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Article

Olfa Riahi and Walid Khoufi

The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other…

Abstract

Purpose

The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence the adoption of IFRS in these countries.

Design/methodology/approach

The methodological orientation of this research is to highlight and analyze the correlation between the cited factors and the IFRS adoption in DCs. Tested models are functions of logistic regression. To assess the parameters of these functions, the commonly used method is not that of ordinary least square but the maximum likelihood technique. In short, this study followed a hypothetical-deductive methodology by referring to the application of a logistic regression for each of the variables presumed to be analyzed. The authors implement this empirical model by using the neo-institutional approach and basing on a sample of 108 DCs.

Findings

The empirical results show that there exists a bidirectional causal relationship between the majority of the developed behavioral variables and the decision of whether adopting or unadopting IFRS by DCs. They also indicate through multivariate analysis that the selection of IFRS by DCs is primarily legitimized by institutional and social pressures (institutional isomorphism).

Research limitations/implications

It is essential to indicate that some limits might be assigned to the study. They are attached principally to the use of a dichotomous dependent variable which presents a restriction in a sense where the robust inequality at the level of the numbers of the countries of sub-samples can relatively weaken the findings. There are also few studies that jointly analyze the behavioral dimensions within a country and the adoption of IFRS. Institutional theory emanated from the research has proved useful in escaping this limit.

Practical implications

These empirical insights are of particular interest to local accounting standard setters of the selected countries since they can provide a better discernment of factors that can encourage the adoption of IFRS. Indeed, the research can be a reference for governments to better identify the economic, political and institutional obstacles that have an impact on behaviors which could compel countries to flee the adoption of IFRS. This paper will also be helpful for future research studying the links between human behavior and accounting in a general way. It should be noted that the results will be significant for future studies looking for real behavioral factors that drive a country to adopt an accounting framework. The studies will be able to use the empirical variables as a starting point and then they can extract new measures to identify the impact of behavior on decisions to adopt any standards.

Originality/value

At the present study, the authors strive to provide input to the literature by focusing on the determinants of the choice of an accounting practice in a DC reverberating to a new dimension which is the behavioral attribute.

Details

Journal of Applied Accounting Research, vol. 20 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

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Article

Juan-Antonio Martinez-Comeche and Ian Ruthven

The aim of this exploratory study is to analyze if the most used factors related to the engaging interaction and long-term engagement with online applications can be…

Abstract

Purpose

The aim of this exploratory study is to analyze if the most used factors related to the engaging interaction and long-term engagement with online applications can be applied to WhatsApp in a context of everyday life in Madrid and to investigate what parameters would best describe the engagement with WhatsApp in this context.

Design/methodology/approach

A qualitative method was employed to explore the cognitive, emotional and behavioral factors that mainly comprise the experience of a user with an online application, both at a point in time and over time. Data from 30 semi-structured interviews and questionnaires from six group chats were collected and analyzed. The sample was made up of people aged from 13 to 58 years old.

Findings

Findings suggest that the factors used in this study to evaluate long-term engagement and engaging interactions with WhatsApp are relevant, except for cognitive factors related to engaging interactions, indicating that the cognitive point of view is more difficult to apply in the engaging interaction analysis. Other attributes related to information retrieval are suggested, best suited to the informative use of this tool.

Originality/value

Long-term engagement studies are scarcer concerning Mobile Instant Messaging applications. Regarding engagement interaction, its analysis focusing on WhatsApp has not been approached. This study suggests the convenience of using parameters related to information to evaluate the engaging interaction, according to the informative use of the application.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

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Article

Desirée Knoppen and Ellen Christiaanse

This paper aims to develop the concept of interorganizational adaptation (IOAD) in customer‐supplier dyads, and more specifically its behavioral dimension and its main…

Abstract

Purpose

This paper aims to develop the concept of interorganizational adaptation (IOAD) in customer‐supplier dyads, and more specifically its behavioral dimension and its main impacting factor constituted by power.

Design/methodology/approach

Building on social capital literature, the paper develops a comprehensive classification of behavioral IOAD. The proposed cognitive, relational and structural sub‐dimensions are explored through an embedded multi‐case study in the European food industry. Data are collected at both sides of the dyads, providing a rich account of supply chain partnering.

