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1 – 2 of 2Shahzad Uddin, Md Shoaib Ahmed and Khandakar Shahadat
This study aims to contribute to the debate on the efficacy of softer regulations to prevent violations of workers’ rights in the global clothing supply chain.
Abstract
Purpose
This study aims to contribute to the debate on the efficacy of softer regulations to prevent violations of workers’ rights in the global clothing supply chain.
Design/methodology/approach
This study draws on value trap and adverse incorporations as a theoretical lens to understand the reasons behind the continued violations of workers’ rights. The empirical findings are based on an analysis of 24 semi-structured interviews with workers and owners. Extensive documentary evidence to track the plight of workers in Bangladeshi clothing factories during the pandemic.
Findings
The study demonstrates how imbalances in supply chain relationships allow retailers to take advantage of the pandemic. The authors find that some retailers worsened the working conditions by cancelling orders, demanding discounts on old orders and forcing suppliers to agree to a lower price for new orders. Large brands and retailers’ responses to the COVID-19 pandemic remind us that softer regulations, such as third-party audits, are likely to be ineffective given the power imbalance at the heart of the supply chain.
Practical implications
The study presents a case for regulatory frameworks and intense stakeholder activism to encourage large retailers and brands to behave responsibly. This is especially important when a supply chain is value-trapped and workers are adversely incorporated and unprotected.
Originality/value
Drawing on studies on adverse incorporations, value-trapped supply chains and the plight of workers during the COVID-19 pandemic, the study offers a broader understanding of the continued violation of workers’ rights and the efficacy of softer regulations.
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Latifa Hamisi Mbelwa, Pawan Adhikari and Khandakar Shahadat
The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania.
Abstract
Purpose
The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania.
Design/methodology/approach
The paper relies on the ideas of institutional theory and some aspects of decision-usefulness so as to delineate the external pressures enforcing the Government of Tanzania to embrace accrual accounting and the factors complicating its implementation at organisational level (within government entities). The authors draw on quantitative techniques and the explanatory and cross-sectional survey research strategies and methods for data analysis.
Findings
Our findings suggest that the coercive pressures from donors and auditors along with the normative pressures surfaced by the training of employees generate a significant impact on designing the effective administrative model of accrual accounting. In a lesser extent, pressures from the National Board of Accountants and Auditors and cultural factors are positively correlated to the implementation of accrual accounting in the Tanzanian context. Of the factors the authors examined, the management changes are proved to be least effective. Unawareness of the key stakeholders has caused weak political and regulatory commitments. Accrual accounting implementation is further exacerbated by inadequate technical and personnel competence. Ultimately, the implementation of the accrual accounting has increased significant managerial accountability though a major segment of such behaviour is unexplained by the factors the authors employed in the study.
Practical implications
The effective implementation of accrual accounting relies on improvements in cultural and human-related issues. What is important to understand is that accrual accounting is more of a management reform incorporating changes in broader aspects of institutional and accountability mechanisms, rather than just an adoption of particular accounting technologies. Without such broader changes, accrual accounting reforms can be detrimental providing the technocrats and government officials with a space for manipulating financial information, Tanzania serving as an example.
Originality/value
The study highlights the case of an emerging economy in which accrual accounting is actually in effect and has impacted on managerial accountability, but is struggling to engender intended results and outcomes at organisational level.
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