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Book part
Publication date: 1 January 2008

Chandana Alawattage and Danture Wickramasinghe

Purpose – This paper examines the changing regimes of governance and the roles of accounting therein in a less developed country (LDC) by using Sri Lanka tea plantations as a…

Abstract

Purpose – This paper examines the changing regimes of governance and the roles of accounting therein in a less developed country (LDC) by using Sri Lanka tea plantations as a case. It captures the changes in a chronological analysis, which identifies four regimes of governance: (a) pre-colonial, (b) colonial, (c) post-colonial and (d) neo-liberal. It shows how dialectics between political state, civil state and the economy affected changes in regimes of governance and accounting through evolving structures, processes and contents of governance.

Methodology – It draws on the works of Antonio Gramsci and Karl Polanyi to articulate a political economy framework. It provides contextual accounts from the Sri Lankan political history and case data from its tea plantations for the above chronological analysis.

Findings – The above four regimes of governance had produced four modes of accounting: (a) a system of rituals in the despotic kingship, (b) a system of monitoring and reporting to absentee Sterling capital in the despotic imperialism, (c) a system of ceremonial reporting to state capital in a politicised hegemony and (d) good governance attempts in a politicised hegemony conditioned by global capital. We argue that political processes and historical legacies rather than the assumed superiority of accounting measures gave shape to governance regimes. Governance did not operate in its ideal forms, but ‘good governance’ initiatives revitalised accounting roles across managerial agency to strengthening stewardship rather than penetrating it into the domain of labour controls. Managerial issues emerged from contradictions between political state, civil state and the economy (enterprise) constructed themselves a distinct political domain within which accounting had little role to play, despite the ambitious aims of good governance.

Originality – Most accounting and governance research has used economic theories and provided ahistorical analysis. This paper provides a historically informed chronological analysis using a political economy framework relevant to LDC contexts, and empirically demonstrates how actual governance structures and processes lay in broader socio-political structures, and how the success of good governance depends on the social and political behaviour of these structural properties.

Details

Corporate Governance in Less Developed and Emerging Economies
Type: Book
ISBN: 978-1-84855-252-4

Open Access
Article
Publication date: 18 July 2023

Shinta Rahma Diana and Farida Farida

Technology acceptance is a measure of that technology’s usefulness. Oil palm is one of the biggest contributors to Indonesia’s revenues, thus fueling its economy. Using remote…

Abstract

Purpose

Technology acceptance is a measure of that technology’s usefulness. Oil palm is one of the biggest contributors to Indonesia’s revenues, thus fueling its economy. Using remote sensing would allow a plantation to monitor and forecast its production and the amount of fertilizer used. This review aims to provide a policy recommendation in the form of a strategy to improve the added value of Indonesia’s oil palm and support the government in increasing oil palm production. This recommendation needs to be formulated by determining the users’ acceptance of remote sensing technology (state-owned plantations, private plantation companies and smallholder plantations).

Design/methodology/approach

This review’s methodology used sentiment analysis through text mining (bag of words model). The study’s primary data were from focus group discussions (FGDs), questionnaires, observations on participants, audio-visual documentation and focused discussions based on group category. The results of interviews and FGDs were transcribed into text and analyzed to 1) find words that can represent the content of the document; 2) classify and determine the frequency (word cloud); and finally 3) analyze the sentiment.

Findings

The result showed that private plantation companies and state-owned plantations had extremely high positive sentiments toward using remote sensing in their oil palm plantations, whereas smallholders had a 60% resistance. However, there is still a possibility for this technology’s adoption by smallholders, provided it is free and easily applied.

Research limitations/implications

Basically, technology is applied to make work easier. However, not everyone is tech-savvy, especially the older generations. One dimension of technology acceptance is user/customer retention. New technology would not be immediately accepted, but there would be user perceptions about its uses and ease. At first, people might be reluctant to accept a new technology due to the perception that it is useless and difficult. Technology acceptance is the gauge of how useful technology is in making work easier compared to conventional ways.

Practical implications

Therefore, technology acceptance needs to be improved among smallholders by intensively socializing the policies, and through dissemination and dedication by academics and the government.

Social implications

The social implications of using technology are reducing the workforce, but the company will be more profitable and efficient.

