Search results
11 – 20 of 26Recently, the tourism industry in Asian countries has been adversely affected by two significant drivers: health emergencies and climatic changes. Virus outbreaks such as severe…
Abstract
Recently, the tourism industry in Asian countries has been adversely affected by two significant drivers: health emergencies and climatic changes. Virus outbreaks such as severe acute respiratory syndrome (SARS), Middle East respiratory syndrome coronavirus (MERS-CoV), Ebola, avian flu, Zika virus and H1N1 influenza virus have caused much greater damage to the tourism and travel industry of Asian countries as compared to the more localized natural disasters and crises such as tsunami, Kathmandu earthquake, Typhoon Mangkhut in Indonesia, etc., resulting in huge job losses, severe financial losses, shutdowns and human casualties. The purpose of this study is to briefly discuss the major viral outbreaks in the Asian countries and discuss their impact on the tourism industry. It will also discuss the resilience strategies taken by the Asian countries to re-emerge their tourism markets from these outbreaks. It will be based on the systematic review of the earlier literature on the various viral outbreaks and the corresponding resilience measures in the Asian peninsula. While the association between the pandemic and travel has been widely discussed in previous studies (Kuo, Chen, Tseng, Ju, & Huang, 2008; Lee, Son, Bendle, Kim, & Han, 2012), there is still no specific study which provides a comprehensive outlook on the various viral outbreaks and the tourism resilience strategies in Asia. It might also help the tourism industry stakeholders from the Asian countries to adequately identify and thoroughly plan for the possible future outbreaks and align resilience measures accordingly.
Details
Keywords
Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
Details
Keywords
Neeraj Sharma, Garima Sharma, Mahesh Joshi and Sharad Sharma
This study aims to examine the challenges posed by COVID-19 restrictions for audit processes in India and explore the perceptions of the profession on how technology was leveraged…
Abstract
Purpose
This study aims to examine the challenges posed by COVID-19 restrictions for audit processes in India and explore the perceptions of the profession on how technology was leveraged to conduct audits during this period. The opinions of auditors on future changes in post-COVID-19 audit practices and processes are also explored.
Design/methodology/approach
Semi-structured interviews were conducted with senior auditors working in various audit firms in major business centers in India and subjected to content and thematic analysis using the institutional theory perspective.
Findings
The auditing profession used technology to respond to COVID-19-imposed disruptions of established audit process and practices while maintaining the legitimacy of audit reports. The findings indicate that auditors now seem to strongly support the integration of emerging technologies into their auditing practices post-COVID to ensure data accuracy and transparency. The interviewees displayed keen interest in continuing remote and in-person audits to maintain audit quality in the future. The experience of COVID-19 appears to have forced the auditing profession to overcome their reluctance to adopt technologies that were previously used by only Big 4 and large audit companies.
Practical implications
The results will be of particular interest to various stakeholders concerned with aspects of the acceptance of technology-assisted audit reports such as legitimacy, required infrastructure, cost involvement and resistance to change. The findings will also assist professional bodies and policymakers in both developed and developing economies in devising useful strategies to promote technology-aided auditing during and after COVID-19. Limitations posed by inadequate infrastructure and resistance to changes must be overcomed before implementation of technology-aided audits.
Originality/value
As COVID-19 pandemic is a recent phenomenon, to the best of the authors’ knowledge, this study is one of the first few studies that have examined the use of technology to facilitate audits during the COVID-19 period, more specifically from a developing economy perspective.
Details
Keywords
Sharad K. Maheshwari and Xiande Zhao
The main objective of this research is to study the quality managementpractices of Indian manufacturing organizations. Presents the resultsof a survey conducted among the chief…
Abstract
The main objective of this research is to study the quality management practices of Indian manufacturing organizations. Presents the results of a survey conducted among the chief operating officers of medium‐and large‐size Indian manufacturing companies. Presents an analysis of the survey results. The survey investigated several quality management‐related issues including adherence to the “quality is free” philosophy, causes of poor quality, quality performance, efforts to improve quality and status of ISO 9000 certification among the Indian companies. Compares also quality practices in India with industrialized nations such as Japan, USA, Germany and Canada.
