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Book part
Publication date: 10 August 2018

Patrick Ojera

The purpose of this chapter is to identify African financial management practices, highlight their origin and explain how they differ from their Western counterparts. The…

Abstract

The purpose of this chapter is to identify African financial management practices, highlight their origin and explain how they differ from their Western counterparts. The study identified indigenous African financial practices using literature review, archival sources and library research covering the five areas of Africa comprising Northern Africa, Eastern Africa, Central Africa Western Africa and Southern Africa. The study found out that pre-colonial indigenous African financial management features prevalent use of trade finance, trade credit management, investment management and accounting. While there is also evidence of modification of Western financial management practices to suit African contexts, it is on the whole scarce. This is suggestive of the fact that they were in existence in the first instance. The clear conclusion is that many indigenous African financial management practices pre-dated and foreshadowed their Western counterparts. Yet, it is confounding that this has been largely lost sight of, and both scholars and financial management practitioners depict the former as inferior. There is clearly a need to remedy this situation. Educators need to focus on incorporating ethno-finance concepts into the entire curricula chain from basic to higher education. The anchor point for such curricula is Ubuntu philosophy. Financial management practitioners, on their part, need to shed notions that the indigenous practices are inferior and seek to journalise their day-to-day work experiences to build a body of documented practice.

Details

Indigenous Management Practices in Africa
Type: Book
ISBN: 978-1-78754-849-7

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Article
Publication date: 29 June 2012

L.P. Steenkamp, R.S. Baard and B.L. Frick

Student success and attrition, especially in the first year, has received increasing attention both in South Africa and internationally. The purpose of this article is to…

Abstract

Purpose

Student success and attrition, especially in the first year, has received increasing attention both in South Africa and internationally. The purpose of this article is to explore peer tutoring as a possible approach to facilitate first‐year student success in Financial Accounting.

Design/methodology/approach

The perspectives of tutors and students attending tutor sessions (tutees) were investigated by means of questionnaires, which were complemented by an analysis of the tutees' performance in the subject compared with their participation in the tutor programme. Two cohorts of students (2008/2009) were included in the study.

Findings

The results suggest that the tutees experienced the tutor programme positively and were in favour of similar initiatives in their second year of study. The tutors thought the programme had beneficial consequences for tutees. Regular attendance of tutor sessions seemed to benefit at least some students, even though it is difficult to determine causality. English‐speaking students benefited from attending the tutor sessions.

Research limitations/implications

The results are not generalisable beyond the scope of the particular institution, but provide guidance for other institutions considering a similar intervention.

Originality/value

The implementation of a tutor programme entails investments in terms of both money and time. This paper considers the benefits derived from these investments, specifically in an Accounting and South African context.

Details

Meditari Accountancy Research, vol. 20 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 19 June 2019

Abdulai Abukari and Solomon David

This paper aims to critically examine the quality of professional doctorates (PDs) from the perspective of programme supervisors in terms of how quality assurance…

Abstract

Purpose

This paper aims to critically examine the quality of professional doctorates (PDs) from the perspective of programme supervisors in terms of how quality assurance provisions have to meet their expectations.

Design/methodology/approach

The study employed an interpretative approach, using semi-structured interviews and online semi-structured questionnaire to generate data from 25 programme supervisors across universities in the UK. Data analysis and interpretation were carried out using the interactive data analysis approach (Miles and Huberman, 1994), the “bottom–up” approach to data analysis (Creswell, 2012) and the interpretative strategy recommended by Mason (2002). Four themes emerged from the data that encapsulated programme advisors’ perspectives: characteristics of supervisors; opportunities in institutional quality assurance provision; challenges in quality assurance process for PDs; and supervisors’ views on how quality assurance in PD can be enhanced.

Findings

Quality assurance provisions have not adequately provided for the unique characteristics of PDs owing to a number of issues including lack of clarity on the philosophy and focus of PDs and conflicting perspectives among PD supervisors relating to what should ideally constitute a quality assurance process for PDs. This paper argues that to develop a relevant and robust quality assurance provision for PDs, it would be essential to ensure that the PD fundamental philosophy and focus are coherently explained. In addition, it is crucial to ensure that quality assurance provisions cover not only the academic rigor of higher level learning but also the value and potential impact of outcomes on practice and the professions. The paper also highlights a list of useful suggestions from supervisors on how to enhance quality assurance.

