Search results

1 – 10 of 36
Article
Publication date: 3 December 2021

Babajide Oyewo, Olayinka Moses and Olayinka Erin

This study aims to investigate the drivers and impact of balanced scorecard (BSC) usage on organizational effectiveness in manufacturing companies. The objectives of the paper…

1889

Abstract

Purpose

This study aims to investigate the drivers and impact of balanced scorecard (BSC) usage on organizational effectiveness in manufacturing companies. The objectives of the paper were to assess the organizational factors affecting the usage intensity of the BSC; the relative benefits of BSC determining its adoption speed; and the extent to which BSC usage enhances organizational effectiveness.

Design/methodology/approach

The study adopted a survey research design. Data collection was through a structured questionnaire administered on senior accounting/ finance personnel of 300 manufacturing companies that are members of the Manufacturers Association of Nigeria. Binary logistic regression analysis, discriminant analysis and structural equation modeling (maximum likelihood estimation method) were used to analyze survey data obtained from 104 BSC adopters.

Findings

Result shows that the three organizational factors affecting BSC usage intensity are affiliation to a foreign entity, availability of specialist skills and business strategy (strategic pattern). The strongest predictor is, however, the availability of specialist skills. The strongest determinants of the BSC adoption speed are the need for financial stability and the importance of customer feedbacks. The impact of BSC usage on organizational effectiveness is positive, statistically significant but weak. The inability of BSC usage to contribute appreciably to organizational effectiveness is attributable to the lack of integration among the performance measures in the BSC framework and the shallow usage rate of BSC.

Practical implications

Although it is commendable that financial stability and customer satisfaction strongly drive BSC adoption speed, the low rating recorded by other factors related to product development, employee development and process improvement suggests that the performance measures in the BSC framework are not used in an integrative manner. This also confirms that the BSC, like other innovative management accounting techniques, is applied at a rudimentary level by organizations in Nigeria.

Originality/value

The current study contributes to knowledge by exposing the organizational factors and relative benefits driving BSC adoption. It provides empirical evidence on why the BSC may not deliver the optimal benefit of improving organizational effectiveness despite its popularity and potential as an integrated performance measurement (IPM) apparatus that can add value to organizations. The paper adds to the scarce literature on IPM in developing countries. Drawing from the result that availability of specialist skills is the strongest predictor of BSC usage intensity, the practice of enmeshing the management accounting function with general accounting/finance should be discouraged.

Article
Publication date: 8 January 2024

Muhammad Nurul Houqe, Habib Zaman Khan, Olayinka Moses and Arun Elias

The purpose of the study is to examine the impact of corporate reputation (hereafter CR) and the degree of economic development on firms’ cost of capital remains unresolved. This…

Abstract

Purpose

The purpose of the study is to examine the impact of corporate reputation (hereafter CR) and the degree of economic development on firms’ cost of capital remains unresolved. This study addresses these issues.

Design/methodology/approach

Using a global sample across 20 countries, the study investigates the discrete and joint effects of CR and jurisdictional economic development on the cost of equity (COE) and cost of debt (COD) capital. The analysis encompasses a dual data set, comprising 1,308 observations for COE and 1,223 observations for COD, allowing for a comprehensive exploration of these dynamics.

Findings

The findings indicate that CR leads to a reduction in the cost of capital for reputable firms. Nevertheless, the extent of this decrease varies per type of capital and firm’s reputation level and is contingent upon the economic development level within the firm’s jurisdiction. Particularly noteworthy is the moderating effect of economic development on CR, which shows that COE capital tends to be lower for reputable firms operating in economically developed jurisdictions. Albeit, this is not the case for COD capital for reputable firms in similarly developed jurisdictions.

Practical implications

This study illustrates that effective CR management, aimed at reducing the cost of capital, necessitates a combination of the firm’s unique competitive advantage and the economic development context of its jurisdiction to truly achieve its intended goal.

Originality/value

To the best of the authors’ knowledge, this is the first global study to explore the impact of CR on both COE and COD capital. Furthermore, this study is primarily towards understanding the moderating role of economic development in the relationship between CR and cost of capital.

