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1 – 10 of 229
Open Access
Article
Publication date: 11 August 2021

Michael Thomas Hayden, Ruth Mattimoe and Lisa Jack

The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm…

3808

Abstract

Purpose

The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises.

Design/methodology/approach

This paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings.

Findings

The evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision type (strategic or operational) being undertaken and the farm type (dairy, tillage or beef) in operation.

Originality/value

The literature suggests that the majority of farmers spend little time on financial management. However, there are farmers who have quite a high level of engagement in FFM activities, when undertaking strategic farm expansion decisions. Those FFM activities help them to navigate through operational decision-making and to make sense of their strategic decision-making.

Details

Journal of Accounting & Organizational Change, vol. 18 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 6 September 2018

Kristin R. Eschenfelder, Kalpana Shankar, Rachel D. Williams, Dorothea Salo, Mei Zhang and Allison Langham

The purpose of this paper is to report on how library and information science (LIS) as a field operationalizes the concept of organizational sustainability for managing digital…

4402

Abstract

Purpose

The purpose of this paper is to report on how library and information science (LIS) as a field operationalizes the concept of organizational sustainability for managing digital resources, projects and infrastructures such as digital libraries and repositories over time. It introduces a nine dimensional framework for organizational sustainability in the digital cultural heritage community.

Design/methodology/approach

Content analysis of publications from three LIS databases (2000–2015).

Findings

Comparing the articles to the nine dimension framework shows that most LIS articles discuss technology, financial or management dimensions. Fewer articles describe disaster planning, assessment or policy dimensions.

Research limitations/implications

Three LIS databases might not include all relevant journals, conferences, white papers and other materials. The data set also did not include books; library management textbooks might include useful material on organizational sustainability. Claims about the prevalence of themes are subject to methodological limits of content analysis.

Practical implications

Organizations that steward digital collections need to be clear about what they mean when they are referring to organizational sustainability so that they can make appropriate decisions for future-proofing their collections. The analysis would also suggest for a greater need to consider the full range of dimensions of organizational sustainability.

Originality/value

By introducing a new nine dimensional framework of organizational sustainability the authors hope to promote more and better conversations within the LIS community about organizational sustainability. The authors hope these conversations will lead to productive action and improvements in the arrangements of people and work necessary to keep digital projects and services going over time, given ongoing challenges.

Details

Online Information Review, vol. 43 no. 2
Type: Research Article
ISSN: 1468-4527

Keywords

Open Access
Article
Publication date: 17 March 2020

Sivasankaran Narayanasamy

The article aims to share the viewpoint of the author on the impact of the innovative teaching pedagogy adopted by him in teaching the accounting courses on the satisfaction of…

1403

Abstract

Purpose

The article aims to share the viewpoint of the author on the impact of the innovative teaching pedagogy adopted by him in teaching the accounting courses on the satisfaction of the participants in a premier Indian Business School.

Design/methodology/approach

The experiment was carried over by introducing an innovative teaching approach by the author among the first-year participants of the Management Program. At the end of the experiment, the participants were asked to rate the teaching approach on a five-point scale besides offering the qualitative feedback on the impact of the experiment on their learning outcomes.

Findings

The paper concludes that the participants were highly satisfied with the teaching approach adopted by the author.

Originality/value

The study contributes to the theory and practitioners on accounting education in many ways. First, it is offering evidence on the impact of teaching pedagogy on the satisfaction of the participants of the accounting courses of an emerging market business school. Second, the accounting educators of the emerging countries may replicate the experiment in their institutes. Third, the educators of other courses in the business schools may make an effort to measure the impact of the teaching approach on the feedback of their learners.

Details

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

Keywords

Open Access
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.

11831

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

Keywords

Open Access
Article
Publication date: 7 November 2022

Nur Yusliana Yusoff and Rusni Hassan

This paper aims to highlight provisions that may attract corporate criminal liability (CCL) in legislation and regulations enacted in Malaysia. Further, this paper identifies gaps…

1749

Abstract

Purpose

This paper aims to highlight provisions that may attract corporate criminal liability (CCL) in legislation and regulations enacted in Malaysia. Further, this paper identifies gaps or obstacles in the implementation of CCL in Islamic banks (IBs) in Malaysia.

