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21 – 30 of over 32000Doan Ngoc Phi Anh and Duc‐Tho Nguyen
The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid‐1980s…
Abstract
Purpose
The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid‐1980s, and an analysis of prospective developments.
Design/methodology/approach
A combination of analytical review and synthesis of information available from diverse sources, and analysis of information obtained from interviews with 20 middle‐to‐senior practicing accountants.
Findings
Over the past two decades, as Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some basic features and practices retained from the old (Soviet‐style and French‐influenced) system. Further convergence toward international practices is likely to be slow, especially in the SME sector and in large enterprises that do not attract capital from foreign sources. Developments in management accounting and the accounting profession are also reviewed.
Originality/value
The paper contributes to the literature by providing structured and consistent information about a country which is reported only infrequently in the international literature, and considering both the pros and cons of harmonizing with IAS/IFRS in a developing‐country context.
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THE First two weeks of February, 1959, should be long remembered by public librarians, for they saw the announcement of the new award by the National Joint Council for…
Abstract
THE First two weeks of February, 1959, should be long remembered by public librarians, for they saw the announcement of the new award by the National Joint Council for librarians‐in‐charge and the publication of the Roberts Report. As far as the latter is concerned, THE LIBRARY WORLD has invited a number of eminent librarians to comment on the Report and their views will be published in subsequent issues. A brief study of the recommendations indicates that the Committee has been concerned to present practical propositions likely to appeal to a wide range of librarians and local authorities without provoking political controversies in Parliament. It is idealistic without being cloudy; it presents a new principle—that of a responsible Ministry with powers to enforce an improvement in library services—without being revolutionary.
Critical management studies (CMS), as an unorthodox management perspective, has become more and more accepted in Western business schools. The purpose of this paper is to…
Abstract
Purpose
Critical management studies (CMS), as an unorthodox management perspective, has become more and more accepted in Western business schools. The purpose of this paper is to problematize its circulation area and interrogate to what extent CMS has penetrated Turkish academia.
Design/methodology/approach
The paper reviews papers presented and published in The National Management/Organization Conference which has been held annually for the last 19 years. In addition, the paper examines the management programs of the top 20 Turkish universities' business schools, in terms of whether their curricula include any critical content.
Findings
It is suggested that CMS has not found resonance in Turkey. This case is argued on a set of dynamics as follows: the Americanization process in knowledge producing, economic integration into American vision, late industrialization, bureaucratic political tradition, statism, and some cultural characteristics.
Originality/value
Studies employing critical management arguments and those on the dissemination of critical theory in Turkey seem to be quite silent. This paper questions CMS's place in Turkish management literature, explains the dynamics of its (under)development, and suggests ways in which CMS could be become more attractive in this part of the world.
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When Hurricane Katrina hit New Orleans on August 29, 2005, the category 3 storm’s surge caused nearly every municipal levee to break leaving 80% of the city flooded. In the…
Abstract
Purpose
When Hurricane Katrina hit New Orleans on August 29, 2005, the category 3 storm’s surge caused nearly every municipal levee to break leaving 80% of the city flooded. In the aftermath of the storm, television images of stranded residents, drowned hospital patients, looted stores, and chaos in designated shelters ignited an ethical debate over the role of race and class in modern America. As debates raged over how, or whether, to rebuild New Orleans, the idea of cultural sustainability underlies these discussions.
Design/methodology
Drawing on the largest diaspora since the American Dust Bowl of the 1930s, I begin by examining the concept of a civil society through Habermas’ (1994) utopian model of an ideal speech community. I extend Habermas’ idea to the environmental justice movement with an emphasis on the utilitarian approach. This includes my discussion of Hinman’s (1998) pluralistic view of moral ethics within a multicultural society coupled with Bullard’s (1993, 1994, 2008) applied environmental social justice in low-income racial minority neighborhoods disproportionately impacted by hazardous waste sites. Then, I expand this argument into the concept of cultural sustainability in which the concept of a free speech community and environmental justice are embedded.
Findings
Drawing on a case study of New Orleans, I examine how the city’s divided racial and class cultures provide major challenges to applying cultural sustainability practices in the post-Katrina rebuilding process.
Originality
This chapter uses a case study to explore the application of cultural sustainability practices highlighting the concepts implicit roots in Habermas’ utopian free speech community and underlying ties to the environmental justice movement.
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The purpose of this paper is to present the main results of the first empirical study done in Morocco and attempts to highlight the impact of the firm size on the budgetary…
Abstract
Purpose
The purpose of this paper is to present the main results of the first empirical study done in Morocco and attempts to highlight the impact of the firm size on the budgetary evaluation and its performance according to the firm size.
Design/methodology/approach
Data were collected using a questionnaire sent to the Moroccan firms. A total of 62 questionnaires were correctly returned. The response rate was 15 per cent.
Findings
In this research, we identified three principal styles of budgetary evaluation: “strict budgetary evaluation” adopted by 21 per cent of the sample; “moderate budgetary evaluation” adopted by 27.4 per cent of the surveyed enterprises; and “lower budgetary evaluation” adopted by 51.6 per cent of the sample. The first style is adopted especially by large firms. The firm’s performance is significantly and positively correlated with the budgetary evaluation in large enterprises. This correlation is not significant in SMEs.
Practical implications
The findings of this research can help managers of companies in emerging economies in the choice of a better budgetary evaluation system.
