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Article
Publication date: 1 March 1990

Peni Walker

The past year has seen the rise of ‘green consumerism’, the phenomenon of thinking about the environment when making consumer choices. The most striking example of green consumer…

Abstract

The past year has seen the rise of ‘green consumerism’, the phenomenon of thinking about the environment when making consumer choices. The most striking example of green consumer pressure was the CFCs in aerosols campaign run by Friends of the Earth. This campaign was so successful in mobilising consumer action, that by the end of 1989, fewer than 10% of aerosols contained CFCs. Consumers are now becoming concerned about the loss of resources caused by unnecessary packaging. Peni Walker, Recycling Campaigner, Friends of the Earth discusses the possibilities

Details

Nutrition & Food Science, vol. 90 no. 3
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 21 June 2023

Clayton Kuma, Peni Fukofuka and Sue Yong

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control…

Abstract

Purpose

This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion.

Design/methodology/approach

This paper implemented a qualitative field study design collecting interview data from church members from the Solomon Islands, Tonga and Fiji. Data were also collected through focus group discussions, document reviews, website analysis and participant observations. Pierre Bourdieu’s thinking on symbolic violence, doxa and capital are used to interpret the findings.

Findings

This paper’s main contribution shows that while there is a divine and profane divide, social agents, given their agency, can move back and forth from one side of the divide to the other. Accounting as a control device does not include features such as faith, which is helpful for decision-making; accordingly, religion is relied upon when it comes to decision-making. In contrast, accounting has features that are useful for stewardship purposes. Accordingly, when it comes to the church’s stewardship function accounting in the form of financial reports is relied upon.

Research limitations/implications

Pacific Island culture almost permeates all facets of life, including church life; however, this study did not clarify this. Later studies can explore the implications of culture on the deployment of accounting in a religious setting.

Practical implications

This rich empirical study describes the control dynamics and the tension between accounting and religion in a religious organisation. Accounting needs to adapt to churches’ unique characteristics, whereby religious/doctrinal beliefs must be accounted for and respected. Unlike in the corporate world, accountants in churches cannot fully practice their training or exercise the kind of influence they usually hold in organisations due to their religious belief systems.

Originality/value

To the best of the authors’ knowledge, this research is one of a few studies on the religion-accounting relationship. While the focus of earlier studies was generally on a secular and sacred divide, this study looks at coexisting of accounting and religion. This study adds to the sparse literature on accounting and religion and their controlling influence.

Details

Pacific Accounting Review, vol. 35 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 5 June 2017

Hichem Khlif and Imen Achek

This paper aims to review studies dealing with gender issues in accounting literature over the period of 1994-2016.

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Abstract

Purpose

This paper aims to review studies dealing with gender issues in accounting literature over the period of 1994-2016.

Design/methodology/approach

This study combines electronic and manual searches to identify relevant studies using keywords such as “gender” or “female” and “earnings quality” or “social and environmental disclosure” or “auditing” or “tax aggressiveness”. In total, 64 published studies were identified.

Findings

Three main streams of gender accounting literature related to financial reporting (earnings quality, accounting conservatism, voluntary disclosure), auditing (audit fees, audit opinion, audit report lag) and other miscellaneous topics were identified. Gender accounting literature uses empirical analysis, experimental approaches and interviews. Reviewed studies deal with top management gender (CEO, CFO), board of directors, audit committee and auditor gender. A synthesis of empirical findings shows that female representation on the board, audit committee, CFO or CEO leads to more conservative reporting, higher level of social and environmental disclosure, less tax aggressiveness and higher audit fees. Furthermore, auditor gender influences audit quality through lower abnormal accruals and shorter audit report lag, higher likelihood of issuing an adverse audit opinion and higher audit fees. Qualitative studies dealing with miscellaneous topics in gender accounting literature generally focus on the status of women in accounting and auditing professions, gender issues in accounting academic setting and disclosure about women in annual reports.

Practical implications

This review informs policymakers about the effect of female representation on accounting and auditing practices given the political debate largely shaped by anti-discriminatory arguments concerning the under-representation of women in management and audit professions.

