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1 – 10 of 230
Article
Publication date: 4 July 2023

Lexis Alexander Tetteh, Cletus Agyenim-Boateng and Samuel Nana Yaw Simpson

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive…

Abstract

Purpose

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

Design/methodology/approach

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

Findings

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

Research limitations/implications

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

Practical implications

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

Originality/value

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 6 November 2023

Simon D. Norton

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money…

Abstract

Purpose

This study aims to evaluate the advantages and disadvantages of auditor mandatory suspicious activity reporting versus the exercise of professional judgement in the anti-money laundering regimes of the UK and the USA.

Design/methodology/approach

The research draws upon the following sources. Firstly, statistics provided by the UK National Crime Agency, 2019 (NCA) regarding suspicious activity report (SAR) filing rates. Secondly, anti-money laundering legislation in the USA and UK. Thirdly, statements made in the political domain in the USA, particularly those which raised constitutional concerns during the progress of the Patriot Act 2001. Finally, statements and recommendations by a UK Parliamentary Commission enquiring into the effectiveness of the suspicious activity reporting regime.

Findings

The UK reporting regime does not accommodate professional judgement, resulting in the filing of SARs with limited intelligence value. This contrasts with discretionary reporting in the USA: voluntary reporting guides and influences auditor behaviour rather than mandating it. Defensive filing by UK auditors (defence to anti-money launderings [DAMLs]) has increased in recent years but the number of SARs filed has declined.

Originality/value

The study evaluates auditor behavioural responses to legislative regimes which mandate or alternatively accommodate discretion in the reporting suspicion of money laundering. Consideration of constitutional and judicial activism in this context is a novel contribution to the literature. For its theoretical framework the study uses Foucault’s concept of discipline of the self to evaluate auditor behaviour under both regimes.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Content available
Book part
Publication date: 11 December 2024

Abstract

Details

The Economics and Regulation of Digital Markets
Type: Book
ISBN: 978-1-83797-643-0

Article
Publication date: 14 August 2023

Dinesh Sivaguru and Kamal Tilakasiri

The purpose of the study is to examine the available literature to comprehend what the underground banking system is, for what purposes this method is used and how policymakers…

Abstract

Purpose

The purpose of the study is to examine the available literature to comprehend what the underground banking system is, for what purposes this method is used and how policymakers should proceed to address this issue.

Design/methodology/approach

The approach involved conducting this study and combining it with a critical analysis of the available literature as well as the available historical data. The sources the study has explored include government documents, public hearings, academic articles, case studies and articles available on the internet.

Findings

The study revealed prevention of illegal proceeds is critical, still regulating one entity, is a phenomenon of Boyle’s law, “squeezing the balloon”. If one end of the balloon is squeezed, making the volume smaller, the pressure inside increases, making the un-squeezed part of the balloon expand out. The real issue is not how criminals transfer their illegal earnings; it is the criminals themselves. Hence, the policy decision on this issue needs to be carefully considered.

Research limitations/implications

Due to the complexity of the operating system of Undiyal, this study had a number of limitations, as do many others. Firstly, there are no records of the Undiyal agents or the volumes of transactions publicly available. However, comprehending the scope of the underground operation that exists in the country is quite difficult.

Practical implications

The study contributes to the academic researchers grasping what type of future research should be focused on in this area according to the study.

Social implications

From the point of view of its practical application, the study seeks to resolve social issues that the middle-class population experiences on a daily basis and that have a huge and adverse impact on GDP.

Originality/value

To the best of the authors’ knowledge, this is an original contribution.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 26 March 2024

Govinda Prasad Dhungana, Dwij Raj Bhatta and Wei-Hong Zhang

Family planning (FP) services through the lens of human rights are not well known in Nepal. This study aims to assess Family Planning 2020: Rights and Empowerment Principles for…

Abstract

Purpose

Family planning (FP) services through the lens of human rights are not well known in Nepal. This study aims to assess Family Planning 2020: Rights and Empowerment Principles for Family Planning and identify factors affecting contraceptive use among HIV-infected women living in rural Far Western Nepal.

Design/methodology/approach

This study conducted a cross-sectional survey using self-designed proforma. To assess the association between contraceptive use and independent variables, this study calculated adjusted odd ratio (AOR) with 95% confidence interval (CI) using statistical package for social sciences (SPSS) V.20.

