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Article
Publication date: 8 September 2023

Roel Boomsma

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against…

Abstract

Purpose

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

Design/methodology/approach

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

Findings

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

Originality/value

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 26 January 2023

Loai Ali Zeenalabden Ali Alsaid and Charles Anyeng Ambilichu

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional…

Abstract

Purpose

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Design/methodology/approach

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

Findings

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

Research limitations/implications

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Practical implications

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Social implications

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

Originality/value

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 4 July 2023

Lexis Alexander Tetteh, Cletus Agyenim-Boateng and Samuel Nana Yaw Simpson

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive…

Abstract

Purpose

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

Design/methodology/approach

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

Findings

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

Research limitations/implications

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

Practical implications

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

Originality/value

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 6 April 2023

Md Tarikul Islam, Mia Mahmudur Rahim and Sanjaya Chinthana Kuruppu

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution”…

Abstract

Purpose

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution” introduced to reduce public urination in Dhaka city. It shows how New Public Governance (NPG), Islamic and dialogic approaches can improve decision-making and solutions.

Design/methodology/approach

Drawing on the concepts of public accountability, NPM, NPG and dialogic accountability, this study highlights how narrow conceptions of accountability and poor stakeholder engagement impacted the effectiveness of the “smart solution” based on data collected through observation and unstructured in-depth interviews.

Findings

Evidence suggests that narrow conceptions of accountability driven by monologic NPM perspectives led to poor stakeholder engagement, which impacted the effectiveness of the “smart solution”. The solution that consists of changing anti-urination signage from Bengali to Arabic script has not solved Dhaka's public urination problem. In many instances, the solution has disenchanted certain stakeholders who view it as an offence against Islam and a confusing de-privileging of the Bengali language which has significant national and cultural value in Bangladesh.

Originality/value

The findings of the study contribute to policymaking discussions on how to effectively engage with stakeholders and extend the literature on accountability within the context of conflicting public versus private demands related to a public nuisance. The study outlines important issues related to stakeholder engagement and introduces a framework that conceptualises how to increase the effectiveness of public policy decisions using NPG, Islamic and dialogic accountability approaches, especially on matters that require significant public/external stakeholder support. It also provides a conceptual integration of these various approaches, including nuanced insights into accountability challenges within “non-Western” contexts.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 January 2024

Ahmed Diab

The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to…

Abstract

Purpose

The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences.

Design/methodology/approach

The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the Internet. This study draws on the concepts of social accountability, the politics of blame avoidance and using calculative practices as a language to explain accountability in context.

Findings

The author found a lack of accountability on the part of the government and business owners, with serious implications for the livelihoods of people in a community that has been wholly dependent on jasmine plantations for a century. Power holders have deployed a blame-shifting game to avoid social responsibility. In response, calculative practices rather than advanced accounting tools are used by the poor in the community to induce power holders to be accountable.

Social implications

The findings of this study show that authorities need to take proactive steps to address the disadvantaged position of powerless people in the lower echelons of society, recognising their accountability for those people.

Originality/value

This paper enhances the understanding of the status of calculative practices and accountability in a community of marginalised people who contribute to the production of global commodities. The paper also enhances the understanding of what goes on behind the scenes with popular and prestigious commodities, whose development is initiated in poor countries, with the end product marketed in rich Western countries.

Details

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

Keywords

Article
Publication date: 13 February 2024

Mamun Billah, Zahir Uddin Ahmed and Mohoboot Ali

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it…

Abstract

Purpose

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it aims to understand the perception gaps among the staff at different levels of the university.

Design/methodology/approach

Using a case study approach on an Australian university, data was collected from interviews with staff across three hierarchical levels to explore their behavioural responses.

Findings

This study finds that staff at all levels largely complied with MCS changes due to institutional enforcement. Top management emphasised aligning with government policies and funding, often using manipulation and compartmentalisation tactics in implementing the new MCS. Mid-level managers generally favour research strategies but feel excluded from decision-making and have limited influence over funding. They adopted a balancing tactic within a compromise strategy. Meanwhile, operating-level academics had mixed experiences, feeling largely powerless in influencing MCS while also showing instances of self-motivated compliance. Overall, the study reveals varying responses across different hierarchical levels, highlighting the complexities of MCS changes in staff behaviour and attitudes.

Research limitations/implications

The insights from this study can guide university administrators and policymakers in understanding the intricate variations in staff reactions to institutional changes. By recognising the factors that drive compliance and defiance, institutions can better navigate and implement changes in MCS.

Originality/value

This research offers a unique perspective on the behavioural side of MCS changes in higher education. By focusing on varied hierarchical levels within a university, the study provides a granular understanding of individual responses, enriching the existing literature on MCS transitions in academia.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 4 January 2024

Richard M. Kerslake and Chandrasekhar Krishnamurti

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and…

Abstract

Purpose

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and accountability—enable, influence and motivate large human exploration ventures, principally in maritime and space fields, utilizing Columbus’s and Chinese explorations of the 1400s as the primary setting.

Design/methodology/approach

The study analyzes archival data from narrative and interpretational history, including both academic and non-academic sources, that relate to two global historical events, the Columbus and Ming Chinese exploration eras (c. 1400–1500), as a parallel to the modern “Space Race”. Existing studies on pertinent HASS (Humanities and Social Sciences) and STEM (Science, Technology, Engineering and Mathematics) enablers, influencers and motivators are utilized in the analysis. The authors draw upon the concepts of stakeholder theory and the construct of accountability in their analysis.

Findings

Findings suggest that non-STEM considerations—politics, finance, accountability, culture, theology and others—played crucial roles in enabling Western Europe (Columbus) to reach the Americas before China or other global powers, demonstrating the pivotal importance of HASS factors in human advancements and exploration.

