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1 – 10 of 54Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.
Abstract
Purpose
This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.
Design/methodology/approach
The authors use robust econometric estimation on a sample of 314 firms from both early and late IFRS adopting countries.
Findings
The authors find that IFRS is positively and significantly associated with an increase in audit fees for early adopters, but the impact is very weak for late adopters and insignificant in some cases. The results on auditing time suggest that increase in audit fees around IFRS adoption is due to an increase in audit reporting lags. After accounting for pre- and post-years, the authors find that the relationship between IFRS and audit fees, as well as audit time for late adopters, is significant only in the adoption year. However, early adopters experience a significant increase in audit fees and audit time in the transition year to one-year post-adoption.
Practical implications
The findings imply that countries that are yet to adopt IFRS are less likely to experience a significant increase in audit fees audit time. Hence, is probable that the benefit of IFRS will outweigh the cost.
Originality/value
The results, therefore, suggest that early adopters paid a premium for been the first users of IFRS, which is consistent with any innovation. The study provides new insights by demonstrating that the consequences of IFRS differ between early and late adopters.
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Barbara Rebecca Mutonyi, Terje Slåtten and Gudbrand Lien
This study clarifies the factors that foster individual innovative behaviour in the public sector by examining the effects and roles of empowering leadership, work group…
Abstract
Purpose
This study clarifies the factors that foster individual innovative behaviour in the public sector by examining the effects and roles of empowering leadership, work group cohesiveness and individual learning orientation. This study also explores the direct effect of empowering leadership on work group cohesiveness and individual learning orientation, the influence of work group cohesiveness on individual learning orientation and the mediating roles of work group cohesiveness and individual learning orientation.
Design/methodology/approach
Data were collected from an online survey of respondents working in a public sector organization. Partial least squares structural equation modelling and mediation analysis by the bootstrap method were used for the data analysis.
Findings
Empowering leadership and individual learning orientation had significant direct effects on individual innovative behaviour. Both empowering leadership and work group cohesiveness have significant direct effects on individual learning orientation. Empowering leadership was positively related to work group cohesiveness. The mediation analysis revealed that individual learning orientation mediates the relationships between empowering leadership and individual innovative behaviour and between work group cohesiveness and individual innovative behaviour.
Research limitations/implications
The study focuses on three factors that foster individual innovative behaviour in a public sector organization.
Originality/value
This study offers new insights into the factors that foster individual innovative behaviour in the public sector. The findings reveal the importance of using a balanced leadership style and encourage learning in the workplace for individual innovativeness by public leaders.
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This paper aims to provide an economic rationale for Islamic finance.
Abstract
Purpose
This paper aims to provide an economic rationale for Islamic finance.
Design/methodology/approach
Its methodology is simple. It starts with listing the contributions to economic analysis relevant to the required rationale in the theories of banking, finance, price, money and macroeconomics, to identify the main rationale for Islamic finance. A concise description of the author’s model for an Islamic economic system, within which Islamic finance can be operational, is provided.
Findings
The paper finds distinct advantages of Islamic finance, when properly applied within the author’s model. Islamic finance can therefore be a candidate as a reform agenda for conventional finance. It opens the door for significant monetary reform in currently prevalent economic systems.
Research limitations/implications
The first limitation of the paper is that the distinct benefits of Islamic finance are all of macroeconomic types which are external to Islamic banking and finance institutions. They are therefore not expected to motivate such institutions to apply Islamic finance to the letter, without regulators interference to ensure strict application. The second limitation is the necessity to set up enabling institutional and regulatory arrangements for Islamic finance.
Originality/value
The results are unique as they challenge the received doctrine and provide non-religious rationale for Islamic finance.
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Olusesan Ayodeji Makinde, Emmanuel Olamijuwon, Nchelem Kokomma Ichegbo, Cheluchi Onyemelukwe and Michael Gboyega Ilesanmi
Incidents of violence perpetrated through digital technology platforms or facilitated by these means have been reported, often in high-income countries. Very little scholarly…
Abstract
Incidents of violence perpetrated through digital technology platforms or facilitated by these means have been reported, often in high-income countries. Very little scholarly attention has been given to the nature of technology-facilitated violence and abuse (TFVA) across sub-Saharan Africa (SSA) despite an explosion in the use of various technologies. We conducted a literature review to identify and harmonize available data relating to the types of TFVA taking place in SSA. This was followed by an online survey of young adults through the SHYad.NET forum to understand the nature of TFVA among young adults in SSA. Our literature review revealed various types of TFVA to be happening across SSA, including cyberbullying, cyberstalking, trolling, dating abuse, image-based sexual violence, sextortion, and revenge porn. The results of our online survey revealed that both young men and women experience TFVA, with the most commonly reported TFVA being receiving unwanted sexually explicit images, comments, emails, or text messages. Female respondents more often reported repeated and/or unwanted sexual requests online via email or text message while male respondents more often reported experiencing violent threats. Respondents used various means to cope with TFVA including blocking the abuser or deleting the abused profile on social media.
