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Case study
Publication date: 29 June 2021

Benedicte Millet-Reyes and Nancy Uddin

The impact of corporate governance on internal controls and quality of financial disclosures.

Abstract

Theoretical basis

The impact of corporate governance on internal controls and quality of financial disclosures.

Research methodology

Analysis of a real financial fraud event for a non-US multinational corporation. The case relies on accessing and analyzing annual reports for the firm, both before and after the fraud. Additional information on industry governance characteristics are provided in the case itself so that students can compare the firm to the industry.

Case overview/synopsis

This business case is centered on the analysis of Schneider Electric, a French multinational corporation, which had to restate their financial statements in 2011 because of accounting fraud. Following this event, Schneider undertook major changes in their board structure to improve internal control mechanisms. This pedagogical business case familiarizes students with international differences in ownership and board structure and emphasizes potential corporate governance changes after financial statement fraud.

Complexity academic level

Managerial finance, corporate finance, international finance, auditing. This case is more appropriate for upper-level undergraduate and graduate courses.

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

Case study
Publication date: 18 August 2021

Rebecca J. Morris

Abstract

Details

The CASE Journal, vol. 17 no. 3
Type: Case Study
ISSN:

Article
Publication date: 13 October 2020

Pantea Fouroudi, Philip J. Kitchen, Reza Marvi, Tugra Nazli Akarsu and Helal Uddin

This paper aims to study the citations made in service failure literature and assesses the knowledge construction of this region of exploration to date.

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Abstract

Purpose

This paper aims to study the citations made in service failure literature and assesses the knowledge construction of this region of exploration to date.

Design/methodology/approach

The bibliometric investigation assesses 416 service failure articles in business associated research. Multidimensional scaling is used to uncover the scope of the scholarly impacts that have helped understand the nature of the service failure literature. The establishment of knowledge in the service failure literature is revealed by analysing co-citation data to identify significant topical impacts.

Findings

The theoretical model combines five areas with significant propositions for the future improvement of service failure as an area of investigation. The most important research themes in service failure literature are service failure, service failure communication, recovery process, recovery offer and intention.

Research limitations/implications

Potential research concentrating on the service failure literature could use search terms improved from the literature review, or use a comparable approach whereby a board of well-informed scholars approved the key words used.

Practical implications

This paper is beneficial for any reader who is interested in understanding the components of the perception of justice and recovery and how it improves repurchase intention.

Originality/value

The study seeks to influence resource and recovery-based concepts and utilises the five supporting knowledge groups to suggest a plan for future research that fills existing gaps and offers the possibility of expanding and enhancing the service failure literature.

Details

European Journal of Marketing, vol. 54 no. 10
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 24 September 2020

Evangelos Psomas, Nancy Bouranta, Maria Koemtzi and Efthalia Keramida

Citizen's service centers (CSCs) are front-end delivery public points which aim to reduce bureaucratic procedures and improve citizens' services. The present study, based…

Abstract

Purpose

Citizen's service centers (CSCs) are front-end delivery public points which aim to reduce bureaucratic procedures and improve citizens' services. The present study, based on the citizens' perceptions, aims to explore the impact of the CSCs' service quality on citizens' satisfaction and also to identify statistically significant differences with regard to service quality dimensions and citizen satisfaction among different groups of citizens.

Design/methodology/approach

A questionnaire survey was carried out based on the five dimensions of the SERVPERF model. Random sampling was used to acquire a representative and reliable sample of 1,226 respondents. Descriptive statistics, multiple linear regression analysis, T-test and ANOVA were applied to analyze the data.

Findings

According to the citizens' perceptions, the levels of the service quality dimensions and citizen satisfaction are medium to high. The service quality dimensions have a statistically significant impact on citizens' satisfaction. Moreover, statistically significant differences are observed among groups of citizens in terms of the service quality dimensions and citizen satisfaction.

