Search results
1 – 10 of 15Indra Caniago, Yuliansyah Yuliansyah, Fajar Gustiawaty Dewi and Agrianti Komalasari
The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work…
Abstract
Purpose
The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.
Design/methodology/approach
This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.
Findings
The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.
Research limitations/implications
It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.
Originality/value
The initial research focused on the relationship between Islamic work ethics in behavioral accounting.
Details
Keywords
Saida Dammak, Sonia Mbarek and Manel Jmal
This study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine…
Abstract
Purpose
This study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine the moderating effect of Machiavellianism on the relationship between professionals’ ethical judgments and whistleblowing intention, as well as the mediating effect of personal responsibility, personal costs/benefits and the seriousness of the questionable act on this relationship.
Design/methodology/approach
The data were collected via a survey sent to 201 Tunisian accounting professionals and analyzed using the structural equation method.
Findings
The results indicate that ethical judgments support the whistleblowing intentions among Tunisian accountants. However, this relationship is affected by Machiavellian behavior that minimizes whistleblowing. Furthermore, the results show that Machiavellianism is negatively associated with whistleblowing intention and has an indirect effect on whistleblowing through perceived personal benefit and the seriousness of the questionable act.
Originality/value
Examining the ethical ideologies that may affect whistleblowing, including Machiavellianism and ethical judgment, in the Tunisian context contributes to the literature on the accounting profession in the Middle East and North Africa. The results of this study could raise awareness among policymakers and regulators in developing countries, particularly in Tunisia, to value whistleblowing as a mechanism for detecting and controlling organizational misconduct and enact regulations that encourage accounting professionals to report fraudulent acts while protecting them.
Details
Keywords
Paula Hearn Moore, Ben Le and Donna L. Paul
This paper examines how manufacturing firms impacted by the nitrogen oxides (NOx) Budget Trading Program (NBP) strategically managed working capital to release funds for increased…
Abstract
Purpose
This paper examines how manufacturing firms impacted by the nitrogen oxides (NOx) Budget Trading Program (NBP) strategically managed working capital to release funds for increased costs and mitigate the negative impact on firm performance.
Design/methodology/approach
The study uses a panel data set including 11,302 manufacturing firm-year observations listed on the US exchanges during the period 2000–2008. The authors use Tobin's Q to proxy for firm performance, and cash holding, cash conversion cycle (CCC), days sales outstanding (DSO), days sales inventory (DSI) and days payable outstanding (DPO) for working capital management (WCM). The empirical analysis is conducted using both ordinary least squares (OLS) and propensity score matching (PSM) regressions.
Findings
The authors find that firms respond to the higher utility costs imposed by the NBP by decreasing CCC, DSO and DSI. This active WCM response partially mitigated the impact of increased compliance costs on performance for firms affected by the NBP. Results are robust in PSM regressions.
Research limitations/implications
Climate change is a global issue that has attracted increasing attention in recent years. This study shows how firms can adjust short-term financing strategies to address the costs of compliance with climate change regulation.
Originality/value
The paper contributes to the emerging literature on corporate finance and climate policy actions. The authors use the unique experimental setting of the NBP to examine the regulatory impact on corporate financial management. The authors demonstrate how firms used active WCM to mitigate the negative performance impact of regulatory compliance with the NBP, providing novel insight on the implication of compliance with climate change legislation.
Details
Keywords
Margie Foster, Hossein Arvand, Hugh T. Graham and Denise Bedford
This chapter makes a case for extending institutional preservation strategies to the entire landscape of knowledge capital. First, the authors define the three primary types of…
Abstract
Chapter Summary
This chapter makes a case for extending institutional preservation strategies to the entire landscape of knowledge capital. First, the authors define the three primary types of capital – physical, financial, and knowledge. Knowledge capital is further broken down into three categories – human, structural, and relational. The individual types of knowledge capital are defined, along with their variant economic properties and behaviors. The challenges these variations present for preservation are discussed. The authors also highlight these assets’ significant opportunities for curating new knowledge. Each type of knowledge capital is described, along with the preservation challenges and the curation opportunities.
Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter
Pragati Priya and Chandan Sharma
The study examines how the liquid assets holdings among non-financial Indian firms vary due to tightening monetary policy and increasing macroeconomic uncertainty.
Abstract
Purpose
The study examines how the liquid assets holdings among non-financial Indian firms vary due to tightening monetary policy and increasing macroeconomic uncertainty.
Design/methodology/approach
The authors analyze 5,640 firms for the period 2011–2021. The authors first estimate India’s monetary policy shocks by decomposing the exogenous shocks from the systematic component of monetary policy changes. The authors then examine the effects of the estimated monetary policy shocks and a range of macroeconomic and policy uncertainty indicators on companies’ cash and bank balances to asset ratios using two-step system generalized method of moments (GMM) estimators.
