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Abstract

Details

Making Trade Missions Work: A Best Practice Guide to International Business and Commercial Diplomacy
Type: Book
ISBN: 978-1-78635-471-6

Article
Publication date: 12 September 2023

Syaima Adznan, Zulkarnain Bin Muhamad Sori and Shamsher Mohamad

This study aims to investigate the moderating effects of the Shariah committee (SC) on the extent of intellectual capital disclosure (ICD) of Islamic banks.

Abstract

Purpose

This study aims to investigate the moderating effects of the Shariah committee (SC) on the extent of intellectual capital disclosure (ICD) of Islamic banks.

Design/methodology/approach

This study provides evidence from an analysis of a sample of Islamic banks in multiple countries over a seven-year period (2012–2018). The extent of intellectual capital information was measured and regressed against several corporate governance attributes covering board and audit committee characteristics, gender diversity of SC members and moderating variables of the SC, while controlling for firm-specific variables. A checklist was developed to measure the extent of the ICD of Islamic banks on a rubric scale ranging from 0 to 3.

Findings

The results show that the size and gender diversity among SC significantly influence the ICD practices of Islamic banks. Apart from contributing to the literature, this study may serve as valuable input for Islamic banking practitioners including regulators and standard setters to empower women and use all their potential for better intellectual capital output.

Practical implications

The paper highlights two main implications. Firstly, the regulator should look at the size and composition of the SC to enable a conducive environment for sound deliberation of Shariah matters. Secondly, the gender diversity among SC should be considered because women and man may have different approaches, and the best optimal combination of resources could enhance Islamic banks’ competitive advantage.

Originality/value

This study highlights the importance of gender diversity and size of SC in influencing the disclosure practices related to Shariah matters by the Islamic banks.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 16 no. 6
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 10 February 2020

Harun Harun, David Carter, Abu Taher Mollik and Yi An

This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments.

Abstract

Purpose

This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments.

Design/methodology/approach

The study is based on an intensive analysis of document sources and interview scripts around the institutionalization of RBS by the Indonesian government and uses the adaption of Dillard et al. (2004) institutional model in informing its findings.

Findings

The authors find that at the national level, the key drivers in RBS adoption were a combination of exogenous economic and coercive pressures and the wish to mimic accounting reforms in developed nations. At the local government level, the internalization of RBS is a response to a legal obligation imposed by the central government. Despite the RBS adoption has strengthened the transparency of local authorities reports – it limits the roles of other members of citizens in determining how local government budgets are allocated.

Research limitations/implications

The results of the study should be understood in the historical and institutional contexts of organizations observed.

Practical implications

The authors reinforce the notion that accounting as a business language dominates narratives and conversations surrounding the nature of government reporting and budgeting systems and how resource allocation is formulated and practiced. This should remind policymakers in other developing nations that any implementation of a new accounting technology should consider institutional capacities of public sector organizations and how the new technology benefits the public.

Social implications

The authors argue that the dominant role of international financial authorities in the policymaking and implementation of RBS challenges the aim of autonomy policies, which grant greater roles for local authorities and citizens in determining the nature of the budgets and operation of local authorities.

Originality/value

This study extends institutional theory by adapting the Dillard et al. (2004) model in explaining the forces, actors and critical features of a new accounting system adoption by local governments.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 9 November 2020

Habib Zaman Khan, Sudipta Bose, Abu Taher Mollik and Harun Harun

This study explores the quality of sustainability reporting (QSR) and the impact of regulatory guidelines, social performance and a standardised reporting framework (using the…

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Abstract

Purpose

This study explores the quality of sustainability reporting (QSR) and the impact of regulatory guidelines, social performance and a standardised reporting framework (using the Global Reporting Initiative [GRI] guidelines) on QSR in the context of banks in Bangladesh.

Design/methodology/approach

Using a sample of 315 banking firm-year observations over 13 years (2002–2014), a content analysis technique is used to develop the 11-item QSR index. Regression analysis is used to test the research hypotheses.

