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Ataur Belal, Crawford Spence, Chris Carter and Jingqi Zhu
The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can…
Abstract
Purpose
The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can be thought of as being genuinely “global”.
Design/methodology/approach
Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms.
Findings
The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead of full member firms) in Bangladesh and tend to offer restricted service lines. Additionally, the paper identifies professional, commercial and cultural barriers to greater Big 4 involvement in the local market. Conceptually, the chief contribution of this paper is to explore how the effects of globalizing capitalism and standardised “best practices” in global professional service work are mediated through the societal effects of Bangladeshi society, resulting in the Big 4 having only a tentative presence in the Bangladeshi market.
Research limitations/implications
The findings cast doubt on the extent to which self-styled GPSFs are truly “global” in nature. Future work examining the Big 4, or accounting more generally, in the context of globalization, would do well to pay greater attention to the experience of professionals in emerging markets.
Originality/value
Whilst there has been much work looking at accounting and accountants in the context of globalization, this work has tended to privilege “core” western empirical settings. Very little is known about professional service firms in “peripheral” emerging markets. Furthermore, this study extends the application of the system, society and dominance framework by mapping the interactions and dynamics of these three sources of influence in the setting of PSFs.
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Chris Brown, Robert White and Anthony Kelly
Change agents are individuals who can successfully transform aspects of how organisations operate. In education, teachers as change agents are increasingly seen as vital to the…
Abstract
Change agents are individuals who can successfully transform aspects of how organisations operate. In education, teachers as change agents are increasingly seen as vital to the successful operation of schools and self-improving school systems. To date, however, there has been no systematic investigation of the nature and role of teacher change agents. To address this knowledge gap, we undertook a systematic review into five key areas regarding teachers as change agents. After reviewing 70 outputs we found that current literature predominantly positions teacher change agents as the deliverers of top-down change, with the possibility of bottom-up educational reform currently neglected.
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Tine Buffel, Patty Doran, Mhorag Goff, Luciana Lang, Camilla Lewis, Chris Phillipson and Sophie Yarker
This paper aims to explore the social impact of the COVID-19 pandemic, focusing on issues facing older people living in urban areas characterised by multiple deprivation.
Abstract
Purpose
This paper aims to explore the social impact of the COVID-19 pandemic, focusing on issues facing older people living in urban areas characterised by multiple deprivation.
Design/methodology/approach
The paper first reviews the role of place and neighbourhood in later life; second, it examines the relationship between neighbourhood deprivation and the impact of COVID-19; and, third, it outlines the basis for an “age-friendly” recovery strategy.
Findings
The paper argues that COVID-19 is having a disproportionate impact on low-income communities, which have already been affected by cuts to public services, the loss of social infrastructure and pressures on the voluntary sector. It highlights the need for community-based interventions to be developed as an essential part of future policies designed to tackle the effects of COVID-19.
Originality/value
The paper contributes to debates about developing COVID-19 recovery strategies in the context of growing inequalities affecting urban neighbourhoods.
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Myoung-Kang Heo, Yong Jin Kim and Min-Sung Kim
The studies focusing on inbound logistics in the automobile industry have been limited because of the relatively small portion of logistics cost. But now it is recognized as one…
Abstract
The studies focusing on inbound logistics in the automobile industry have been limited because of the relatively small portion of logistics cost. But now it is recognized as one of the critical factors for efficient execution of supply chain management (SCM). The survey of suppliers in the automobile industry conducted in this study indicated significant relationships among logistics performance, logistics outsourcing, and performance evaluation level. This research is three-fold. First, current status of part supplier's logistics was analyzed by interviews with inbound logistics providers and suppliers. Second, management type of logistics was analyzed. There were three kinds of logistics -two kinds of logistics outsourcing and direct control by the supplier. Each type of logistics management showed differences about performance. Third, logistics performance evaluation and its relation with the actual logistics performance were presented. Comparable performance evaluation factors were selected, and it is shown that they had a correlation with actual performance.
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Michael Adu Kwarteng, Alex Ntsiful, Christian Nedu Osakwe and Kwame Simpe Ofori
This study proposes and validates an integrated theoretical model involving the theory of planned behavior (TPB), health belief model (HBM), personal norms and information privacy…
Abstract
Purpose
This study proposes and validates an integrated theoretical model involving the theory of planned behavior (TPB), health belief model (HBM), personal norms and information privacy to understand determinants of acceptance and resistance to the use of mobile contact tracing app (MCTA) in a pandemic situation.
Design/methodology/approach
This study draws on online surveys of 194 research respondents and uses partial least squares structural equation modeling (PL-SEM) to test the proposed theoretical model.
Findings
The study establishes that a positive attitude towards MCTA is the most important predictor of individuals' willingness to use MCTA and resistance to use MCTA. Furthermore, barriers to taking action positively influence resistance to the use of MCTA. Personal norms negatively influence resistance to the use of MCTA. Information privacy showed a negative and positive influence on willingness to use MCTA and use the resistance of MCTA, respectively, but neither was statistically significant. The authors found no significant influence of perceived vulnerability, severity, subjective norms and perceived behavioral control on either acceptance or use resistance of MCTA.
Originality/value
The study has been one of the first in the literature to propose an integrated theoretical model in the investigation of the determinants of acceptance and resistance to the use of MCTA in a single study, thereby increasing the scientific understanding of the factors that can facilitate or inhibit individuals from engaging in the use of a protection technology during a pandemic situation.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-10-2021-0533
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Parin Parikh and Christopher S. Dutt
A continuous issue which plagues all service businesses is the process of handling complaints. Whilst the topic has been relatively well explored, extant literature has failed to…
Abstract
Purpose
A continuous issue which plagues all service businesses is the process of handling complaints. Whilst the topic has been relatively well explored, extant literature has failed to fully explore how staff demographics influence the methods in which they manage complaints.
Design/methodology/approach
A qualitative approach was adopted with semi-structured interviews. A purposeful sample was selected, inviting managers from hotels in Dubai to share their views on factors affecting the complaint management process, including the impact of staff demographics.
Findings
Staff demographics were found to have an impact on staff's approach to handle complaints. However, participants generally felt that, with sufficient experience, the impact of many of these influences would be negated.
Originality/value
Literature on complaint management has considered numerous mitigating factors affecting the complaint management process. The impact of staff demographics on how they receive and respond to complaints has not been thoroughly explored.
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Sai (Jane) Jing, Ping Li, Chris Ryan, Cora Un In Wong and Mary Anne Ramos Tumanan
This study aims to identify the attitudes of Chinese residents towards tourists and tourism development. Based on periods of observation, temporary residency and several visits…
Abstract
Purpose
This study aims to identify the attitudes of Chinese residents towards tourists and tourism development. Based on periods of observation, temporary residency and several visits for more than a decade, and supplemented by data collected from 478 residents, the study examines to what extent the rural villagers identify the tourism induced changes as being an outcome of official Chinese policies. The villages, Xidi, Hongcun and Nanping, are three heritage villages in Anhui Province and represent appropriate case studies for such an examination due to their differing histories of tourism administrative procedures. Findings contribute to scholarly knowledge by putting pro-poor tourism and community participation under scrutiny in Chinese context. A change of residents’ perceptions towards tourism could potentially be consequential for tourists’ experience and the sustainability of tourism development, particularly in emerging rural destinations.
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