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Article

Kathryn Bewley, Cameron Graham and Songlan Peng

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value…

Abstract

Purpose

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence” (Peng and Bewley, 2010) and “The Winding Road to Fair Value Accounting in China: A Social Movement Analysis” (Bewley et al., 2018).

Design/methodology/approach

This article engages directly with the arguments of the criticism.

Findings

This article argues that the author of the commentary misunderstands the purpose, content and findings of both papers. By providing only a narrowly focused technical analysis of the new Chinese accounting standards, the author fails to see that their qualitative research approach reveals important, complex social and political factors at play in China's attempts to adopt modern international accounting principles. The commentary expresses a view that accounting is a neutral technology that needs only to be clearly defined and enumerated to be correctly implemented, whereas this research takes a much broader and deeper perspective. The authors seek to understand how China was able to successfully adopt fair value accounting standards in 2006, whereas an earlier attempt to introduce fair value in 1998 had led to abuse of fair value measurements and the eventual repeal of fair value regulations in 2001.

Practical implications

This article helps clarify the purpose of qualitative accounting research, the role of theory in such research and the usefulness of theory in describing and explaining empirical case facts related to changes in accounting standards, particularly in an international context.

Originality/value

This article contributes to a better appreciation of qualitative accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Clinton Free and Angela Hecimovic

Through its impact on both demand and supply, the outbreak of novel coronavirus disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The…

Abstract

Purpose

Through its impact on both demand and supply, the outbreak of novel coronavirus disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The purpose of this paper is to explore the underlying drivers of the supply chain vulnerability exposed by COVID-19 and considers potential future directions for global supply.

Design/methodology/approach

This paper adopts a case study approach, reviewing the automotive manufacturing sector in Australia to illustrate how neoliberal globalisation policy settings have shifted large tracts of manufacturing from the global north to the global south.

Findings

The authors demonstrate the way that neoliberal globalisation policies, facilitated by certain accounting rhetorics and technologies, have consolidated manufacturing in China and Southeast Asia in ways that embed vulnerabilities in global supply chains. The authors present three scenarios for post-COVID-19 supply chains and the accounting techniques likely to garner stronger attention as a result of the pandemic.

Research limitations/implications

The paper illustrates how certain accounting rhetorics and technologies facilitate neoliberal globalisation, embedding supply chain vulnerability that has been exposed by COVID-19. It also suggests how supply chain accounting may develop more robust supply chains in a post-COVID-19 world and sets out an agenda for future research in this area.

Practical implications

A number of practical supply chain accounting and planning technologies are suggested to facilitate more robust supply chains.

Originality/value

This paper draws attention to the neoliberal globalisation policies that have shaped global supply chains as well as how COVID-19, in concert with other geopolitical trajectories, may represent a watershed moment for global supply chains.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Wen Pan Fagerlin and Yueqi Wang

The purpose of this study is to map different kinds of tensions in product innovation and investigate how top managers use communication to shape subordinates' attention…

Abstract

Purpose

The purpose of this study is to map different kinds of tensions in product innovation and investigate how top managers use communication to shape subordinates' attention and thereby respond to these tensions.

Design/methodology/approach

This study adopted an embedded case study of four innovation centers within a Nordic multinational firm.

Findings

This study identifies three kinds of tensions that reside in product innovation, namely dilemma, paradox and trade-off. Further, this study reveals how joint attention (among top managers and subordinates) as a response to tensions can be achieved through different aggregates of top managers' communication efforts.

Originality/value

In opening the black box of tensions in product innovation and identifying multiple tensions, this study contributes to advancing the understanding of the attention-based view. Different from previous studies that simply consider communication as channels for information processing, the findings indicate that the contents and practices of communication can help top managers to shape subordinates' attention and thereby respond to tensions. This study also extends the research focus of attention from top managers to the whole organization, by revealing the importance of building a joint pattern of attention among top managers and subordinates.

