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Article
Publication date: 4 December 2018

Lina Xu, Eagle Zhang and Corinne Cortese

The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China…

Abstract

Purpose

The purpose of this paper is to consider the role of accounting in the construction and maintenance of political hegemony during Mao’s People’s Commune movement in China between 1958 and 1966. Drawing on concepts of ideological power and intellectual diffusion in political and civil society from Gramsci’s theory of hegemony, it analyses the process by which accounting intellectuals established a set of socialist accounting practices to meet the political challenges of the People’s Commune.

Design/methodology/approach

Gramsci’s theory is adopted to examine how the accounting systems of People’s Commune acted as a mechanism that reflected Mao’s political ideas.

Findings

This paper demonstrates that the accounting system that emerged during these socio-political movements served the ideological purpose of reinforcing Mao’s political ideology and his hegemonic leadership. Accounting functioned within the spheres of both political and civil society to facilitate a national collective will, and to construct behaviours that satisfied the political requirements of the People’s Commune.

Originality/value

This paper will contribute to the accounting history in China from 1958 to 1966.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 12 July 2013

Lina Xu, Corinne Cortese and Eagle Zhang

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Abstract

Purpose

This paper aims to provide an understanding of how accounting systems have changed across four distinct periods of hegemonic leadership in China.

Design/methodology/approach

Using Gramsci's concept of hegemony, periods of leadership and accounting change throughout Chinese history are examined, including the Confucian tradition, the rise of the socialist system followed by the Cultural Revolution in the Maoist era, and the move towards the socialist‐market system in the Dengist era.

Findings

This paper shows how political leaders in these different time periods effectively achieved leadership by destroying an existing hegemony, creating a new ideology, and implanting this into people's daily lives in order to successfully mobilise their ideological systems. Consistent with changes in leadership, Chinese accounting systems are shown to have responded to hegemonic shifts across these periods.

Originality/value

This paper contributes to understandings of Gramsci's concept of hegemony, explanations of, and motivations for, accounting change, and provides an insight into the evolution of accounting systems throughout time in the context of China.

Details

Asian Review of Accounting, vol. 21 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 20 February 2017

Ferdinand Balfoort, Rachel Francis Baskerville and Rolf Uwe Fülbier

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred…

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1544

Abstract

Purpose

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute (guānxì ) impacts on the efficacy of fair value measurement.

Design/methodology/approach

Using a literature review and research of studies of the adoption of IFRS in China, studies of both guānxì and fair value in Chinese accounting research, this study unbundles Williamson’s governance structure and contracting theory to examine how guānxì is positioned orthogonally to fair value (market-oriented valuation) principles for financial reporting. This is followed by a case study of the events surrounding the collapse of China Medical Technologies.

Findings

Guānxì is integral to Asian economies and economic transactions. Resulting conditions, characterised by relational contracting, may not meet the qualitative characteristics of neutrality and faithful representation in fair value measurement of assets and liabilities. The same may be true when insider or “trusted party transaction” values prevail for large ticket transactions among entities in any jurisdiction.

Research limitations/implications

Future research on the impact of guānxì may be constrained by its often hidden, and yet dynamic, character; and the varieties of its manifestations.

Originality/value

This study highlights how difficult it may be to achieve both comparability and relevance in the asset and liability recognition and measurement rules in Asian (and possibly also other) economies adopting accounting principles that are developed in a Western context.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 4 November 2021

Jialiang Xie, Shanli Zhang and Ling Lin

In the new era of highly developed Internet information, the prediction of the development trend of network public opinion has a very important reference significance for…

Abstract

Purpose

In the new era of highly developed Internet information, the prediction of the development trend of network public opinion has a very important reference significance for monitoring and control of public opinion by relevant government departments.