Findings

Only 37.8% of participants had access to full range of contraceptive methods, and only 57.5% of participants received proper counseling. Agency/autonomy, transparency/accountability and voice/participation were practiced by 43.7%, 23.4% and 19.7% of participants, respectively. Husband’s support (AOR = 4.263; 95% CI: 1.640–11.086), availability of FP services in their locality (AOR = 2.497; 95% CI: 1.311–4.754), employment (AOR = 3.499; 95% CI: 1.186–10.328) and postpartum period (AOR = 0.103; 95% CI: 0.023–0.475) were significantly associated with contraceptive use.

Research limitations/implications

Health-care providers’ and program managers’ perspectives were not examined.

Practical implications

Findings of this study will be useful for making strategic plan on human rights-based approach to FP.

Social implications

Expanding access to contraceptive information and services and strengthening autonomy, accountability and participation are key to human rights-based approach to FP.

Originality/value

This study identified that inadequate counselling, nonavailability of full range of contraceptive methods, low level of autonomy, accountability and participation were key bottlenecks in fulfilling human rights-based approach to FP.

Details

International Journal of Human Rights in Healthcare, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4902

Keywords

Article
Publication date: 26 March 2024

Scott W. Phillips and Tammy Rinehart Kochel

Active shooter incidents have risen considerably in recent years, elevating public and law enforcement focus on improving response to these incidents. The contemporary policy for…

Abstract

Purpose

Active shooter incidents have risen considerably in recent years, elevating public and law enforcement focus on improving response to these incidents. The contemporary policy for reacting to an active shooter event is for the officers who first arrive on the scene to move quickly to engage and neutralize a shooter, prioritizing victim safety and minimizing loss of life. This study provides a preliminary understanding of the police view regarding their role in active shooter events and their experiences with active shooter training.

Design/methodology/approach

We conducted a survey of 413 sworn personnel across three US cities. Analyses examine differences in officers’ training experiences across the agencies and predictors of a sense of duty to prioritize victims’ lives over that of officers.

Findings

Officers’ training experiences differed by agency, yet most officers supported a duty to sacrifice their lives to prioritize victims’ safety during active shooter incidents. Officers with more years of experience have lower odds of supporting a duty to sacrifice their lives to save victims during an active shooter situation relative to less experienced officers. Respondents who recall officer safety among the top three most memorable topics from their recent active shooter training also have lower odds of supporting a duty to sacrifice.

Originality/value

The authors add knowledge about police officers’ experiences with active shooter training and officers’ opinions about their role in responding to active shooter incidents. We discuss implications of the findings relative to police culture and training and suggest directions for future research.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 10 August 2023

Yung-Lien Lai, Fei Luo, Chia-Cheng Kang and Tzu-Ying Lo

While a substantial amount of research has been conducted in western societies exploring public attitudes toward police (ATP) among immigrants in recent decades, the question of…

Abstract

Purpose

While a substantial amount of research has been conducted in western societies exploring public attitudes toward police (ATP) among immigrants in recent decades, the question of how recently arrived immigrants view the police in Asian societies has been largely overlooked. This study aims to explore Southeast Asian immigrants' ATP in Taiwan and how assimilation, discrimination, affirmation, procedural justice, bifocal lenses and contact experiences – viewed simultaneously – impact their perceptions.

Design/methodology/approach

Using a combination of convenience and snowball sampling methods, a total of 579 completed survey responses were collected in Taiwan with a response rate of 89%. Structural Equation Modeling (SEM) was used to examine key factors that impact immigrants' attitudes toward the Taiwanese police.

Findings

The findings suggest that procedural justice and assimilation are two robust and direct predictors of immigrants' attitudes toward Taiwanese police. Immigrants from Southeast Asian countries who perceive that they have been treated fairly by Taiwan police tended to report more positive ATP. Likewise, higher levels of assimilation boosted confidence in the police. In addition, both nationality and marital status had a significant impact on perceptions of the police.

Originality/value

This pioneering study examines immigrants' ATP among four groups of Southeast Asians in Taiwan —namely, immigrants from Indonesia, Vietnam, Thailand and the Philippines. The use of SEM strengthens the robustness of the findings derived from this study.