Details

Baltic Journal of Management, vol. 16 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

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Article

Suresh Cuganesan and Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system…

Abstract

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Benliang Xu, Zuchao Zhu, Zhe Lin, Dongrui Wang and Guangfei Ma

The purpose of this paper is to analyze the mechanism of particle erosion in butterfly valve pipelines under hydraulic transportation conditions. The results will affect…

Abstract

Purpose

The purpose of this paper is to analyze the mechanism of particle erosion in butterfly valve pipelines under hydraulic transportation conditions. The results will affect the sealing and safety of butterfly valve pipelines and hopefully serve as reference for the anti-erosion design of butterfly valve pipelines.

Design/methodology/approach

Through the discrete element method (DEM) simulation that considers the force between particles, the detached eddy simulation (DES) turbulence model based on realizable k-epsilon is used to simulate the solid-liquid two-phase flow-induced erosion condition when the butterfly valve is fully opened. The simulation is verified by building an experimental system correctness. The solid-liquid two-phase flow characteristics, particle distribution and erosion characteristics of the butterfly valve pipeline under transportation conditions are studied.

Findings

The addition of particles may enhance the high-speed area behind the valve. It first increases and then decreases with increasing particle size. With increasing particle size, the low-velocity particles change from being uniformly distributed in flow channel to first gathering in the front of the valve and, then, to gathering in lower part of it. Fluid stagnation at the left arc-shaped flange leads to the appearance of two high-speed belts in the channel. With increasing fluid velocity, high-speed belts gradually cover the entire valve surface by focusing on the upper and lower ends, resulting in the overall aggravation of erosion.

Originality/value

Considering the complexity of solid-liquid two-phase flow, this is the first time that the DEM method with added inter-particle forces and the DES turbulence model based on realizable k-epsilon has been used to study the flow characteristics and erosion mechanism of butterfly valves under fully open transportation conditions.

Details

Industrial Lubrication and Tribology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0036-8792

Keywords

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Article

Khaldoon Shehab Al-Tameemi and Hamed H. Samir

This paper aims to investigate the reason(s) behind the ongoing fadedness of the traditional architectural identity of Basra city. This is because, Basra has long been

Abstract

Purpose

This paper aims to investigate the reason(s) behind the ongoing fadedness of the traditional architectural identity of Basra city. This is because, Basra has long been known for its traditional architectural identity over the last centuries. However, this traditional identity has significantly faded given the modernisation process that happened and is continuing to happen, especially, after the 2003 war which prompted an increase in investment projects in the city. This observation has led the researchers to hypothesise that one of the main reasons behind the continuing fadedness of this traditional identity is the lack of effective design approval process (DAP) that evaluates submitted investment projects design for its inclusion for the heritage of the city. Thus, the aim of this paper is to test this hypothesis.

Design/methodology/approach

The case study research methodology is used to solicit the relevant data necessary for effectively testing this hypothesis. Four key organisations are studied and semi-structured interview, observations and documentation analysis are used as main data collection methods.

Findings

The result has revealed a clear lack in the current DAP. It has been evident that the technical evaluation guidelines lack the necessary criteria that can be used to check if Basra's traditional architectural identity is reflected in the submitted design for proposed investment projects in the city.

Originality/value

This finding can help relevant governmental agencies understand the reason behind the disappearance of Basra architectural identity and build on efforts to improve their technical evaluation guideline to address this issue.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

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Article

Otobong Inieke

Literature reviews were conducted with the aim of analysing and deriving evidence and reference points. A qualitative research approach was also used in order to properly…

Abstract

Purpose

Literature reviews were conducted with the aim of analysing and deriving evidence and reference points. A qualitative research approach was also used in order to properly identify situations, problems and solutions related to the particular context of sustainable development with Africa as a focus.

Design/methodology/approach

The Sustainable Development Goals are a commendable metric and framework by which to measure practical improvements in various governments, communities or socio-economic regions. There is also the reality of adapting and implementing this framework to the dynamic nature of myriad environments consisting of many distinct cultures, ideologies and lifestyles. The purpose of this article is to briefly and pointedly assess the African status quo in relation to achieving the United Nations’ (UN) prescribed Sustainable Development Goals (SDGs). The African challenges and shortcomings in this regard are addressed and ideas for solutions are also looked into.