Findings

Initially, QSR evolved symbolically in Bangladesh's banks but, over our investigation period, with QSR indicators gradually improving, the trends became substantive. The influences on QSR were sustainable banking practice regulatory guidelines, social performance and use of the GRI guidelines. However, until banks improve reporting information, such as external verification and trends over time, QSR cannot be regarded as fully substantive.

Research limitations/implications

This study advances QSR research and debate among academic researchers. With regulatory agencies and stakeholders increasingly using sustainability reporting information for decision making, the information's quality is vital.

Originality/value

This study is the first on QSR in the banking industry context, with previous research mostly investigating the quantity of sustainability reporting. The current study also synthesises QSR with sustainability regulation and social performance factors which have rarely been used in the sustainability literature. To gain a holistic understanding of QSR, existing QSR measures are advanced by combining external reporting efforts with banks' internalisation initiatives.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 27 November 2020

Habib Muhammad Shahib, Eko Ganis Sukoharsono, M. Achsin and Yeney Widya Prihatiningtias

This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental…

Abstract

This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental Organisations (NGOs) in Indonesia. This study introduces an alternative view related to the government accountability model by focussing more on the socioenvironmental issues, which tend to be marginalised due to the dominance of [neo]liberal economic development and New Public Management paradigm in the praxis of government. A Fairclough's critical discourse analysis method has been applied to annual reports from three main socioenvironmental NGOs in Indonesia ranging from 2015 to 2018. This study found that there are three important notes for the local government's regulation, practice and accountability's activities to be in a line with the sustainable paradigm and the views of these NGOs. First and the foremost, the government's policy should give attention to public needs and ecological standards. Secondly, the rights and obligations related to the environmental issues should be transparent and accountable. Lastly, the government should release the accountability reports in full disclosure document and make the reports publicly available for various stakeholders. In particular, the accountability reports play a role as a tool for people to monitor the government's activities in socioenvironmental issues. This research implies an alternative view in the context of socioenvironmental accounting literature enrichment. It also provides valuable input to other governments, especially in developing countries and countries with economic growth that are highly reliant on the natural resources sector, in order to manage and account for their natural wealth in a more responsible and sustainable manner. Likewise, this research offers an alternative discourse of socioenvironmental accountability from the view of socioenvironmental NGOs in Indonesia.

Details

Environmentalism and NGO Accountability
Type: Book
ISBN: 978-1-83909-002-8

Keywords

Article
Publication date: 24 December 2020

Harun Harun, Ian R.C. Eggleton and Stuart Locke

The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia.

Abstract

Purpose

The aim of this study is to critically evaluate the institutionalisation of International Public Sector Accounting Standards in Indonesia.

Design/methodology/approach

This case study approach relies on obtaining its data from document sources and interviews with relevant people and/or organisations involved in policy-making and implementation of IPSAS in Indonesia. To inform the study, we developed and used an integrated model of institutionalisation based on the work done by Dillard et al. (2004) and Dambrin et al. (2007).

Findings

Our model shows that dissemination of new ideals and the transformation of these new ideals into new discourses were institutionalised at the economic and political level. However, the creation of a new [accounting]technique took place in the organisational field, instead of organisational level. The internalisation of IPSAS in the organisational field is characterised by limited use of IPSAS-based reports for making decisions. Overall the institionalisation of IPSAS in Indonesia is dominated by actors external to local governments.

Research limitations/implications

The study’s results reflect the specific socio-economic and political contexts for a specific point in time.

Practical implications

Policy-makers in developing nations should consider the applicability of IPSAS in accordance with the actual needs and capacities of their local governments.

Social implications

The findings show that developing nations and international organisations have underestimated the technical and institutional issues of developing nations in the globalisation of IPSAS.

Originality/value

The study extends institutional theory by developing a new model to conceptualise the dynamic processes, the role of actors and outcomes of public sector accounting reforms in an emerging economy.