Originality/value

Remote sensing is one of the topics that people have not taken up in a large way, especially sentiment analysis. Acceptance of technology that utilizes remote sensing for plantations is very useful and efficient. In the end, company profits can be allocated more toward empowering the community and the environment.

Details

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

Keywords

Article
Publication date: 20 June 2016

Umesh Sharma and Helen Irvine

This is a study of the social consequences of accounting controls over labour. This paper aims to examine the system of tasking used to control Indian indentured workers in the…

Abstract

Purpose

This is a study of the social consequences of accounting controls over labour. This paper aims to examine the system of tasking used to control Indian indentured workers in the historical context of Fijian sugar plantations during the British colonial period from 1879 to 1920.

Design/methodology/approach

Archival data consisting of documents from the Colonial Secretary’s Office, reports and related literature on Indian indentured labour were accessed from the National Archives of Fiji. In addition, documented accounts of the experiences of indentured labourers over the period of the study gave voice to the social costs of the indenture system, highlighting the social impact of accounting control systems.

Findings

Accounting and management controls were developed to extract surplus value from Indian labour. The practice of tasking was implemented in a plantation structure where indentured labourers were controlled hierarchically. This resulted in their exploitation and consequent economic, social and racial marginalisation.

Research limitations/implications

Like all historical research, our interpretation is limited by the availability of archival documents and the theoretical framework chosen to examine these documents.

Practical implications

The study promotes a better understanding of the practice and impact of accounting controls within a particular institutional setting, in this case the British colony of Fiji.

Social implications

By highlighting the social implications of accounting controls in their historical context, we alert corporations, government policy makers, accountants and workers to the socially damaging effects of exploitive management control systems.

Originality/value

The paper contributes to the growing body of literature highlighting the social effects of accounting control systems. It exposes the social costs borne by indentured workers employed on Fijian sugar plantations.

Details

Qualitative Research in Accounting & Management, vol. 13 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 4 April 2019

Almasdi Syahza

The purpose of this paper is to develop strategies for potential environmental impacts as a result of institutional arrangement and development of oil palm downstream industry…

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Abstract

Purpose

The purpose of this paper is to develop strategies for potential environmental impacts as a result of institutional arrangement and development of oil palm downstream industry both regionally and nationally.

Design/methodology/approach

The research location is in the areas potential for oil palm plantation development, either by plasma through BUMN and BUMS or self-supporting by the society. The research location will be divided into two parts, namely, the land area and the coastal area. The Riau land areas are Regency of Kampar, Rokan Hulu, and Kuantan Singingi, while Riau coastal areas are Regency of Pelalawan, Siak, Bengkalis, Indragiri Hilir, Indragiri Hulu and Rokan Hilir. Both research areas have different productivity due to the different soil fertility levels. The sustainability level of oil palm plantation from the socio-economic and environmental aspects is analyzed using the multi-dimensional scaling approach modified into Rapid Appraisal-Index Sustainability of Palm Oil Management.

Findings

In Riau Province, the development of oil palm is quite rapid. This is reasonable for several reasons which include the following supporting factors: the geographical condition of the Riau region is very supportive; the high demand for palm oil derivative products; the existence of market guarantee for oil palm farmers; the higher income oil palm generates than other plantation crops; and the relatively flat area. Most of the problems faced by oil palm farmers are the use of less good seeds, the length of the fruit laying at the location of the plantation, the inadequate production road, the relatively far distance to palm oil mill (POM) (National Agency of Drug and Food Control), the tendency of determining the unilateral revenue of the POM, the collectively measurement of revenue and the general revenue information. The development of oil palm plantations has created an entrepreneurial capability for farmers who are able to capture business opportunities in the agricultural sector, especially the plantation sub-sector.

Originality/value

The originality of this paper shows the comprehensively control strategy, potential of environmental impact and palm oil plantation. The method used for data collection was rapid rural appraisal method because accurate information is needed in a limited time as it relates to decisions related to village development that must be taken immediately. The study area was conducted in Riau Province because Riau Province is one of the biggest palm oil producers in Indonesia. The study sites will be divided into two, namely, the land area and the coastal area.

Details

Management of Environmental Quality: An International Journal, vol. 30 no. 5
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 12 February 2018

Md. Khaled Saifullah, Fatimah Binti Kari and Azmah Othman

The purpose of this paper is to study the socio-economic condition of indigenous households involved in the production of palm oil and natural rubber in Peninsular Malaysia.