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Siva Shaangari Seathu Raman, Anthony McDonnell and Matthias Beck
Society is critically dependent on an adequate supply of hospital doctors to ensure optimal health care. Voluntary turnover amongst hospital doctors is, however, an increasing…
Abstract
Purpose
Society is critically dependent on an adequate supply of hospital doctors to ensure optimal health care. Voluntary turnover amongst hospital doctors is, however, an increasing problem for hospitals. The aim of this study was to systematically review the extant academic literature to obtain a comprehensive understanding of the current knowledge base on hospital doctor turnover and retention. In addition to this, we synthesise the most common methodological approaches used before then offering an agenda to guide future research.
Design/methodology/approach
Adopting the PRISMA methodology, we conducted a systematic literature search of four databases, namely CINAHL, MEDLINE, PsycINFO and Web of Science.
Findings
We identified 51 papers that empirically examined hospital doctor turnover and retention. Most of these papers were quantitative, cross-sectional studies focussed on meso-level predictors of doctor turnover.
Research limitations/implications
Selection criteria concentrated on doctors who worked in hospitals, which limited knowledge of one area of the healthcare environment. The review could disregard relevant articles, such as those that discuss the turnover and retention of doctors in other specialities, including general practitioners. Additionally, being limited to peer-reviewed published journals eliminates grey literature such as dissertations, reports and case studies, which may bring impactful results.
Practical implications
Globally, hospital doctor turnover is a prevalent issue that is influenced by a variety of factors. However, a lack of focus on doctors who remain in their job hinders a comprehensive understanding of the issue. Conducting “stay interviews” with doctors could provide valuable insight into what motivates them to remain and what could be done to enhance their work conditions. In addition, hospital management and recruiters should consider aspects of job embeddedness that occur outside of the workplace, such as facilitating connections outside of work. By resolving these concerns, hospitals can retain physicians more effectively and enhance their overall retention efforts.
Social implications
Focussing on the reasons why employees remain with an organisation can have significant social repercussions. When organisations invest in gaining an understanding of what motivates their employees to stay in the job, they are better able to establish a positive work environment that likely to promote employee well-being and job satisfaction. This can result in enhanced job performance, increased productivity and higher employee retention rates, all of which are advantageous to the organisation and its employees.
Originality/value
The review concludes that there has been little consideration of the retention, as opposed to the turnover, of hospital doctors. We argue that more expansive methodological approaches would be useful, with more qualitative approaches likely to be particularly useful. We also call on future researchers to consider focussing further on why doctors remain in posts when so many are leaving.
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Technology and market pressures are encouraging localized and small-series production in customer-driven industries. The purpose of this paper is to explore and understand the…
Abstract
Purpose
Technology and market pressures are encouraging localized and small-series production in customer-driven industries. The purpose of this paper is to explore and understand the supply chain-, product- and process-design factors for small-series production in EU’s textile and apparel industry, to understand configuration decisions, priorities and challenges.
Design/methodology/approach
An interview study was undertaken with ten companies that represent diverse small-series production models and value chain roles. Interview data was analysed to identify supply network configuration characteristics, decision priorities and challenges.
Findings
Three small-series production models emerged from the analysis, differing with respect to adoption of process postponement and customization. The findings confirm and extend past research regarding diverse decision priorities and product, process, supply chain structure/relationship configurations. Challenges identified relate to planning (priorities) and implementation (configuration). Whereas competence availability and digital technology challenges are common, several difficulties are linked to production model like tensions related to priorities and small volumes, which are not found with customization.
Research limitations/implications
Future research can make comparisons with other industry and location contexts; adopt dynamic approaches to distinguish between design and reconfiguration processes; and address indicated paradoxical-tensions.
Practical implications
The study findings can provide guidance for companies regarding identification of priorities and management of (planning/implementation) challenges impacting small-series production in T&A.
Originality/value
The paper brings a configuration perspective at the supply chain level to the problem of small-series production implementation, which demands holistic and context-specific understanding.
