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Article
Publication date: 20 November 2023

David Yates and Muhammad Al Mahameed

Through this reflexive, theoretically informed polemical piece, this paper aims to seek to reflect on the role of accounting education in United Kingdom Higher Education (UKHE)…

Abstract

Purpose

Through this reflexive, theoretically informed polemical piece, this paper aims to seek to reflect on the role of accounting education in United Kingdom Higher Education (UKHE). The authors reignite an old, but pertinent debate, whether accounting graduates should be educated to be accountants or receive a holistic, critical education.

Design/methodology/approach

The authors adopt a theoretical position drawing on the work of Slavoj Žižek and Mark Fisher, and their fusion of Lacanian psychoanalysis and Marxism, in particular Fisher’s (2009) conceptualisation of “capitalist realism” to take a critical standpoint on the effects that UKHE marketisation is having on the teaching of accounting and other business-related disciplines.

Findings

The authors outline four key aspects of where accounting education in UKHE is influenced by capitalist realism, as a result of the marketisation of UKHE.

Research limitations/implications

The paper is a reflexive polemic and so is limited by this written style and presentation.

Social implications

The authors argue that capitalist realism is a dominant theme that influences accounting education. They propose that universities now, more than ever, must focus on their societal duty to foster critical viewpoints in their graduates and dispose of a model that is subject to capitalist realism ontology.

Originality/value

The theoretical stance allows for a potentially deeper consideration of issues surrounding marketisation of higher education, from the micro level of social interaction (that of the accounting academic and their impact/perceptions of the reality).

Details

Accounting Research Journal, vol. 36 no. 6
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 6 March 2024

Radiah Othman and Rashid Ameer

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…

Abstract

Purpose

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

Design/methodology/approach

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

Findings

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

Practical implications

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

Originality/value

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

Details

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

Keywords

Open Access
Article
Publication date: 8 August 2023

Adam Oleksiuk and Katarzyna Rull Quesada

The aim of this article is to identify the issues of short food supply chains (SFSCs) in three countries of Central and Eastern Europe, i.e. Lithuania, Latvia and Poland, to…

Abstract

Purpose

The aim of this article is to identify the issues of short food supply chains (SFSCs) in three countries of Central and Eastern Europe, i.e. Lithuania, Latvia and Poland, to compare the barriers to shortening food supply chains and to indicate business models for short supply chains.

Design/methodology/approach

Within the AgroBRIDGES project, the authors organized local co-creation workshops from August to September 2021 in 12 European regions and countries, engaging 150+ agrifood stakeholders of the project’s local communities.

Findings

The development potential of SFSCs in Lithuania, Latvia and Poland is high and seems to be growing every year. Currently, the development potential of SFSCs in Lithuania, Latvia and Poland is stimulated more by social trends than by public support. Traditional business models based on the distribution of food products through local and regional markets have a definitely diminishing potential.

Research limitations/implications

Although this article covers an existing gap in the literature, it also has several limitations that may serve as an inspiration for future research. First, the results draw on a sample of agrifood value chain stakeholders in Lithuania, Latvia and Poland; hence, the findings might be industry specific. Therefore, future studies should explore this topic on wider target groups or different industries. Moreover, the method is qualitative and could be supplemented with additional quantitative analysis of similar tools or the experience of other agrifood companies from European countries.

Practical implications

The article seeks to build bridges between consumers and producers by supporting SFSCs through a systemic, holistic and multi-actor approach.

Originality/value

The study elaborates on the under-researched topic of SFSCs in the context of barriers to shortening food supply chains and business models for short supply chains in Lithuania, Latvia and Poland.

Details

Central European Management Journal, vol. 31 no. 3
Type: Research Article
ISSN: 2658-0845

Keywords

Article
Publication date: 17 January 2023

Hyoung Joo Lim and Dafydd Mali

REM models infer abnormal levels of cashflow from operations (AbCFO), selling, general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on the…

Abstract

Purpose

REM models infer abnormal levels of cashflow from operations (AbCFO), selling, general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on the supposition that engaging in real activities to meet current earnings targets (t) will negatively influence future performance (t+1). However, from a firm productivity perspective, cost reduction (via AbCFO, AbProd and AbSGA) is interpreted as an efficiency enhancing business strategy. This study therefore differentiates between (1) firms with ineffective management that have engaged in AbCFO, AbProd and AbSGA to achieve an optimal resource-cost mix to generate sales (REMF) and (2) firms with effective management that have not (OEF).

Design/methodology/approach

Using a sample of Korean listed firms over the 2000–2016 sample period, the study utilizes data envelopment analysis to capture the capability of management to generate sales from resources that are directly under their control. The study then compares the incremental effect that managerial decision making can have on real earnings management (REM) and future firm performance (period t+1 to t+5).

Findings

The study makes two important contributions. First, consistent with the efficiency/productivity literature, but contrary to seminal REM studies, empirical results shows that AbCFO, AbProd and AbSGA improve firm performance in period t and t+1 (to t+5), demonstrating “REM” is not opportunistic by default. Second, OEF have higher financial performance compared to REMF, in periods t and t+1.

