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Article
Publication date: 1 December 2023

Paula Gomes dos Santos and Fábio Albuquerque

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the…

Abstract

Purpose

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Design/methodology/approach

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

Findings

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

Research limitations/implications

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

Practical implications

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

Social implications

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

Originality/value

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 29 March 2024

Sarah Bradshaw

This paper argues that extractivist logic creates the environmental conditions that produce “natural” hazards and also the human conditions that produce vulnerability, which…

Abstract

Purpose

This paper argues that extractivist logic creates the environmental conditions that produce “natural” hazards and also the human conditions that produce vulnerability, which combined create disasters. Disaster Risk Creation is then built into the current global socio-economic system, as an integral component not accidental by-product.

Design/methodology/approach

As part of the movement to liberate disasters as discipline, practice and field of enquiry, this paper does not talk disasters per se, but rather its focus is on “extractivism” as a fundamental explanator for the anthropogenic disaster landscape that now confronts us.

Findings

Applying a gender lens to extractivism as it relates to disaster, further highlights that Disaster Risk Management rather than alleviating, creates the problems it seeks to solve, suggesting the need to liberate gender from Disaster Risk Management, and the need to liberate us all from the notion of managing disasters. Since to ‘manage’ disaster risk is to accept uncritically the structures and systems that create that risk, then if we truly want to address disasters, our focus needs to be on the extractive practices, not the disastrous outcomes.

Originality/value

The fundamental argument is that through privileging the notion of “disaster” we create it, bring it into existence, as something that exists in and of itself, apart from wider socio-economic structures and systems of extraction and exploitation, rather than recognising it for what it is, an outcome/end product of those wider structures and systems. Our focus on disaster is then misplaced, and perhaps what disaster studies needs to be liberated from, is itself.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 24 April 2023

Yajun Zhang, Zhuoyan Shao, Jin Zhang, Banggang Wu and Liying Zhou

Facilitated by image retouch tools, social media influencers can digitally enhance their self-image in product recommendation posts. This paper proposes that image enhancement may…

1182

Abstract

Purpose

Facilitated by image retouch tools, social media influencers can digitally enhance their self-image in product recommendation posts. This paper proposes that image enhancement may serve as a cue for the audience to assess the authenticity of the influencer (“true to oneself”), which further affects the influencer's product recommendation effectiveness (i.e. attitudes toward the post and recommended product).

Design/methodology/approach

Experiment 1 examines the effect of image enhancement on consumers' perceived influencer authenticity and product recommendation effectiveness. Experiment 2 considers the moderating role of post type, examining the effects in informational versus storytelling posts.

Findings

Consumers perceived an influencer to be more authentic when the image is not enhanced; in turn, consumers reported more favorable attitudes toward the post and the recommended product upon reading the post. The effects are moderated by post type: the effect of image enhancement (through perceived influencer authenticity) exists in posts using an informational message format but is attenuated for those using a storytelling message format.

Originality/value

This research enriches the literature on authenticity cues by documenting a novel visual cue and contributes to influencer marketing by identifying a nuanced interactive effect between image enhancement and post type on recommendation effectiveness.

Details

Journal of Research in Interactive Marketing, vol. 18 no. 2
Type: Research Article
ISSN: 2040-7122

Keywords

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