Design/methodology/approach

This research adopts the qualitative methodology. More specifically, it uses normative legal research by focusing on primary and secondary data obtained from legislation, regulations, decided case laws, guidelines, law textbooks and bank annual reports in relation to CCL provisions. It also conducts semi-structured interviews with different categories of experts, including legal practitioners (lawyers), regulators from Bank Negara Malaysia (BNM) and Securities Commission Malaysia, officers of the Attorney General's Chambers and officers from legal departments in IBs.

Findings

The results conclude that IBs should implement the law on CCL because they are considered corporations. It is also found that not all IBs complied with CCL provisions brought corporate offenders before the court.

Research limitations/implications

This research is restricted by its specialisation in CCL in IBs in Malaysia.

Practical implications

The CCL provision has to be implemented effectively by IBs to achieve the benefit. However, not all IBs implement CCL provision properly. The understanding created by the interview data illuminates the challenges in implementing CCL provisions. Thus, this paper seeks to change the approach in the implementation of CCL provisions by IBs in Malaysia.

Originality/value

The paper touches upon a new area, notably CCL in IBs, which is not well researched in past literature. Although there is a vast research on CCL, corporate crime in IBs in Malaysia is still an unexplored area. This study gives light on the implementation of CCL provisions in IBs.

Details

ISRA International Journal of Islamic Finance, vol. 14 no. 3
Type: Research Article
ISSN: 0128-1976

Keywords

Open Access
Article
Publication date: 19 January 2022

Dorina Nicoleta Popa, Victoria Bogdan, Claudia Diana Sabau Popa, Marioara Belenesi and Alina Badulescu

The purpose of this work is twofold. First, looks to identify the main homogenous groups of companies after environmental, social, economic and governance (ESEG) disclosures, non…

1366

Abstract

Purpose

The purpose of this work is twofold. First, looks to identify the main homogenous groups of companies after environmental, social, economic and governance (ESEG) disclosures, non-financial statement and earnings per share (EPS), and second investigates the connection between variables.

Design/methodology/approach

Using financial and non-financial information from annual reports of private listed companies, the authors performed two-step cluster analysis (TSCA) in the first stage of the research, followed by parametric, nonparametric correlation analysis, as well as regression analysis based on panel data, in the second stage.

Findings

Results of TSCA revealed a cluster of companies with good financial and non-financial outcomes and a cluster of companies with poor performance. The performance dynamics showed a slight improvement during the period for few companies and composition analysis of clusters by industries through Kruskal–Wallis test highlighted differences between clusters, only for 2017. The main findings confirm a direct, although weak in intensity but statistically significant correlation between ESEG disclosure index, its sustainability component and financial performance (FP), valid for the entire period. Also, the results showed a direct link of low intensity to average, but statistically significant between the non-financial statement and EPS, valid only for 2017 and 2018.

Research limitations/implications

The results indicate mixed findings which invites further in-depth research. Limits of the study can be found in selected indicators and the short period of time analyzed. However, the practical implications are worth considering from the perspective of finding new managerial tools that can better shape the relationship between ESEG disclosures and FP.

Practical implications

ESEG Dindx can be an instrument for managers that can optimize the link between the FP of companies and its sustainable development.

Social implications

ESEG Dindx measures the disclosure degree of ESEG information by the companies listed on Bucharest Stock Exchange (BSE). The main findings of the work confirm a direct, although weak in intensity but statistically significant correlation between ESEG disclosure index, its sustainability component and FP, valid for the entire period.

Originality/value

This study adds value to the existing literature by the proposed research framework, design of ESEG Dindx and the way correlations between variables were investigated.

Details

Kybernetes, vol. 51 no. 13
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 14 April 2022

Deepak Saxena, Mairead Brady, Markus Lamest and Martin Fellenz

This study aims to provide more insight into how customer voice is captured and used in managerial decision-making at the marketing-finance interface. This study’s focus is on…

2551

Abstract

Purpose

This study aims to provide more insight into how customer voice is captured and used in managerial decision-making at the marketing-finance interface. This study’s focus is on understanding how the customer voice, often communicated through online and social media platforms, is used in high-performing hotels.

Design/methodology/approach

This research is based on a case study of four high-performing Irish hotels. For each case, multiple informants, including marketing managers, general managers and finance managers, were interviewed and shadowed. Twenty seven decisions across the four cases were analysed to assess the use of customer voice in managerial decision-making.