Findings

The cases show that acknowledgement and understanding of the behavioral dimension of IOAD, besides the more elaborate technical dimension, aids in explaining several paradoxical situations. Furthermore, the case data confirm the projected relationship between power and technical IOAD; dominated relationships present unilateral technical IOAD, whereas reciprocal relationships present bilateral technical IOAD. Analysis of a deviant case, however, suggests that the impact of power is weakened by the presence of behavioral IOAD.

Research limitations/implications

A longitudinal rather than the cross‐sectional research design used might shed additional light on the phenomenon. Nonetheless, the relationship age of the six cases varies from three to 50 years providing data related to different stages of partnering.

Practical implications

The paper fosters practitioners' attention for behavioral aspects of supply chain partnering in order to understand actual successes and failures.

Originality/value

The paper shows that social capital theory contributes to one's understanding of IOAD.

Details

The International Journal of Logistics Management, vol. 18 no. 2
Type: Research Article
ISSN: 0957-4093

Keywords

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Article

G.H. Ray and J.A. Piper

This article consists mainly of a description, analysis and criticism of four research studies in the area of behavioural accounting. We have selected these particular…

Abstract

This article consists mainly of a description, analysis and criticism of four research studies in the area of behavioural accounting. We have selected these particular studies because of the frequency with which they are referred to in articles on behavioural accounting in a wide number of journals, which have as their basic audience both practising and academic accountants. To generalise, the majority of these articles are concerned with how the behavioural variable in relation to accounting information should be managed, and vice‐versa, i.e. they are predominantly prescriptive. The prescription is sometimes presented as a set of guidelines for management action, based on references to research studie.

Details

Management Decision, vol. 12 no. 3
Type: Research Article
ISSN: 0025-1747

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Article

UmmeSalma Mujtaba Husein

This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic…

Abstract

Purpose

This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy, reflecting upon the Islamic doctrines that are indicative towards and offer a variety of implications for communication and accounting.

Design/methodology/approach

Drawing from the Islamic sources – Quran and other key texts – and other relevant preceding literature, the paper deliberates key Islam principles of significance and outline what they suggest for communication in accounting.

Findings

Islam has a profoundly embedded concern of the communicative aspect from a holistic viewpoint that is clear within its accounting implications as well. This paper illustrates the social aspects of Islamic accounting through its stance on communication, thereby opening up the more enabling potentials of Islamic accounting informed by wider and more facilitating dimensions of Islam’s teachings: Islam’s holistic approach to life; its attentiveness on society and its various groups; and its emphasis on behavioural conduct and emotional aspects. Consideration on these principles throws into questions the Western ways, develops and hones the existing stand of hegemonic positions and submits new ways forward.

Research limitations/implications

Aspiring organisations and larger entities such as nations who encourage the development of Islamic economy can benefit from the added accountability of entities to encompass the social and ethical responsibilities.

Practical/implications

The paper highlights Islamic doctrines as a basis of just and responsible accounting communication via incorporating the macro-societal elements and the behavioural communicative aspects.

Originality/value

The Islamic communication principles open up the inclusion of the missing behavioural aspect from accounting communication. This paper provides the necessary theoretical framework on how to include the humane side within accounting communication.

Details

Journal of Islamic Accounting and Business Research, vol. 9 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

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Article

Gerald Vinten

The behavioural aspects of educational quality assurance receive almostno recognition or comment. The process is represented solely by thewritten reports, which are the…

Abstract

The behavioural aspects of educational quality assurance receive almost no recognition or comment. The process is represented solely by the written reports, which are the end product. Nevertheless, anecdotally it is known that such exercises make an impact both in their anticipation and in their implementation. The thinking behind them, the way they are structured, and the form of the organizations which underpin them, are the product of a political philosophy, as well as of consultation with various interested parties. Much is at risk if an institution is judged unsatisfactory, and so the final wrap‐up meeting has the potential to be fraught. There are parallels in all this with the internal audit process, and there is the advantage that detailed studies have been conducted of the behavioural aspects of this activity. Draws out the repercussions of this on educational quality assurance.

Details

Quality Assurance in Education, vol. 2 no. 1
Type: Research Article
ISSN: 0968-4883

Keywords

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Article

Ivo De Loo, Peter Nederlof and Bernard Verstegen

The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the…

Abstract

Purpose

The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management accounting profession.