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Abstract

Purpose

The purpose of this paper is to study the socio-economic condition of indigenous households involved in the production of palm oil and natural rubber in Peninsular Malaysia.

Design/methodology/approach

Discriminant analysis is used in this study.

Findings

This study finds that 49.70 percent of natural rubber plantation owners and 37.3 percent of the palm oil plantation owners live under the national poverty line. Discriminant analysis shows that natural rubber plantation size has a significant difference between income below the poverty line and above the poverty line. But palm oil plantation size is not significantly different between income below and above the poverty line, mainly because small-scale palm oil farms receive help from the government and other agencies. This study also finds that the majority of indigenous people do not have ownership rights to their land.

Practical implications

This study suggests that small-scale plantation holders should be provided with training to upgrade their skills to increase productivity. Furthermore, finding an appropriate land ownership model helps to understand the fundamental issue of poverty among the small-scale plantation holder of indigenous people in Peninsular Malaysia.

Originality/value

Primary data are used in this study. The results show different scenarios than the existing studies.

Details

International Journal of Social Economics, vol. 45 no. 2
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 15 February 2019

Kishor Goswami, Hari K. Choudhury, Atanu Hazarika and Rohit Tripathi

This paper aims to analyze the economic viability of jatropha plantation in North East India.

Abstract

Purpose

This paper aims to analyze the economic viability of jatropha plantation in North East India.

Design/methodology/approach

Economic viability is measured through the net present value and the benefit–cost ratio (BCR) at four different production standards along with four different prices of jatropha seed.

Findings

At a very low price and small production, jatropha plantation is economically not feasible. However, when the price of seed increases from INR 5 to 8, BCRs become greater than 1, provided that the discount rate is less than equal to 8 per cent. The minimum threshold of BCR indicates that the threshold of 1.5 BCR at a production level of 1.5 tons/ha can be achieved with a combination of seed price of INR 10 per kg and a discount rate of 1 to 3 per cent. Thus, jatropha cultivation is economically viable but not highly profitable.

Research limitations/implications

Present study analyzes the economic viability of jatropha plantation from purely financial point of view. Social cost and benefit of energy crop plantation is not included in the study. This suggests to adopt social cost–benefit analysis to evaluate the overall feasibility of plantation crops in future studies.

Originality/value

This paper contributes to the academic literature of economic viability of energy plantation crops. Economic viability of jatropha plantation is shown in different cost and revenue conditions with statistical evidences.

Details

International Journal of Energy Sector Management, vol. 13 no. 4
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 10 July 2017

Yuliana Kaneu Teniwut, Marimin Marimin and Nastiti Siswi Indrasti

The purpose of this paper is to develop a spatial intelligent decision support system (SIDSS) for increasing productivity in the rubber agroindustry by green productivity (GP…

Abstract

Purpose

The purpose of this paper is to develop a spatial intelligent decision support system (SIDSS) for increasing productivity in the rubber agroindustry by green productivity (GP) approach. The SIDSS was used to measure the productivity of rubber plantation and rubber agroindustry by GP approach, and select the best strategies for increasing the productivity of rubber agroindustry.

Design/methodology/approach

This system was developed by combining spatial analysis, GP, and fuzzy analytic network process (ANP) with the model-based management system, which is able to provide comprehensive and meaningful decision alternatives for the development of natural rubber agroindustry. Rubber plantation productivity measurement model was used to find the productivity level of rubber plantation with fuzzy logic, and also to provide information and decision alternatives to all stakeholders regarding spatial condition of rubber agroindustry, production process flow, and analysis of the seven green wastes at each production process flow using the geographic information system. GP measurement model was used to determine the productivity performance of the rubber agroindustry with the green productivity index (GPI). The best strategy for increasing the productivity was determined with fuzzy ANP.

Findings

Rubber plantation measurement model showed that the average of plantation productivity was 6.25 kg/ha/day. GP measurement model showed that the GPI value of ribbed smoked sheet (RSS) was 0.730, whereas of crumb rubber (CR) was 0.126. The best strategy for increasing the productivity of rubber agroindustry was raw material characteristics control. Based on the best strategy, the GPI value of RSS was 1.340, whereas of CR was 0.228.

