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Article
Publication date: 5 June 2019

Khaled Hutaibat

The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures…

Abstract

Purpose

The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures in the Jordanian higher education (HE) sector on the basis of Bourdieu’s theory of practice.

Design/methodology/approach

This paper adopts an interpretive stance, seeking to investigate the perceptions of actors in the field, with regard to accounting, strategising and accounting for strategic management in HE. The adopted methodology is adapted grounded theory, as this study assumes a prior theoretical stance of Bourdieu’s theoretical concepts. Data were collected through participant observation in meetings, at the workplace, interviews and documentation.

Findings

The main findings of this paper reflect how strategising and accounting in practice manifest themselves in the Jordanian HE sector. Bourdieu’s theory of practice sets the meta-theoretical context of the current study, with field setting the scene, and habitus being represented in the strategising mind-set participants adopt. The mind-set determines how strategic management accounting is perceived and dealt with. Strategic management accounting takes place at varying degrees. The power structures that influence and determine strategising and accounting in support thereof are researched on the basis of Bourdieu’s forms of capital. Different forms of capital matter in the HE sector determined by fields’ doxa.

Research limitations/implications

The researcher is a part of the field, the Jordanian HE sector; thus, their habitus has been exposed to its characteristics and features. Thus, certain internalised structures and experiences needed to be challenged for this analysis, which was not an easy task.

Originality/value

This study investigates accounting, strategic management and power structures in HE, and it highlights the different power structures, using Bourdieu’s forms of capital, which offers a great insight into how different cultures approach similar issues.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 11 February 2021

Khaled Hutaibat, Zaidoon Alhatabat, Larissa von Alberti-Alhtaybat and Khaldoon Al-Htaybat

What academic and managerial elements are particularly influential regarding performance? This study aims to address these questions as part of a broader longitudinal…

Abstract

Purpose

What academic and managerial elements are particularly influential regarding performance? This study aims to address these questions as part of a broader longitudinal study. The current paper focusses on the results relating to performance management and measurement, and how the sectorial developments impacted on individuals and institutions.

Design/methodology/approach

An interpretive research methodology was used, which illustrates the institutional performance management and measurement system. The first part of the interpretive study was a single case study, focussing on one “old” research-intensive university. The second part included five institutions, three UK top-tier universities, focussing on top-level research and education, and two “new” universities with a greater teaching than research portfolio.

Findings

The current paper focusses on the results relating to performance management and measurement, and how higher education (HE) developments impacted on individuals and institutions, reflected in the notion of performance habitus. The qualitative element of the study sought to gain insight into which factors influence performance management and measurement and what changing effect these have on academic members of staff. The findings illustrate how academic values and managerial control practices create an academia-specific performance management approach, measured by particular key performance indicators that are used for the institution as a whole and then applied to units and individuals within institutions. With regard to institutional performance, more established and institutionalised performance management and measurement practices are relied upon. Both elements are addressed in this study, and the authors conclude that the interplay of human capital and institutional structure creates the most successful performance-related outcome.

Originality/value

The current study adds additional insights on how the changing HE context affects academic members and how the future of the UK HE sector is perceived. Insights can be derived for other HE sectors, as the contextual factors of international competition, tightening of resources and nature of the academic sector transcend national borders. Thus, practices illustrated in the current study are useful for institutions and academic managers of other HE sectors as well.

Details

Measuring Business Excellence, vol. 25 no. 2
Type: Research Article
ISSN: 1368-3047

Keywords

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Article
Publication date: 22 March 2019

Khaled Hutaibat

This study aims to illustrate an interactive project in an advanced accounting course at a Middle Eastern higher education institution, which introduced students to…

Abstract

Purpose

This study aims to illustrate an interactive project in an advanced accounting course at a Middle Eastern higher education institution, which introduced students to practical/applied financial and managerial accounting and sustainability reporting and created an element of cognitive dissonance with regard to their financial reporting-biased prior knowledge.