Originality/value

The study therefore invokes resource-based theory and data envelopment analysis to integrate managerial effectiveness (human capital) into REM modelling. The study therefore extends the basic REM residual model.

Details

Asian Review of Accounting, vol. 31 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Open Access
Article
Publication date: 17 October 2023

Farag Ali Saleh and Mutlag Mohammad Al-Otaibi

Fresh vegetables contain advantageous phytochemical components, making them one of the most significant sources of nutrition. The threat of harmful bacteria still exists because…

Abstract

Purpose

Fresh vegetables contain advantageous phytochemical components, making them one of the most significant sources of nutrition. The threat of harmful bacteria still exists because these vegetables are not heated in restaurants before being consumed. Therefore, this study aimed to evaluate the microbial quality of fresh vegetables in restaurants of different levels.

Design/methodology/approach

A total of 499 fresh vegetable samples (from sandwiches and fresh-cut vegetable salads) were collected from 3 different types of food service establishment: 201 from international restaurants (IRs), 210 from national restaurants (NRs), and 88 from cafeterias (CAs). The samples were prepared and inoculated on specific growth media. The aerobic mesophilic bacteria (AMB) Campylobacter spp., Staphylococcus aureus (S. aureus), Enterobacteriaceae, Escherichia coli (E. coli) and yeast and molds were counted, and Listeria monocytogenes, Salmonella spp. and Escherichia coli O157 were detected using specialized medium.

Findings

High counts of S. aureus, above 3 log cfu/g, suggested that 71.5% of samples collected from NRs and 77.3% from CA were not accepted, whereas 81.6% of samples collected from IRs were accepted. The low population of E. coli, less than 2 log cfu/g, suggested that 99.0, 97 and 92.0 % of samples collected from IRs, NRs and CA, respectively, were accepted. Listeria monocytogenes and Escherichia coli O157 were absent from every sample. One sample was positive for Salmonella spp. in each of the NR and CA sample groups.

Originality/value

RIs adhere to health and hygiene standards better than NRs and CAs, according to the findings of vegetable contamination tests.

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: 11 January 2023

Joanne Louise Tingey-Holyoak, Sarah Ann Wheeler and Constantin Seidl

Australian agriculture is facing increasingly uncertain weather patterns which is impacting financial performance, exacerbated by worsening terms of trade and a decline in…

Abstract

Purpose

Australian agriculture is facing increasingly uncertain weather patterns which is impacting financial performance, exacerbated by worsening terms of trade and a decline in commodity prices. Increasing the resilience and adaptive capacity of the primary production sector is of key importance. Governments and farmer groups often depict technology adoption as the salvation of farming, frequently ignoring the importance of decision-making processes and soft information skills and needs. The purpose of this study is to explore farmer decision-making and resilience and, in doing so, address ongoing challenges with soft information, including the inaccessibility of accounting data and a lack of awareness of its formal role in strategic decisions.

Design/methodology/approach

Drawing on a strategic choice perspective, we explore the links between farmer characteristics, attitudes, technology orientation, decision-making and financial performance to investigate how accounting data and tools could better support growers’ adaptive capacity. Detailed on-farm interviews were conducted with 25 grape growers across the Riverland in South Australia, with information thematically and descriptively analysed.

Findings

Results show that farmers with low operating profit margins spend double the time making decisions and struggle with minimising variable costs, especially water costs. Lower profit growers were also less likely to perceive climate change as a threat and demonstrated lower resilience.

Originality/value

The results highlight the potential for accountants to make more use of data-driven technological advances and for this information to be used to enhance on-farm strategic decision-making and support innovative business models. Simply packaged biophysical and financial data could also support strategic decisions and adaptation of farmers struggling to make a profit.

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 July 2023

Rihab Grassa, Anca Bocanet, Ayesha Adulla, Hanene Ben Abdullah and Nourchene Ben Ayed

Food waste (FW) is a significant problem in the hospitality sector worldwide. The Covid-19 pandemic has imposed a health protocol on the hospitality sector to protect the…

Abstract

Purpose

Food waste (FW) is a significant problem in the hospitality sector worldwide. The Covid-19 pandemic has imposed a health protocol on the hospitality sector to protect the customers and the community. This paper aims to evince a new understanding of the tourist city during the Covid-19 pandemic by exploring the effects of the new health protocol on FW management at the consumption stage in the hospitality sector in Dubai.

Design/methodology/approach

In this study, the authors use a scale assessment method and a survey distributed to 202 tables in 35 restaurants offering open buffet catering in Dubai.

