Search results
1 – 6 of 6Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…
Abstract
Purpose
This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.
Design/methodology/approach
We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.
Findings
The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.
Originality/value
This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.
Details
Keywords
Agana Parameswaran and K.A.T.O. Ranadewa
The lack of knowledge has hindered the successful implementation of lean in the construction industry. This has alarmed the need for lean learning practices. Out of numerous…
Abstract
Purpose
The lack of knowledge has hindered the successful implementation of lean in the construction industry. This has alarmed the need for lean learning practices. Out of numerous models, the learning-to-learn sand cone model received a wider acknowledgment for learning practices. Thus, this study aims to propose a learning-to-learn sand cone model integrated lean learning framework for the construction industry.
Design/methodology/approach
The research adopted an interpretivism stance. A qualitative research approach was adopted for the study. Consequently, fifteen (15) semi-structured interviews and document reviews were carried out to collect data in three (3) cases selected through purposive sampling. Code-based content analysis was used to analyse the data.
Findings
Fifty-two (52) sub-activities pertaining to nine lean learners at each stage of the lean learning procedure were identified. The most significant practices in the lean learning procedure to continuously improve lean learning in the organisation were maintaining records, providing a performance update to senior management and preparing and distributing several hierarchical manuals for all levels of staff to aid in the implementation of lean approaches.
Originality/value
The findings of the research can be aided to successfully implement lean by following the identified sub-activities via various parties within the organisation. The proposed lean learning framework opens several research areas on lean learning in the construction industry. This is the first research to uncover a lean learning framework in the construction industry rather than at the educational institute level.
Details
Keywords
This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an…
Abstract
Purpose
This study analyses the socioeconomic impact of COVID-19 on government accountability regarding the employment of both national and migrant workforces by bringing evidence from an emerging market. In doing so, this study addresses if/how the government discharged its accountability to the public during this recent global health crisis, which started in late 2019, with its effects still being felt today.
Design/methodology/approach
This study is based on a close reading of the relevant news media (local and international), published research and official reports, as well as ten conversations with business managers to analyse the socioeconomic impact of COVID-19 on government accountability in the Kingdom of Saudi Arabia (KSA). This study draws on insights from public choice theory in trying to understand why some governments take an economic perspective while exercising accountability to their population during the pandemic.
Findings
It was found that COVID-19 led the government to pursue plans for the localization of the professions and increase employment rates among nationals vs. foreigners or migrant workers. The crisis was exploited by the government to achieve macro socio-political and economic goals, demonstrating its accountability to citizens, rather than foreign workers. This shift shows that difficult and exceptional circumstances can present opportunities for policymakers in emerging markets to achieve national policy and political aims.
Originality/value
This study enhances the author’s understanding of accountability during crises (i.e. crises-induced accountability) in emerging markets. The analyses presented enrich the crisis management literature by highlighting the implicit actions of national leaders that affect the lives and well-being of their constituents, especially vulnerable groups.
Details
Keywords
Qinghai Li, Junzhe Ji, Jilei Huang, Christiane Prange and Deli Yang
Unlike well-documented market or behavioral uncertainty, patent uncertainty has been significantly under-explored in the field of international entrepreneurship. Drawing on an…
Abstract
Purpose
Unlike well-documented market or behavioral uncertainty, patent uncertainty has been significantly under-explored in the field of international entrepreneurship. Drawing on an institution-based view of strategy, this study investigated Netac, a Chinese knowledge-based international new venture (KINV), which was facing uncertainty over patents in China and the US. The aim was to address two questions: (1) how does patent uncertainty emerge in the context of KINVs? And (2) how can KINVs navigate patent hazards by interacting with national patent institutions?
Design/methodology/approach
A longitudinal single-case study approach was adopted as the most appropriate method for exploring novel business phenomena and dynamic processes.
Findings
Results suggested that a KINV can adopt strategies to build a unique identity and so better conform to the expectations of institutions that ultimately decide on patent validity. Strategies may involve building institutional awareness, amplifying mass media effects, and strategically managing the intellectual property and socio-emotional tensions between China and the US.
Originality/value
This study introduced the notion of patent uncertainty into research around international new ventures, highlighting how this type of uncertainty in the advanced technology sector can affect the end-product and patent licensing opportunities of KINVs. It also explored the institution-based view of company strategy in the internationalization process by emphasizing interactive institutional mechanisms, and the role of an organization’s identity when interacting with institutions. The study enriches the literature on institutional theory and organizational identity, and also suggests solutions for firms dealing with efforts by competitors to invalidate patents.
Details
Keywords
John De-Clerk Azure, Chandana Alawattage and Sarah George Lauwo
The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management…
Abstract
Purpose
The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.
Design/methodology/approach
Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.
Findings
Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.
Originality/value
This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.
Details