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Howard Chitimira and Oyesola Animashaun
Banditry and terrorism constitute serious security risks in Nigeria. This follows the fact that Nigeria is rated as one of the leading states in the world that is plagued by…
Abstract
Purpose
Banditry and terrorism constitute serious security risks in Nigeria. This follows the fact that Nigeria is rated as one of the leading states in the world that is plagued by terrorism. Terrorists and bandits usually embark on predicate crimes such as kidnapping, smuggling, narcotics trade, and similar trades to finance their terrorist enterprises in Nigeria. The funds realized by criminals from nefarious sources such as sales of narcotics and ransom from kidnapping are usually laundered to make their criminal enterprises self-sustaining. Thus, all “dirty” money is laundered so as not to attract the attention of law enforcement agents. The funds realized through receipt of ransom from kidnapping, smuggling or funds from sponsors are laundered through channels such as bureau de change, which are difficult to monitor by the Nigerian authorities due, in part, to flaws and loopholes in the current anti-money laundering and anti-terrorist laws. This paper aims to adopt a doctrinal and qualitative desktop research methodology. In this regard, the current anti-money laundering and anti-terrorist laws are discussed to explore possible measures that could be adopted to remedy the flaws and loopholes in such laws and combat money laundering and financing of terrorism in Nigeria.
Design/methodology/approach
The article analyses the regulation and combating of money laundering and terrorist financing activities in Nigeria. In this regard, a doctrinal and qualitative research method is used to explore the flaws in the Nigerian anti-money laundering laws so as to recommend possible remedies in respect thereof.
Findings
It is hoped that policymakers and other relevant persons will use the recommendations provided in this article to enhance the curbing of money laundering and terrorist financing activities in Nigeria.
Research limitations/implications
The article is not based on empirical research.
Practical implications
This study is important and vital to all policymakers, lawyers, law students and regulatory bodies in Nigeria and other countries globally.
Social implications
The study seeks to curb money laundering and terrorist financing activities in Nigeria.
Originality/value
The study is based on original research which is focused on the regulation and combating of money laundering and terrorist financing activities in Nigeria.
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Chinmoy Ghosh, Paul Gilson and Michel Rakotomavo
The purpose of this paper is to present a review of the student managed investment fund at the School of Business, University of Connecticut.
Abstract
Purpose
The purpose of this paper is to present a review of the student managed investment fund at the School of Business, University of Connecticut.
Design/methodology/approach
The authors trace the history and growth of the fund and identify the special features and dimensions that have contributed to its success.
Findings
The operation of the fund is a constantly evolving program and the authors discuss the important changes and improvements made in the program since its inception in the early 2000s in response to growth in the number of finance majors, new career opportunities in the field of investments and most importantly, the strength of capital markets and the development of new instruments in the capital markets. The authors also discuss the common features of over 300 student funds in the USA. The authors close with a discussion of the limitations and constraints the fund advisors at, and possibly, at other schools, face in the management and administration of the fund, and also what developments and adjustments the authors expect to see in these funds in the future.
Originality/value
The authors combine extensive analyses of fund history and performance. The authors also provide some suggestions for the future direction and priorities for student funds.
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Leonard Emmanuel Mensah, Shalini Shukla and Hera Fatima Iqbal
This paper aims to investigate the relationship between green human resource management (GHRM) practices and employee innovative work behaviour in the hospital. Although previous…
Abstract
Purpose
This paper aims to investigate the relationship between green human resource management (GHRM) practices and employee innovative work behaviour in the hospital. Although previous studies have examined the association between GHRM and various organisational outcomes, its nexus with employee innovative work behaviour has been largely unexplored.
Design/methodology/approach
This study used a quantitative approach and tested hypotheses. The research design adopted both an explanatory and descriptive approach since there were limited past data or studies to reference. The study population was human resource and administrative managers at Korle Bu Teaching Hospital who have implemented GHRM practices. The sample size consisted of 264 respondents, selected using simple random sampling. Data were collected through structured questionnaires.
Findings
The collected data were analyzed using descriptive statistics, correlation and regression analysis. The results revealed that green training, green hiring and green compensation were significant predictors of innovative work behaviour among employees.
Originality/value
This study contributes to the understanding of the impact of GHRM practices on employee innovative work behaviour in the healthcare sector. The study recommends that organisations should view their training investments as financial investments and focus on hiring individuals with strong environmental sensibilities. Additionally, effective reward criteria should be developed to promote GHRM practices.
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