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Article
Publication date: 2 July 2018

Mansour Alferjani, Soheila Mirshekary, Steven Dellaportas, Dessalegn Getie Mihret and Ali Yaftian

This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya.

Abstract

Purpose

This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya.

Design/methodology/approach

The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis developments in the country’s post-colonial political-economic history.

Findings

The development of accounting regulation in Libya is traced to post-colonial political-economic history that occurred independent of the country’s colonial past. The immediate aftermath of colonialism (1951-1968) showed that Western accounting practices used by Western businesses operating in Libya were imbued by pro-Western ideology. Basic legislative requirements for accounting and auditing emerged during this period through legislation. Two distinct epochs surfaced during Muammar Gaddafi’s rule: initially, the state advocated a centrally planned economy, but in the 1980s, an ideological shift occurred, which opened the Libyan economy to the global market. The first epoch saw the formation of accounting regulatory agencies consistent with the state-centred organisation of society, and the second epoch engendered the development of accounting standards consistent with the developments in market-centred societies during the era of globalisation.

Originality/value

The study offers unique historical evidence on the development of accounting regulation in a developing country independent of its colonial history. The study enhances our understanding of how the interplay between the political economy and the ideological basis of the state determines the historical path of accounting as a basis for predicting the possible future direction of accounting development.

Details

Accounting Research Journal, vol. 31 no. 2
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 7 June 2021

Lan Anh Nguyen, Steven Dellaportas, Gillian Maree Vesty, Van Anh Thi Pham, Lilibeth Jandug and Eva Tsahuridu

This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.

Abstract

Purpose

This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.

Design/methodology/approach

The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.

Findings

The findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude.

Research limitations/implications

The code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures.

Originality/value

Organisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 6 February 2017

Marzlin Marzuki, Nava Subramaniam, Barry J. Cooper and Steven Dellaportas

The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with…

Abstract

Purpose

The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the following four factors: accounting academics’ attitudes towards ethics education (ATTDE); head of department support (HODS); peer support (PEERS); and accounting academics’ ethics teaching self-efficacy (ETSE).

Design/methodology/approach

The study utilises data from a questionnaire survey of 117 accounting academics in Malaysia and engages path analysis to test various hypothesised relationships.

Findings

The results indicate that ATTDE, HODS and PEERS have a significant and positive impact on accounting academics’ ETSE. The findings also suggest that ETSE and PEERS have a direct and positive impact on EXTENT. Overall, ETSE is found to be a significant mediating variable in the relationship between ATTDE, HODS, PEERS and EXTENT.

Research limitations/implications

The relatively small sample of 117 Malaysian accounting academics and the limited number of factors studied as drivers of ETSE, which limits generalisability of the results.

Practical implications

This paper is particularly useful for informing heads of departments and the regulatory and professional bodies of resourcing and fostering a work environment that supports peer support and interactions as well as knowledge resources that facilitate individual accounting academics’ to integrate ethics content in their courses or units.

Originality/value

The study is guided by Bandura’s (1977, 1997) self-efficacy theory and adapts Tschannen-Moran and Hoy’s (2001) teacher efficacy construct in understanding how accounting academic’s belief in one’s ability to complete tasks and achieve goals affects the level of integration of ethics in their courses.

Details

Asian Review of Accounting, vol. 25 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 8 May 2018

Grace Wong, Steven Dellaportas and Barry J. Cooper

The purpose of this paper is to explore the implications for student learning when accounting education is delivered in the student’s non-native language. It examines the…

Abstract

Purpose

The purpose of this paper is to explore the implications for student learning when accounting education is delivered in the student’s non-native language. It examines the impact on learning arising from the different components of English language competencies, namely, listening, reading, writing, and speaking.

Design/methodology/approach

The data are drawn from focus group interviews with students from Mainland China undertaking an accounting degree in Australia.

Findings

The findings indicate that students relied primarily on their reading instead of listening to seek understanding, and in turn, writing was considered less important compared to listening and reading. Notably, speaking was overlooked by many students as it was considered the least important skill necessary to achieve success as a student and to be a competent practitioner. Students developed a misconception that the quality of oral communication required of accountants in practice is unimportant.

