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Article
Publication date: 11 June 2018

Esi Abbam Elliot, Benjamin Ngugi and Charles A. Malgwi

The purpose of this paper is to investigate how technological innovations mitigate inefficiencies in marketing channels in the context of microfinance markets in emerging…

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Abstract

Purpose

The purpose of this paper is to investigate how technological innovations mitigate inefficiencies in marketing channels in the context of microfinance markets in emerging markets. By examining in detail, specific market inefficiencies that inhibit the efforts of micro and small enterprises to access microfinance in emerging markets and the use of technology to alleviate these failures, the authors bridge the literatures on marketing channel inefficiencies and technological innovation relevant to emerging markets.

Design/methodology/approach

The authors use a qualitative method in the form of phenomenological interviews and participant observation in Ghana, West Africa, to investigate the research question.

Findings

The three themes that arise from the findings are: channel structure and structure selection; power-dependence relationships and relational outcomes; and conflict mechanisms and control behaviors. Customerization of technology is observed to mitigate inefficiencies in mobile marketing channels by facilitating data sharing, reminders, peer referencing and other marketing strategies of awareness, affordability, access and scalability.

Research limitations/implications

The limitations of this study are the fact that the context of the study is only one emerging market country – Ghana. This market is however experiencing dynamic changes in mobile technology innovations that is revolutionizing the microfinance industry.

Practical implications

Mobile money innovations have advanced the scope of marketing channels to the point that an updated perspective of the role of mobile technology in mitigating marketing channels inefficiency is both appropriate and timely.

Originality/value

The authors make the contribution of customerization as an aspect of mobile technology that is a key enabler in microfinance marketing channels, serving to mitigate microfinance market inefficiencies. Additionally, the study augments theories on the marketing channels framework by contributing perspectives on mobile technology.

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 3 October 2016

Charles A. Malgwi

The purpose of this paper is threefold: it examines and analyzes the extent to which corruption and bribery have become the quintessential problem of international…

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1883

Abstract

Purpose

The purpose of this paper is threefold: it examines and analyzes the extent to which corruption and bribery have become the quintessential problem of international business and economies; analyzes the effect of corruption and bribery on international business at the macro level; and recommends specific action-oriented sustainable initiatives to help mitigate corruption and bribery.

Design/methodology/approach

This paper has conducted an in-depth global analysis of extant literature on corruption and bribery affecting international business.

Findings

This paper provides a succinct analysis of corruption and bribery relevant and critical to international business. It shows that corruption undermines democracy and the rule of law; leads to violations of human rights; distorts markets; erodes the quality of life; and allows organized crime, terrorism and other threats to human security.

Research limitations/implications

This paper realizes that not all corruption and bribery have the same degree of impact on all countries and economies. This issue is not discussed, as it is outside the scope of the paper.

Practical implications

This paper serves as a good reference for international business community, anti-corruption agencies, law enforcement and for pedagogy in the classroom.

Originality/value

Provides a concise macro level of pertinent corruption and bribery issues useful as a learning material for international business, trade and development and corporate social responsibility.

Details

Journal of Financial Crime, vol. 23 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 31 December 2004

Charles A. Malgwi

Discusses Nigeria’s efforts, especially through its Economic and Financial Crimes Commission (EFCC), to meet the requirements of the global Financial Action Task Force on…

Abstract

Discusses Nigeria’s efforts, especially through its Economic and Financial Crimes Commission (EFCC), to meet the requirements of the global Financial Action Task Force on money laundering and other financial crimes; the paper updates an earlier one by A. C. Chukwuemerie. Reviews the related literature and outlines the magnitude of fraudulent activities in Nigeria. Describes the functional mechanisms for fighting fraud prior to the establishment of the EFCC, the functions and powers of the EFCC (Establishment) Act 2002, its offences and penalties, asset and property forfeiture, and declaration of assets and properties. Cites anecdotal evidence of the Commission’s and other agencies’ crackdown on fraud, and makes recommendations for strengthening the code of honour through a fraud prevention programme.

Details

Journal of Financial Crime, vol. 12 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 February 2005

Kimberly C. Gleason, Charles A. Malgwi, Ike Mathur and Vincent Owhoso

In this exploratory study, we investigate the influence and effects of foreign government corruption on the market value and accounting outcomes of US multinational…

Abstract

In this exploratory study, we investigate the influence and effects of foreign government corruption on the market value and accounting outcomes of US multinational corporations. We use hierarchical cluster analysis on Transparency International Corruption scores to identify high and low corruption in both developed and developing countries. We argue that corruption obscures the true value of assets, makes valuation difficult, and reduces the potential gains of an acquisition. We find that firms acquiring assets from governments in high corruption environments tend to be larger in size and more intangible asset‐oriented than those expanding into low corruption environments. We find that the market responds much more favorably to expansions into low corruption environments than high corruption environments for both acquisitions and joint ventures. We find little evidence that long run accounting performance is adversely affected by government‐multinational relationships in high corruption environments. However, long run market value outcomes are negative for all firms entering into relationships with foreign governments, and are especially negative for joint venture relationships in developing high corruption environments. Finally, we find that systematic risk increases substantially for firms entering high corruption environments through trust‐based modes of expansions.

Details

Review of Accounting and Finance, vol. 4 no. 2
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 29 April 2020

Md. Ali Rasel and Sandar Win

The purpose of this article is to systematically review extant research on the corporate governance (CG) of microfinance institutions (MFIs) from a global perspective. In…

Abstract

Purpose

The purpose of this article is to systematically review extant research on the corporate governance (CG) of microfinance institutions (MFIs) from a global perspective. In the process, it discusses scholarly contributions and highlights key issues from the findings of past studies on several governance attributes, in particular, their interconnections and influence on different institutional outcomes of the sector.

Design/methodology/approach

Although academic work on microfinance governance is substantial, prior studies lack a comprehensive approach to reviewing the literature on this topic. We adopted a systematic method to review past studies on microfinance CG by applying particular inclusion and exclusion criteria. In this regard, the study developed specific questions and sought to find their answers from the existing literature.

Findings

The findings from our research indicate that microfinance governance-performance relationship is the central focus of the majority of our reviewed papers, although a few attempts have been made to explain the interconnection between CG mechanisms at the firm and institutional level. Our findings also show that existing studies have used a variety of techniques to measure MFI performance vis-à-vis their hybrid mission, such as profitability and outreach. Moreover, the study found that common topics discussed in the mainstream literature include board structure, CEO characteristics, audit quality, external governance, disclosure and MFI ownership type.

Research limitations/implications

This review has some limitations that warrant further research. First, we considered only peer-reviewed scientific publications for our systematic review. Second, we omitted non-English journal papers from our sample. In light of these limitations, we provide some future research directions that may shed further light on our current inquiry.

Originality/value

This paper evaluates past relevant studies using a systematic approach (in preference to the commonly used narrative approach) for a span of over eighteen years; thereby contributing significantly to the sectoral governance literature. This study is novel in that it offers new incentives and opportunities for further research in order to meet the shortcomings of reviewed papers from various theoretical, empirical, methodological and geographical standpoints.

Details

Journal of Economic Studies, vol. 47 no. 7
Type: Research Article
ISSN: 0144-3585

Keywords

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