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Article
Publication date: 5 December 2020

Manzurul Alam

This is a reflective essay on how lockdowns during COVID-19 pandemic have exposed internal organisational processes and work practices.

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Abstract

Purpose

This is a reflective essay on how lockdowns during COVID-19 pandemic have exposed internal organisational processes and work practices.

Design/methodology/approach

The essay is based on the author's reflections on organisational work practices during the coronavirus mandatory social distancing period.

Findings

This reflective essay shows how COVID-19 pandemic challenges the existing organisational systems and processes. It produces thoughtful considerations of different options for managing organisational activities in the post-COVID-19 period.

Research limitations/implications

The reflective essay underscores various issues relating to organisational job design and work practices and the impact on future management accounting research.

Originality/value

This essay provides personal insight into how the recent pandemic influences organizational work practices.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 7 December 2020

Manzurul Alam, Megan Paull, Anne Peachey, David Holloway and John Griffiths

The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources…

Abstract

Purpose

The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate organizations to diversify their strategies with attended performance management systems.

Design/methodology/approach

It adopts a qualitative case study approach involving semi-structured interviews with key informants in a nonprofit organization to understand the evolving nature of performance management systems associated with different funding sources.

Findings

The findings suggest that the case study organization changed its revenue base along with its performance management systems to satisfy the reporting and accountability requirements of different funding sources. Despite external funding sources detailing different restrictions and requirements, the overall performance management system was able to manage these different expectations.

Research limitations/implications

This study is based on a single case study, and its findings need to be interpreted with care, as there are differences between nonprofit organizations because they differ in their environments, services and funding.

Originality/value

This paper contributes to extant knowledge on how organizational performance management is influenced by funding sources, providing insights at the operational and governance levels.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 3 May 2016

Md Moazzem Hossain, Manzurul Alam, Angela Hecimovic, Mohammad Alamgir Hossain and Aklema Choudhury Lema

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses…

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Abstract

Purpose

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators.

Design/methodology/approach

The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers.

Findings

The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of government initiatives and unsatisfactory implementation of laws are perceived as the major barriers that hinder CSER practices in Bangladesh. The study also found a lack of awareness amongst various stakeholder groups regarding the influential role CSER plays in promoting sustainable development. The current initiatives undertaken by various stakeholders to improve CSER practices were limited but growing.

Research Limitations/implications

The study utilises the stakeholder theory to examine the role of stakeholders, rather than managers, in relation to CSER practice in Bangladesh. The findings may provide impetus for mitigating CSER barriers in a developing country context.

Originality/value

This study is one of the few engagement-based studies to explore the non-managerial stakeholders’ views on CSER in a developing country context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 25 September 2020

A B M Mahbub Alam and Manzurul Alam

This study examines how resource dependency affects municipal budgetary process; specifically, it investigates how politically aligned resource sharing between different…

Abstract

Purpose

This study examines how resource dependency affects municipal budgetary process; specifically, it investigates how politically aligned resource sharing between different levels of government along with clientelism interferes with the budgetary process of municipal organizations in developing countries.

Design/methodology/approach

The paper adopts a qualitative approach to study two municipal organizations in Bangladesh. The qualitative data are collected from semi-structured interviews with key organizational members. Besides, the study also relies on various publicly available documents and the Local Government Acts to complement the interview data.

Findings

The findings of the study divulge dependence on partisan aligned nonprogrammable government funds poses significant problems for municipal organizations in carrying out their budgetary process. Clientelism and informal negotiations of incumbent political leaders are found to play a vital role in such resource sharing decisions. The consequent uncertainties in getting funds have the potentials of interrupting the budgetary process at the organizational level. In some cases, budgets do not appear to be useful as a management tool for guiding organizational activities.

Research limitations/implications

Like other qualitative studies, the results of these case studies are not generalizable because their interpretations are highly dependent on the context of the research sites.

Practical implications

Despite the limitation of a case study research, the results of this study are useful to deepen our understanding of how uncertainty in resource sharing creates clientele behavior and interferes with the organizational budget. Such an understanding helps practitioners and policymakers devise a sound resource sharing mechanism for effective delivery of municipal services on a sustainable basis.