Details

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

Keywords

Article
Publication date: 28 February 2023

Olayinka Moses, Dimu Ehalaiye, Matthew Sorola and Philippe Lassou

The purpose of this study is to examine the Nigerian Extractive Industry Transparency Initiative’s (NEITI) ineffectiveness in delivering public accountability to Nigerian…

Abstract

Purpose

The purpose of this study is to examine the Nigerian Extractive Industry Transparency Initiative’s (NEITI) ineffectiveness in delivering public accountability to Nigerian citizens. Although this failure is recognised in prior literature, the authors contend that NEITI’s role is obscured by one-sided links to external factors.

Design/methodology/approach

The conceptual framework presented in this study is built around Dillard and Vinnari’s (2019) distinction between different accountability systems and Brown and Dillard’s (2020) complimentary insights on the technologies of hubris and humility. The analytical framework draws from Grant and Keohane’s (2005) modes of accountability, which the authors use to articulate conflicting accountability demands (to-whom and for-what) of NEITI’s operating relationships. Combined, the authors analyse official documents, media, reports and interview responses from members of NEITI’s National Stakeholders Working Group.

Findings

This study surfaces a variety of intersecting interests across NEITI’s operational relationships. Some of these interests are mutually beneficial like that of Donors and the Extractive Industries Transparency Initiative. Others run counter to each other, such as NEITI’s relationship to the Presidency which illustrates a key source of NEITI’s ineffectiveness. In discussing these interests, the authors articulate their connection to NEITI’s design as an accountability system and its embedded limitations.

Originality/value

The authors provide incremental understanding of prior insight regarding NEITI’s ineffectiveness by drawing attention to its fundamental design as an accountability system and its failure to deliver public accountability. To illuminate these failures, the authors also map NEITI’s competing accountability demands – the nexus of accountability – to demonstrate the complex socio-political reality within which NEITI is expected to operate. The authors posit that NEITI’s ineffectiveness has as much to do with NEITI itself, as it does with external factors like the quality of information disclosed and the unique Nigerian context.

Details

Meditari Accountancy Research, vol. 32 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 28 October 2021

Olayinka Moses and Trevor Hopper

The paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed…

1402

Abstract

Purpose

The paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents.

Design/methodology/approach

A database of the publications of accounting journals ranked A*, A and B in the Australian Business Dean Council (ABDC) journal rankings from 2009 to 2018 was constructed. A structured literature review, partly using NVivo and Leximancer, analysed the 1,317 articles on developing countries. A parallel online repository contains the research data.

Findings

Articles on accounting in developing countries increased by 36% over the ten years but remained a small proportion of all published articles (i.e. 1,317 of 13,805 representing 9.5%). They have concentrated on quantitative market-based studies of financial reporting and auditing, especially in larger and relatively richer developing countries in Asia and Africa, with developed capital markets. Broader topics deemed important in recent reviews of the area, for instance, on achieving Sustainable Development Goals (SDGs) and on smaller, poorer countries, which have been neglected, albeit less so in qualitative studies. The research identifies important jurisdictional differences. Many authors held positions in British Commonwealth universities. The most cited articles overall, all quantitative, were in highly ranked North American journals, whereas most qualitative studies came from journals located in richer British Commonwealth countries.

Research limitations/implications

The study only covers English language journals. Journals in other languages and lesser ranked journals, especially those based in developing countries, may be important sources too.

Practical implications

More research on a broader range of accounting issues, especially in smaller and poorer developing countries, is needed. Although quantitative work is valuable, more recognition of the value of qualitative studies is needed, especially given the disappointing results of market-based policies prescribed by foreign institutions and their shift to advocating good governance reforms and achieving SDGs.

Originality/value

To the best of the authors’ knowledge, this is the most exhaustive analysis of recent accounting research on developing countries. It traces which journals have published such research, when, on which countries, on what topics and by whom. This is of interest to journal editors, course designers and researchers in the area. The authors hope that making the raw data and detailed analyses available online, consistent with protocols adopted in science disciplines, will encourage accounting researchers to do likewise to enable further testing of results and claims and build knowledge cumulatively.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 February 2023

Philippe J.C. Lassou, Mladen Ostojic, Jacky Ulrich Barboza and Olayinka Moses

This research aims to examine the introduction of participatory budgeting (PB) in local governments in two Francophone countries, namely, Benin and Niger, and how local contextual…

Abstract

Purpose

This research aims to examine the introduction of participatory budgeting (PB) in local governments in two Francophone countries, namely, Benin and Niger, and how local contextual factors influence its practices.

