unit. Of particular importance…

Abstract

This chapter examines student responses to the usefulness of online course materials available through WebCT in an introductory accounting unit. Of particular importance was whether students felt that WebCT provided the key interactive opportunities for effective teaching and learning as outlined by Moore (1993). Results showed that students overwhelmingly felt that WebCT was useful and provided efficient interactions between the content and the learner. WebCT also has the potential for effective interactions between the instructor and the learner. Among learners, however, these are yet to be fully realized. Given the dearth of research in this area, the findings have implications for faculty members, students, and university administrators.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-223-4

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