Originality/value

The present study is stimulated by the existing gap identified in the literature in the field of the public sector and more specifically in the CSCs. Building on the public sector literature, the study examines the relationship between service quality dimensions and citizens' satisfaction from the services provided by the Greek CSCs, which are innovative public service organizations operating all over Greece. It also highlights key implications for public organizations and government policy decision-makers based on citizens' demographic characteristics.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 30 August 2021

Lukas Zenk, Dirk J. Primus and Stephan Sonnenburg

Do LEGO® SERIOUS PLAY® (LSP) workshops result in improved experience of flow components as well as higher levels of creative output than traditional meetings (MEET)? This…

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Abstract

Purpose

Do LEGO® SERIOUS PLAY® (LSP) workshops result in improved experience of flow components as well as higher levels of creative output than traditional meetings (MEET)? This research studies the extent to which LSP, as a specialized material-mediated and process-oriented cocreative workshop setting, differs from MEET, a traditional workshop setting. Hypotheses for differences in individual flow components (autotelic behavior, happiness, balance), group flow components (equal participation, continuous communication) and creative output were developed and tested in a quasi-experimental comparison between LSP and MEET.

Design/methodology/approach

The study was conducted with 39 practitioners in six teams from various industries. In total, 164 observations were collected during two workshops using the Experience Sampling Method. The creative output was assessed by peer evaluations of all participants, followed by structural analysis and quantitative group comparisons.

Findings

The results show that two components of individual flow experience (autotelic behavior, happiness) were significantly higher in LSP, and one of the components of group flow experience (continuous communication) was, as expected, significantly lower. Regarding creative output, the LSP teams outperformed the MEET teams. The study suggests that a process-oriented setting that includes time for individuals to independently explore their ideas using a different kind of material in the presence of other participants has a significant influence on the team result.

Practical implications

LSP can improve the components of participants' flow experience to have an impact on the creative output of teams. In cocreative settings like LSP, teams benefit from a combination of alone time and high-quality collaborative activities using boundary objects and a clear process to share their ideas.

Originality/value

This is the first quasi-experimental study with management practitioners as participants to compare LSP with a traditional and widespread workshop approach in the context of flow experience and creative output.

Details

European Journal of Innovation Management, vol. 25 no. 6
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 7 September 2022

Ajaz Akbar Mir and Aijaz Ahmad Bhat

The purpose of this article is to study green banking practices, its methods of adoption and importance of practicing green banking. This study also includes the role and…

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Abstract

Purpose

The purpose of this article is to study green banking practices, its methods of adoption and importance of practicing green banking. This study also includes the role and contribution of banks in environmental sustainability and UN Sustainable Development Goals.

Design/methodology/approach

The current research paper is conceptual in nature, based on a thorough literature review, websites of financial institutions and literature evaluations among other sources. This study has been supplemented by a variety of research journal articles. The websites of many banks including SBI (State Bank of India) and MayBank (Malaysia) were used and reviewed to know about various green banking practices both nationally and internationally and their contribution toward sustainability.

Findings

The devastating effects of recent flooding, droughts and extreme temperatures that several people all over the world have experienced compelled everyone to begin thinking about global warming and its consequences, and to do everything that can be done to address this problem. Governments, businesses and individuals all play a part in preventing global warming and creating a more sustainable world. People have to deal with financial institutions, particularly banks, which play a vital role in this environment by assisting in the development of a robust and successful low-carbon economics. They should make more use of environmental data when extending credit and making investment decisions. The project will assist them in proactively improving their environmental performance while also adding long-term value to their company. Businesses having a bigger carbon output may be viewed as riskier in the future, and banks may shy away from funding such businesses in favor of innovative technology solutions that absorb or reduce carbon emissions. As a result, green banking is the order of the day, a source for sustainable development and it will undoubtedly benefit banks, industries as well as the environment at large.