Originality/value
The outcomes of the study are relevant both to the literature on budgetary evaluation in particular and on management control in general, since they determine that the correct fit between budgetary evaluation and firm size causes a positive and significant change in the firm’s performance.
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Tra My Nguyen, Duc Phan and Greeni Maheshwari
The authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in Vietnam. Based…
Abstract
Purpose
The authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in Vietnam. Based on data collected, authors draw recommendations to better facilitate internationalization of accounting education in Vietnam.
Design/methodology/approach
With a qualitative approach, the authors use content analysis (materials from 27 universities) and semi-structured interviews (28 participants) to explore the state of internationalization of accounting education as perceived by academics, employers, and students in Vietnam.
Findings
The authors identify the extent of and challenges in internationalization of accounting education in Vietnam, including language barrier, teaching approach, and budgetary constraints. Practical recommendations are drawn to help overcome challenges and facilitate progress.
Originality/value
The study integrates two fields of research: accounting and education, particularly through addressing in-depth perspectives of a broad range of stakeholders in addition to a detailed examination of archival contents. Practical recommendations are proposed for short term, medium term, and long term.
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Arvind Ashta and Ndeye Salimata Fall
The extent to which microfinance succeeds varies greatly even among countries. The paper aims to look at why microfinance develops in some countries rather than others. It aims to…
Abstract
Purpose
The extent to which microfinance succeeds varies greatly even among countries. The paper aims to look at why microfinance develops in some countries rather than others. It aims to identify institutional factors that can be introduced to enable microfinance to succeed in a country.
Design/methodology/approach
A small‐sample comparative approach is used, combined with correlation analysis. The research methodology was dictated by the need to find countries that are culturally similar and have the same regulation in order to be able to study other elements.
Findings
The authors find that the success of microfinance is linked to its economic performance, in terms of both levels of per capita income and growth, as well as regulatory and public governance, with the amount of remittances being received in a country and with life expectancy at birth.
Research limitations/implications
Different sources provide different data. So, the findings may not be robust but it is the best available data.
Practical implications
The data shows a high correlation between aid and the development of microfinance and also more so between remittances and the growth of this sector. This has some implications for policies aiming at developing entrepreneurship through microfinance.
Originality/value
Most papers when looking at the success of microfinance across regions have failed to take into account differences in cultures and regulations; thus there is a residual bias. The paper's originality stems from the fact that it explains the success of microfinance while controlling for cultural and regulatory factors, and also goes into public governance indicators. This kind of comparative institutional analysis has not been performed for this region.
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Mehdi Mourali, Michel Laroche and Frank Pons
Interpersonal influences play a major role in shaping consumer choice decisions. This is particularly evident in the case of services, where intangibility and variability add to…
Abstract
Purpose
Interpersonal influences play a major role in shaping consumer choice decisions. This is particularly evident in the case of services, where intangibility and variability add to the decision difficulty. While all consumers are susceptible to interpersonal influence, people differ in the extent of their susceptibility to interpersonal influence, with some individuals being chronically more susceptible to social influence than others. Seeks to speculate in this paper that, in addition to individual differences, susceptibility to interpersonal influence also varies systematically across cultures with varying degrees of individualism‐collectivism.
Design/methodolog/approach
Hypothesis is tested by investigating and comparing the structure, properties, and mean levels of the susceptibility to interpersonal influence scale across samples of French and English Canadian consumers.
Findings
It is found that: French Canadians are significantly more susceptible to normative influence than English Canadians; French Canadians score significantly lower than English Canadians on measures of individualism; and individualism has a significant negative effect on consumer susceptibility to normative influence.
Originality/value
By showing that French Canadians were indeed less individualistic than English Canadians, and that individualistic orientation had a significant negative effect on both the utilitarian and the value‐expressive dimensions of consumer susceptibility to interpersonal influence, hopefully it has been demonstrated that differences in susceptibility to normative influence between French and English Canadians are partly driven by cultural differences in individualistic orientation.
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Katherine M. Fodchuk and Heather D. Sherman
Increasing diversity of the global workforce calls for research that guides the implementation of culturally sensitive employment procedures. Performance evaluations are often…
Abstract
Purpose
Increasing diversity of the global workforce calls for research that guides the implementation of culturally sensitive employment procedures. Performance evaluations are often used to support potentially contentious workplace decisions and little research examines the impact of employee participation on fairness perceptions across cultures. The purpose of this paper is to examine the variation between American and French performance evaluations.
Design/methodology/approach
The paper examines American and French employees’ fairness perceptions for their performance evaluations. The focus was on cross‐cultural variation in instrumental and non‐instrumental voice processes by testing Shapiro's model of procedural justice.
Findings
Support was found for the hypothesis that voice would operate predominantly via non‐instrumental processes (e.g. interpersonally responsive behaviors from the evaluator) for the French and partial support that voice influences procedural justice through a combination of non‐instrumental and instrumental processes (perceptions of decision influence) for Americans.
Research limitations/implications
Findings which indicated that French voice appeared to be tied more directly to status‐affirming non‐instrumental processes were supported by Lind and Tyler's relational model of authority and research surrounding the influence of status differentials in participative decision‐making.
Practical implications
Research implications for the design of culturally‐sensitive performance evaluations that take into account fairness perceptions are presented.
Originality/value
The paper indicates that voice expectations and processes are not culturally universal and should be considered in the design of employment practices.
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Lars Mjøset, Roel Meijer, Nils Butenschøn and Kristian Berg Harpviken
This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial…
Abstract
This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.
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