Research limitations/implications

This decision support system is still limited as it is based on static data; it needs further development so that it can be more dynamically based on developments in the rubber agroindustry related levels of productivity and environmental impact. In addition, details regarding the decision to increase the productivity of the rubber section by benchmarking efforts should be studied further, both among plantation as well as among countries such as Thailand so that the productivity of rubber plantation and agroindustry can be integrated.

Practical implications

This research can help the planters to select superior clones for rubber trees, to improve the technique of tapping latex, and to use a better coagulant. The good quality and quantity of raw material is a key factor in increasing the productivity of rubber agroindustry; if the quality of latex is good then the resulting product will also have a good quality and production cost can be reduced. In addition, the application of GP through the calculation of GPI value using improvement scenarios can be used as a reference and comparison for evaluating the performance of rubber agroindustry to reduce the waste generated by the activities of rubber processing plant.

Social implications

Reduction of waste generated by production activities can improve the quality of life of the workforce and the environment. The calculation of GPI value can also be used as a basis to use raw materials, water, and electricity more efficiently.

Originality/value

This system was developed by combining spatial analysis, GP, and fuzzy ANP with the model-based management system, which is able to provide comprehensive and meaningful decision alternatives for the development of natural rubber agroindustry.

Details

International Journal of Productivity and Performance Management, vol. 66 no. 6
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 5 November 2018

Roslina Kamaruddin, Norehan Abdullah and Mohammad Amizi Ayob

Oil palm is a labor-intensive crop where the labor issue is one of the most intransigent problems facing the industry. The negative perception toward this sector associated with…

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Abstract

Purpose

Oil palm is a labor-intensive crop where the labor issue is one of the most intransigent problems facing the industry. The negative perception toward this sector associated with the unattractive working environment which commonly refers to dark, dirty and dangerous has distress local youth to stay away from this occupation. Thus, the purpose of this paper is to explore the level of job satisfaction among oil palm plantation workers in Malaysia and analyze the factors that contribute to their satisfaction level.

Design/methodology/approach

The survey was conducted in 2014 through interviews from the selected samples of oil palm plantation workers who aged ranging from 16 to 40 years old, which was considered as youth category and staying within the location 5 km radius within the plantation area. The structural equation modeling is used to analyze the factors affecting job satisfaction among workers in the plantation sector.

Findings

The study found that the government and employer policies associated with plantation worker and economic profitability offered in this sector were the most significant factors that positively contribute to the joy of working among them. On the other hand, the negative relationship between working environment and perception of social job status with job satisfaction proven that these two factors were repulsion factors.

Research limitations/implications

Currently, with the local youth negative perception on the agriculture sector and Indonesia’s economy booming and wages on the rise, Malaysia is struggling to attract new expatriate workers and retain those already active in the sector. Oil palm plantation companies have to counter this by enhancing worker’s welfare to ensure their job satisfaction in plantation environment. This study is to convince the organization that worker’s job satisfaction is a crucial factor to enhance their performance. With the strategy recommended by this study, employees will be getting higher level of job satisfaction, thus increasing their performance and enjoying working in the plantation sector.

Originality/value

To the best of the author’s knowledge, there are yet to be studies that look at the agricultural employees’ job satisfaction particularly in the plantation sector. Most of the previous studies in the field of plantation sector highlight on the labor productivity, economic performance of palm oil plantation sector and environmental impact of oil palm plantation. Thus, this study provides a better understanding of the factors that contribute to job satisfaction among plantation workers.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 8 no. 4
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 8 March 2019

Almasdi Syahza and Brilliant Asmit

The purpose of this paper is sixfold: first, to know the ability of area carrying capacity to the development of downstream oil palm industry; second, to know the potential for…

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Abstract

Purpose

The purpose of this paper is sixfold: first, to know the ability of area carrying capacity to the development of downstream oil palm industry; second, to know the potential for the development of downstream oil palm industry in efforts to improve the community through employment and business opportunities in the regions; third, to find eco-friendly institutional arrangement strategies of oil palm farming in order to spur economic growth and development; fourth, to formulate strategies for potential environmental impact as a result of institutional arrangement and development of downstream oil palm industry, both in regional and national scope; fifth, to predict the economic multiplier effect as impact of institutional arrangement and development of oil-palm-based downstream industry; and sixth, to include production centers and development areas of oil-palm-based downstream industry in potential areas.