Research limitations/implications

The theoretical implications can be summed in the following points: (1) there is no universally accepted framework for green or sustainable banking so far. However, green banking practices are at different stages of development across countries. As per the case of India, green banking practices are at a development phase in India, and green processes have a significant impact on sustainable development. (2) The study is one of the first of its kind in the academic literature as it links green banking practices with sustainability besides discussing green banking practices of the top public sector Bank of India and top commercial bank of Malaysia. Despite the significant contributions made by this study, many disadvantages should be addressed for future research. The present work was chosen for comfort, it was restricted to green banking practices of two banks only, which limits conclusion and interpretation of outcome to some extent Future research can be conducted by a comparative study with the top green banks or with the cleanest country of the world or green banking practices by those banks toward sustainability in that country can also be a good area for research

Practical implications

Managerial implication: The study is extremely helpful to the banking industry in determining the scope of green banking initiatives in sustainable development. This study is a prime study in India to interrelate banking industry towards sustainability and two UN SDGs besides green banking practices of banks. This paper has noted the areas where the banks can make progress for the greener, sustainable economics. It has also aided the banking industry in identifying areas for development so that it may focus on improving social satisfaction and satisfaction of stakeholders across its operating areas. The study is also very helpful for banks to comprehend how vital these green initiatives, especially green processes, are to improve sustainability.

Social implications

The study will serve as a gauge for banking actions toward greener nations and a greener world since these are the efforts toward Carbon Free World, Efforts for controlling global warming, efforts for the greener planet in general which undoubtedly is a significant long-term service to society a reason for better climate and better tomorrow.

Originality/value

This paper identifies the need for green banking in sustainability. This article also summarizes the notion of green banking besides outlining some methods and analyzing green banking initiative by SBI (State bank of India) of India, MayBank of Malaysia & UNSDG .

Details

Arab Gulf Journal of Scientific Research, vol. 40 no. 3
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 15 June 2018

Verma Prikshat, Kumar Biswas, Alan Nankervis and Md. Rakibul Hoque

The purpose of this paper is to examine the HR roles of Bangladesh HR professionals in the public and private firms in Bangladesh using Human Resource Competency Study…

Abstract

Purpose

The purpose of this paper is to examine the HR roles of Bangladesh HR professionals in the public and private firms in Bangladesh using Human Resource Competency Study (HRCS) model (2016). The impact of identified HR competencies on firm performance and moderation of this relationship concerning different stages of organisation life cycle (OLC) is also explored.

Design/methodology/approach

This quantitative study uses the HRCS model (RBL, 2015) as its underpinning analytical framework, and explores the impact of identified HR competencies on firm performance and analyses whether this relationship is moderated by different OLC stages. The sample for this study consisted of 202 HR professionals from both public and private organisations in Bangladesh.

Findings

Results confirmed that all the nine competencies of HRCS model were demonstrated by the HR professionals in Bangladesh. The “credible activist” competency achieved the top ranking and “paradox navigator competency” recorded the lowest. Minor variation in terms of levels of competencies was observed in the context of private and public firms. HR competencies positively impacted the firm performance and only the maturity and growth stages of a firm’s life cycle moderated this relationship.

Originality/value

There is a deficit of studies which have tested this relationship in terms of the moderating effects of OLC stages in the Asian developing country context. Focusing on this paucity of research concerning the transference of western human resource management models in developing economies and their resultant impact on firm performance, this is the first study set out to explore whether the most cited western HRCS model (RBL, 2015) is useful in understanding HR competencies in Bangladesh.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. 6 no. 2
Type: Research Article
ISSN: 2049-3983

Keywords

Article
Publication date: 1 March 1981

In a full blaze of comings and goings, it is unnecessary to remind ourselves that the holiday season is upon us; mass travel to faraway places. The media have for months…

Abstract

In a full blaze of comings and goings, it is unnecessary to remind ourselves that the holiday season is upon us; mass travel to faraway places. The media have for months, all through the winter, been extolling a surfeit of romantic areas of the world, exspecially on television; of colourful scenes, exotic beauties, brilliant sunshine everywhere; travel mostly by air as so‐called package tours — holidays for the masses! The most popular areas are countries of the Mediterranean littoral, from Israel to Spain, North Africa, the Adriatic, but of recent years, much farhter afield, India, South‐east Asia and increasingly to the USA.

Details

British Food Journal, vol. 83 no. 3
Type: Research Article
ISSN: 0007-070X

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