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1 – 10 of 62Arpita Ghosh and Nisigandha Bhuyan
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…
Abstract
Purpose
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.
Design/methodology/approach
This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.
Findings
This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.
Research limitations/implications
Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.
Originality/value
This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.
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Mohamad Zaka Al Farisi, Hikmah Maulani, Adityo Baskoro Hardoyo, Shofa Musthofa Khalid and Nalahuddin Saleh
This research explores the potential incorporation of Indonesian folklore, particularly the folklore of the origin of Bandung, into Arabic language teaching materials. Integrating…
Abstract
Purpose
This research explores the potential incorporation of Indonesian folklore, particularly the folklore of the origin of Bandung, into Arabic language teaching materials. Integrating local cultural elements into language instruction can enhance students' language learning experience and promote a deeper understanding of Indonesian culture.
Design/methodology/approach
The origin city of Bandung is one of the famous folklore stories in Indonesia that originates from West Java. Through ethnographic studies, various aspects of the folklore of the origin of the city of Bandung will be examined, which can be utilized in Arabic language teaching. This includes analyzing the linguistic structure, vocabulary and cultural references embedded in the story. Additionally, we will explore how teachers can effectively incorporate this folklore into their teaching materials to create engaging and culturally relevant Arabic language lessons.
Findings
This research aims to contribute to developing innovative and culturally responsive language learning by investigating the use of Indonesian folklore in Arabic language instruction. It aims to empower teachers and students by fostering a deeper appreciation of Indonesian culture while improving Arabic language proficiency. This approach enhances language learning outcomes, promotes cultural awareness and cultivates a deeper connection between students and the local culture. By embracing folklore, teachers can create dynamic and meaningful language learning experiences that empower students to become proficient Arabic speakers with a strong appreciation for Indonesian wisdom and culture.
Research limitations/implications
Overall, using folklore as a foreign language teaching material provides significant advantages for students in developing a deeper understanding of language, cultural skills and interest in the language and culture being studied. This approach improves language learning outcomes, promotes cultural awareness and fosters deeper relationships between students and local culture so that foreign language (Arabic) learning is effective. By embracing folklore, teachers can create dynamic and meaningful language learning experiences that empower students to become proficient Arabic speakers with a strong appreciation for local Indonesian wisdom and culture.
Practical implications
Practically, this involves understanding the social, political, economic or cultural context in which the folklore arose, as well as new interpretations that provide a broader understanding of the stories' values, messages or conflicts. In contributing to knowledge, this research has implications for insight into linguistic knowledge and learning a second language in the norms of the first language without shifting the culture of the first language.
Social implications
Empirically, this study combines an interdisciplinary approach to folklore research that can bring a new understanding of the relationship between folklore and other fields such as linguistics, literature, anthropology or psychology. This approach can produce a more comprehensive insight into folklore and its influence on various aspects of life. Contributing to social impact, introducing culture in learning materials is an educational tourism attraction for students. This also has an impact on public policy that tourism education about folklore is introduced as teaching and used as further field study for students.
Originality/value
This research conceptualizes the diversity of Indonesian culture integrated into the instructional materials of Arabic language learning in Indonesia through folklore. To integrate folktales into the learning process, families, traditions and rituals need to play a role in preserving and educating. Researchers can develop new insights, broaden our understanding of culture and traditions and enrich our knowledge and cultural heritage. These new approaches have the potential to yield discoveries and a deeper understanding of folklore as an important cultural heritage. This research explores the potential incorporation of Indonesian folklore, particularly the folklore of the origin of Bandung, into Arabic language teaching materials. Integrating local cultural elements into Arabic language teaching for Indonesian speakers can enhance students' language learning experience and promote a deeper understanding of Indonesian culture through Arabic language teaching as a foreign language.
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Kardi Nurhadi, Yazid Basthomi, Urip Sulistiyo, Utami Widiati and Misdi Misdi
While many works have reported adopting exploratory practice (EP) principles in language teaching research, only a few studies have explored the enactment of EP in an online…
Abstract
Purpose
While many works have reported adopting exploratory practice (EP) principles in language teaching research, only a few studies have explored the enactment of EP in an online extensive reading of students majoring in English education. Given the relative paucity of attention to the use of EP as the practitioner research in English language teaching (ELT), the present EP investigates how students understand online extensive reading practice mediated by online group discussion and extensive reading logs, where the first author served as the online extensive reading practice instructor.
Design/methodology/approach
The exploratory practice focuses on incorporating research into pedagogy and fastens the importance of the quality-of-life in the classroom. The data were collected through students reading logs and semi-structured interviews. The collected data were analyzed using the thematic analysis. In this case, there were six phases including familiarizing with the data, generating initial codes, searching for the themes, reviewing the themes, defining the theme and writing up.
Findings
The findings reveal that online group work driven by EP enables everybody to engage in learning activities. EP assists the students in perceiving their potential and gaining a better awareness of the need to devote themselves to the class. In the EP activities, they work together to build a peaceful situation to advance the quality of learning in EFL classrooms.
Research limitations/implications
The present study’s limitation is the small sample. Apart from that, the research results cannot be generalized to other places.
Practical implications
This study suggests that EP is suitable to create a mutual understanding among the learners and teachers. To conclude, English language competency can be achieved in a pleasant atmosphere through EP.
Originality/value
The present study succeeded in adding new literature studies related to EPs by discussing online group discussions and their challenges during the learning process. These aspects were identified through reading logs and interviews with students. Thus, it focuses on the implementation and challenges of online group discussions.
