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Article
Publication date: 8 December 2022

Abdel K. Halabi and Brendan O’Connell

The commentary examines the possible rational for Federation Internationale de Football Association(FIFA) sending a series of tweets on the Russian invasion of Ukraine.

Abstract

Purpose

The commentary examines the possible rational for Federation Internationale de Football Association(FIFA) sending a series of tweets on the Russian invasion of Ukraine.

Design/methodology/approach

The commentary counts and analyses the number of tweets sent by FIFA media between 1 February and 1 March, 2020 and indicates that these concerning the war in Ukraine represent a radical departure from past topics. Stakeholder engagements with the tweets on the war were recorded and these far surpassed other regular topics.

Findings

FIFA's stance in condemning the war and taking direct action against Russia was effective in generating far greater stakeholder engagements in Twitter than other football-related posts. While the tweets were favourably received by many fans, not all of that response was positive, and in fact, some were extremely hostile.

Originality/value

An analysis of tweets and their responses provides a relatively new and powerful mechanism for gauging stakeholder engagements. The authors also contribute to the literature on communication strategies of sporting bodies by demonstrating how the integration of social issues into social media posts is likely to exhibit a strong response, albeit not always favourable. When sporting bodies (such as FIFA) depart from their core mission, they risk alienating some stakeholders when they delve into controversial social and/or political issues.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 23 December 2022

Abdel K. Halabi, Frances Miley and Andrew F. Read

This research explores the historical nexus between accounting and gender to illuminate male hegemonies within accounting. It examines the nature of that hegemony at the boundary…

Abstract

Purpose

This research explores the historical nexus between accounting and gender to illuminate male hegemonies within accounting. It examines the nature of that hegemony at the boundary between the female domain of household and philanthropic activities and the male domain of business and finance.

Design/methodology/approach

A qualitative research approach is used for this historical research. The primary source was digitised newspapers from the National Library of Australia. Newspapers have been used in previous historical accounting research and are relevant in this instance because they provide the only surviving data about the All Nations’ Fair. Given that newspapers were published daily, the depth of coverage is not replicated by other archival sources, and at that time provided a strong community voice.

Findings

Women undertook the management of and accounting for the All Nations’ Fair, a philanthropic activity designed to rescue the Geelong Cricket and Football Club from its parlous financial position. Despite women undertaking the work, the management of and accounting for, the Fair was attributed to men. This reflects a gendered construction of accounting that overpowers the reality of who undertook the work.

Research limitations/implications

This research demonstrates only a single example of women’s philanthropic accounting, so is not generalisable. It suggests however that male hegemonies have exerted and continue to exert power over women.

Originality/value

The value of this paper is that historical examples serve as a corrective to histories that have ignored women’s contribution to accounting, particularly in philanthropic activities. The relationship between women’s accounting and gender also has contemporary significance. Gendered disadvantage and subjugation to a dominant masculine hegemony remain recurring themes in accounting research because they continue to impact adversely on the experiences of many women in accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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

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.

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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

Keywords

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, an…

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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

Keywords

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…

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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

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…

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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

Keywords

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 was…

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

Article
Publication date: 31 July 2009

Habib‐Uz‐Zaman Khan, Abdel K. Halabi and Martin Samy

The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the…

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Abstract

Purpose

The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues.

Design/methodology/approach

The study collected two types of data. First the annual reports of 20 selected banking companies, which are listed in Dhaka Stock Exchange (DSE), were considered. A questionnaire was also used to investigate the level of users' understanding and their perception of CSR reporting.

Findings

The principal findings are twofold: first, the study shows that the selected banking companies did some (albeit little) CSR reporting on a voluntary basis. Second, that the user groups are in favor of CSR reporting, and would like to see more disclosure. The current disclosures by the selected banks, however, are not ample at all to measure the social responsiveness of the organizations.

Originality/value

The paper provides useful informaiton on users' perceptions relating to CSR disclosures issues.

Details

Social Responsibility Journal, vol. 5 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

Content available
Book part
Publication date: 16 August 2011

Abstract

Details

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

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