Design/methodology/approach

The research employs a multiple case study design with a comparative approach to analyze the introduction and practices of participatory budgeting across selected municipalities in Benin and Niger. Hopper (2017) and Lassou et al.’s (2018) notion of “pragmatism” within neopatrimonialism is mobilized to analyze the data from sources including interviews and documents. The analysis is conducted at both the country and local government levels.

Findings

Participatory budgeting took roots in a number of municipalities. Its introduction and adoption has promoted participatory governance especially from traditionally marginalized segments of society (e.g. women); albeit to varying degrees, in the face of the prevailing national neopatrimonial context. Furthermore, despite donor's push for a standardized model of PB implementation, actual practices took varying shapes, a consequence of differing local conditions and circumstances.

Research limitations/implications

In terms of limitation, it was not possible to access a number of research participants sought, particularly in Niger. But access to key documents from government, donors and civil society organizations help mitigate this to a large extent.

Practical implications

A major practical implication is the importance of adaptation to local socio-economic contexts and circumstances. As shown in the study, a blanket introduction and implementation of PB across societies based on a standardized model is unlikely to succeed and be sustained in the long run. A great deal of flexibility is required to accommodate indigenous realities on the grounds.

Originality/value

The study contributes to shed light on public sector budgeting regarding participatory budgeting practices in an under-researched setting: Francophone Africa.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 21 September 2023

Robert Faff, David Mathuva, Mark Brosnan, Sebastian Hoffmann, Catalin Albu, Searat Ali, Micheal Axelsen, Nikki Cornwell, Adrian Gepp, Chelsea Gill, Karina Honey, Ihtisham Malik, Vishal Mehrotra, Olayinka Moses, Raluca Valeria Ratiu, David Tan and Maciej Andrzej Tuszkiewicz

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Abstract

Purpose

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Design/methodology/approach

The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each showcased researcher reflects on the exercise, highlighting nuanced perspectives drawn from their experience. Collectively, these examples and associated independent narratives allow the authors to identify common themes that provide informative insights to potential users.

Findings

First, the RPP tool is helpful for accounting scholars to portray their essential research stream. Moreover, the tool proved universally meaningful and applicable irrespective of research discipline or research experience. Second, it offers a distinct advantage over existing popular research profile platforms, because it demands a focused “less”, that delivers a meaningful “more”. Further, the conciseness of the RPP design makes it readily amenable to iteration and dynamism. Third, the authors have identified specific situations of added value, e.g. initiating research collaborations and academic job market preparation.

Practical implications

The RPP tool can provide the basis for developing a scalable interactive researcher exchange platform.

Originality/value

The authors argue that the RPP tool potentially adds meaningful incremental value relative to existing popular platforms for gaining researcher visibility. This additional value derives from the systematic RPP format, combined with the benefit of easy familiarity and strong emphasis on succinctness. Additionally, the authors argue that the RPP adds a depth of nuanced novel information often not contained in other platforms, e.g. around the dimensions of “data” and “tools”. Further, the RPP gives the researcher a “personality”, most notably through the dimensions of “contribution” and “other considerations”.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 22 June 2021

Binh Bui, Olayinka Moses and John Dumay

The authors unpack the critical role of rhetoric in developing and justifying the New Zealand (NZ) government's coronavirus disease 2019 (COVID-19) lockdown strategy.

1100

Abstract

Purpose

The authors unpack the critical role of rhetoric in developing and justifying the New Zealand (NZ) government's coronavirus disease 2019 (COVID-19) lockdown strategy.

Design/methodology/approach

Using Green's (2004) theory of rhetorical diffusion, the authors analysed government documents and media releases before, during and after the lockdown to reconstruct the government's rationale.

Findings

The blending of kairos (sense of urgency and “right” time to act), ethos (emphasis on “saving lives”), pathos (fear of disruption and death) and selective use of health-based logos (shrinking infection rates), prompted fast initial adoption of the lockdown. However, support for the rhetoric wavered post-lockdown as absence of robust logos became apparent to the public.