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Shubhi Gupta and Govind Swaroop Pathak
However, while the benefits of adopting virtual work structures have been extensively discussed, ethical considerations have been largely ignored in the existing literature. To…
Abstract
Purpose
However, while the benefits of adopting virtual work structures have been extensively discussed, ethical considerations have been largely ignored in the existing literature. To fill this gap, this study aims to investigate the key ethical issues associated with virtual workplaces. It also aimed to examine the various preventive measures that could be considered for effectively managing such challenges.
Design/methodology/approach
The study adopted an inductive research approach using qualitative methodology. Data was collected by executing the technique of dual moderator focus group discussion. By using the purposive sampling technique, the sample comprised 24 software professionals from emerging economies such as India. All sessions were transcribed, and the data were analysed using the content analysis method.
Findings
The study reports some interesting results related to various ethical issues and the preventive measures to handle such issues in virtual workplaces. The themes that emerged related to ethical issues have been categorised into three broad categories, i.e. People, Technology and Culture. In contrast, preventive measures have been reported in both contexts, i.e. pre-preventive and post-preventive measures. Furthermore, few recommendations have been made to improve virtual work experiences for remote work professionals. The identified themes and categories were classified and arranged in “Network View”, a feature embedded in Atlas.ti7 software, to analyse the conceptual relationships.
Practical implications
The findings may help managers regarding various ethical issues in virtual work settings. It may also provide an insight to the managers about the benefits of adopting preventive measures for handling ethical dilemmas in virtual workplaces in an emerging economy like India.
Originality/value
The study may be seen as one of the earliest attempts to consider the lingering debate on ethics in virtual workplaces. The findings of the study have implications for further theoretical research on the topic.
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Ifzal Ahmad and M. Rezaul Islam
In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the…
Abstract
In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the subheadings mapping our journey, we traverse international case studies spanning Canada, Brazil, Sweden, Kenya, China, Australia, Antarctica, and India. Through these global insights, we uncover the impacts of dynamic forces on communities worldwide, navigating ethical dilemmas and opportunities. We present strategies tailored to diverse continent-specific needs, explore inclusive governance models, and highlight the transformative power of ethical engagement. This journey underscores the vital role of resilience and concludes with a global call to embrace ethical approaches for inclusive community development and a sustainable future.
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Rıdvan Kocaman, Müjdat Özmen and B. Zafer Erdoğan
In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is…
Abstract
Purpose
In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is often secular in origin. Accordingly, this paper aims to investigate whether there is a distinction between managerial practices regarding the given concepts as emphasized in the conceptual discussions.
Design/methodology/approach
To see the managerial practices, the authors determined bazaars, community fundraising events organized by nonprofit organizations (NPOs), as the research field. Then, this study followed the general systematic of qualitative research. Accordingly, the authors conducted 44 interviews with experienced bazaar organizers from 10 NPOs in total. Furthermore, four days of participant observation with field notes were made in each bazaar, which lasted from 7 to 10 days. This study also used archival data as a secondary data source and then analyzed all data with a content analysis technique.
Findings
This study found that the field practices mainly do not support the distinction drawn over the conceptual discussions. Both concepts are nouns describing the act of giving and helping the needy. They are actively performed based on different motives (religion-based and secular).
Originality/value
The relevant distinction is limited to the conceptual discussions and has not been supported by the findings obtained from the field. Also, most of the studies on helping were carried out in the Western context. Studies conducted outside these cultures are quite limited. The value of the current study lies in the fact that it was conducted in a cultural context different from the Western cultures and paves the pathway for future research.
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Introduction: The word consists of different phonemes, which are interconnected to form a meaningful word, since phonemes as a single phoneme have no meaning, but their union…
Abstract
Introduction: The word consists of different phonemes, which are interconnected to form a meaningful word, since phonemes as a single phoneme have no meaning, but their union forms the meaning of the word.
Purpose: Since the phonemes in the Albanian language, both vowels and consonants, have contradictions with each other, manage to bring words that have the same etymology but can change during writing. For example, in Gheg dialect – baj; hanë, while in Tosk dialect – bëj; hënë, etc. Therefore, the aim of this chapter is to highlight the characteristics of the phonemes of the Albanian language, accordingly the use of phonetic and dialectal elements in the Balkans, before and at present, since these may have implications for economic and industrial strategies.
Need for the study: The Albanian language has a rich vocabulary with standard speech, but its dialects have more words than standard speech. Each dialectal change has required study to see the cause of the change in these phonemes, vowels and consonants.
Methodology: The chapter is focussed on the descriptive method of research. Therefore, the comparison of research approaches has been considered. A quantitative deductive method has been applied for data analyses.
Findings: The results reveal that some of the phonemes undergo changes over time spam. The changes occur in the two dialects of Albania, Gheg and Tosk.
Four Albanian vowels, the phonemes /a/, /e/, /i/ and /u/, come directly from vowels inherited from the Indo-European period; the vowel /o/ is formed by the evolution of long vowels; while the vowels /y/ and /ë/ were found from other vowels in the internal developments of the Albanian language. Whereas nasal vowels were also formed later as internal developments of the language.
Practical implications: The study is important for language researchers and affects the appearance of elements from the field of dialectology and phonetics.
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Md. Saiful Alam and Dewan Mahboob Hossain
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in…
Abstract
Purpose
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.
Design/methodology/approach
To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.
Findings
It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.
Originality/value
The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.
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