Design/methodology/approach

Groups are formed that create fictitious companies and then prepare an annual report for this company. Part of the project is a critical reflection on the experience afterwards. Students needed to critically reflect on their learning experience as part of the project assessment to fulfil the required learning outcomes, as constructive learning needs reflection.

Findings

This project introduced students to practical/applied financial and managerial accounting and sustainability reporting and created an element of cognitive dissonance with regard to their financial reporting-biased prior knowledge. While some students considered the project on financial/managerial accounting and sustainability reporting a beneficial undertaking and felt their disciplinary worldview challenged, others thought it was interesting but still preferred to remain with the primarily financial focus of their discipline.

Originality/value

The project was undertaken to allow students to engage with their disciplinary material, both conventional and sustainability reporting-related, in a constructive learning manner.

Details

Journal of International Education in Business, vol. 12 no. 2
Type: Research Article
ISSN: 2046-469X

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Article
Publication date: 15 November 2019

Khaldoon Al-Htaybat, Khaled Hutaibat and Larissa von Alberti-Alhtaybat

The purpose of this paper is to explore the intersection of accounting practices and new technologies in the age of agility as a form of intellectual capital, through…

Abstract

Purpose

The purpose of this paper is to explore the intersection of accounting practices and new technologies in the age of agility as a form of intellectual capital, through sharing the conceptualization and real implications of accounting and accountability ideas in exploring and deploying new technologies, such as big data analytics, blockchain and augmented accounting practices and expounding how they constitute new forms of intellectual capital to support value creation and realise Sustainable Development Goals (SDGs).

Design/methodology/approach

The adopted methodology is cyber-ethnography, which investigates online practices through observation and discourse analysis, reflecting on new business models and practices, and how accounting relates to these developments. The global brain sets the conceptual context, which reflects the distributed network intelligence that is created through the internet.

Findings

The main findings focus on various developments of accounting practice that reflect, utilise or support digital companies and new technologies, including augmentation, big data analytics and blockchain technology, as new forms of intellectual capital, that is knowledge and skills within organisations, that have the potential to support value creation and realise SDGs. These relate to and originate from the global brain, which constitutes the umbrella of tech-related intellectual capital.

Originality/value

This paper determines new developments in accounting practices in relation to new technologies, due to the continuous expansion and influence of the intelligence of the collective network, the global brain, as forms of intellectual capital, contributing to value creation, sustainable development and the realisation of SDGs.

Details

Journal of Intellectual Capital, vol. 20 no. 6
Type: Research Article
ISSN: 1469-1930

Keywords

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Article
Publication date: 29 June 2012

Larissa von Alberti‐Alhtaybat, Khaled Hutaibat and Khaldoon Al‐Htaybat

The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The…

Abstract

Purpose

The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories relating to corporate disclosure and to demonstrate the complex relationships between different notions of the financial disclosure phenomenon. This will help new researchers to understand how particular corporate disclosure theories are related, as well as help with teaching accounting theories at undergraduate and postgraduate level.

Design/methodology/approach

A deductive and inductive approach to theory building was applied. The deductive approach suggests identifying the gap in the literature, the inductive approach then prescribes theory building in three stages: phenomenon observation, categorisation and relationship building. This approach serves to develop a theoretical map integrating the corporate disclosure theories.

Findings

The paper discusses theories that recognise actual features of financial markets – market failure, information asymmetry and adverse selection – to provide an explanation for the existence of corporate reporting regulations and managerial incentives, which control and determine the maximum level of corporate information under these conditions. It then integrates these theories in a map seeking to explain corporate disclosure levels, mandatory and voluntary, financial and narrative. A combination of theoretical supplements – codification theory, Dye's theory of mandatory and voluntary disclosure, and disclosure transformation theory – are proposed in this framework as theories to explain processes of change in mandatory and voluntary corporate disclosure in practice.