Findings

Economic inadequacies and poor development are not always rooted in a lack of resources or the will to act but usually as a result of bad governance, corruption and poor adoption of suggested strategies for recovery. This brings into focus the facet of the resource curse. It is seen in multiple contexts across continents that having reserves of resources does not translate to economic prosperity if the concerned region is weighed down by poor governance or stagnant policies. The article shows that though the journey to implementing solutions is challenging, consistent commitment to trusted development frameworks and social programs will benefit many communities and spark projects for economic self-sufficiency.

Originality/value

This article is important because it is a quick and concise snapshot about the realities experienced by a contemporary African attempting to evaluate the cumulative value and worth of the UN prescribed SDGs. This work is also valuable to academic institutions and young/aspiring researchers alike, it can serve as a compact reference point that analyses the realities of the concept of the “resource curse” in relation to attainable SDGs.

Details

World Journal of Science, Technology and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-5945

Keywords

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Article

Mohd Fadzli Bin Abdollah, Hilmi Amiruddin and Mohamad Jabbar Nordin

This study aims to scrutinise the impact of fibre length and its composition on the tribological attributes of oil palm fibre (OPF) polymeric composite as an alternative…

Abstract

Purpose

This study aims to scrutinise the impact of fibre length and its composition on the tribological attributes of oil palm fibre (OPF) polymeric composite as an alternative brake friction material.

Design/methodology/approach

Fabrication of the sample was conducted by using a hot-compression method. The tribological test was carried out by deploying a ball-on-disk tribometer. Analysis of the data was then done by using the Taguchi approach as well as analysis of variance.

Findings

The results indicated that all design variables (fibre composition, length and treatment) are not statistically significant, as all p-values are greater than 0.05. Remarkably, irrespective of the fibre treatment, the wear rate and coefficient of friction (COF) distribution suggested that a smaller fibre length with a high fibre composition might enhance the composite’s tribological performance with COF of 0.4 and wear rate below than 1 × 10–9 mm3/Nm. The predominant wear mechanisms were identified as micro-cracks, fine grooves and fibre debonding.

Research limitations/implications

In this study, all-inclusive scrutiny needs to be carried out for further exploration.

Originality/value

The main contribution and novelty of this study are opening a new perspective on the formulation of new substances from bio-based material (i.e. OPF) that possess superior tribological characteristics for friction-based applications.

Details

Industrial Lubrication and Tribology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0036-8792

Keywords

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Article

The purpose of the research is to conceptually define and empirically investigate the density of work experience along with individual characteristics [cognitive ability…

Abstract

Purpose

The purpose of the research is to conceptually define and empirically investigate the density of work experience along with individual characteristics [cognitive ability, conscientiousness, openness to experience] and examine their influence on HR competencies.

Design/methodology/approach

140 Human Resource [HR] professionals and their supervisors from a service industry sector were surveyed. Conscientiousness and openness to experience were assessed using scales from a five factor inventory. Density of work experience was assessed using a profile with five distinct areas of challenge. Two measures of intelligence were used and averaged. Supervisors were asked to respond to competency items which covered business knowledge, functional expertise and change management.

Findings

The hypotheses were supported by the evidence in that 1. Cognitive ability had a direct positive relationship both with HR competencies and density of work experience 2. Openness to experience had a direct positive relationship both with HR competencies and density of work experience 3. Conscientiousness had a direct positive relationship with their density of work experience 4. There is a direct positive relationship between density of work experience and HR competencies

Research limitations/implications

The author notes the following limitations 1. Learning from each role [manager, team leader, individual contributor] was not assessed 2. The measure of density of work experience could be queried or supplemented 3. Any feedback that respondents might have received and any course corrections that may have been made were not considered

Practical implications

Organizations could consider increasing the density of work experience within the same role and this could have implications for progression to higher levels of pay. Employers could use an approach of gradually increasing the level of responsibility and involvement in challenging tasks of employees who are not of higher cognitive ability.

Originality/value

Prior to this study there had yet to be no convincing theory developed as to how individuals with specific characteristics acquire the specific competencies necessary for managerial effectiveness.

Details

Development and Learning in Organizations: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7282

Keywords

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