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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: 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…

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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

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…

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

Article
Publication date: 31 January 2020

Munazza Saeed, Fadila Grine and Imran Shafique

This study aims to examine the hijab purchase intention of Muslim women by applying the theory of reasoned action: religious commitment, satisfaction (attitude), dressing…

Abstract

Purpose

This study aims to examine the hijab purchase intention of Muslim women by applying the theory of reasoned action: religious commitment, satisfaction (attitude), dressing style and knowledge source (subjective norms).

Design/methodology/approach

Data were collected from 603 Malay Muslim women in four universities through a self-administered questionnaire using a multi-stage cluster probability sampling technique. Smart PLS was used for data analysis.

Findings

The findings demonstrate that customers’ hijab purchase intention is significantly influenced by religious commitment, satisfaction, dressing style and knowledge source.

Practical implications

This study is for hijab designers because it is important for them to explore and examine the hijab purchase intention of Muslim women and then design the hijab accordingly, not only to capture a big segment in Kuala Lumpur but to obtain a competitive edge as well.

Originality/value

This is the first paper of its kind to examine the hijab purchase intention of Malay Muslim women.

Details

Journal of Islamic Marketing, vol. 12 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 15 June 2015

Harun Harun, Karen Van-Peursem and Ian R.C Eggleton

Drawing from an interest in the changing Indonesian political and regulatory history, the purpose of this paper is to provide an understanding of the role that accounting…

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Abstract

Purpose

Drawing from an interest in the changing Indonesian political and regulatory history, the purpose of this paper is to provide an understanding of the role that accounting reform can play in nurturing, or failing to nurture, a more dialogic form of accounting in a local Indonesian municipality.

Design/methodology/approach

To collect the data, the authors undertook a case study of a local municipality and drew from patterns found in Indonesia’s long colonial history. Data were acquired from official and publicly available documents and interviews with 29 key figures, including those involved in formulating and disseminating laws and also those affected by the accounting reforms from 1998 to 2009. Document collection and interviews were conducted at national and local levels.

Findings

This study shows that Indonesia has undertaken significant economic and political reforms for the intended purposes of fostering democracy, strengthening accountability, and creating transparency in relation to public sector practices. As part of these reforms, accrual accounting is now mandatory, independent audit is conducted, and disclosure is required by Government offices at central and local levels. Nonetheless, drawing from dialogic accounting principles, this study demonstrates the limitations of legislation and regulation in countering patterns that have long been laid down in history. Essentially, there is limited opportunity to question the elements of these reforms, and the study has also found that centralizing forces remain to serve vested interests. The root of the problem may lie in traditions of central control which have played out in how a dialogic form of accounting has failed to emerge from these important accounting reforms.

Research limitations/implications

The findings of this study should be understood from historical, political, and cultural backgrounds of the site of the study.

Practical implications

The implications of the findings should be taken into account by public sector policy makers, particularly in emerging economies – where political realities, economic, social, political, and cultural backgrounds set different historical patterns and result in unique circumstances that may tend to retain traditions of the past even under rules and regulations of the present.

Originality/value

A key contribution of this study is to show how the political traditions of a nation can permeate and divert the intent of, in this case, engaging a broader public in discourse about accounting reform in the public sector. In addition, this study also provides an understanding of public sector reform in the context of a diverse and unsettled nation which has been long subject to colonial, top-led, and military leadership. The findings demonstrate complexities and unintended outcomes that can emerge in public sector accounting reform and how, in this case, they appear to be influenced by historical traditions of centralized control.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 November 2018

Sylvia, Eko Ganis Sukoharsono, Yeney Widya Prihatiningtias and Roekhuddin

The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection…

Abstract

Purpose

The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the new practices and responses from government apparatus.

Design/methodology/approach

The paper applies genetic structuralism from Pierre Bourdieu to study the interrelation of habitus, field and capital in the accrual accounting implementation.

Findings

The result indicates a symbolic dominance of central government in the implementation of accrual-based accounting in the local government. Accrual accounting is considered to be a technique of government accountability which is independent from political and social situation.

Practical implications

The accrual accounting implementation preoccupies the government officials in their study of the preparation of financial statements while its utilization to increase the public welfare is still ignored.

Social implications

The government still prioritizes accountability and transparency for managerial and political purposes. Hence, the public interest is less superior compared with the formalities established between governments – the central government and local governments – and the regional legislator.

Originality/value

This paper contributes to the evaluation of the alignment of government policy with the public interest.

Details

Journal of Accounting & Organizational Change, vol. 14 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

1 – 10 of 775