Design/methodology/approach

Aiming at the complex and nonlinear characteristics of the network public opinion, considering the accuracy and stability of the applicable model, a network public opinion prediction model based on the bald eagle algorithm optimized radial basis function neural network (BES-RBF) is proposed. Empirical research is conducted with Baidu indexes such as “COVID-19”, “Winter Olympic Games”, “The 100th Anniversary of the Founding of the Party” and “Aerospace” as samples of network public opinion.

Findings

The experimental results show that the model proposed in this paper can better describe the development trend of different network public opinion information, has good stability in predictive performance and can provide a good decision-making reference for government public opinion control departments.

Originality/value

A method for optimizing the central value, weight, width and other parameters of the radial basis function neural network with the bald eagle algorithm is given, and it is applied to network public opinion trend prediction. The example verifies that the prediction algorithm has higher accuracy and better stability.

Details

International Journal of Intelligent Computing and Cybernetics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-378X

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Article
Publication date: 17 September 2019

Christopher Nobes

The purpose of this paper is to provide “Comments” on two previous papers in this journal about fair value in Chinese accounting. It extends those papers by considering…

Abstract

Purpose

The purpose of this paper is to provide “Comments” on two previous papers in this journal about fair value in Chinese accounting. It extends those papers by considering developments since 2006.

Design/methodology/approach

The paper analyses the contents of Chinese Accounting Standards, dividing the references to fair value into several different categories. This analysis is compared to the findings of the two previous papers. This paper then re-assesses the evidence about the alleged pressures from international institutions on Chinese accounting.

Findings

The two previous papers greatly overstate the importance of fair value in Chinese accounting, partly through misinterpreting Chinese standards and partly because of a lack of caveat that the instructions about fair value often relate to special circumstances or unusual companies. The theorising about Chinese enthusiasm for fair value is misguided: the present author suggests that China became keen to adopt international standards despite their use of fair value not because of it, and that China removed much of the fair value when it adapted international standards. The extension of the analysis beyond 2006 provides a fuller coverage but does not alter the conclusions.

Research limitations/implications

The earlier of the two papers examined has been extensively cited. Researchers need to be warned that the technical content and the conclusions of both papers are questionable. Authors should define terms clearly and should provide sufficient reference detail to enable readers to check findings.

Practical implications

Multinational companies, auditors and financial analysts should not be misled into thinking that Chinese accounting makes extensive use of fair value accounting.

Originality/value

This paper critically re-assesses two previous papers, starting with detailed technical data and moving through to the influence of international institutions. This paper also newly extends the analysis of Chinese standards beyond 2006.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 21 March 2016

Brigitte Prud’homme and Louis Raymond

This study aims to describe and understand how and to what extent hotel managers adopt sustainable development (SD) practices in their establishment, given the presence of…

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4838

Abstract

Purpose

This study aims to describe and understand how and to what extent hotel managers adopt sustainable development (SD) practices in their establishment, given the presence of barriers to the adoption of such practices by hotel establishments, and the lack of knowledge as to the ways and means by which an SD orientation is developed and implemented.

Design/methodology/approach

A qualitative research strategy was chosen to answer the research questions, that is, a multi-site case study of five Canadian hotels.

Findings

The study shows why and how hotel managers proceeded to develop and implement an SD orientation, as well as the contextual factors that affected the extent to which SD practices were adopted.

Research limitations/implications

The initial elaboration and validation of a process model of SD adoption in hotel establishments constitute a conceptual building block upon which this complex phenomenon can be further studied.

Practical implications

This study demonstrates that in the hospitality industry, implementing an SD orientation is a strategy that can be enabled through the provision of required knowledge and expertise as well as appropriate tools and techniques to hotel managers.

Originality/value

In describing and understanding the dynamics of implementing a SD orientation in five Canadian hotels, this study has provided a conceptually and practically fruitful answer to the question of “how” and “to what extent” hotels adopt SD practices.