Originality/value

This study provides insight into how precarious central government transfers and clientelism interfere with local governments' budgetary process.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 26 February 2020

Md Moazzem Hossain, Manzurul Alam, Mohammed Alamgir and Amirus Salat

The purpose of this paper is to examine the relationship between skills and employability of business graduates. The study also examines the moderating effect of ‘social…

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Abstract

Purpose

The purpose of this paper is to examine the relationship between skills and employability of business graduates. The study also examines the moderating effect of ‘social mobility factors’ in the ‘skills–employability’ relationship.

Design/methodology/approach

A quantitative positivist approach was undertaken to test the hypotheses. Business graduates from two universities in a developing country responded to a questionnaire about their perceptions of different sets of employability factors. Partial least squares (PLS)-based structural equation modelling (SEM) was used to examine the relationships between skills and employability of business graduates.

Findings

The findings show that both soft skills and technical skills are positively related to employability, which is consistent with prior studies. The findings also indicate that social mobility factors play a significant role in employability.

Research limitations/implications

The study is based on data from two public universities, and its findings need to be interpreted with care as universities differ in their size, area of concentration and ownership structure.

Practical implications

The findings advance the evidence of graduate employability of business students. Based on these results, university authorities, policymakers, teachers and business graduates will benefit from the findings related to students preparedness for the competitive global job market.

Originality/value

The study's findings contribute to business graduates' skill set development in the developing countries that share a similar education system, culture and values.

Details

Education + Training, vol. 62 no. 3
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 9 September 2021

Yuan George Shan, Junru Zhang, Manzurul Alam and Phil Hancock

This study aims to investigate the relationship between university rankings and sustainability reporting among Australia and New Zealand universities. Even though…

Abstract

Purpose

This study aims to investigate the relationship between university rankings and sustainability reporting among Australia and New Zealand universities. Even though sustainability reporting is an established area of investigation, prior research has paid inadequate attention to the nexus of university ranking and sustainability reporting.

Design/methodology/approach

This study covers 46 Australian and New Zealand universities and uses a data set, which includes sustainability reports and disclosures from four reporting channels including university websites, and university archives, between 2005 and 2018. Ordinary least squares regression was used with Pearson and Spearman’s rank correlations to investigate the likelihood of multi-collinearity and the paper also calculated the variance inflation factor values. Finally, this study uses the generalized method of moments approach to test for endogeneity.

Findings

The findings suggest that sustainability reporting is significantly and positively associated with university ranking and confirm that the four reporting channels play a vital role when communicating with university stakeholders. Further, this paper documents that sustainability reporting through websites, in addition to the annual report and a separate environment report have a positive impact on the university ranking systems.

Originality/value

This paper contributes to extant knowledge on the link between university rankings and university sustainability reporting which is considered a vital communication vehicle to meet the expectation of the stakeholder in relevance with the university rankings.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 3 October 2016

Md Moazzem Hossain and Manzurul Alam

The purpose of this paper is to investigate organisational accountability to less economically powerful stakeholders in the absence of formal corporate social reporting…

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Abstract

Purpose

The purpose of this paper is to investigate organisational accountability to less economically powerful stakeholders in the absence of formal corporate social reporting (CSR) guidelines. In addition, this study emphasises the role of administrative and institutional reforms in empowering stakeholders in a developing country context, namely, Bangladesh.

Design/methodology/approach

Consistent with prior literature, this qualitative study collected data through semi-structured interviews with 23 representatives from NGOs, media, civil society, customers, regulators, trade union leaders and employees who are considered as less economically powerful stakeholders. This paper draws on the demand for administrative reforms along with an institutional support structure (Owen et al., 1997) to enhance CSR and corporate accountability.

