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Article
Publication date: 4 January 2022

Yanqi Sun, Pui San Ip, Murugesh Arunachalam and Howard Davey

The paper examines integrated reporting (IR) practices of two Japanese universities and three South African universities by evaluating and comparing their 2019 integrated reports.

Abstract

Purpose

The paper examines integrated reporting (IR) practices of two Japanese universities and three South African universities by evaluating and comparing their 2019 integrated reports.

Design/methodology/approach

A multiple case study research method is used in this study.

Findings

The paper reveals that IR is in its infancy at the sample universities. Some universities have initiated disclosing information to their stakeholders on how they create value. However, the universities lack a comprehensive approach to integrating financial and non-financial information, thereby affecting the IR disclosure quality. The findings indicate that informal coercive pressure of South African universities is a primary driving factor that enables the universities to achieve a higher IR disclosure quality than their Japanese counterparts.

Research limitations/implications

This paper argues that institutional theory is relevant for explaining the differences in IR practices of the universities in the two different jurisdictional settings.

Practical implications

The research will be of interest to university administrators, policymakers, regulators and other stakeholder groups of universities. The assessment of integrated reports serves as a first step to help the universities improve IR practices as well as to facilitate the diffusion of IR in higher education institutions (HEIs) globally. There is also a need for universities to pay more attention to the storytelling of their value creation in future IR disclosures.

Originality/value

It is the first to assess the IR quality of the Japanese sample universities as well as the first to conduct a comparative analysis for IR practices of universities in two different jurisdictional settings that have adopted IR. The findings of this study add to the current scholarly debate on universities' ability to tell their stories on their value creation to stakeholders via integrated reports.

Details

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

Keywords

Article
Publication date: 5 September 2016

Murugesh Arunachalam, Jagdeep Singh-Ladhar and Andrea McLachlan

This paper aims to examine the planning and policy processes in relation to the pollution in Lake Taupo. This paper describes and explains the manifestation of the tenets…

Abstract

Purpose

This paper aims to examine the planning and policy processes in relation to the pollution in Lake Taupo. This paper describes and explains the manifestation of the tenets of deliberative democracy and the impediments of mobilising the tenets in the planning and policy-making processes.

Design/methodology/approach

This interpretive case study makes sense of interview transcripts, minutes of meetings, media reports and public documents and adopts deliberative democratic theory as the theoretical framework for the interpretive analysis.

Findings

Some factors fostered and others challenged the mobilization of the tenets of deliberative democracy. Local government processes facilitated the expression of multiple views in relation to the impacts of human activities on the Lake. Confrontations and tensions were inevitable elements of the deliberative processes. Pre-determined outcomes and domination of local authorities, aiming for environmental sustainability of Lake Taupo, posed as challenges to the operation of deliberative democracy. Some stakeholders need to sacrifice more than others, but recognition of pluralism, conflicts and differences is an essential part of deliberative democracy.

Originality/value

There is scarcity of research that empirically examines local government processes in light of deliberative democratic principles. The study also extends environmental and social studies that have explored the arena approach to accountability and decision-making.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 3 July 2010

Murugesh Arunachalam and Stewart Lawrence

The paper aims to draw on recommendations of Agenda 21 and communitarian theory to examine collaboration between local district community and local authorities to…

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Abstract

Purpose

The paper aims to draw on recommendations of Agenda 21 and communitarian theory to examine collaboration between local district community and local authorities to formulate strategies for the sustainable development of the Taupo district.

Design/methodology/approach

The paper adopts an interpretative methodology based on philosophical hermeneutic to understand collaboration between local community and local authorities in the Taupo district. Empirical data for this interpretive study comprise public documents, interview transcripts and minutes of meetings attended by the researchers. The paper begins interpretation of empirical data with pre‐understanding of communitarian theory and Agenda 21.

Findings

The findings indicate that historical and political factors and diversity of interests in the community affect processes and outcomes of collaboration. Local authorities play a crucial role in bringing together various groups in the Taupo community which are segregated by diversity of interests, especially between Maori and non‐Maori community groups. Without local authority facilitation, the Taupo community may remain segregated; inhibited by lack of information; and not having the opportunity to participate in sustainable development. Community participation in the Taupo district is at an infancy stage and collaboration intended to empower communities may result in local authorities recentralising their positions.

Originality/value

The paper integrates theory and practice and provides valuable insights for statutory agencies seeking to implement the recommendations of Agenda 21 regarding community participation in sustainable development.

Details

Sustainability Accounting, Management and Policy Journal, vol. 1 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 15 November 2018

K-Rine Chong and Murugesh Arunachalam

This study examines the determinants of enforced tax compliance behavior of Malaysian citizens where trust in tax authorities is assumed to be a mediator. Quota sampling…

Abstract

This study examines the determinants of enforced tax compliance behavior of Malaysian citizens where trust in tax authorities is assumed to be a mediator. Quota sampling method was used to select a sample of 340 participants to participate in a survey. A two-step structural equation modeling (SEM) process was adopted to test a framework comprising 13 hypotheses. Model fit was initially measured using confirmatory factor analysis (CFA) while model specification was applied in the second stage to test the structural relationship. The mediating effects of trust in tax authorities were tested via Baron and Kenny (1986) approach, bootstrapping, and AMOS AxB estimand. The findings confirmed that trust in government, trust in tax administrator, power of Inland Revenue Board of Malaysia, and awareness influence enforced compliance. However, tax morale and tax amoral behaviors do not influence enforced compliance. The findings suggest that citizens would fulfill their tax responsibilities if they believe that tax authorities are effective in tax administration. Trust in government fosters trust in the tax authorities. This study contributes to existing literature by confirming the factors that affect enforced tax compliance.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78756-416-9

Keywords

Article
Publication date: 25 February 2014

Fareeha Shareef, Murugesh Arunachalam, Hamid Sodique and Howard Davey

– The objective of this study is to examine CSR practices in the Maldives.