Details

International Journal of Contemporary Hospitality Management, vol. 28 no. 3
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 18 October 2018

Muhammad Abid Saleem, Lynne Eagle, Asif Yaseen and David Low

In the wake of growing environmental issues, active public and corporate interventions are inevitable to reduce the negative impact of human activities on global…

Abstract

Purpose

In the wake of growing environmental issues, active public and corporate interventions are inevitable to reduce the negative impact of human activities on global environments. Building on the Norm Activation Model and Value-Belief-Norm Theory, the purpose of this paper is to report on research exploring consumers’ eco-socially conscious behaviours related to the choice and use of personal cars in a developing country, Pakistan.

Design/methodology/approach

To test a moderated-mediation model of environmental values, perceived consumer effectiveness (PCE), spirituality and eco-socially conscious consumer behaviours (ESCCBs), data were collected from 447 customers of three automobile manufacturing firms from eight different cities of Pakistan. The data collection was undertaken by using a self-administered questionnaire based on key themes in the literature.

Findings

Analysis of the data revealed that altruistic and egoistic values were negatively while biospheric values were positively associated with eco-ESCCB. PCE mediated all the relationships and spirituality moderated the mediated paths.

Originality/value

Although there are several models that explain purchase and use of personal cars in isolation or in conjunction with other general pro-environmental behaviours, an explanation of the eco-social aspects of purchase and use of personal cars in one theoretical model is rare to find. Second, among the many theoretical predictors and intervening factors explaining several pro-environmental behaviours, some culture-specific factors have been ignored – spirituality being one of them. This study contributes to the body of knowledge related to pro-environmental behaviours by conceptualising and testing the impact of spirituality in a moderated-mediation model.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 30 no. 4
Type: Research Article
ISSN: 1355-5855

Keywords

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Article
Publication date: 1 February 2021

Muhammad Abid Saleem, Lynne Eagle and David Low

Climate change and global warming are acknowledged to be growing issues caused by emissions of greenhouse gases. Fuel-efficient or green cars offer a technological…

Abstract

Purpose

Climate change and global warming are acknowledged to be growing issues caused by emissions of greenhouse gases. Fuel-efficient or green cars offer a technological solution to reduce CO2 emissions from car exhaust. This study aims to draw on value–belief–norm (VBN) theory to provide an explanation of eco-socially conscious consumer behavior (ESCCB) related to the choice and use of personal cars.

Design/methodology/approach

The data was collected from 1,372 customers of the automobile industry of Pakistan, randomly drawn from 8 metropolitan cities. Partial least squares structural equation modeling is used to verify the hypotheses of the study.

Findings

By using variance-based structural equation modeling, this study showed that the VBN theory is fully supported in the cultural context of Pakistan and behavioral context of ESCCB. More specifically, personal introjected norms of the customers proved to be strong predictors of ESCCB while personal integrated norms predicted eco-social purchase intentions well.

Originality/value

To the best of the authors’ knowledge, this is the only study of its kind that examines the VBN model in the context of a developing country, Pakistan, and for a category of behaviors rarely tested before, i.e. ESCCBs related to purchase and use of personal cars.

Details

Journal of Consumer Marketing, vol. 38 no. 2
Type: Research Article
ISSN: 0736-3761

Keywords

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Article
Publication date: 22 April 2010

Jie Zhang, Yongjun Sung and Wei‐Na Lee

Employing the conceptual framework of play themes, this study examined and reported the product categories that presented branded entertainment the most, the different…

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1635

Abstract

Employing the conceptual framework of play themes, this study examined and reported the product categories that presented branded entertainment the most, the different types and features of branded entertainment, and how various play themes were incorporated in branded entertainment in the context of Facebook brand profile pages. The major findings were consistent with the conceptual framework and literature on branded entertainment. Some unexpected findings were also provided and discussed. The line between entertainment and marketing communication has become increasingly blended or even erased during recent years, particularly in the Internet context. Researchers and practitioners are highly interested in the marketing potential of branded entertainment since it may boost brand awareness and build strong consumer‐brand relationships. Little academic research to date has been conducted to systematically study branded entertainment on the Internet. This study is a nascent attempt to understand branded entertainment in user‐centered social networking websites (SNWs), since young users are shifting away from other online media to SNWs. Branded entertainment may help marketers gather segmented yet fun‐seeking SNW users and deliver nonintrusive marketing messages to them.