Research limitations/implications

In seeking to answer those questions, this study identifies only those factors (HASS or STEM) that may support the success or failure in execution of the exploration and development of a region such as the New World or Space. Moreover, the study has the following limitation. Relative successes, failures, drivers and enablers of exploratory ventures are drawn almost exclusively from the documented historical records of the nations, entities and individuals (China and Europe) who conducted those ventures. A paucity of objective sources in some fields, and the need to set appropriate boundaries for the study, also necessitate such limitation.

Practical implications

It is observable that many of those HASS factors also appear to have been influencers in modern era Space projects. For Apollo and Soyuz, success factors such as the relative economics of USA and USSR, their political ideologies, accountabilities and organizational priorities have clear echoes. What the successful voyages of Columbus and Apollo also have in common is an appetite to take risks for an uncertain return, whether as sponsor or voyager; an understanding of financial management and benefits measurement, and a leadership (Isabella I, John F. Kennedy) possessing a vision, ideology and governmental apparatus to further the venture’s goals.

Originality/value

Whilst various historical studies have examined influences behind the oceangoing explorations of the 1400s and the colonization of the “New World”, this article takes an original approach of analyzing those motivations and other factors collectively, in interdisciplinary terms (HASS and STEM). This approach also has the potential to provide a novel method of examining accountability and performance in modern exploratory ventures, such as crewed space missions.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Case study
Publication date: 15 June 2023

Fernando Garcia, Stephen Ray Smith and Marilyn Michelle Helms

Data used to develop the case included primary data from employees and supervisors of a commercial floorcovering manufacturing plant in Northwest Georgia. The case company is not…

Abstract

Research Methodology

Data used to develop the case included primary data from employees and supervisors of a commercial floorcovering manufacturing plant in Northwest Georgia. The case company is not disguised.

The survey was developed using existing instruments from the Organizational Behavior and Human Resources Literature. Instruments were listed in Exhibits 2 through 7. The survey administration had the support of the Vice President for Resources and Facilities, and employees and their supervisors were given time to complete the surveys. The data gathered was analyzed by the researcher using SPSS statistical software.

Case overview/synopsis

Established in 1957, J&J started as a family-owned business but had grown and diversified its product offerings by focusing on commercial flooring. It survived several economic downturns and remained competitive in a market dominated by more prominent flooring manufacturers. J&J Industries strived to empower its 800 employees with various incentive programs. Employees remained loyal to J&J; many had worked for the company for over 15 years. However, management wanted to measure the impact of empowering and initiatives on employee performance and satisfaction to determine the real power of employee incentive programs. The Resources and Facilities Vice President employed Professor Lopez, a Management Professor, to develop a survey to measure these constructs and analyze the data to guide future incentive programs. Data from the employee and supervisor survey was provided along with the statistical analysis results for interpretation and recommendations for VP Fordham.

Complexity academic level

The target audience for this case is primarily students in a research methodology course and students studying quantitative regression analysis and interpretation. The focus is predominantly on graduate-level students in Master of Business Administration or Master of Accounting programs in business. Graduate students should have completed courses in management or organizational behavior, business statistics or quantitative methods or data visualization and cleaning as background knowledge for this case. Specifically, students should understand regression analysis and know when and how the tool is used for managerial decision-making.

Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

This chapter addresses one of the most crucial areas for critical thinking: the morality of turbulent markets around the world. All of us are overwhelmed by such turbulent…

Abstract

Executive Summary

This chapter addresses one of the most crucial areas for critical thinking: the morality of turbulent markets around the world. All of us are overwhelmed by such turbulent markets. Following Nassim Nicholas Taleb (2004, 2010), we distinguish between nonscalable industries (ordinary professions where income grows linearly, piecemeal or by marginal jumps) and scalable industries (extraordinary risk-prone professions where income grows in a nonlinear fashion, and by exponential jumps and fractures). Nonscalable industries generate tame and predictable markets of goods and services, while scalable industries regularly explode into behemoth virulent markets where rewards are disproportionately large compared to effort, and they are the major causes of turbulent financial markets that rock our world causing ever-widening inequities and inequalities. Part I describes both scalable and nonscalable markets in sufficient detail, including propensity of scalable industries to randomness, and the turbulent markets they create. Part II seeks understanding of moral responsibility of turbulent markets and discusses who should appropriate moral responsibility for turbulent markets and under what conditions. Part III synthesizes various theories of necessary and sufficient conditions for accepting or assigning moral responsibility. We also analyze the necessary and sufficient conditions for attribution of moral responsibility such as rationality, intentionality, autonomy or freedom, causality, accountability, and avoidability of various actors as moral agents or as moral persons. By grouping these conditions, we then derive some useful models for assigning moral responsibility to various entities such as individual executives, corporations, or joint bodies. We discuss the challenges and limitations of such models.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

Article
Publication date: 21 February 2024

Sumit Lodhia

This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not…

Abstract

Purpose

This paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not have profitability as their overriding success criterion.

Design/methodology/approach

This is a conceptual paper that addresses the impact of SDGs on the Other Sector and the accounting and reporting of them by these organisations.

Research limitations/implications

There are a number of implications for research in relation to theories, research approaches and the crossing over of disciplines in relation to the Other Sector’s SDGs accounting and reporting.

Practical implications

The research insights from this paper can be applied to inform the SDGs accounting and reporting practice of the Other Sector.

Originality/value

This paper addresses the impact of the recent sustainability development, the SDGs, on a sector that is very different from the corporate sector and highlights the benefit of accounting and reporting of these goals for the Other Sector.

Details

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

Keywords

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