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Abstract

Purpose

The objective of this study is to examine CSR practices in the Maldives.

Design/methodology/approach

The perceptions of business and non-business stakeholders were analysed in order to identify CSR practices that are idiosyncratic to the Maldives and to reflect on the relevance of current mainstream CSR agenda for the Maldives. Surveys and in-depth interviews were used to draw the perceptions of a sample of 52 businesses and 36 non-business stakeholders. The study adopts an interpretive methodology to analyse the perceptions and to reflect on extant CSR theories.

Findings

The paper suggests mediocre CSR practices of businesses and lukewarm responses from non-business stakeholders in the Maldives. There is a difference between what businesses consider ought to be CSR practices (the normative) and their actual CSR practices. Businesses prefer to keep their CSR practices discreet as publicity may cause increasing demands from local communities for financial and other assistance. CSR practices in the Maldives are also influenced by the local Islamic culture. The meaning of CSR prevalent in the context of more advanced western economies may prove to be superfluous in the context of the Maldives, a small and developing Islamic country struggling to meet the basic needs of its people.

Originality/value

This study represents the first research on CSR activities in the Maldives. It contributes to existing literature by challenging the relevance of mainstream CSR practices to a developing economy.

Details

Social Responsibility Journal, vol. 10 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 5 October 2015

Susith Fernando, Stewart Lawrence, Martine Kelly and Murugesh Arunachalam

This study aims to provide an understanding of the nature of corporate social responsibility (CSR) practices in a developing country, Sri Lanka. Specifically, it explores…

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Abstract

Purpose

This study aims to provide an understanding of the nature of corporate social responsibility (CSR) practices in a developing country, Sri Lanka. Specifically, it explores the environmental activities and social engagements of a sample from the largest 200 companies listed on the Colombo Stock Exchange.

Design/methodology/approach

Data were collected through a questionnaire survey posted to 200 listed companies. Fifty-one usable responses were received. The companies were analysed based on size, ownership and geographical scale of business. Kruskal–Wallis one-way ANOVA and Mann–Whitney U tests were used for hypotheses testing. Environmental Activity Percentage Score (EAPS) and Socially related Activity Percentage Score (SAPS) were calculated to measure the extent of companies’ CSR engagement with regard to environmental and social activities, respectively.

Findings

Social issues such as unemployment and poverty, the typical issues in developing countries, often override environmental issues. This is more prominent in Sri Lankan-owned companies than those with overseas ownership. The explanation for this may involve historical, cultural and religious elements. Overall, corporate managers in Sri Lanka are concerned with social issues.

Practical implications

The findings indicate that environmental practices are not widespread in the Sri Lankan corporate sector. It appears that environmental consequences are not taken into account in formulating business strategies, especially by local companies. This finding may be of interest to the corporate sector, the Sri Lankan environmental authority, non-governmental organisations, the Sri Lankan Government and academics.

Originality/value

This paper offers initial insights about CSR practices in Sri Lanka, and provides empirical evidence of concerns for social issues in a developing country.

Details

Social Responsibility Journal, vol. 11 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Book part
Publication date: 15 November 2018

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78756-416-9

Content available
Article
Publication date: 8 February 2022

Reza Monem

213

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 15 February 2008

Steve Evans

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

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Abstract

Purpose

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

Design/methodology/approach

The methodology takes the form of a prose article and accompanying fictional poem.

Findings

Accounting conferences gather many different voices and points of view, but with a degree of commonality in themes.

Research limitations/implications

The paper encourages the use of creative expression to represent areas of research and enquiry.

Originality/value

A review of some of the proceedings of a major conference is structured in a novel manner, combining the use of the cento (a composite, “found” poem) with prose.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 October 2017

Anam Iqbal and Muhammad Asrar-ul-Haq

The adequate culture of knowledge sharing in organizations is considered a key factor for improving the employees’ performance. Along with knowledge sharing, total quality…

Abstract

Purpose

The adequate culture of knowledge sharing in organizations is considered a key factor for improving the employees’ performance. Along with knowledge sharing, total quality management (TQM) practices are the ways to achieve business excellence. The purpose of this paper is to explore the mediating effect of knowledge sharing on the relationship between TQM practices and employees’ performance.

Design/methodology/approach

The quantitative study has been carried out in software houses of Pakistan. Data were collected from 340 employees using survey questionnaires from software houses of Pakistan and is analyzed through structural equation modeling technique using SPSS 22.0 and SmartPLS 2.0.

Findings

The results reveal that knowledge sharing partially mediates between TQM practices and employee performance. Furthermore, the results indicate that the TQM practices should be implemented holistically rather than individually.

Research limitations/implications

The generalization of the results is limited as the sample size is relatively small and represents software houses of only four regions in Pakistan. Moreover, the study findings were only based on software houses. So, these should be applied to other sectors with caution.

Originality/value

This study complements the previous researches and seeks to extend literature that how the core elements of knowledge sharing mediate between TQM practices and employees’ performance especially, in developing countries like Pakistan.

Details

The TQM Journal, vol. 29 no. 5
Type: Research Article
ISSN: 1754-2731

Keywords

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