Details

American Journal of Business, vol. 25 no. 1
Type: Research Article
ISSN: 1935-5181

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Article
Publication date: 5 May 2021

Samrat Gupta and Swanand Deodhar

Communities representing groups of agents with similar interests or functions are one of the essential features of complex networks. Finding communities in real-world…

Abstract

Purpose

Communities representing groups of agents with similar interests or functions are one of the essential features of complex networks. Finding communities in real-world networks is critical for analyzing complex systems in various areas ranging from collaborative information to political systems. Given the different characteristics of networks and the capability of community detection in handling a plethora of societal problems, community detection methods represent an emerging area of research. Contributing to this field, the authors propose a new community detection algorithm based on the hybridization of node and link granulation.

Design/methodology/approach

The proposed algorithm utilizes a rough set-theoretic concept called closure on networks. Initial sets are constructed by using neighborhood topology around the nodes as well as links and represented as two different categories of granules. Subsequently, the authors iteratively obtain the constrained closure of these sets. The authors use node mutuality and link mutuality as merging criteria for node and link granules, respectively, during the iterations. Finally, the constrained closure subsets of nodes and links are combined and refined using the Jaccard similarity coefficient and a local density function to obtain communities in a binary network.

Findings

Extensive experiments conducted on twelve real-world networks followed by a comparison with state-of-the-art methods demonstrate the viability and effectiveness of the proposed algorithm.

Research limitations/implications

The study also contributes to the ongoing effort related to the application of soft computing techniques to model complex systems. The extant literature has integrated a rough set-theoretic approach with a fuzzy granular model (Kundu and Pal, 2015) and spectral clustering (Huang and Xiao, 2012) for node-centric community detection in complex networks. In contributing to this stream of work, the proposed algorithm leverages the unexplored synergy between rough set theory, node granulation and link granulation in the context of complex networks. Combined with experiments of network datasets from various domains, the results indicate that the proposed algorithm can effectively reveal co-occurring disjoint, overlapping and nested communities without necessarily assigning each node to a community.

Practical implications

This study carries important practical implications for complex adaptive systems in business and management sciences, in which entities are increasingly getting organized into communities (Jacucci et al., 2006). The proposed community detection method can be used for network-based fraud detection by enabling experts to understand the formation and development of fraudulent setups with an active exchange of information and resources between the firms (Van Vlasselaer et al., 2017). Products and services are getting connected and mapped in every walk of life due to the emergence of a variety of interconnected devices, social networks and software applications.

Social implications

The proposed algorithm could be extended for community detection on customer trajectory patterns and design recommendation systems for online products and services (Ghose et al., 2019; Liu and Wang, 2017). In line with prior research, the proposed algorithm can aid companies in investigating the characteristics of implicit communities of bloggers or social media users for their services and products so as to identify peer influencers and conduct targeted marketing (Chau and Xu, 2012; De Matos et al., 2014; Zhang et al., 2016). The proposed algorithm can be used to understand the behavior of each group and the appropriate communication strategy for that group. For instance, a group using a specific language or following a specific account might benefit more from a particular piece of content than another group. The proposed algorithm can thus help in exploring the factors defining communities and confronting many real-life challenges.

Originality/value

This work is based on a theoretical argument that communities in networks are not only based on compatibility among nodes but also on the compatibility among links. Building up on the aforementioned argument, the authors propose a community detection method that considers the relationship among both the entities in a network (nodes and links) as opposed to traditional methods, which are predominantly based on relationships among nodes only.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

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