Practical implications

The findings will assist accounting educators and the accounting profession in designing and implementing appropriate instructional strategies and assessment tasks for international students. One suggestion includes a more balanced weighting between written and oral assessment.

Originality/value

Few studies have specifically explored the impact of English language on learning accounting. While some studies examine specific aspects of language as a unitary concept, little has been reported on the impact of all components of the language skill-set on student learning.

Details

Asian Review of Accounting, vol. 26 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Content available

Abstract

Details

Managerial Auditing Journal, vol. 32 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 30 July 2018

Satoshi Sugahara and Steven Dellaportas

The purpose of this study is to investigate the effect of an accounting education pedagogy incorporating active learning approaches designed to engage first-year…

Abstract

Purpose

The purpose of this study is to investigate the effect of an accounting education pedagogy incorporating active learning approaches designed to engage first-year undergraduate business students and to aspire them to continue accounting as their academic major and entry into the accounting profession.

Design/methodology/approach

Data were collected from a questionnaire with a pre-/post-test design of 24 undergraduate business students enrolled in a course titled Accounting Active Learning Seminar (AALS) (test group) and 33 students who did not participate in the AALS (control group). The AALS incorporates various types of active learning methods designed by the authors to inspire students to continue with accounting as a career choice.

Findings

The findings show that participation in the AALS improved student’s motivation in accounting education and the likelihood of choosing accounting as their academic major. The active learning methods implemented in the AALS were effective in improving students’ confidence, of which degree contributed to students’ stronger works aspiration towards accounting professions. Further it was found that students who did not participate in the AALS tended to have lower attention dimensions of motivation, which was also significantly associated with lower percentage of students’ choice of academic major in accounting.

Originality/value

This is one of the few studies to empirically examine active learning on student engagement and performance with a focus on accounting. While the evidence shows that active learning has pedagogical benefits, the full potential of active learning is more likely to be realized when accounting educators design active learning carefully to address the “attention” and “confidence” attributes.

Details

Meditari Accountancy Research, vol. 26 no. 4
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 17 August 2021

Jittima Wichianrak, Karen Wong, Tehmina Khan, Pavithra Siriwardhane and Steven Dellaportas

This study aims to examine the impact of soft law and institutional signalling on voluntary reporting of environmentally sensitive companies in Thailand.

Abstract

Purpose

This study aims to examine the impact of soft law and institutional signalling on voluntary reporting of environmentally sensitive companies in Thailand.

Design/methodology/approach

Environmental disclosures in annual reports and sustainability reports of 108 listed companies for the years 2010–2014 were analysed using a checklist of un-weighted scores combined with panel data modelling.

Findings

The results show increasing trends of voluntary reporting dominated by disclosures on emissions data. Thai sustainability reporting guidelines released in 2012 were found to have a significant effect on the amount of disclosures of companies in the agriculture and food sector only. Results show that the age of the company and media attention have a significant positive relationship with environmental disclosures. Profitability is found to have a negative relationship with the level of environmental disclosures.

Research limitations/implications

This study adds to existing environmental reporting literature from the perspective of soft law and institutional signalling and their impact on environmental reporting in the context of an economically developing, environmentally sensitive and in a Buddhist cultural setting country, Thailand.

Originality/value

This paper looks at Thai environmental disclosures from the perspective of soft law and institutional signalling, which is an original and unique contribution to CSR literature, considered through the lens of institutional legitimacy.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 20 August 2019

Steven Dellaportas

This paper hypothesizes that a system of accounting underpinned by attributions of harm has the capacity, more than conventional accounting, to elicit empathic concern…

Abstract

Purpose

This paper hypothesizes that a system of accounting underpinned by attributions of harm has the capacity, more than conventional accounting, to elicit empathic concern among managers, by becoming the mediating link between organisational responsibility and concern for the “other”.

