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Open Access
Article
Publication date: 16 January 2017

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…

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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.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 26 August 2024

Christian Stadler, Julia Hautz and Thomas Ortner

Distance has been a core concept and issue in international business and management research. While scholars argue that distance through internationalization is increasing costs…

Abstract

Purpose

Distance has been a core concept and issue in international business and management research. While scholars argue that distance through internationalization is increasing costs, distance is also associated with positive implications such as the integration of more diverse knowledge. Still, many firms struggle to manage distance effectively and efficiently in their multinational contexts. The purpose of this study therefore is to propose Open Strategy – increasing transparency and inclusion in the strategy process – as an attractive concept for managing distance.

Design/methodology/approach

This is a conceptual paper where the authors introduce Open Strategy to the IB community.

Findings

The authors argue that opening the strategy of multinational enterprises, enables firms to leverage diversity by re-combining the firms diverse and distant knowledge. It also reduces distance by moving beyond formal mechanisms of control and coordination to improve joint understanding, cooperative commitment and strategy implementation. The framework shows how firms can move beyond established dogmas in international business research by rendering their strategy processes more open.

Originality/value

Leveraging the Open Strategy literature, the authors are able to find a way to respond to the challenge of increasing distance, in fact even arguing that distance can be beneficial if framed as diversity.

Details

Multinational Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1525-383X

Keywords

Content available
Article
Publication date: 1 May 1999

Lan Anh Tran

136

Abstract

Details

Asian Libraries, vol. 8 no. 5
Type: Research Article
ISSN: 1017-6748

Keywords

Content available
Article
Publication date: 1 February 2000

Alistair S. Duff

63

Abstract

Details

Library Review, vol. 49 no. 1
Type: Research Article
ISSN: 0024-2535

Keywords

Open Access

Abstract

Details

Gender and the Violence(s) of War and Armed Conflict: More Dangerous to Be a Woman?
Type: Book
ISBN: 978-1-78769-115-5

Open Access
Article
Publication date: 3 March 2021

Nikhil Kant, K.D. Prasad and Kumari Anjali

This paper aims to derive criteria for a strategic selection of learning management system (LMS) after making an analysis of the feedback data collected from learners and academic…

4275

Abstract

Purpose

This paper aims to derive criteria for a strategic selection of learning management system (LMS) after making an analysis of the feedback data collected from learners and academic counselors in open and distance learning (ODL) to evaluate their perceptions. This analysis hints at the need to implement a learning management system (LMS) in ODL. Selecting an appropriate LMS can prove to be a strategic approach for ODL in achieving self-reliance and competitiveness.

Design/methodology/approach

Research design includes qualitative design intended to discuss the features, advantages and attributes of different popular LMSs and compare them. In addition, the quantitative design (a questionnaire-based online feedback) to analyze the perceptions of the learners and academic counselors in order to know their e-learning needs has also been used. Results have been exhibited in tabular/graphical formats for easy comprehension and enhanced understanding.

Findings

Findings of the study suggest that availability of plethora of LMSs in the market, which also include open source (OS) LMSs, makes the decision- making as regards selection of an appropriate LMS strategically crucial requiring adequate consideration of every aspect such as cost, quality, usage, capacity, budget and most importantly priorities and objectives.

Research limitations/implications

This study will help educational administrators and decision-makers in ODL for building a quality civilized life and empowered society by removing the constraints related to financial problems, disabilities, time, geographical conditions and many others in bringing education to the doorstep of every willing learner. The technical details of LMS, however, were intentionally kept simplified to achieve the objective and provide easy comprehensibility for the reader with little technical background, which might be a limitation of this study.

Originality/value

This study highlights that ODL has tasted success with optimum exploitation of different technological advancements in its transformational expedition from conventional learning to innovative e-learning and to the newest adaptive e-learning system. The huge potential of LMS, in providing learners and educators in ODL with an effective web-based learning system incorporating almost all the academic activities, has attracted organizations for using it not only for imparting education to learners but also for providing appropriate trainings to their human resources.

Open Access
Book part
Publication date: 16 October 2020

Abstract

Details

Gender and the Violence(s) of War and Armed Conflict: More Dangerous to Be a Woman?
Type: Book
ISBN: 978-1-78769-115-5

Content available
Book part
Publication date: 5 July 2017

Abstract

Details

Insights and Research on the Study of Gender and Intersectionality in International Airline Cultures
Type: Book
ISBN: 978-1-78714-546-7

Content available
Article
Publication date: 6 April 2010

Kadom Shubber

1078

Abstract

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 3 no. 1
Type: Research Article
ISSN: 1753-8394

Open Access
Article
Publication date: 28 July 2021

Rodanthi Tzanelli and Dimitris Koutoulas

Drawing on the discursive properties of placemaking theory, this paper discusses the development of film tourism in Crete from the release of the award-winning Zorba the Greek

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Abstract

Purpose

Drawing on the discursive properties of placemaking theory, this paper discusses the development of film tourism in Crete from the release of the award-winning Zorba the Greek (dir. Michael Cacoyannis, ZG) to date. The approach is “genealogical,” seeking to explain how ZG-inspired tourism on Crete ended up being more than about the film itself owing to historical contingency.

Details

Tourism Critiques: Practice and Theory, vol. 2 no. 2
Type: Research Article
ISSN: 2633-1225

Keywords

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