Originality/value

This study goes beyond a classic narrative review by presenting criticisms to gender accounting literature and suggesting future research avenues.

Details

Managerial Auditing Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 17 March 2022

Peni Fukofuka, Matthew Scobie and Glenn Finau

This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as…

Abstract

Purpose

This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as Australia. In doing so, this study illustrates the intertwining of accounting practice, practitioners, organizations and social/cultural context, while recognizing that the cultural embeddedness of accounting is not uniform.

Design/methodology/approach

Empirical materials were collected as part of a qualitative field study with an Indigenous organization. Specific methods include interviews, informal conversations, documentary reviews and participant observations. These materials were analysed through a Bourdieusian perspective.

Findings

By working with Indigenous Peoples on the ground, rather than relying on secondary materials, this study highlights how the values of a community challenge and reorient accounting practice towards community aspirations. This study illustrates how fields beyond the organization influence accounting practice, including in budgeting and assurance.

Originality/value

Exploring Indigenous practices of accounting maintains Indigenous agency and opens up space for alternative understandings and practices of accounting. By illustrating how a community can influence the accounting practice of an organization, this study has implications for wider understandings of the cultural embeddedness of mainstream accounting and possible alternatives.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 April 2020

Jingxian (Cecilia) Zhang, Kevin K. Byon, Kaijuan Xu and Haiyan Huang

The paper aims to (1) explore the positive and negative sociocultural, economic, and environmental impacts on satisfaction, and behavioral intentions; and (2) examine the changes…

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Abstract

Purpose

The paper aims to (1) explore the positive and negative sociocultural, economic, and environmental impacts on satisfaction, and behavioral intentions; and (2) examine the changes in relationships among event impacts, satisfaction and behavioral intentions of host city residents before and after a major sporting event.

Design/methodology/approach

We used panel data to estimate how resident responses change over time. The data were collected three months before (N before = 266) and three months after (N after = 266) the Nanjing Youth Olympic Games. Data were analyzed by confirmatory factor analysis (CFA), structural equation modeling (SEM) and invariance tests.

Findings

A significant relationship exists between negative and positive perceived sociocultural, economic, and environmental impacts, satisfaction and behavioral intentions. In addition, findings suggest that the effect of the sociocultural impacts on satisfaction and of satisfaction on behavioral intentions strengthened after the event. The relationship between positive environmental impacts and satisfaction was reduced across the two points in time. Our results indicate that residents’ assessment regarding the sporting event partially changed over the whole six-month course of the study.

Originality/value

This study differs from most recent research in that it examines the sociocultural, economic, and environmental event impacts in modeling residents’ satisfaction and testing the influence of negative event impacts on residents’ satisfaction and behavioral intentions. The current study contributes to the literature by emphasizing the changes that occur regarding the relationships among event impacts, satisfaction and behavioral intentions across the same respondents over time.

Details

International Journal of Sports Marketing and Sponsorship, vol. 21 no. 3
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 4 January 2022

Thomas Walker, Yixin Xu, Dieter Gramlich and Yunfei Zhao

This paper explores the effect of natural disasters on the profitability and solvency of US banks.

Abstract

Purpose

This paper explores the effect of natural disasters on the profitability and solvency of US banks.

Design/methodology/approach

Employing a sample of 187 large-scale natural disasters that occurred in the United States between 2000 and 2014 and a sample of 2,891 banks, we examine whether and how disaster-related damages affect various measures of bank profitability and bank solvency. We differentiate between different types of banks (with local, regional and national operations) based on a breakdown of their state-level deposits and explore the reaction of these banks to damages weighted by the GDP of the states they operate in.

Findings

We find that natural disasters have a pronounced effect on the net-income-to-assets and the net-income-to-equity ratio of banks, as well as the banks' impaired loans and return on average assets. We also observe significant effects on the equity ratio and the tier-1 capital ratio (two solvency measures). Interestingly, the latter are positive for regional banks which appear to benefit from increased customer deposits related to safekeeping, government payments for post-disaster recovery, insurance payouts and decreased withdrawals, while they are significantly negative for banks that operate locally or nationally.