Details

Policing: An International Journal, vol. 47 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 2 February 2024

Akriti Chaubey and Sunaina Kuknor

This paper aims to examine the barriers that act as a hindrance and are the reason behind the struggles for the successful practice of diversity and inclusion. It also provides…

Abstract

Purpose

This paper aims to examine the barriers that act as a hindrance and are the reason behind the struggles for the successful practice of diversity and inclusion. It also provides suggestions that organisations across the Asian region can adopt to have a conducive work environment to flourish diversity and inclusion.

Design/methodology/approach

Qualitative data were collected from 21 in-depth semi-structured interviews, where the male and female interviewee ratio was 6:4. The interviewees were diversity and inclusion leaders, diversity and inclusion consultants and human resources (HR) experts from Asian countries such as India, Sri Lanka, Malaysia, UAE, Singapore, Bangladesh and Nepal. The interviewees belonged to varied industries, including information technology, automobile, manufacturing, engineering, logistics and independent consultants. Every interview recorded was transcribed, and an inductive content analysis technique was used using NVivo. Broad themes and several antecedents were identified which hinder the successful practice of diversity and inclusion.

Findings

There exists a patriarchal mindset in society as the main reason; that is why Asian countries are finding it difficult and are struggling to embrace diversity and inclusion successfully. There is a lack of awareness amongst managers about how inclusive gender diversity impacts the company’s financial status. Reports show that companies that have female board members have better profit margins in comparison to those that do not.

Research limitations/implications

This study was conducted within one industry setting, the service sector; therefore, the findings may not apply to other industries because of the different organisational cultures and HR policies.

Practical implications

This study offers managerial implications that can help the organisation foster and embrace diversity and inclusion by overcoming the barriers.

Social implications

There should be fair and equitable inclusivity of females in the workplace. Female employees should be heard without biases and discrimination and allowed to speak up with equity. Females should not be seen differently during organisational decision-making, participation and empowerment.

Originality/value

To the best of the authors’ knowledge, this study is one of the few to explore the challenges faced by Asian region organisations to embrace diversity and inclusion by empirical evidence. The study shows how the Asian region struggles to go beyond gender diversity and move away from patriarchal hegemony, which is the study’s unique contribution.

Details

Journal of Asia Business Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 29 July 2022

Rizal Yaya, Rudy Suryanto, Yazid Abdullahi Abubakar, Nawal Kasim, Lukman Raimi and Siti Syifa Irfana

The global recession caused by the COVID-19 pandemic has led to the closure of thousands of village-owned enterprises (VOEs), which are community-managed enterprises that operate…

Abstract

Purpose

The global recession caused by the COVID-19 pandemic has led to the closure of thousands of village-owned enterprises (VOEs), which are community-managed enterprises that operate in the hostile rural areas in emerging economies. Thus, considering that a Schumpeterian view of economic downturn sees recessions as times where old products/services decline while new products/services emerge, this paper aims to explore the specific innovation-based diversification strategies that matter for the survival of emerging economy VOEs in recession periods to develop new theoretical insights.

Design/methodology/approach

The study is based on multiple-case studies of 13 leading VOEs operating in the rural areas of Java Island in Indonesia, an emerging economy. The data was analysed using within-case and cross-case analyses.

Findings

Overall, a number of major novel findings have emerged from the analysis, based on which the authors developed several new propositions. First, from the perspectives of both new product and new service diversification, “unrelated diversification” is the primary resilience strategy that seems to be associated with the survival of VOEs in the COVID-19 recession, over and above “related diversification”. Second, from an industrial sector diversification perspective, the most dominant resilient strategy for surviving the recession is “unrelated diversification into tertiary sectors (service sector)”, over and above diversification into the primary sector (agriculture, fisheries and mining) and secondary sector (manufacturing and construction).

Originality/value

The authors contribute to the literature on entrepreneurship in emerging economies by identifying the resilience diversification strategies that matter for the survival of VOEs in recession.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 2
Type: Research Article
ISSN: 2053-4604

Keywords

Open Access
Article
Publication date: 5 February 2024

Ariadna H. Ochnio

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption…

Abstract

Purpose

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.

Design/methodology/approach

Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.

Findings

There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.

Originality/value

This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.

Details

Journal of Money Laundering Control, vol. 27 no. 7
Type: Research Article
ISSN: 1368-5201

Keywords

1 – 10 of 230