Findings
The authors find that monetary policy shocks cause the cross-sectional variances for the firms’ liquidity holdings to increase. In anticipation of macroeconomic volatility, companies respond to these shocks after taking into account all the firm-level information to minimize the opportunity costs of holding extra cash or too few cash balances that can hamper firms’ operations. Furthermore, compared to other shocks, the contribution of inflation-induced shocks is predicted to be the largest in the cross-sectional deviation of the firm’s cash holdings. The authors also find that low-growth, older and financially constrained firms observe lesser heterogeneity in their cash holdings as they tend to hold cash as a precautionary buffer.
Originality/value
The authors’ approach to the analysis is unique in many ways. To address potential transmission bias, the authors use nowcasts and forecasts of real gross domestic product (GDP) growth and inflation to generate a series of exogenous monetary policy shocks for identifying unanticipated changes in short-term interest rates. Subsequently, the authors estimate how these shocks affect the cross-sectional deviation of liquid assets. For estimating the effects of macroeconomic uncertainty on corporate cash demand, the authors utilize a range of proxies for uncertainty. Unlike previous attempts, the authors offer evidence for a developing and fast-emerging economy.
Details
Keywords
Sanjana Arora, Jonas Debesay and Hande Eslen-Ziya
The COVID-19 pandemic has resurfaced challenges to gender equality and gender relations both worldwide and in Norway. There have been massive public discussions on social media…
Abstract
Purpose
The COVID-19 pandemic has resurfaced challenges to gender equality and gender relations both worldwide and in Norway. There have been massive public discussions on social media platforms, highlighting the potential of analysing public discourses in a non-reactive manner (Rauchfleisch et al., 2021). Further, discourses from social media may affect cultural representations and broad discourses in society (Rambukkana, 2015), such as that related to gender. In this article, by studying the Norwegian Twitter users' discussion on gender as related to COVID-19 pandemic, the authors will examine the everyday gendered discourses.
Design/methodology/approach
Data for this project were collected from the social media platform Twitter. The authors conducted the search on 16th November 2020, and that resulted in a total of 485 results, inclusive of both original tweets and replies. The data were analysed qualitatively using thematic analysis.
Findings
The thematic analysis of the tweets revealed three main categories which were mirrored in recognisable and widespread discourses about gender: (1) stereotypical gendered behaviours, (2) construction of masculinities and (3) othering. The authors argued that the stereotypes on gendered behaviour, traits and ideology together attribute to the maintenance of unequal gender structures.
Originality/value
This article explored discourses on gender on Twitter, the networked public sphere of Norway during the COVID-19 pandemic. Given that discourses both reflect and shape social configurations, they have the power to shape gender realities. With the transcendence of social media across geographic boundaries, the authors’ findings are relevant both for Norway and globally.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-08-2022-0482
Constantin Bratianu, Alexeis Garcia-Perez, Francesca Dal Mas and Denise Bedford
Margie Foster, Hossein Arvand, Hugh T. Graham and Denise Bedford
This essay engages with scholarship on history as a discipline, curriculum documents and academic and public commentary on the teaching of history in Australian, British and…
Abstract
Purpose
This essay engages with scholarship on history as a discipline, curriculum documents and academic and public commentary on the teaching of history in Australian, British and Canadian secondary contexts to better understand the influence of the tension between political pressure and disciplinary practice that drives the history wars in settler-colonial nations, how this plays out in secondary history classrooms and the ramifications this may have on students' democratic dispositions.
Design/methodology/approach
This article aims to compare secondary history curricula and pedagogies in Australia, Britain and Canada to better articulate and conceptualise the influence of the “history wars” over the teaching of national histories upon the intended and enacted curriculum and how this contributes to the formation of democratic dispositions within students. A conceptual model, drawing on the curriculum assessment of Porter (2006) and Gross and Terra's definition of “difficult pasts” has been developed and used as the basis for this comparison. This model highlights the competing influences of political pressure upon curriculum creation and disciplinary change shaping pedagogy, and the impact these forces may have upon students' experience.
Findings
The debate around what content students learn, and why, is fraught because it is a conversation about what each nation values and how they construct their own national identity(ies). This is particularly timely when the democratic self-identification of many nations is being challenged. The seditious conspiracy to storm the US Capitol on 6 January 2021, Orban's “illiberal democracy” in Hungary and the neo-Nazis in Melbourne, Australia are examples of the rise of anti-democratic sentiment globally. Thus, new consideration of how we teach national histories and the impact this has on the formation of democratic dispositions and skills is pressing.
Originality/value
The new articulation of a conceptual model for the impact of the history wars on education is an innovative synthesis of wide-ranging research on: the impacts of neoliberalism and cultural restorationism upon the development of intended curriculum; discipline-informed inquiry pedagogies used to enact the curriculum; and the teaching of national narratives as a political act. This comprehensive comparison of the ways in which history education in settler-colonial nations has developed over time provides new insight into the common elements of national history education, and the role this education can play in developing democratic dispositions.
Details