Details
Keywords
Xiande Zhao, Sharad K. Maheshwari and Jincheng Zhang
Presents results of a quality‐management survey conducted amongmanufacturing companies in India, China, and Mexico. The results showthat the majority of the manufacturers in the…
Abstract
Presents results of a quality‐management survey conducted among manufacturing companies in India, China, and Mexico. The results show that the majority of the manufacturers in the three countries are well aware of modern quality‐management concepts and philosophies. The comparisons of the survey results among the three countries show that Mexican companies generally are doing better than Indian and Chinese companies in terms of quality performance, quality improvement efforts, application of the ISO 9000 certifications, and adoption of the “quality is free” philosophy. Chinese companies show the least understanding of quality‐management principles among the three nations surveyed. In comparison to the survey results in developed countries such as Japan, the USA, Canada, and Germany, the responses from India and Mexico are comparable; the responses from China are somewhat inferior to those from the other countries.
Details
Keywords
Javed Siddiqui, Sofia Yasmin and Christopher Humphrey
The purpose of this paper is to analyse the shifting nature of governance reforms, both at global and national levels, in the increasingly commercialised game of cricket. The…
Abstract
Purpose
The purpose of this paper is to analyse the shifting nature of governance reforms, both at global and national levels, in the increasingly commercialised game of cricket. The authors explore the inter-relationship and linkages between governance and commercialism, and in the process, question the contemporary reliance placed on governance as a generic counter-commercialist force and accountability aid.
Design/methodology/approach
The analysis is based on a comprehensive analysis of cricketing archives, newspapers and online media. The authors specifically utilise a range of review reports, governance and accounting information from annual reports and websites of the International Cricket Council (ICC) as well as different national cricket governing bodies (NCBs).
Findings
The paper vividly demonstrates the importance of recognising the specific significance of different cultural traditions and modes of organising – and not presuming a particular form of impact. The findings highlight that the adoption of a dominant market logic by cricket administrators has resulted in a shift in the balance of power in favour of non-western nations. India has emerged as the clear leader and driving force shaping the way cricket is globally governed. The consequences have been profound but not in terms of delivering, enhanced standards of transparency and accountability. Drawing on institutional theory, the paper argues that the scale of the Board of Cricket Control of India’s financial and operational control over the ICC has not only led to an increasingly commercialised game but engendered divergent and highly questionable standards of governance at the level of NCBs.
Originality/value
Unlike other global games, cricket has an imperialistic root, and has gone through the process of globalisation in relatively recent times. Also, the commercialisation of cricket has resulted in the global economic and power base shifting from the West to the East, giving us the opportunity to study the dynamics between commercialisation and governance in a quite different globalisation context that allows an assessment to be made of the culturally contingent nature of governance as a substantive organising force.
Details
Keywords
Parimal Bhagat, Framarz Byramjee and Vincent Taiani
This paper aims to provide a comprehensive framework of strategic value encompassing several critical dimensions of value creation/delivery process amidst transactions between…
Abstract
Purpose
This paper aims to provide a comprehensive framework of strategic value encompassing several critical dimensions of value creation/delivery process amidst transactions between organizations, which outsource their work to local/global service‐providing firms.
Design/methodology/approach
The paper consolidates pertinent extant literature encompassing these value dimensions, into a cohesive framework of “total value orientation” (TVO) for strategic outsourcing decisions, juxtaposed with their respective antecedents/outcomes.
Findings
This research paper models the strategic outsourcing process as blending the three perspectives of shared value, respectively, outsourcing service‐provider value, client firm value, and relationship value, which converge toward manifesting into a common synergy labeled as “TVO” of the business system; thereby explaining how outsourcing has transitioned from a mere economically convenient and transaction cost optimizing‐business decision to a more strategically driven initiative based on shared governance and decision‐making.
Practical implications
This integrated framework of comprehensiveness value assessment helps transacting firms in determining the efficacy of an outsourcing decision. The TVO perspective can be usefully extended beyond pure dyadic transaction relationships to a network of relationships between the client firm and its business partners. Such evaluation/measurement of value of the entire business system is critical for firms and organizations to develop greater competitiveness in today's world of global collaborations.
Originality/value
This articulated framework captures several value dimensions into a consolidated structure that reflects the effectiveness of the relationship network between transacting entities within the business system.
Details