Design/methodology/approach

The literature-inspired reflections presented in this paper stem from the theoretical perspective of care-ethics supported by the notions of empathy and proximity to highlight how the propensity to empathise is mediated by attributions of harm and responsibility.

Findings

The proposed “new” accounting, coined “connected accounting” is proposed because of its potential to make visible the neglected and marginalised segments of society that presently lie hidden in conventional accounting. Accounting for the effects of organisational practice on people and society is expected to strengthen the care-ethic relationship between key actors – managers, accountants and stakeholders.

Research limitations/implications

The paper is limited by the assumptions that underpin the conceptualised notion of “Connected Accounting”.

Originality/value

This essay introduces to the accounting ethics literature the role of emotion and empathic care in accounting, including sociological aspects of accounting reflecting the ongoing quest for understanding the processes and consequences of accounting as a social practice.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 12 April 2021

Thusitha Dissanayake, Steven Dellaportas and Prem W.S. Yapa

The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion…

Abstract

Purpose

The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments and local governments to assess the barriers and enablers on the implementation of accrual accounting.

Design/methodology/approach

The study relies on data collected through interviews with 30 accounting and finance personnel from all levels of government active in the diffusion process. Interviews were conducted to gather and assess their insights and perceptions on the diffusion of accrual accounting. The data are examined initially using Rogers (1995) “diffusion of innovation” theory to explain the factors influencing the diffusion and adoption of accrual accounting at two levels of government but the analysed primarily by comparing the perspectives of respondents between the different layers of government.

Findings

The findings show that the adoption of accrual accounting was more effective among local governments compared with provincial governments. The lack of effective communication and engagement from the leaders of the innovation failed to persuade provincial government adopters of the true value of the accounting reform. This is contrasted with local governments who openly adopted accrual accounting but not in response to pressure from provincial government, who have oversight responsibility for local governments, but in response to funding protocols initiated by the central government to account for grant funding.

Research limitations/implications

The findings of the study should be interpreted with caution as the data are obtained from the narrow cohort of accounting and finance professionals and may not reflect the views or experience of all stakeholders involved in the diffusion of accrual accounting.

Originality/value

The paper contributes to the diffusion of accounting innovation literature by examining the role of key players in different layers of government, particularly visible among provincial governments where the lack of engagement delayed its commitment to the implementation of accrual accounting.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 14 December 2020

Lina Xu, Steven Dellaportas, Zhiqiang Yang and Sophia Ji

The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published…

Abstract

Purpose

The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in three leading interdisciplinary accounting research journals, Accounting, Auditing and Accountability Journal (AAAJ); Accounting, Organizations and Society (AOS); and Critical Perspectives on Accounting (CPA).

Design/methodology/approach

Profiling analysis is undertaken with a broad scan of publication descriptors in AAAJ, AOS and CPA between 2005 and 2016. Profiling stems from identifying and quantifying the characteristics of interdisciplinary research, and with further analysis, infer generalisations about its content and the community of interdisciplinary researchers.

Findings

The published output of 1,462 articles is produced by 1,688 authors affiliated with 660 institutions in 52 countries. The two most high-ranking topics are social and environmental accounting and management accounting. The highest-ranked authors are Stephen Walker, Rob Bryer, Lee Parker and Yves Gendron. The most productive universities are the University of London, Cardiff University and the University of Manchester. The countries highly involved in interdisciplinary accounting research are the UK, USA, Australia and Canada.

Research limitations/implications

The data is restricted by the sample of manuscripts based on three interdisciplinary accounting research journals for the period 2005–2016 and does not consider manuscripts published in other accounting and non-accounting journals. Additionally, the process of analysing publication descriptors to generate categorised lists was a complex process that may not be replicated precisely by other researchers.

Practical implications

The results reported in this study can assist researchers interested in interdisciplinary research on what they may expect to read and understand.

Originality/value

The present study profiles interdisciplinary research in accounting to gain a picture of the elements that comprise interdisciplinarity, which, at present, is without empirical investigation.

Details

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

Keywords

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