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Article
Publication date: 13 September 2011

Doan Ngoc Phi Anh, Duc‐Tho Nguyen and Lokman Mia

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a…

Abstract

Purpose

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.

Design/methodology/approach

Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.

Findings

Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.

Originality/value

This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.

Details

Pacific Accounting Review, vol. 23 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Content available
Article
Publication date: 12 March 2020

Abdarahman M. Kalifa, Iwan Triyuwono, Gugus Irianto and Yeney Widya Prihatiningtias

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Abstract

Purpose

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Design/methodology/approach

The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.

Findings

This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.

Practical implications

This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.

Originality/value

The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

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Article
Publication date: 1 September 2001

Mark N. Wexler

Examines the who, what and why of the knowledge mapping process used in the visual display of information in contemporary organizations. Knowledge mapping serves as the…

Abstract

Examines the who, what and why of the knowledge mapping process used in the visual display of information in contemporary organizations. Knowledge mapping serves as the continuously evolving organizational memory, capturing and integrating strategic explicit knowledge within an organization and between an organization and its external environment. Knowledge map making is treated as a medium of communication over what is important and actionable information (knowledge) in organizational contexts. Effective knowledge maps take into account the who, what and why of the knowledge mapping process. Effective knowledge maps help identify intellectual capital, socialize new members, enhance organizational learning and help anticipate impending threats and/or opportunities.

Details

Journal of Knowledge Management, vol. 5 no. 3
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 26 April 2013

Jennifer Koenig Johnson

Purpose ‐ The purpose of this paper is to cite and briefly discuss digital map collections. Design/methodology/approach ‐ Digital map collections were located…

Abstract

Purpose ‐ The purpose of this paper is to cite and briefly discuss digital map collections. Design/methodology/approach ‐ Digital map collections were located, evaluated, and selected. Collections included in the annotated bibliography consist primarily of maps that originated in print, or contain historical maps, or are unique. Each included collection meets at least one of those criteria. Findings ‐ There are a wide variety of resources available online that users can freely access. This annotated bibliography focuses specifically on digital collections that contain cartographic materials. Each item, after being evaluated, includes a citation, brief description, and usage instructions. Originality/value ‐ While there are many digital collections available for users to access that focus primarily on the manuscript and photograph formats, there are a variety of other formats that are also digitized, such as cartographic materials. This annotated bibliography highlights 40 collections that were located, evaluated, and described. Most of these collections originate in print materials, while at least one collection focuses specifically on digitally born maps. All maps collections are housed and created by institutions or organizations in the USA, while the content ranges in subjects, date ranges, and geographic locations.

Details

Reference Reviews, vol. 27 no. 4
Type: Research Article
ISSN: 0950-4125

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Book part
Publication date: 10 December 2003

Michal Alberstein

The present paper attempts to map the discursive relations between conflict and settlement as reflected in the realms of law and mediation during the second half of the…

Abstract

The present paper attempts to map the discursive relations between conflict and settlement as reflected in the realms of law and mediation during the second half of the 20th century, offering a 21st century model to combine the mediation drive to settle through reaching inter-subjective transformation with the legal drive to escalate and promote social conflict. Contemporary mediation, according to this model, should involve on the one hand “negotiating for justice,” according to the familiar models of problem solving and transformation, and on the other hand “fighting for law”: acknowledging the self-referential and ideological quality of conflicts, while emphasizing the pragmatic need to end them through an interpretive public act that involves value judgments.

Details

Studies in Law, Politics and Society
Type: Book
ISBN: 978-1-84950-252-8

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Article
Publication date: 16 March 2015

Raymond Pun

The purpose of this paper is to conceptualize how digital humanities (DH) projects can be integrated into instructional services programs in libraries. The paper draws on…

Abstract

Purpose

The purpose of this paper is to conceptualize how digital humanities (DH) projects can be integrated into instructional services programs in libraries. The paper draws on three digital projects from the New York Public Library (NYPL) and explores how librarians can creatively utilize these resources to teach new digital literacy skills such as data analysis and data management. For patrons, they can learn about the content of these crowd-sourcing projects as well. By integrating DH projects into library instruction, the possibilities and opportunities to expand and explore new research and teaching areas are timely and relevant.

Design/methodology/approach

The approach of this paper is to explore NYPL’s three digital projects and underscore how they can be integrated into instructional services: “What’s On the Menu,” “Direct Me NYC” and “Map Warper” all offer strengths and limitations but they serve as paradigms to explore how digital resources can serve multipurpose use: they are databases, digital repositories and digital libraries but they can also serve as instructional service tools.