Details

International Journal of Public Sector Management, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 20 June 2019

Yi An, Howard Davey, Harun Harun, Zebin Jin, Xin Qiao and Qun Yu

The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives.

Abstract

Purpose

The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives.

Design/methodology/approach

The multiple case study was the research method for this research. Content analysis of the university website, as well as interview with university management, personnel in the sustainability office, academics and students, were adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and prior literature.

Findings

The authors observe that most Hong Kong public universities have a specific webpage for sustainability reporting on the website, which consists of an amount of sustainability-related information in terms of general aspects, specific aspects and stakeholder participation. Moreover, they notice that Hong Kong public universities attach importance to sustainability and its reporting, and they would like to communicate their sustainability activities to various stakeholders and the community where they operate.

Practical implications

This paper indicates some practical implications for academics, university management, policymakers and sustainability education amongst universities in Hong Kong and beyond.

Social implications

This paper argues that universities, as a central place to foster talents and future leaders, should operate in a sustainable manner at the first place and then report their sustainability-related activities taking full advantage of the current information and communication technologies, so as to discharge accountability to various stakeholders and meet the expectations of the community where they operate.

Originality/value

This paper uses a multiple case study approach to explore the status of online sustainability reporting at Hong Kong universities, which contributes to limited research in the area, particularly for online sustainability reporting in the higher education institutions, and makes some contributions to the extant literature.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 14 June 2024

Mohd Firdaus Naif Omran Zailuddin, Nik Ashri Nik Harun, Haris Abadi Abdul Rahim, Azmul Fadhli Kamaruzaman, Muhammad Hawari Berahim, Mohd Hilmi Harun and Yuhanis Ibrahim

The purpose of this research is to explore the transformative impact of AI-augmented tools on design pedagogy. It aims to understand how artificial intelligence technologies are…

Abstract

Purpose

The purpose of this research is to explore the transformative impact of AI-augmented tools on design pedagogy. It aims to understand how artificial intelligence technologies are being integrated into educational settings, particularly in creative design courses, and to assess the potential advancements these tools can bring to the field.

Design/methodology/approach

The research adopts a case-study approach, examining three distinct courses within a creative technology curriculum. This methodology involves an in-depth investigation of the role and impact of AI in each course, focusing on how these technologies are incorporated into different creative disciplines such as production design, fine arts, and digital artistry.

Findings

The research findings highlight that the integration of AI with creative disciplines is not just a passing trend but signals the onset of a new era in technological empowerment in creative education. This amalgamation is found to potentially redefine the boundaries of creative education, enhancing various aspects of the learning process. However, the study also emphasizes the irreplaceable value of human mentorship in cultivating creativity and advancing analytical thinking.

Research limitations/implications

The limitations of this research might include the scope of the case studies, which are limited to three courses in a specific curriculum. This limitation could affect the generalizability of the findings. The implications of this research are significant for educational institutions, as it suggests the need for a balanced interaction between AI's computational abilities and the intrinsic qualities of human creativity, ensuring that the core essence of artistry is preserved in the age of AI.

Originality/value

The originality of this paper lies in its specific focus on the intersection of AI and creative education, a relatively unexplored area in design pedagogy. The value of this research is in its contribution to understanding how AI can be harmoniously integrated with traditional creative teaching methods. It offers insights for educational institutions preparing for this technological transformation, highlighting the importance of maintaining a balance between technological advancements and humanistic aspects of creative education.

Details

Journal of Research in Innovative Teaching & Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2397-7604

Keywords

Article
Publication date: 12 September 2023

Margarida Isabel Liberato, Inna Choban de Sousa Paiva and Rogério Serrasqueiro

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in…

Abstract

Purpose

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

Design/methodology/approach

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

Findings

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

Practical implications

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

Social implications

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

Originality/value

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 August 2018

Pran Krishansing Boolaky, Nitri Mirosea and Kishore Singh

The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting…

Abstract

Purpose

The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.

Design/methodology/approach

It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.

Findings

The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.

Research limitations/implications

This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.

Practical implications

The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.

Originality/value

A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

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