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1 – 10 of over 3000Renee Flasher, Lydia Didia and Justyna Skomra
Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local…
Abstract
Purpose
Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local governmental accounting from the content tested on the uniform certified public accountant (CPA) examination. Furthermore, the authors compare the responses to a prior exam content review to place the uniqueness of the more recent response in perspective.
Design/methodology/approach
The authors examine 181 comment letters obtained from the AICPA website. In addition, the relative concentration of governmental entities across the USA is studied for correlation with the response rate.
Findings
Consistent with lobbying theory, the authors find that participating governmental entities overwhelmingly argued for the retention of governmental accounting. In contrast, most other groups of respondents (accounting firms, state societies, etc.) had at least one letter that agrees with the removal of the content.
Originality/value
While the letter writers appear to be successful in retaining the governmental accounting content on the CPA exam, the majority of the detailed content has been placed within a specialized area on the new version of the CPA exam, expected to be deployed in 2024. This means that fewer CPA candidates will be exposed to governmental accounting than under the current regime. It has implications for governmental units seeking qualified candidates to fill their staffing needs especially as fewer universities offer governmental accounting courses.
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Chieh-Yu Lin, Cathay Kuo-Tai Kang and Yi-Hui Ho
This study aims to analyze the determinants influencing Chinese manufacturing companies in implementing lean manufacturing (LM).
Abstract
Purpose
This study aims to analyze the determinants influencing Chinese manufacturing companies in implementing lean manufacturing (LM).
Design/methodology/approach
The determinants to be explored in this study consist of technological, organizational and environmental (TOE) dimensions. A questionnaire survey was conducted on Chinese manufacturing companies, and 208 samples were analyzed.
Findings
The findings show that the relative advantage of LM and organizational support have significantly positive effects on Chinese manufacturing firms’ adoption of LM. The complexity of LM, quality of human resources, organizational readiness, customer pressure, international situation, governmental support and environmental uncertainty do not have significant effects.
Originality/value
This paper contributes to the literature by using the TOE model to explore the factors influencing LM adoption in the Chinese manufacturing industry.
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Gjoko Stamenkov and Rezarta Zhaku-Hani
The purpose of this research is to explore and explain education management information system (EMIS) post-adoption in the context of mandatory settings, focusing on perceived…
Abstract
Purpose
The purpose of this research is to explore and explain education management information system (EMIS) post-adoption in the context of mandatory settings, focusing on perceived benefits and individual and institutional post-adoption usage.
Design/methodology/approach
To fulfill the research objectives, the study proposes a conceptual model grounded in the technology acceptance model (TAM) and the technology-organization-environment (TOE) framework. Data for model validation were obtained via a questionnaire and were collected from 144 teachers in public primary schools in the Republic of North Macedonia. For statistical analysis, PLS-SEM was used.
Findings
Based on the conducted statistical analysis, it is found that in mandatory environments, perceived ease of use, perceived usefulness, compatibility, complexity and governmental support are the factors that have indirect effects on the post-adoption usage, and only the factors, technological knowledge and external information and communication technology (ICT) support, have direct effects on the post-adoption usage. The individual post-adoption usage in mandatory settings depends on whether benefits are perceived in the course of EMIS usage; they become a central factor due to the accumulated knowledge and experience.
Originality/value
The main contribution of this study is to theoretically and empirically discover the most important factors that influence EMIS post-adoption usage. Perceived benefits are considered as external factors to the TOE framework and mediate the effect of TAM-TOE factors on individual post-adoption usage.
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Serdar Durdyev, Kerim Koc, Ferhat Karaca and Asli Pelin Gurgun
Reportedly, green roof (GR) makes a significant contribution towards a truly sustainable-built environment; however, its implementation is yet to hit a sufficient level in…
Abstract
Purpose
Reportedly, green roof (GR) makes a significant contribution towards a truly sustainable-built environment; however, its implementation is yet to hit a sufficient level in developing countries. Thus, this study assesses GR implementation strategies in developing countries by providing a comparative analysis through experts in Kazakhstan, Malaysia and Turkey.
Design/methodology/approach
The study adopts a four-step methodological approach to achieve the research aim: literature review, focus group discussion, fuzzy analytical hierarchy process (FAHP) analysis and correlation analyses. First, a literature review followed by a focus group discussion is used to determine 18 (out of 25 initially) strategies for the selected context and these are classified into three categories: governmental and institutional support, knowledge and information and policy and regulation. Afterward, the identified GR strategies are evaluated using the FAHP with the data gathered from the experts in the countries studied. Finally, correlation analyses were used to observe the strength of agreement between the assessments of experts from the included countries.