Research limitations/implications

The research identifies a number of issues confronting quality assurance in PDs and the need for academics and policymakers to work together to deal with these to achieve the full value in PDs. As the research was based on a sample of 25 supervisors in a conference, it would be difficult and unsustainable to generalise. Hence, further research using large sample sizes of supervisors and other stakeholders based on whole programmes would be useful to achieve a sustained understanding of how quality assurance provisions of PDs have to meet expectations of the professions and professional contexts.

Practical implications

To get the practical value and benefits of PDs, all stakeholders (academics, policymakers and professionals) would need to work together to ensure that appropriate quality assurance processes are developed to reflect the unique nature of the programmes.

Originality/value

The paper provides a critical perspective to the current debate on quality assuring PDs from the perspective of PD supervisors who have generally been left out. It highlights issues related to quality assuring PDs, the misalignment between quality assurance provisions and the philosophy and expectations of PDs, and suggests ways through which these can be appropriately addressed to enhance quality assurance in PDs. The main contribution from this research is that it brings to the fore what supervisors, who are a part of the major players in the PD process, think about the current state of quality assurance and what can be done to make it more effective.

Details

Quality Assurance in Education, vol. 27 no. 3
Type: Research Article
ISSN: 0968-4883

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Book part
Publication date: 4 December 2020

Brandon Randolph-Seng, John Humphreys, Milorad Novicevic, Kendra Ingram and Foster Roberts

Scholars have begun calling for broader conceptualisations of moral disengagement processes that reflect the interaction of dispositional and situational antecedents to a

Abstract

Scholars have begun calling for broader conceptualisations of moral disengagement processes that reflect the interaction of dispositional and situational antecedents to a predilection to morally disengage. The authors argue that collective leadership may be one such contingent antecedent. While researching leaders from the Gilded Age of American business history, the authors encountered a compelling historical case that facilitates theory elaboration within these intersecting domains. Interpreting evidence from the embittered leader dyad of Andrew Carnegie and Henry Clay Frick, the authors show how leader egoism can permeate moral identity to promote symbolic moral self-regard and moral licensing, which augment a propensity to morally disengage. The authors use insights developed from our analysis to illustrate a process conceptualisation that reflects a dispositional and situational interaction as a precursor to moral disengagement and explains how collective leadership can function as a moral disengagement trigger/tool to reduce cognitive dissonance and support the cognitive, behavioural, and rhetorical processes utilised to justify unethical behaviour.

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Article
Publication date: 5 October 2012

Dominic Wettstein, L. Suzanne Suggs and Christiane Lellig

Despite social marketing being widely adopted in English-speaking countries, there is limited evidence of it being adopted in German language countries. Alcohol misuse is…

Abstract

Purpose

Despite social marketing being widely adopted in English-speaking countries, there is limited evidence of it being adopted in German language countries. Alcohol misuse is a social problem that has been the topic of health campaigns globally. The purpose of this paper is to understand the level of knowledge and adoption of social marketing among alcohol misuse prevention campaign planners, to understand current practices in campaigns, and to examine the use adoption of social marketing in such campaigns in Austria, Germany and Switzerland.

Design/methodology/approach

Campaigns were identified through bibliographic databases, online search engines, and expert inquiry. A survey was administered to campaign planners to retrieve primary data about campaigns. Data were analyzed using descriptive statistics. Practices were compared to social marketing using Andreasen's six social marketing benchmark criteria.

Findings

In total, 31 campaigns were included in the review. Some 55 per cent of planners reported knowing about social marketing and 52 per cent reported using it in the reviewed campaign. Relative to the benchmark criteria, social marketing was rarely adopted, with one campaign attaining all six criteria and eight meeting at least four of them.

Originality/value

The paper is the first to provide an overview of the use of social marketing in alcohol misuse prevention campaigns in German language countries. It generates information on knowledge and adoption of social marketing and contributes to understanding the diffusion of social marketing in a sample of European countries.

Details

Journal of Social Marketing, vol. 2 no. 3
Type: Research Article
ISSN: 2042-6763

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Abstract

Details

The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

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Article
Publication date: 24 June 2020

Young Joon Park, Fan Zhang and Yeujun Yoon

This study aims to examine the “external effect” of a migrated star player on their domestic sport industries. By exploring the new aspect of star power, this study…

Abstract

Purpose

This study aims to examine the “external effect” of a migrated star player on their domestic sport industries. By exploring the new aspect of star power, this study provides important insight and critical implication to many relevant stakeholders in the professional sports league. Particularly, this is critical under the recent circumstance where the globalization of sports products becomes the central strategic issue of the world-class leagues.