Findings

The paper’s findings provide evidence that: first, the tourist city has faced substantial changes during the pandemic as the new health protocol imposed by the Covid-19 circumstances has mitigated the waste of food in the open buffet services. Second, the highest waste has been observed for vegetables, followed by grains (especially rice) and bread. The lowest waste has been observed for meat and fruits. Third, FW per table varies considerably by consumer groups. The FW quantity of residents is significantly higher than that of tourists. Family gathering tables with an essential number of children waste more food than the other group types. Fourth, consumers claimed to become more conscious about the quantum of FW as a direct response to the socio-economic circumstances imposed by the lockdown such as food availability, salary reduction, economic uncertainty and employment instability. Fifth, the attitude to keeping food on the plate does not change considerably.

Practical implications

This paper offers many practical implications. Using newly discovered pieces of evidence from practitioners, hoteliers and policymakers, this paper highlights current hospitality practices that can reduce the waste of food in a postpandemic world. Furthermore, our paper suggests a set of actions for restaurants offering open-buffet services to reduce FW at the consumption stage.

Originality/value

This paper adds significance to the extant tourist city literature. The tourist city served as an example of a recent urban development characterized mainly by tourist consumption. This research advances the understanding of FW management and customers’ behavior during the Covid-19 pandemic in an important touristic city “Dubai” and suggests a set of actions.

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 13 September 2023

Aymen Turki and Robert Rieg

Many observers believe that industry experience of entrepreneurs drives successful new entrepreneurial firms. However, whenever it comes to disruptive digital ventures such as…

Abstract

Purpose

Many observers believe that industry experience of entrepreneurs drives successful new entrepreneurial firms. However, whenever it comes to disruptive digital ventures such as Financial Technologies (Fintechs), the picture may be different due to the cross-industry nature of digital firms. The purpose of this study is to disentangle the impacts of finance, banking and information technology (IT) experiences of founders on performance of European Fintechs around venture capital (VC) investment.

Design/methodology/approach

Based on a data set of 105 Fintechs from European countries, including UK, which are involved in 201 VC rounds between 2006 and 2019, the authors adopt a Bayesian quantile approach to link founders’ experience with two performance measures that identify market success (return on sales) and investment outcome (return on equity).

Findings

The findings indicate that finance and IT-specific experiences seem to matter more often than banking experience and that the extent of their impact depends on level and metric of performance. More specifically, Fintechs in Europe and UK are more able to achieve market success with both finance and IT experiences of their founders, but that does not necessarily transform into higher returns for investors.

Originality/value

This study provides new evidence that not all aspects of industry experience matter for digital ventures, as they must fit to a certain firm, cycle and industry. For Fintech, as the name says, finance and IT experiences matter.

Details

Review of Accounting and Finance, vol. 22 no. 5
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 15 December 2022

Steven Barnes, Julie Prescott and Joseph Adams

This study aims to evaluate a novel mobile therapeutic videogame for adolescents with anxiety disorders (ADs), combining elements of cognitive-behavioural therapy and…

Abstract

Purpose

This study aims to evaluate a novel mobile therapeutic videogame for adolescents with anxiety disorders (ADs), combining elements of cognitive-behavioural therapy and attention-bias modification, in terms of both its therapeutic efficacy over a controlled intervention and two-month follow-up, as well as the extent and implications of self-directed play.

Design/methodology/approach

A within-groups design with two parallel conditions [clinical anxiety (N = 16) and subclinical/at-risk (N = 15)] were measured on both self-reported anxiety and threat-detection bias (TDB) across three timepoints (pre- and post-intervention and two-month follow-up).

Findings

Significant reductions were observed in both self-reported state and trait anxiety and TDB over the course of the two-week intervention, which were maintained at follow-up. Engagement in self-directed play during the follow-up period significantly predicted outcomes at two-month follow-up for clinical participants.

Originality/value

To the best of the authors’ knowledge, this paper represents the first of its kind to evaluate a mobile therapeutic game designed with and solely for adolescents with ADs. This study also represents the first of its kind to examine the extent and implications of self-directed play for outcomes.

Details

Mental Health and Social Inclusion, vol. 27 no. 2
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 7 March 2024

Michail Nerantzidis

Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context…

Abstract

Purpose

Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context present different awareness of SD issues and if this is related to their Master’s orientation. Moreover, it compares the results with other similar studies.

Design/methodology/approach

An online questionnaire was designed based on Ebaid (2022) and Aleixo et al. (2021), and distributed to two different Master’s orientation programs. Then, descriptive statistics and contingency table analysis were performed to illustrate the main differences regarding the students’ responses.

Findings

The results indicate that the examined postgraduate students recognize the importance of SD for their future careers and require more knowledge about this issue. Moreover, it is presented that most of the postgraduate students adhere to the core sustainability principles (i.e. recycle, reuse and reduce), while only the students of environmental, social and governance (ESG) Master are significantly and actively engaged in social and environmental activities. Collectively, the results show that postgraduate students in Greece are more familiar with the term SD compared to participants in other similar studies in different contexts.

Practical implications

Planners and decision-makers in higher education institutions could benefit from the findings to reconsider accounting education by introducing new courses and/or Master’s programs to promote knowledge and action for SD.

Originality/value

This is the first study, as far as we know, that examines the issue of sustainability and accounting education on postgraduate students.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

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