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1 – 10 of over 1000Sampa Chisumbe, Clinton Ohis Aigbavboa, Erastus Mwanaumo and Wellington Didibhuku Thwala
Abdollah Taki and Afsaneh Soroushyar
The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.
Abstract
Purpose
The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.
Design/methodology/approach
To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.
Findings
The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.
Research limitations/implications
This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.
Originality/value
To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.
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The purpose of this research is to further the understanding of how to implement gender-responsive budgeting (GRB) systems. The author explores whether GRB reforms might benefit…
Abstract
Purpose
The purpose of this research is to further the understanding of how to implement gender-responsive budgeting (GRB) systems. The author explores whether GRB reforms might benefit from integration into a performance-oriented budgetary structure and whether GRB's equity orientation is linked to additional implementation challenges.
Design/methodology/approach
This research follows a qualitative case study of South Korea guided by a predetermined research framework and built from extensive documentation, archival records and expert interviews.
Findings
GRB’s integration into a performance framework can be burdensome, and the equity orientation of GRB results in additional implementation challenges, such as higher vulnerability to the political context and active resistance from public officials.
Originality/value
This research shows that integrating GRB with performance systems may require overcoming significant administrative obstacles. Also, GRB’s equity orientation is linked to a higher vulnerability to the political cycle and active resistance from civil servants.
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Mária Murray Svidroňová, Martina Benzoni Baláž, Daniel Klimovský and Alena Kaščáková
The purpose of this research is to identify and test selected economic and organisational factors influencing the sustainability of participatory budgeting (PB) in Slovakia.
Abstract
Purpose
The purpose of this research is to identify and test selected economic and organisational factors influencing the sustainability of participatory budgeting (PB) in Slovakia.
Design/methodology/approach
The data were collected from websites and publicly available documents from all local governments with urban municipality status in Slovakia, for a total of 155 municipalities, 59 of which have established a participatory budget. The main method applied was correlation analysis.
Findings
The findings indicate: (1) a weak inverse correlation between debt level and the continuous existence of PB in municipalities; (2) a moderate direct correlation between the duration of PB in a municipality and integration of PB in its programme budgeting; (3) a moderate direct correlation between the duration of PB in a municipality and the political experience of the mayor.
Research limitations/implications
The findings are derived from a quantitative analysis of cases localised in a single country, and therefore interpretation requires an awareness of the context of local democracy in Slovakia. In this regard, any generalisation beyond the context under study needs to be considered with caution.
Originality/value
This research fills a gap in the role of PB in the context of sustainability, especially in the context of a post-communist country like Slovakia. It applies a quantitative approach to the analysis of PB, which is relatively rare in this field of study (qualitative case studies are predominant in PB research).
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This article poses the question on whether and how youth participation in environmental sustainability makes a difference within participatory budgets (PBs). This is a question…
Abstract
Purpose
This article poses the question on whether and how youth participation in environmental sustainability makes a difference within participatory budgets (PBs). This is a question worth asking because PBs have pursued, from the very beginning, goals of social sustainability through the inclusion of social groups that struggle to make their voices heard, as in the case of the youth. As young people show an increasing capacity to self-organise around environmental issues, a knowledge gap emerges as to the contribution that youth can give to environmental sustainability within PBs.
Design/methodology/approach
The 2021 edition of the Lisbon PB (2021PB) has been analysed through desk research – document analysis using the city council's website as the main source of information, and fieldwork – an organisation of one two-day workshop with 20 young students through a partnership between the local authority and the Institute of Social Sciences at the University of Lisbon. Methods were applied to retrieve findings on youth participation in environmental sustainability in the 2021PB.
Findings
The youth show a relative increase of participation in the 2021PB and emerge as a key target group in funded proposals. Convergence with student proposals suggest shared awareness on the role of youth in the pursuit of social sustainability. The success of health-related proposals confirms ownership of (young) citizens over the concept of environmental sustainability, which further relies on the various scopes of funded proposals at both city and neighbourhood levels. In the workshop, students did not stick to specific themes and struggled to connect present criticalities and future imaginaries.
Research limitations/implications
Focus on one case study necessarily limits the generalisation of findings. Nevertheless, the 2021PB illuminates pathways of research on youth participation in environmental sustainability through participatory budgeting that are worth clearing in the future, such as the role of digital participation, dynamics induced by extreme events as the COVID-19 pandemic and PBs' capacity to intercept environmental activism.
Practical implications
Decision-makers and practitioners can take advantage of findings to acknowledge the potential of youth participation in PBs to reframe the take of environmental sustainability.
Social implications
The article provides new inputs for future developments in the operationalisation of social and environmental sustainability through participatory budgeting.
Originality/value
This article examines original data retrieved from the 2021PB. Data analysis is backed by the literature review of key democratic challenges in social and environmental sustainability within participatory budgeting.
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Hartaty Hartaty and Wiwiek Dianawati
This study aims to determine the influence of the role of hospital leaders, the COVID-19 budget and health service facilities at regional general hospitals (RSUDs) to Indonesia on…
Abstract
Purpose
This study aims to determine the influence of the role of hospital leaders, the COVID-19 budget and health service facilities at regional general hospitals (RSUDs) to Indonesia on hospital responses in overcoming the COVID-19 pandemic, moderated by hospital class level.
Design/methodology/approach
This research was designed as quantitative research using partial least square-structural equation modeling (PLS-SEM) to test hypotheses.
