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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: 5 February 2024

R.K. Renin Singh and Subrat Sarangi

This study explores match related factors and their impact on the batting strike rate in Twenty20 cricket – an aspect which can generate excitement and fan engagement in cricket…

Abstract

Purpose

This study explores match related factors and their impact on the batting strike rate in Twenty20 cricket – an aspect which can generate excitement and fan engagement in cricket matches.

Design/methodology/approach

Data was collected from www.cricinfo.com using a web scraping tool based on R programming from February 17, 2005, to October 25, 2022, numbering 4,221 men’s Twenty20 international innings featuring 41 national teams that had taken place in 85 venues across 11 countries of play. Hypothesis testing was conducted using one-way ANOVA.

Findings

The findings indicate that batters score faster in the first inning of a match, and mean strike rates also vary significantly based on the country of play. Further, the study analyses the top performing national sides, venues and country of play in terms of mean batting strike rate, thus providing insights to cricket boards, international regulating bodies of cricket, sponsors, media companies and coaching staff for better decision-making based on batting strike rate.

Originality/value

The originality of the study lies in its focus on using non-marketing strategies to increase fan engagement. Further, this study is the first one to examine different venues from the perspective of batting strike rate in men’s Twenty20 international matches.

Details

Sport, Business and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 31 March 2023

Nur Laili Ab Ghani, Noraini Mohd Ariffin and Abdul Rahim Abdul Rahman

This study aims to assess the extent of the mandatory and voluntary Shariah compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) in…

Abstract

Purpose

This study aims to assess the extent of the mandatory and voluntary Shariah compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) in Malaysia. The study highlights the accountability and transparency of the Shariah Committee members to provide full disclosure of relevant Shariah compliance information to the stakeholders.

Design/methodology/approach

The study adopts content analysis to quantify and code the number of sentences in the Shariah Committee Report disclosed in the 2016 annual report of 47 IFIs in Malaysia. The extent of Shariah compliance disclosure in the Shariah Committee Report is measured based on the Standard (S) and Guidance (G) items outlined in the Shariah Governance Framework (SGF) as well as the Financial Reporting for Islamic Banking Institutions and takaful operators guidelines issued by Bank Negara Malaysia (BNM) as the reference.

Findings

The findings indicate that majority of IFIs complied with the minimum mandatory disclosure requirement based on the Standard (S) items in the Shariah Committee Report as required by the SGF. Highest information on the purpose of Shariah Committee engagement and scope of work performed is disclosed to the stakeholders in almost all IFIs. Only two prominent full-fledged Islamic bank and Islamic banking business in development financial institutions have shown highest accountability to go beyond the minimum disclosure requirement. This includes disclosing higher voluntary information on Shariah governance processes in the Shariah Committee Report of these two IFIs.

Research limitations/implications

This study adopts the SGF (Bank Negara Malaysia, 2010), Financial Reporting for Islamic Banking Institutions (Bank Negara Malaysia, 2016) and Financial Reporting for Takaful Operators (Bank Negara Malaysia, 2015) as the reference to develop the measurement of Shariah compliance disclosure in the Shariah Committee Report. These guidelines issued by BNM are still effective during the period of study, i.e. the year 2016.

Practical implications

The findings contribute towards the relevance for BNM as the regulator to enhance the current disclosure requirement in the Shariah Committee Report as stated in the SGF especially in Islamic windows and takaful operators. The main argument of this paper is that the more information being disclosed in the Shariah Committee Report will lead to better Shariah assurances. The issuance of Shariah Governance Policy Document in 2019 is expected to enhance the credibility, accountability and transparency of the Shariah Committee members concerning their oversight responsibility towards Shariah matters in IFIs’ business operations.

Originality/value

After five years since the issuance of the SGF in 2010, further study on the extent of mandatory and voluntary Shariah compliance disclosure is important to highlight the accountability and transparency on the implementation of the Shariah governance across various types of IFIs in Malaysia.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 6 March 2024

Radiah Othman and Rashid Ameer

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…

Abstract

Purpose

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

Design/methodology/approach

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

Findings

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

Practical implications

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

Originality/value

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

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