Search results

1 – 10 of over 144000
Article
Publication date: 15 November 2021

Hamid Zarei, Hassan Yazdifar, Mohsen Dahmarde Ghaleno and Navidreza Namazi

Despite cultural dimensions being included in hundreds of business and management research studies, there have been relatively few studies in public-sector accounting that…

Abstract

Purpose

Despite cultural dimensions being included in hundreds of business and management research studies, there have been relatively few studies in public-sector accounting that include the use of cultural dimensions. It is posited that national cultural variables impact the institutions, which, in turn, have an influence on public-sector budgeting. The study aims to contribute to the literature by examining these relations in 31 countries.

Design/methodology/approach

These relationships are empirically evaluated by structural equation modeling using measures of national culture from Global Leadership and Organizational Behavior Effectiveness (GLOBE) study and Worldwide Governance Indicators (WGIs) measures named institutions from the World Bank. Furthermore, measures of public-sector budgeting are evaluated in which public-sector budgeting is classified according to the legislative power of the purse and budget transparency.

Findings

Generally, findings reveal that institutions mediate the relationship among national cultural variables and budgeting at the national level. By that means, budgeting in a given nation is linked to the nation's supporting institutions which, in turn, are influenced by the national culture of those who maintain them. Particularly, power distance and uncertainty avoidance impact budgeting through the full mediation of institutions.

Research limitations/implications

The World Bank's database used for the institutions contained over 200 countries (Kaufmann et al., 2007); the GLOBE cultural database (House et al., 2004) contained data for 62 societies; the public-sector budgeting (Qi and Mensah, 2011) included power of the purse and budgeting transparency country scores for 49 countries and the datasets comprised 31 nations, mostly from Organisation for Economic Co-operation and Development (OECD) countries. While smaller than we would have preferred, the size is consistent with other international studies (for instance: Waldman et al., 2006; Kwok and Tadesse, 2006).

Practical implications

The findings of the paper suggest that any plan to improve a nation's budgeting should consider the links between budgeting, supporting institutions and the culture of those that run them. The formal adoption of new methods and standards by supporting institutions may not be enough without accompanying efforts to transform national culture.

Originality/value

The theoretical contribution of the paper is discussed further in the paper.

Details

Journal of Applied Accounting Research, vol. 23 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 1 January 2006

Karl‐Gustav Hansson

To present empirical and theoretical evidence that our national accounts are improper for model applications. To propose a design for a micro foundation of the basic…

1431

Abstract

Purpose

To present empirical and theoretical evidence that our national accounts are improper for model applications. To propose a design for a micro foundation of the basic economic data that will give analytical national accounts. To present arguments for the need for an academic and scientific foundation of national accounting.

Design/methodology/approach

Reviews published works in the field. In the theoretical discussion simple index algebra and Edgeworth‐Bowley boxes are used.

Findings

Shows that conventional accounting methods and deflation procedures imply inconsistent national accounts.

Research limitations/implications

To fulfill the idea presented, that new designs for sampling of basic data‐based on new data technology have to be considered and developed. Also a new accounting system has to be developed based on modern administration systems.

Practical implications

If the idea is fulfilled a new kind of national accounts suited for meaningful and analytical model applications will be available. The need to revise national accounts will not be a case to consider.

Originality/value

The paper presents theoretical evidence that our national accounts are not analytical, which is requirement for meaningful model applications. National account users should be interested in the proposal and result.

Details

Kybernetes, vol. 35 no. 1/2
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 October 1999

James Boles, Wesley Johnston and Alston Gardner

Examines possible reasons behind the current rapid growth of national accounts. In particular, it examines how relationship marketing/selling has increased the need for…

1048

Abstract

Examines possible reasons behind the current rapid growth of national accounts. In particular, it examines how relationship marketing/selling has increased the need for national account programs. The article first provides a review of the national account management literature. Then, findings from the study of national accounts are presented. It provides details concerning how suppliers select customers for national account status. Results suggest that there is considerable overlap among firms in how they select and organize national account management teams. Implications for marketing management are provided and areas for future research are detailed.

Details

Journal of Business & Industrial Marketing, vol. 14 no. 4
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 1 January 1999

Russell Craig and Joselito Diga

This paper proposes a framework to facilitate description of national financial accounting systems. Its first element, broad aims, identifies the fundamental purpose of…

Abstract

This paper proposes a framework to facilitate description of national financial accounting systems. Its first element, broad aims, identifies the fundamental purpose of national financial accounting systems as being to effect a macro‐user or micro‐user orientation. From this emerges the second element, institutional environment, which describes the nature of regimes put in place to effect regulation. This influences the third element, the specific accounting rules and practices adopted. Aspects of international practice relating to each of these three elements are illustrated. The pedagogical benefits of the framework are demonstrated. The standard vocabulary and the structured format of the framework is used to describe, in capsule form, the national financial accounting systems of Korea and Indonesia. The framework seems likely to enhance understanding of the similarities and differences in national financial accounting systems and to contribute useful insights to international accounting matters.

Details

Asian Review of Accounting, vol. 7 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 October 2000

Julie Froud, Colin Haslam, Sukhdev Johal and Karel Williams

Explains how and why the household should, and could, be an object of analysis for a new social accounting. It shows that the household has been neglected in national

3039

Abstract

Explains how and why the household should, and could, be an object of analysis for a new social accounting. It shows that the household has been neglected in national income accounting, which generally tends to represent it as a black box. It also shows how the data from national income accounting can be reworked to demonstrate the importance of the household at macro and meso levels. The reworking shows that 84 per cent of GDP passes through the household just as, at the meso level, there are important differences between households in how they pool, spend and save income.