Design/methodology/approach

Protoscripts were derived, using interview techniques and a research method called “interpretive interactionism”. These protoscripts depict observable, recurrent activities and patterns of interaction characteristic for a group of persons, and can be used in various types of situations.

Findings

The paper describes the procedure and outcome of the collection of behavioural protoscripts used by management accountants and controllers, as well as their possible ordering.

Research limitations/implications

The findings enlarge understanding of the controller profession, but are limited solely to controller activities. The protoscripts collected are stereotypical, at least for the controllers interviewed. Of course, all human experience is interpretation and it should be acknowledged that interpretations are never complete.

Practical implications

The control mechanisms and instruments that emerge in an organisation are the result of several interrelated factors and processes. Of special interest here is the behaviour of management accountants and controllers in shaping, maintaining and exerting control. Behavioural protoscripts can show how management accountants give contents to their role and structure their daily work.

Originality/value

Scripted behaviour of management accountants has received little prior research attention, especially in combination with the research method of interpretive interactionism.

Details

Qualitative Research in Accounting & Management, vol. 3 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

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Abstract

Purpose

The purpose of this paper is to evaluate the main factors that influence the organizational change in a steel company.

Design/methodology/approach

The methodological procedures used were literature review and survey. The literature review allowed the listing of 24 factors and these factors were grouped into three constructs (Behavioral Aspects, Cultural Aspects and Management Aspects). The survey allowed the quantification of each factor based on information provided by employees who work in the mentioned company. The data collected were analyzed using the Partial Least Squares-Structural Equation Modeling technique.

Findings

For the Behavioral Aspects, the following factors were validated: fear of the unknown; insecurity and anxiety; stress and feeling of suffering. For the Cultural Aspects the following factors were validated: multiculturalism in the company; low degree of risk acceptance and low performance acceptance; excessive concerns about consensus. Finally, for the Management Aspects, the following factors were validated: lack of clarity in communications; lack of alignment of goals; lack of leadership engagement.

Originality/value

The results are valuable for the company studied and for other managers interested in subject. The findings presented here can broaden the debate about this topic and contribute with professionals that wish to evaluate the mentioned factors.

Details

Business Process Management Journal, vol. 26 no. 6
Type: Research Article
ISSN: 1463-7154

Keywords

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Article

Robert P. Ormrod and Stephan C. Henneberg

The key objective of this research is to investigate the relationship between party member activity‐levels and perceptions of their party's political market orientation…

Abstract

Purpose

The key objective of this research is to investigate the relationship between party member activity‐levels and perceptions of their party's political market orientation. Specifically, it aims to scrutinise the differences in the interplay of attitudinal and behavioural aspects of political market orientation.

Design/methodology/approach

Using a wide variety of respondent groups within the party, the research draws on an existing conceptualisation of political market orientation and empirically test its relationship with party member activity levels. Three models, plus a baseline model, are developed and data from 1,156 questionnaires are used to investigate a structural equation model using the partial least square method.

Findings

While the baseline model exhibits a robust pattern of positive relationships between the attitudinal and behavioural constructs, the comparative analysis of the different models shows that party activity levels have a significant impact on these relationships. The study identified that less active members perceive a wider range of attitudinal concepts to be of significance, compared to active members, politicians and party professionals.

Originality/value

This is one of a few studies empirically investigating the concept of political market orientation. Especially the focus on a wide range of respondents, in line with recent development in the literature on commercial market orientation, provides a nuanced analysis of the varying perception‐patterns of party stakeholders.

Details

European Journal of Marketing, vol. 44 no. 3/4
Type: Research Article
ISSN: 0309-0566

Keywords

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Book part

Pamela Brandes and Diya Das

In this article, we situate organizational cynicism at the nexus of the related constructs of burnout, stress, and antisocial behavior. We expand Dean, Brandes, and…

Abstract

In this article, we situate organizational cynicism at the nexus of the related constructs of burnout, stress, and antisocial behavior. We expand Dean, Brandes, and Dharwadkar's (1998) notion of behavioral cynicism to include cynical humor and cynical criticism. We also propose that cynical behavior has important, non-linear effects on employee work performance. Finally, we suggest that cynical behavior may act as a coping mechanism for employees and that such behavior moderates the stress–performance relationship.

Details

Employee Health, Coping and Methodologies
Type: Book
ISBN: 978-0-76231-289-4

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