Findings

The paper conceptualizes how three DH projects can serve as teaching opportunities for instructional services, particularly teaching digital literacy skills. By exploring the content of each digital project, the paper suggests that users can develop traditional information literacy skills but also digital literacy skills. In addition, as crowdsourcing projects, the Library also benefits from this engagement since users are adding transcriptions or rectified maps to the Library’s site. Patrons develop visual literacy skills as well. The paper addresses how librarians can meet the needs of the scholarly community through these new digital resources. While the paper only addresses the possibilities of these integrations, these ideas can be considered and implemented in any library.

Practical implications

The paper addresses positive outcomes with these digital resources to be used for library instructional services. Based on these projects, the paper recommends that DH projects can be integrated into such instructions to introduce new content and digital skills if appropriate. Although, there are limitations with these digital resources, it is possible to maximize their usage if they are used in a different and creative way. It is possible for DH projects to be more than just digital projects but to act as a tool of digital literacy instruction. Librarians must play a creative role to address this gap. However, another limitation is that librarians themselves are “new” to these resources and may find it challenging to understand the importance of DH projects in scholarly research.

Originality/value

This paper introduces DH projects produced in a public research library and explores how librarians can use these digital projects to teach patrons on how to analyze data, maps and other content to develop digital literacy skills. The paper conceptualizes the significant roles that these DH projects and librarians can play as critical mediators to introducing and fostering digital literacy in the twenty-first century. The paper can serve as an interest to academic and public libraries with large research collections and digital projects. By offering new innovative ideas of integrating DH into instructional services, the paper addresses how DH projects teaching tools can support specific digital skills such as visual literacy and data analysis.

Details

Library Hi Tech, vol. 33 no. 1
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 1 December 2005

Robert Shoemaker

To outline the conceptual and technical difficulties encountered, as well as the opportunities created, when developing an interlinked collection of web‐based digitised…

Abstract

Purpose

To outline the conceptual and technical difficulties encountered, as well as the opportunities created, when developing an interlinked collection of web‐based digitised primary sources on eighteenth century London.

Design/methodology/approach

As a pilot study for a larger project, a variety of primary sources, including the Old Bailey Proceedings (OBP), were digitised and then interlinked using names. The paper outlines the solutions adopted for dealing with uncertainties in record linkage and for displaying a range of different historical sources while preserving their archival integrity.

Findings

Records should be linked with varying degrees of probability, allowing users to participate in the choice of which records truly concern the same individuals.

Research limitations/implications

Further work is necessary to create mechanisms for allowing users to specify levels of certainty in record linkage, and to develop methods for searching and displaying results when working with multiple collections of archival sources.

Originality/value

This paper shows the potential of combining XML markup with flexible record linkage strategies to interlink complex collections of digitised sources. The resulting source will allow historians to ask new historical questions; in this case concerning the role played by individuals in shaping the evolution of social welfare provision in London.

Details

Program, vol. 39 no. 4
Type: Research Article
ISSN: 0033-0337

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Article
Publication date: 10 June 2014

Kathryn Rose

Abstract

Details

Reference Reviews, vol. 28 no. 5
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 10 August 2015

Sirinuch Nimtrakoon and Michael Tayles

The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze…

Abstract

Purpose

The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these by reference to various strategic typologies.

Design/methodology/approach

Contingency theory, proposing a fit between MAPs and a comprehensive set of strategic typologies is used. Factor analysis, cluster analysis, and Kruskal-Wallis one-way ANOVA is applied to analyze the data and test the hypotheses.

Findings

It was observed that firms pursuing differentiation/prospector/entrepreneurial/build strategies significantly report higher benefit from contemporary MAPs. Firms with a cost leadership strategy were, as expected, found to obtain higher benefit from traditional MAPs. Contrary to expectations, entrepreneurial firms reported higher benefit from traditional MAPs than conservative firms.

Research limitations/implications

Like all survey work this relies on questionnaire responses of individual organization members. A selection approach was adopted so no direct relationship with organization performance was investigated.

Practical implications

Although use of the full range of MAPs is reported there is still reliance on traditional MAPs. Hence further exposure of businesses and practitioners to contemporary techniques is recommended in training, professional development, and interactions with international partners.

Originality/value

The paper provides insight into MAPs in Thailand, an emerging economy and one with limited published academic research in management accounting. It incorporates four strategic typologies which previously have been mainly used individually in MA research.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 30 November 2020

Padmi Nagirikandalage, Ben Binsardi, Kaouther Kooli and Anh Ngoc Pham

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Abstract

Purpose

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Design/methodology/approach

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

Findings

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

Research limitations/implications

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

Practical implications

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

Originality/value

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.

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