Design/methodology/approach

Research location was in potential areas of oil palm plantation development, either in the form of plasma through state-owned enterprises (BUMN) and private-owned enterprises (BUMS), or in the form of self-supporting by community. The research locations were divided into two parts, namely the land area and the coastal area. The land area of Riau consisted of Kampar, Rokan Hulu and Kuantan Singingi Regency, while the coastal area of Riau consisted of Pelalawan, Siak, Bengkalis, Indragiri Hilir, Indragiri Hulu and Rokan Hilir Regency. Both research areas had different productivity which was caused by differences in soil fertility. The required data were primary and secondary data.

Findings

Plantation activities have increased the mobility of goods in the villages, causing plantation activities to also open business and employment opportunities for people who are able to accept these opportunities. Since post-1998 crisis, the growth of oil palm plantation area in Riau increased sharply, namely in 1998, the area of oil palm plantations was 901,276 ha, in 2012, 1,119,798 ha and increased to 2,103,175 ha at the end of 2017. Through economic activities that produce goods and services required during the plantation process and the development, downstream industries will have backward linkages. The development of oil palm plantations in Riau has had an impact on economic activities in rural areas. The result of the research in the field is that the average income of farmers in the plantation subsector (especially oil palm) is Rp4,576,696 per month or $5,781.09 per year. The impact on investment in the estate subsector has been felt by rural communities. This condition also affects the purchasing power of the people, resulting in the increase of mobility of goods and people. During the period 2009–2016, rural communities enjoyed a high level of prosperity. During this period, the price of fresh fruit bunch at the farm level was quite profitable. On the other hand, the production of the plantation area also increased compared to the previous period. The impact of rising prices and increasing production of farmers is that the farmers’ welfare index in the countryside had a positive value of 0.43. This index showed the increase of farmers’ welfare from the previous period by 43 percent.

Originality/value

There are few previous studies which have comprehensively and specifically reviewed the regional economic empowerment through institutional arrangement and development of oil-palm-based downstream industry. The development of oil palm plantations aims to eliminate poverty and underdevelopment, especially in rural areas. In addition, it also pays attention to equity. In broad sense, agricultural development which is based on plantations aims to improve the welfare of the community so that there is a change in the pattern of life of the surrounding community. On the other hand, the success of plantation development that is based on oil palm agribusiness is expected to reduce income inequality between community groups and between regions.

Details

Management of Environmental Quality: An International Journal, vol. 30 no. 6
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 20 January 2020

Almasdi Syahza and Brilliant Asmit

This paper aims to present the development of palm oil sector and future challenge in Riau Province Indonesia, which includes sustainable plantation development.

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Abstract

Purpose

This paper aims to present the development of palm oil sector and future challenge in Riau Province Indonesia, which includes sustainable plantation development.

Design/methodology/approach

This research was conducted through a survey with developmental research method. The research location is in the Province of Riau, which is the potential development of oil palm plantation. The land areas of Riau are Kampar, Rokan Hulu and Kuantan Singingi, while the coastal areas are Pelalawan, Siak, Bengkalis, Indragiri Hilir, Indragiri Hulu and Rokan Hilir. The socio-economic and environmental aspects of sustainability level of palm oil plantations were analyzed using a multi-dimensional scaling approach that was modified into a Rap-Insus-Pom.

Findings

Development of palmoil plantations results in land conversion, posing potential erosio. In anticipating environmental damage, the Government of Indonesia imposes the Indonesian Sustainable Palm Oil (ISPO) policy. The results of ISPO policy show that Indonesian crude palm oil products are environmentally friendly.

Originality/value

This research is one of few studies that investigate the development of palm oil sector and future challenge in Riau Province, Indonesia. Riau Province still needs 13 units of palm oil mills with capacity of 60 tons per hour. Find strategies to regulate palm oil farming institutions and derivative products to enhance growth and economic development in the region and find production centers and development areas for palm oil local industries in potential regions.

Details

Journal of Science and Technology Policy Management, vol. 11 no. 2
Type: Research Article
ISSN: 2053-4620

Keywords

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