Design/methodology/approach

In this paper, the external effect of star players migrated from three Asian leagues (Japan, Korea and Taiwan) to Major League Baseball in the USA, the world-class baseball league, on their domestic league attendance demand was empirically investigated. For the analysis, comprehensive historical data from various reliable sources from each league were collected.

Findings

The findings of the paper strongly support the external effect of migrated stars significantly existing in all the three leagues. The effect is consistent across various measurements of migrated star players. More interestingly, the effect was found to be mixed across different leagues; for example, migrated star players increases in domestic league attendance in Japan, while it decreases in Korea and Taiwan. This indicates that the external effect of migrated star players depends on the characteristics of the domestic leagues. In addition, it was found that the external effect was substantial enough to compare to the effect of major demand drivers such as team winning, competitive balance and star power. For managerial implications, this study also provides revenue projections induced by the impact of migrated star players.

Originality/value

This study opens a new chapter related to star power topic and immediately calls for future studies regarding this external effect, particularly, theoretical and behavioral approaches.

Details

International Journal of Sports Marketing and Sponsorship, vol. 22 no. 2
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 13 April 2015

Lyn Murphy and William Maguire

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published…

Abstract

Purpose

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the 21 years since its inception.

Design/methodology/approach

A descriptive meta-analysis of 293 articles published in 30 issues was conducted and comparable South African and international studies to structure the research were drawn upon. Contributors, research fields, research methods, citations and jurisdictions were examined and emerging trends assessed.

Findings

Meditari Accountancy Research Journal has a strong relationship with the South African accounting community. All dimensions of this article indicate that Meditari Accountancy Research has evolved over the 21 years since its inception and has made progress towards an international research journal.

Research limitations/implications

Given that this study relates to one accounting research journal only, there is no specific benchmark against to which to assess its progress. However, the literature offers a basis for comparison.

Practical implications

The challenge is to maintain the traditional South African links while meeting the needs of a changing international accounting research environment.

Originality/value

The current study provides a comprehensive basis for an evaluation of the journal and its future potential by reviewing the full history of Meditari Accountancy Research Journal, which presents insights into the articles published within it, including the range and predominance of contributing authors, research methods, research fields, nature of research, citation rates and jurisdictions.

Details

Meditari Accountancy Research, vol. 23 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 8 August 2016

Herman Albertus Viviers, Jacobus Paulus Fouché and Gerda Marié Reitsma

The purpose of this paper is to evaluate the usefulness of an educational game to develop soft skills (also known as pervasive skills), from the perspectives of three…

Abstract

Purpose

The purpose of this paper is to evaluate the usefulness of an educational game to develop soft skills (also known as pervasive skills), from the perspectives of three groups of role-players (student participants, student committee members and employer companies). The game was designed to provide students with the opportunity to develop soft skills and to determine whether students applied the pervasive skills required by the South African Institute of Chartered Accountants.

Design/methodology/approach

Action research was conducted according to a parallel convergent mixed-method research design. Both qualitative and quantitative data were gathered using questionnaires and focus group interviews to determine the usefulness of the educational game.

Findings

All three groups perceived the educational game to be effective in requiring students to apply the full spectrum of soft/pervasive skills. Although all the pervasive skills were perceived to be present in the game, teamwork, communication (listening and verbal) and time management skills were perceived to be most prominent, while written communication, professionalism and ethical awareness were found to be less prominent. Overall, this game can be recommended as an effective and innovative teaching method that can positively contribute to the pervasive skills development of accounting students.

Originality/value

The need to deliver well-rounded accounting graduates demonstrating core technical and soft skills (or pervasive skills and competencies) calls for new and innovative teaching methods. Accounting educators and programmes are continuously challenged regarding which methods to apply to meet these outcomes and substantiate their usefulness.

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Book part
Publication date: 1 July 2014

Samantha A. Conroy, Nina Gupta, Jason D. Shaw and Tae-Youn Park

In this paper, we review the literature on pay variation (e.g., pay dispersion, pay compression, pay range) in organizations. Pay variation research has increased markedly…

Abstract

In this paper, we review the literature on pay variation (e.g., pay dispersion, pay compression, pay range) in organizations. Pay variation research has increased markedly in the past two decades and much progress has been made in terms of understanding its consequences for individual, team, and organizational outcomes. Our review of this research exposes several levels-related assumptions that have limited theoretical and empirical progress. We isolate the issues that deserve attention, develop an illustrative multilevel model, and offer a number of testable propositions to guide future research on pay structures.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78350-824-2

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