Research limitations/implications

The authors implicate the role of rhetoric in decision-makers’ ability to successfully elicit support for a new practice under urgency and the right moment to act using emotionalisation and moralisation. The assessment of the NZ government's response strategy provides insights decision-makers could glean in developing policies to tame the virus.

Practical implications

This study’s analysis demonstrates the unsustainability of rhetoric in the absence of reliable information.

Originality/value

The authors demonstrate the consequences of limited (intermittent) evidence and disregard for accounting/accountability data in public policy decisions under a rhetorical strategy.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 8 February 2022

Reza Monem

965

Abstract

Details

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

Book part
Publication date: 28 March 2022

Olayinka Moses, Imaobong Judith Nnam, Joshua Damilare Olaniyan and ATM Tariquzzaman

The transformational prospects of the United Nations' 17 Sustainable Development Goals (SDGs) are doubtless. Nonetheless, finding the appropriate implementation mechanisms to…

Abstract

The transformational prospects of the United Nations' 17 Sustainable Development Goals (SDGs) are doubtless. Nonetheless, finding the appropriate implementation mechanisms to accomplish these goals and their targets and deliver on the promise of Agenda 2030 is proving challenging. Using publicly available documentary evidence from Voluntary National Reviews and Sustainable Development Reports, we analysed the progress of environmental SDG implementation in BRICS (Brazil, Russia, India, China, South Africa) and MINT (Mexico, Indonesia, Nigeria, Turkey) countries. The findings reveal an overall implementation progress level of 64% and 62% in BRICS and MINT, respectively. Relatively, countries in BRICS outperformed their MINT counterparts in five of the six environmental SDGs analysed. Our assessment broadly notes a promising engagement with environmental SDGs in these blocs, albeit with limited progress, and the presence of impressionistic practices in reportage of successes compared with challenges. We highlight the critical environmental goals and areas for practical actions to accomplish Agenda 2030 moving forward. The study specifically draws the attention of policymakers to issues of climate action (SDG13) and affordable and clean energy (SDG7), where immediate actions are needed to ramp up environmental actions. Given the limited time left to accomplish Agenda 2030, the findings of this study provide timely insight into the environmental SDGs that are at risk of failure in these developing countries. The study significantly implicates developing countries' ability to achieve Agenda 2030 and provides practical and actionable policy measures that are urgently needed to address the situation.

Details

Environmental Sustainability and Agenda 2030
Type: Book
ISBN: 978-1-80262-879-1

Keywords

Book part
Publication date: 11 July 2023

Venancio Tauringana and Olayinka Moses

This chapter outlines the need for global actions on mitigating greenhouse gas (GHG) emissions and introduces the six chapters contained in this issue. The impact of GHG emissions…

Abstract

This chapter outlines the need for global actions on mitigating greenhouse gas (GHG) emissions and introduces the six chapters contained in this issue. The impact of GHG emissions on the environment undoubtedly exacerbates the consequence of climate change and is not constrained within the borders of the emitting countries and companies. Emitting countries (and companies) export much of the harm created by GHG emissions given that the earth's atmosphere intermixes globally. GHG top emitters are not necessarily the victims of its consequences, since the extent to which each country is affected by adverse weather such as floods depends on the distribution of climate vulnerability rather than jurisdictional emission. Hence, global collective actions are required to find plausible solutions to reduce GHG emissions. This issue consists of one literature review and five empirical chapters. The insight from the literature review highlights the dearth of studies addressing GHG emissions reporting and management in Africa and the Middle East. The first three empirical chapters examine the efficacy of corporate governance in facilitating GHG disclosures and performance in China, the United States and India. The fifth chapter examines the effect of the Paris Agreement on climate change disclosures in South Africa. There is mixed evidence as to how corporate governance affects GHG disclosure, but it is clear that the Paris Agreement had a positive impact on climate change disclosures in South Africa. The sixth chapter examines the social determinants of GHG in top 100 emitting countries and documents evidence that energy use determines the extent of GHG emissions in both developed and developing countries. However, the results show that other social determinants such as urbanisation, literacy and corruption contribute in varying ways to GHG emissions in developing countries. Taken together, the collection of chapters in this issue provides incremental understanding to the effect of GHG emissions and necessary actions that can help in mitigating them.

Details

Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies
Type: Book
ISBN: 978-1-80262-883-8

Keywords

1 – 10 of 36