Findings

The empirical evidence shows that there is a need for a stand-alone mandatory CSR to achieve stakeholder accountability. It also shows that there are demands from “stakeholders to right to know” about the company’s social and environmental performance along with stakeholder engagements. There is a perceived demand for administrative reform along with institutional supports that can contribute to the CSR development in Bangladesh. These administrative reforms would encourage transparent corporate social and environmental practices. Given the socio-economic and vulnerable environmental conditions of Bangladesh, stakeholders in this study suggested contextually relevant CSR guidelines towards greater accountability.

Research limitations/implications

This paper is one of the few engagement-based studies which explore the perceptions of less economically powerful stakeholders towards CSR developments in an emerging economy – Bangladesh. The findings of this study using the theoretical lens of accountability with administrative and institutional reforms lead us to conclude that companies in Bangladesh have low level of CSR towards stakeholder accountability and stakeholder engagements.

Originality/value

The paper contributes to the CSR literature by highlighting the needs of CSR from the stakeholder’s accountability perspective.

Details

International Journal of Accounting & Information Management, vol. 24 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 12 January 2015

Manzurul Alam

Following the introduction of the New Zealand Local Government Amendment Acts (1996, 2002), some significant changes have taken place in resource allocation and service…

Abstract

Purpose

Following the introduction of the New Zealand Local Government Amendment Acts (1996, 2002), some significant changes have taken place in resource allocation and service design of local government organizations. The purpose of this paper is to investigate the effect of local government reforms on budgetary processes and service design in a New Zealand local government entity.

Design/methodology/approach

The paper adopts a qualitative case study research involving semi-structured interviews with the key informants to understand the evolving role of resource allocation the study investigates the budgetary processes in a metropolitan city council.

Findings

The traditional role of budget has changed to a more active and visible instrument in explaining the effectiveness and efficiency in the use and allocation of resources. Budgets have been given a central role in the management of local government finances. The reform process in New Zealand has enabled local government organizations to organize their activities by using the concepts of public and private goods.

Research limitations/implications

This is a single local government entity case study. Any generalization of the conclusions from this study should undertaken with care even though there are similarities between New Zealand and other countries even though they operate under different institutional contexts in different countries.

Originality/value

This paper makes important contribution by highlighting the implications of resource allocation on service design within New Zealand local government entities.

Details

International Journal of Public Sector Management, vol. 28 no. 1
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 2 October 2009

Manzurul Alam and Stewart Lawrence

The purpose of this paper is to explore the implications of empowerment practices within the disability support service (DSS) sector in New Zealand. The DSS framework is…

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Abstract

Purpose

The purpose of this paper is to explore the implications of empowerment practices within the disability support service (DSS) sector in New Zealand. The DSS framework is designed as part of the public sector reform process to promote empowerment for people with disabilities so that they can lead independent lives in their communities.

Design/methodology/approach

Taking a qualitative and interpretive approach to fieldwork, this research seeks the actual lived experiences of the disabled as recipients of services offer by the state.

Findings

The empirical evidence suggests that a concept such as empowerment can be problematic, because it can be perceived as a manipulative strategy where empowerment principles may be only notionally applied when services are offered by following managerialist principles.

Originality/value

This paper adds to the understanding on relationships between service design, resources, and empowerment practices. Implementation of empowerment principles, however, depends on resources to create a support structure at the community level and an atmosphere where there is choice and flexibility for people with disabilities to access essential services.

Details

Qualitative Research in Accounting & Management, vol. 6 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 1 January 1994

Manzurul Alam and Stewart Lawrence

The way budgets are used may reflect the requirements of particular institutional and organisational contexts, rather than a ubiquitous need to plan and control technical…

Abstract

The way budgets are used may reflect the requirements of particular institutional and organisational contexts, rather than a ubiquitous need to plan and control technical operations. This paper examines the budgetary processes in a particular institutional and organisational setting‐ that of a public sector commercial organisation in a developing country. The findings suggest that in the special circumstances of the organisation studied, the budgetary process is a way of demonstrating conformity with the needs and requirements of external authorities, rather than a means of assisting internal management. These findings are consistent with and added to the understanding of theory which stresses the symbolic and institutionalised uses of accounting in organisations

Details

Asian Review of Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1321-7348

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