Findings
The findings indicate that financial incentives, low-cost government loans and subsidies and tax rebates are the essential strategies for the wider adoption of GR. Evaluating the policy and regulations strategies also showed that mandatory GR policies and regulations and better enforcement of the developed GR policies are ranked as the most prominent strategies. The findings show a low level of agreement among respondents from Kazakhstan, while there is a high level of agreement between the experts in Malaysia and Turkey.
Research limitations/implications
The research contribution is twofold. First (research implication), the study identifies the strategies through a complete literature review. Second, the identified strategies are evaluated through the lenses of experts in three developing countries which are hoped to provide (practical contribution) a better understanding of the most effective strategies that require attention and enable the frontline stakeholders (particularly government authorities) to focus on them.
Originality/value
The study findings provide a good point of departure to explore the strategies for broader adoption of GRs in developing economic setting.
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Linqi Xu, Fu Jia, Xiao Lin and Lujie Chen
This study aims to systematically review the current academic literature on the role of technologies in low-carbon supply chain management (SCM), identify and analyse critical…
Abstract
Purpose
This study aims to systematically review the current academic literature on the role of technologies in low-carbon supply chain management (SCM), identify and analyse critical themes and propose an integrated conceptual model.
Design/methodology/approach
A systematic literature review of 48 papers published between 2010 and 2022 was conducted. A conceptual model was advanced.
Findings
Based on the analysis and synthesis of the reviewed papers, this review provides an initial attempt to integrate technology adoption and low-carbon SCM by developing a diffusion of innovation model of technology-enabled low-carbon SCM within the technology–organisation–environment (TOE) framework, in which drivers, enablers and barriers to technology adoption practices are identified. The environmental, economic and social outcomes of adoption practices are also identified.
Originality/value
This study provides a novel and comprehensive roadmap for future research on technology-enabled low-carbon SCM. Furthermore, policy, as well as managerial implications, is presented for policymakers and managers.
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Khai Wah Khaw, Ramayah Thurasamy, Hadi Al-Abrrow, Alhamzah Alnoor, Victor Tiberius, Hasan Oudah Abdullah and Sammar Abbas
This study aims to identify the intentions of immigrant entrepreneurs to start new projects by investigating the role of influence of institutional support, social context…
Abstract
Purpose
This study aims to identify the intentions of immigrant entrepreneurs to start new projects by investigating the role of influence of institutional support, social context, cultural intelligence, self-efficacy, optimizing personality traits and hierarchy legitimacy on intentions to start new ventures. In addition, the strength of the relationship for such factors and intentions to start new ventures was determined through the moderator role of easy access to venture capital.
Design/methodology/approach
To this end, this study complements the academic literature by integrating the structural equation modeling (SEM) and multiple-criteria decision-making (MCDM) techniques. Thus, the MCDM (i.e. analytic hierarchy process and vlsekriterijumska optimizcija i kaompromisno resenje [VIKOR]) is an effective approach to solving the problem of complexity and evaluation (i.e. multiple evaluation criteria, important criteria and data variation). Hence, to complete the strategic guideline solution, this study uses a survey for collecting data from 202 immigrants in Malaysia, Pakistan, Nigeria and Singapore.
Findings
The results from SEM prove several critical factors of immigrants’ entrepreneurs. These factors of immigrants’ entrepreneurs can be vital for academics and host countries. By focusing on these aspects and by developing some personality traits (such as self-efficacy and optimal personality traits), these factors can contribute a good deal to increasing the capabilities of immigrant’s entrepreneurs toward entrepreneurial intentions. In the validation, the statistical objective method indicates that the immigrants' prioritizations in all countries are supported by the systematic ranking. Thus, entrepreneurial intentions for immigrants can pursue the order proven by the VIKOR results.
Research limitations/implications
This study has some significant practical and theoretical implications. Practically, the study findings will enable managers to develop strategies to support immigrants for entrepreneurial intentions to start new ventures.
Originality/value
The novelty of the context under given circumstances of global environment adds to the originality of this study. Several previous studies have also emphasized the need for this type of study in other contexts. The findings can call managers’ attention toward a critical issue of immigrants’ entrepreneurial intentions to start new ventures.