Findings
Using a sample of 185 RSUDs, it was found that the role of hospital leaders, the COVID-19 budget and health service facilities in RSUDs had a positive and significant effect on the hospital's response to the COVID-19 pandemic. The findings show that the role of hospital leaders, in this case, the RSUD director, is essential in improving health services during the COVID-19 pandemic. The COVID-19 budget and health service facilities at RSUD can run effectively during the COVID-19 pandemic if the RSUD director issues appropriate policies during the COVID-19 pandemic crisis.
Originality/value
This study is the first to determine the influence of hospital leaders, the health budget for COVID-19 and hospital health service facilities simultaneously on the hospital's response to the COVID-19 pandemic. This study also provides empirical evidence regarding the idea of stewardship theory, which suggests the role of leaders in supervising organizations to achieve organizational goals effectively in times of crisis.
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Leman Isik, Christina Nilsson, Johan Magnusson and Dina Koutsikouri
While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits…
Abstract
Purpose
While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits realization are translated into practice.
Design/methodology/approach
The authors apply a qualitative, comparative case study of two large, public-sector health care organizations in Sweden. Through document and interview data, the authors analyze the process of translation.
Findings
The study finds that practice variation is primarily caused by two types of decoupling: policy-practice and means-ends. Contrary to previous studies, coercion in policy compliance is not found to decrease practice variation.
Research limitations/implications
The limitations primarily stem from the empirical selection of two large public health-care organizations in Sweden, affecting the study’s generalizability. Reducing practice variation is more effectively achieved through goal alignment than coercion, leading to implications for the design of governance and control.
Practical implications
Policymakers should, instead of focusing on control-related compliance, work to align organizational objectives and policies to decrease practice variation for successful benefits realization.
Social implications
The study contributes to better benefits realization of digital transformation initiatives in health care. As such, the authors contribute to a better functioning and more transformative health care in times of increased demand and decreased supply of health-care services.
Originality/value
The study challenges conventional wisdom by identifying that coercion is less effective than goal alignment in reducing practice variation, thereby enhancing the understanding of policy implementation dynamics in health-care settings.
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Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…
Abstract
Purpose
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.
Design/methodology/approach
The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.
Findings
The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.
Originality/value
This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.
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Dev Raj Adhikari and Prakash Shrestha
The purpose of this paper is to explore and analyze the context and concept of higher education for sustainable development (HESD) in Nepalese higher educational institutions…
Abstract
Purpose
The purpose of this paper is to explore and analyze the context and concept of higher education for sustainable development (HESD) in Nepalese higher educational institutions (HEIs).
Design/methodology/approach
The research gathers facts and information both from primary and secondary sources. Five open-ended questions were developed to interview university high-ranking officials, such as VCs, registrars, deans and the chief of the planning division.
Findings
The inclusion of 17 sustainable development goals in the country’s Fifteenth Plan, national policy documents, and the University Grants Commission-led higher education reform programme provides sufficient context for HESD. In the absence of HESD literacy and a persuasive strategy, university leadership is less active in lobbying for SDG 4.7 with the government and funding agencies, university faculties and trade unions. In fact, both insights and initiatives to conceptualize HESD are lacking.
Research limitations/implications
This study’s setting is distinct and the interpretation of the HESD concept is based on a small sample size. Thus, the generalization of its findings is intrinsically limited in the context of a country in the geographic region. However, the findings of this research provide practical insights to implement HESD in Nepalese HEIs.
Practical implications
This study is intended to inform and prepare the Nepalese academic community, urging HEIs to implement HESD with a well-defined plan of action. It contributes to the literature by considering how the current context and concept of HESD suites to promote sustainability in Nepalese HEIs, transforming the traditional academic structure and making academic leaders aware that HESD is only a means to an end.
Originality/value
This research is Nepal’s first study of its type with a broad understanding of the context and concept of HESD. It also provides information for HEI leaders on how to initiate the HESD acceleration process.
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Vahid Zahedi Rad, Abbas Seifi and Dawud Fadai
This paper aims to develop a causal feedback structure that explains the dynamics of entrepreneurship development in Iran’s photovoltaic (PV) technological innovation system (TIS…
Abstract
Purpose
This paper aims to develop a causal feedback structure that explains the dynamics of entrepreneurship development in Iran’s photovoltaic (PV) technological innovation system (TIS) to design effective policy interventions for fostering PV innovation.
Design/methodology/approach
This study adopts the system dynamics approach to develop the causal structure model. The methodology follows a systematic method to elicit the causal structure from qualitative data gathered by interviewing several stakeholders with extensive knowledge about different aspects of Iran’s PV TIS.
Findings
Lack of technological knowledge and financial resources within Iranian PV panel-producing firms are the main barriers to entrepreneurship development in Iran’s PV TIS. This study proposes two policy enforcement mechanisms to tackle these problems. The proposed feedback mechanisms contribute to the domestic PV market size and knowledge transfer from public research organizations to the PV industry.
Practical implications
The proposed policy mechanisms aid Iranian policymakers in designing effective policy interventions stimulating innovation in Iran’s PV industry.
Originality/value
The main contributions of this study include conceptualizing the causal structure capturing entrepreneurship dynamics in emerging PV TIS and proposing policy mechanisms fostering entrepreneurship and innovation in PV sectors.
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