Originality/value

We contribute to the literature by offering various new insights regarding the effects natural disasters have on financial institutions. With climate change-driven natural disasters widely expected to increase both in terms of frequency and severity, their economic fallout is likely to impose an increasing burden on financial institutions. Large, nationally operating banks tend to be well diversified both geographically and in terms of their product offerings. Small, locally operating banks, however, are increasingly at risk – particularly if they operate in disaster-prone areas. Current banking regulations generally do not factor natural disaster risks into their capital requirements. To avoid the next big financial crisis, regulators may want to adjust their reserve requirements by taking this growing risk exposure into consideration.

Details

International Journal of Managerial Finance, vol. 19 no. 1
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 26 January 2023

Sue Yong and Peni Fukofuka

This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for…

Abstract

Purpose

This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori.

Design/methodology/approach

Qualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs.

Findings

This study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the relevant capitals and habitus. It identifies how accounting, given its centrality to tax compliance, facilitates the power relations between the IRD, accountants and Māori entrepreneurs. The Eurocentric accounting-based tax reporting and the contextual factors illuminate how indigenous entrepreneurs are being dominated in the tax field. They experienced cultural dissonance with conflicting responsibilities when traversing the collectivistic indigenous and tax fields. Their collectivism involves sharing resources as they cherish whanaungatanga (relationship, kinship) and manaakitanga (kindness, generosity), which are at odds and are not valued in the tax field.

Practical implications

It is an empirical illustration of the connection between accounting, tax and power for indigenous taxpayers and their relationship with the IRD/Crown and accountants. It has practical implications for developing and enhancing tax compliance in jurisdictions with indigenous taxpayers. Such an understanding is helpful for policymakers, government, business agencies and the accounting professions when assisting, empowering and educating indigenous groups regarding tax compliance.

Originality/value

This paper responds to the call for accounting research with modern-day indigenous peoples rather than historical ones. The paper fills a gap in the accounting and tax literature by examining the tax compliance practice of indigenous small and medium enterprise (SME) entrepreneurs using Bourdieu's framework. It identifies how the role of accounting creates, maintains and reinforces power structures in the tax field. Tax/accounting reporting based on Eurocentric rules disempowers and alienates indigenous entrepreneurs. They misrecognise their actions in reproducing the existing power structures in the tax field due to deeply held historical and cultural factors about the fear of the Crown/state and their practice of rangitaratanga (esteeming authorities).

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 January 1969

Few regret the passing of an old year, with its darkening days and cold nights, its message fading as the voice weakens. A new year always looks more attractive with hopes of…

Abstract

Few regret the passing of an old year, with its darkening days and cold nights, its message fading as the voice weakens. A new year always looks more attractive with hopes of better things to come, but an occasional look back over one's shoulder, as it were, is seldom completely without profit, for experience can sometimes be more potent than hope. 1968 seemed to have more than its share of uncertainties, tragedies and disasters, in this country and in the world at large. An unsure economic state, to say nothing of monetary confusion, was reflected in every field of industry and public administration, but in the field of food quality and purity control, steady progress towards a comprehensive system of food standards, of hygiene and of food additive control was maintained. In fact, the year may be seen as not an entirely unfruitful one, with one or two events which may well prove to be landmarks.

Details

British Food Journal, vol. 71 no. 1
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 January 1968

The Protection of Consumers (Trade Descriptions) bill which, owing to the General Election, did not quite make the Statute Book in the last Parliament, is, at the moment of…

Abstract

The Protection of Consumers (Trade Descriptions) bill which, owing to the General Election, did not quite make the Statute Book in the last Parliament, is, at the moment of writing, passing through its readings, with every likelihood of becoming law in the near future. It has been criticised for the extent of the control to be exercised over general trading and that in “coddling the customer” it will place unreasonable responsibilities upon retailers. In fact, it is impossible to foresee just how far its provisions may extend, but there will be few who will disagree that new and more searching requirements are long overdue.

Details

British Food Journal, vol. 70 no. 1
Type: Research Article
ISSN: 0007-070X

1 – 10 of 23