Details

Accounting, Auditing & Accountability Journal, vol. 13 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 22 September 2015

Jacob Assa

Received histories present national accounts as universal, purely economic measures based mostly on theoretical foundations. This paper argues that this is an…

Abstract

Received histories present national accounts as universal, purely economic measures based mostly on theoretical foundations. This paper argues that this is an anachronistic approach to the long and uneven development of these estimates and builds on geopolitical economy to examine national income estimates as quantifications of state power. First, it reveals national income accounts to be historically and geographically contingent rather than universal, suggesting contestation instead of any hegemony or dominance of one central ideology. Second, the economic power and motivations of nation-states, rather than economic theory, are at the core of the design of national income estimates, which are used to promote states’ position in international competition as well as advocate for particular national economic policies. The history of national accounting closely tracks the rise of the nation-state, the unique phase of British hegemony, the two World Wars, the east-west competition of the Cold War, and the north-south competition of the recent two decades. To this day, revisions to national accounting systems reflect the shifting balance of power and incessant international competition.

Details

Theoretical Engagements in Geopolitical Economy
Type: Book
ISBN: 978-1-78560-295-5

Keywords

Article
Publication date: 1 March 1994

James S. Boles, Bruce K. Pilling and George W. Goodwyn

The decision to establish or retain a national account marketingprogram is one faced by many firms whose product or service is soldthrough a business‐to‐business…

1293

Abstract

The decision to establish or retain a national account marketing program is one faced by many firms whose product or service is sold through a business‐to‐business salesforce. Unfortunately, it is often difficult to determine whether the benefits obtained from establishing and/or maintaining a national account program outweigh the costs. This audit provides a structured approach to help firms decide if a NAM program is right for their particular company. Although, because of differences between firms, it is difficult to establish absolute decision rules, the audit can help a company decide whether to establish/maintain a national account marketing program.

Details

Journal of Business & Industrial Marketing, vol. 9 no. 1
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 3 March 2020

Madlen Sobkowiak, Thomas Cuckston and Ian Thomson

This research seeks to explain how a national government becomes capable of constructing an account of its biodiversity performance that is aimed at enabling formulation…

1702

Abstract

Purpose

This research seeks to explain how a national government becomes capable of constructing an account of its biodiversity performance that is aimed at enabling formulation of policy in pursuit of SDG 15: Life on Land.

Design/methodology/approach

The research examines a case study of the construction of the UK government's annual biodiversity report. The case is analysed to explain the process of framing a space in which the SDG-15 challenge of halting biodiversity loss is rendered calculable, such that the government can see and understand its own performance in relation to this challenge.

Findings

The construction of UK government's annual biodiversity report relies upon data collected through non-governmental conservation efforts, statistical expertise of a small project group within the government and a governmental structure that drives ongoing evolution of the indicators as actors strive to make these useful for policy formulation.

Originality/value

The analysis problematises the SDG approach to accounting for sustainable development, whereby performance indicators have been centrally agreed and universally imposed upon all signatory governments. The analysis suggests that capacity-building efforts for national governments may need to be broader than that envisaged by the 2030 Agenda for Sustainable Development.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 4 October 2021

Maria Ming Bengtsson

The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards…

1074

Abstract

Purpose

The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature, thus, opportunities for future research.

Design/methodology/approach

This paper is a literature review on academic studies that examine factors influencing national adoption of IFRS. The reviewed articles are limited to published, peer-reviewed papers only.

Findings

Overall, the review suggests that although a wide range of determinants on national adoption of IFRS has been identified, prior literature consists of conflicting viewpoints on what influence national accounting policies toward IFRS, thus, highlighting areas in which there are needs for future research.

Research limitations/implications

First, this study focuses only on the de jure adoption of IFRS. Second, the study focuses mainly on research findings, not theory use in the extant literature.

Originality/value

To the best of the author’s knowledge, this is the first study, which provides a comprehensive review of studies on de jure IFRS adoption.

Details

Pacific Accounting Review, vol. 34 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 13 November 2017

Olivier Frecaut

This paper aims to suggest ways to complete the enhancement of the policy responses to systemic banking crises that followed the Great Financial Crisis.

Abstract

Purpose

This paper aims to suggest ways to complete the enhancement of the policy responses to systemic banking crises that followed the Great Financial Crisis.

Design/methodology/approach

An integrated macrofinancial analytical framework was designed to overcome the segregation between macro work, based on national accounting concepts, and prudential oversight of financial institutions, based on business accounting and concepts.

Findings

The design and implementation of the integrated macrofinancial framework are within reach, supported by extensive ongoing research work around the world, and correspond to rising expectations by the international community. It will lead to improvements in the way systemic banking crises are managed. Even more importantly, it offers a promising avenue to make further progress in the prevention of future crises.

Research limitations/implications

The main limitations are the need to overcome the well-known constraints of national accounting, and to overcome the enduring silo separating macro-economists from financial sector experts. The implications are the need for extensive additional interaction between these two groups of experts.

Practical implications

The practical, operational implications are extensive, and could yield a major impact on the global financial stability work agenda. The design of policy responses to systemic banking crises could be profoundly affected, in particular with regard to the target of these responses (corporates vs banks in particular).

Social implications

The direct and indirect costs of systemic banking crises could be reduced, with widespread benefits for society at large.

Originality/value

This is a fully original new proposed approach with extensive operational value for practitioners.

Details

Journal of Financial Regulation and Compliance, vol. 25 no. 4
Type: Research Article
ISSN: 1358-1988

Keywords

1 – 10 of over 144000