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Souhaila Kammoun and Youssra Ben Romdhane
The purpose of this paper is twofold. Firstly, the paper aims to determine the separate effects of the COVID-19 pandemic and government actions represented by the index of…
Abstract
Purpose
The purpose of this paper is twofold. Firstly, the paper aims to determine the separate effects of the COVID-19 pandemic and government actions represented by the index of stringency, containment and economic support on the attractiveness of foreign direct investment (FDI). Secondly, the paper aims to explore the impact of the interactions between the COVID-19 epidemic and government interventions on FDI.
Design/methodology/approach
The study uses a panel data set of 30 Asian countries during the two pandemic years 2020 and 2021 to investigate the effect of government actions on the resilience of FDI attractiveness factors.
Findings
The empirical results reveal the negative effect of COVID-19 on FDI inflows and attractiveness factors. However, government responses have a positive and statistically significant effect on the FDI attractiveness factors such as economic growth, trade openness and human and technological capital development and contribute to the economic recovery of the Asian region.
Practical implications
The empirical findings can provide useful information for policymakers in designing macroeconomic policies and taking government measures to improve their investment environment and attract FDI.
Originality/value
The study shows that government responses, economic support, containment and health policies are effective in containing viruses, reducing the impact of the COVID-19 pandemic and strengthening resilience in FDI attractiveness factors. It also indicates that foreign investors are responding positively to government measures.
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Tony Wall, Nga Ngo, Chúc Nguyễn Hữu, Phạm Ngọc Lan and Sarah Knight
Digital transformation continues to rapidly progress in higher education globally, spanning all aspects of higher education operations, values and culture. Despite expanding…
Abstract
Purpose
Digital transformation continues to rapidly progress in higher education globally, spanning all aspects of higher education operations, values and culture. Despite expanding literature, guidance remains focussed on emergency application during pandemic lockdowns and/or on single organisational case studies. Digital transformation frameworks that move beyond these foci are heavily criticised for being commercially contextualised (outside of higher education) and are often too narrowly conceptualised. The purpose of this paper is to review the most common framework currently used in the UK, which takes a strategic and organisational perspective on digital transformation.
Design/methodology/approach
This is a technical review article that summarises key guidance for organisational digital capability and then reflects on its application in the UK (a developed economy and higher education system) and in Vietnam (one of the fastest-growing economies with a developing higher education committed to digital transformation) as an initial attempt to explore its applicability beyond the UK context. Vietnam has been chosen as a reference context, given its significant current digital transformation policy reform at the national level and as a collaboration partner with the UK in its digital transformation.
Findings
The guidance highlights six core areas to consider for digital capability: information and communication technology (ICT) infrastructure, content and information, research and innovation, communication, learning, teaching and assessment and organisational digital culture. Although the framework is normative, findings suggest it is sufficiently open-ended to enable its users to determine practical steps to drive digital transformation. However, complementary tools are suggested to deal with the rapidly developing digital transformation policy context of Vietnam.
Originality/value
This is the first time a review has been conducted from the perspective of different countries, with a view to supporting leaders, managers and policymakers in the UK, Vietnam and other Association of South Eastern Nations (ASEAN) networks in their own digital transformation transitions.
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M.K.P. Naik, Prabhas Bhardwaj and Vinaytosh Mishra
This study aims to explore the essence of the omnichannel in the handloom industry’s development and to identify, analyse and estimate the barriers obstructing the implementation…
Abstract
Purpose
This study aims to explore the essence of the omnichannel in the handloom industry’s development and to identify, analyse and estimate the barriers obstructing the implementation of the omnichannel in the handloom industry of India.
Design/methodology/approach
A descriptive literature review and expert opinion are used to identify the barriers obstructing the successful realisation of the omnichannel in the handloom industry of India. Moreover, interpretive structural modeling and the matrix of cross-impact multiplications applied to classification are used to analyse and estimate the impact of these barriers.
Findings
This research suggests the implementation of the omnichannel is subjected to several barriers, specifically lack of government support and policies, uncertainty in business contract partners, poor reverse logistics system, etc.
Originality/value
This research explores the contribution of the handloom industry to the socioeconomic development of the rural and semi-urban Indian population. It also explores the need for government support for the survival and growth of the handloom industry. It also explains how omnichannel can support this industry for its survival and its overall development. Furthermore, factors inhibiting the implementation of the omnichannel in the handloom industry are identified and evaluated based on their over impact.
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