Findings

Social media provides a stage that has empowered the customer voice because of the public nature of the interaction and the network effect. Customer voice is incorporated in managerial decision-making in three distinct ways – symbolically as part of an early warning system, for action-oriented operational decisions and to some extent in the knowledge-enhancing role for tactical decisions. While there is a greater appreciation among senior managers and the finance and accounting managers of the importance of customer voice, this study finds clear limits in its utilisation and more reliance on traditional finance and accounting data, especially in strategic decision-making.

Research limitations/implications

The cases belong to a highly visible open environment of hotels in an industry where customer voice has immediate and strong effects. The findings may not directly apply to industries characterised by a relatively more closed context such as banking or insurance. Moreover, the findings reflect the practices of high-performing hotels and do not necessarily capture the practices used in less successfully operating hotels.

Practical implications

While marketers need to enhance their ability to create a narrative that links the customer voice to revenue generation, finance managers also need to develop a skillset and adopt a mindset that appropriately reflects the influential role for customer voice in managerial decision-making.

Originality/value

Despite the linkage of marketing performance to business performance, there is limited research on the impact of customer information on managerial decision-making. This research provides insight into how customer voice is considered at the critical marketing-finance interface.

Details

Qualitative Market Research: An International Journal, vol. 25 no. 3
Type: Research Article
ISSN: 1352-2752

Keywords

Open Access
Article
Publication date: 20 February 2023

Prateek Kalia, Bhavana Behal, Kulvinder Kaur and Deepa Mehta

This exploratory study aims to discover the different forms of challenges encountered by school stakeholders, including students, teachers, parents and management due to the…

1841

Abstract

Purpose

This exploratory study aims to discover the different forms of challenges encountered by school stakeholders, including students, teachers, parents and management due to the coronavirus disease 2019 (COVID-19) pandemic.

Design/methodology/approach

Qualitative methodology was deployed for the study. A purposive sampling technique was used to select the respondents for a semi-structured interview. Data were examined using interpretative phenomenological analysis (IPA).

Findings

It was found that each stakeholder faced four different challenges: mental distress, physical immobility, financial crunches and technological concerns. Findings suggest that teachers are experiencing higher financial, technological and physical challenges as compared to other stakeholders followed by parents.

Originality/value

This paper discusses the major challenges faced by each stakeholder along with the opportunities. These findings will be useful for educationists, regulatory authorities, policymakers and management of educational institutions in developing countries to revisit their policy frameworks to develop new strategies and processes for the smooth implementation of remote learning during a period of uncertainty.

Details

Benchmarking: An International Journal, vol. 31 no. 1
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 13 December 2022

Isaac Kazungu, Ismail Juma Ismail and Ismail Abdi Changalima

674

Abstract

Details

LBS Journal of Management & Research, vol. 20 no. 1/2
Type: Research Article
ISSN: 0972-8031

Open Access
Article
Publication date: 14 September 2021

M.A. Zaki Ewiss

Educational management's main task is to achieve learning quality outcomes in acquiring knowledge, scientific skills and social values. This study aims to provide a background on…

1824

Abstract

Purpose

Educational management's main task is to achieve learning quality outcomes in acquiring knowledge, scientific skills and social values. This study aims to provide a background on Egyptian thought development in educational management from 1990 to 2020.

Design/methodology/approach

In this study, we used the descriptive method to collect and interpret data. This method aims to describe an object of phenomena after data collection, analyze it, identify the conditions and relationships between variables and monitor the challenges arising from Egypt's educational system's problems.

Findings

The results showed the following: (1) the trend toward decentralization of educational management is not fulfill during that period and (2) the district and directorate administration continued to receive administrative instructions from the managerial ladder's highest authorities. The Ministry of Education was in control of policy decision-making processes and administrative and financial responsibilities. Many decisions and laws hinder decentralization, such as centralizing examinations, curricula and teachers' recruitment and transfer.

Originality/value

The challenges of developing educational management are related to the shortage of modern management methods in administrative leadership, organizational behavior and decision-making, such as human relations and decentralized administration. Also, the insufficient material resources, managerial competencies and educational, intellectual stagnation among many leaders and administrators.

Details

Journal of Humanities and Applied Social Sciences, vol. 5 no. 1
Type: Research Article
ISSN: 2632-279X

Keywords

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