Originality/value

Another benefit mapping these theories is to provide useful insights into existing disclosure theories, which may help to explain why some empirical results have been inconsistent with the predictions of these theories. No similar attempts have been published in the accounting literature.

Details

Journal of Financial Reporting and Accounting, vol. 10 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 1 November 2011

Khaled Hutaibat, Larissa von Alberti‐Alhtaybat and Khaldoon Al‐Htaybat

The purpose of this paper is to explore the concept of strategic management accounting (SMA) in an English university. It is in search of and investigates SMA practices…

Abstract

Purpose

The purpose of this paper is to explore the concept of strategic management accounting (SMA) in an English university. It is in search of and investigates SMA practices and processes, and their meaning to participants in an English university context. The higher education (HE) institution under research had gone through a major change a couple of years prior to this study, including implementation of new strategic management and management accounting practices.

Design/methodology/approach

The approach taken is an interpretive one and the adopted methodology is grounded theory according to Glaser's evolved approach. Data collection took place largely through interviews and, where possible, participant observation.

Findings

The main findings of the research concern the core concept of the strategising mindset, which encapsulates the institutional, divisional and individual stance towards strategy and SMA. The strategising mindset is understood as the belief system that is adopted with regard to SMA, which is divided into a bureaucratic and an entrepreneurial mindset. According to the respective mindset, accounting for strategic management is dealt with and institutional members' perceptions of SMA are shaped. The particular mindset adopted depends on the context members were and are functioning, which reflects Bourdieu's theory of practice.

Originality/value

The main contributions are the emergent theoretical framework on SMA in HE, the concept of the strategising mindset and resulting views and conclusions on what SMA actually means in practice. To the authors' knowledge, no such theoretical framework has been published to date.

Details

Journal of Accounting & Organizational Change, vol. 7 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
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.

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

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Article
Publication date: 28 May 2020

Mohd Shukor Harun, Khaled Hussainey, Khairul Ayuni Mohd Kharuddin and Omar Al Farooque

This study aims to explore the corporate social responsibility disclosure (CSRD) practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the…

Abstract

Purpose

This study aims to explore the corporate social responsibility disclosure (CSRD) practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the period 2010-2014 and examines the determinants of CSRD and its effects on firm value.

Design/methodology/approach

Based on the Accounting and Auditing Organization for Islamic Financial Institutions Governance Standard No. 7 guidelines and using content analysis, the paper develops a comprehensive CSRD index for GCC Islamic banks. The study applies ordinary least squares regression analysis for hypothesis testing and for finding determinants of respective dependent variables.

Findings

The results show a very low level of CSRD among the sample Islamic banks in GCC countries. When using corporate governance characteristics to examine the determinants of CSRD, this study provides evidence of a significant positive association between board size and CSRD practice in Islamic banks and a significant negative relationship of chief executive officer (CEO) duality with CSRD, as per expectation. For the economic consequences of CSRD, the study documents an inverse performance effect of CSRD while board size, board composition and CEO duality indicate significant positive effects on firm value.

Research limitations/implications

The relatively small sample size of GCC Islamic banks may limit the application of the findings to other Islamic financial institutions such as Takaful and the Islamic unit trust company.

Practical implications

The findings of this study initiate the global debate on the need for corporate governance reform in Islamic banks by providing insights on the role played by corporate governance mechanisms in encouraging and enhancing CSRD practices among Islamic banks. The findings also have important implications for investors, managers, regulatory bodies, policymakers and Islamic banks in the GCC countries.

Social implications

The results of the study do not support the idea that Islamic banks operating on Islamic principles can meet their social responsibilities through promoting corporate social responsibility (CSR) activities and by differentiating themselves from non-Islamic banks.

Originality/value

This is the first study to examine the determinants of CSRD in GCC Islamic banks using comprehensive CSRD and corporate governance variables and, therefore, adds value to the existing CSR literature in banking.

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