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Open Access
Article
Publication date: 18 February 2022

Mohammed Muneerali Thottoli

The purpose of the paper is to examine current companies’ compliance with value-added tax (VAT) and the evolving role of the compliance officer in the listed companies at Muscat…

2427

Abstract

Purpose

The purpose of the paper is to examine current companies’ compliance with value-added tax (VAT) and the evolving role of the compliance officer in the listed companies at Muscat Stock Exchange (MSX), Oman.

Design/methodology/approach

The study has collected various compliance measures set by Capital Market Authority (CMA) from 2011 to 2019. On top of the websites of CMA, MSX, Oman Tax Authority and other related websites, the paper has considered real data of specific compliance or disclosure measures set by CMA on all companies listed under MSX. The focused period from 2011 to 2019 is where CMA has provided disclosure data as part of mandatory disclosure requirements.

Findings

This paper identified that there is a lack of timely compliance by companies under the existing law, and these companies may face pressures for compliance with VAT enforcement in Oman. Therefore, to comply with the disclosure requirements of listed companies, there is a growing need to appoint a full-time compliance officer and do a compliance audit.

Practical limitations/implications

The results of the study indicate the value of full-time compliance officers and compliance audits. The findings are able to aid in the appraisal of VAT accounting, compliance audit research, and in the selection of proper assessment methods and criteria.

Originality/value

This paper reviews the literature and provides new empirical analysis that are possibly beneficial for both scholars and accounting practitioners.

Details

Public Administration and Policy, vol. 25 no. 1
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 21 October 2020

Abhijit Phukon and Divya Verma Gakhar

This paper aims to attempt to empirically investigate the impact of privatization on the performance of central public sector enterprises in India. Further attempt is made to…

4903

Abstract

Purpose

This paper aims to attempt to empirically investigate the impact of privatization on the performance of central public sector enterprises in India. Further attempt is made to explore whether privatization is a necessary or sufficient condition for improvement of performance of central public sector enterprises.

Design/methodology/approach

The scope of the study is limited to financial and operating performance analysis of 206 central public sector enterprises in India. Multiple regression analysis has been used to determine the magnitude and direction of relationship between dependent and independent variables and identify variables other than privatization which affects performance.

Findings

The study found that financial and operational performance of firms has improved significantly due to privatization. Further, firm-specific factors and other parallel reforms adopted by enterprises have significantly influenced their performance. The established regression model is highly significant with F-ratio of 31.825 at 99% significance level. The degree of explanation of the model is robust with adjusted R2 at 0.956 implying that only 4.40% of explanation in the dependent variable cannot be explained by designated independent/explanatory variables.

Originality/value

The study would be useful to public policymakers to reach to a policy view on whether further disinvestment/privatization of central public sector enterprises need to be continued, and if so, then to what extent and direction.

Details

PSU Research Review, vol. 6 no. 1
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 29 June 2023

Gunilla Carlsson, Oskar Jonsson, Stefan Olander, Marianne Salén, Eva Månsson Lexell and Björn Slaug

This study aims to explore how an accessibility database (AD) has been developed and implemented as a tool for facility managers to evaluate and increase the accessibility of…

Abstract

Purpose

This study aims to explore how an accessibility database (AD) has been developed and implemented as a tool for facility managers to evaluate and increase the accessibility of public facilities.

Design/methodology/approach

Eight participants were strategically sampled for semi-structured interviews, and documents on the AD were gathered. The Consolidated Framework for Implementation Research (CFIR) was used for a directed content analysis of the data. The CFIR domains used for the analysis were: intervention characteristics, outer setting, inner setting, characteristics of individuals and process.

Findings

The development and implementation of the AD demonstrated the complexity in assessing and planning for increased accessibility. The communication and iterative processes within the inner as well as with the outer setting was an important part of the development and implementation, as well as anchoring each step locally, regionally and nationally, within public authorities and disability organizations.

Practical implications

The assessments of environmental barriers and the results reported in the AD can serve as a guide for identification of accessibility issues. However, singular identified barriers were reported as a fragmentation of the building regulations, and thereby when retrofitting is carried out, experts who have the competence to suggest solutions based on the entirety need to be involved to reach the goals of increased accessibility and countering of exclusion and discrimination.

Originality/value

By structuring the implementation process by means of the CFIR, facilitators and barriers of using an AD as a basis for retrofitting were revealed. The practical challenges outlined in assessing and increasing accessibility can guide facility managers when considering actions to increase accessibility.

Open Access
Article
Publication date: 18 October 2018

I Made Pradana Adiputra, Sidharta Utama and Hilda Rossieta

The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of…

18312

Abstract

Purpose

The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia.

Design/methodology/approach

The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis.

Findings

The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia.

Originality/value

The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

Details

Asian Journal of Accounting Research, vol. 3 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 8 December 2020

Giuseppe Nicolò, Natalia Aversano, Giuseppe Sannino and Paolo Tartaglia Polcini

This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to…

Abstract

Purpose

This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to identify possible determinants of the extent and type of intellectual capital disclosure (ICD) practiced by Italian listed companies via the Web.

Design/methodology/approach

A content analysis is conducted to investigate the extent and type of online ICD provided through websites by a sample of 117 Italian listed companies. Two multivariate ordinary least squares regression models are applied to estimate the associations proposed in the research hypotheses.

Findings

The results show that Italian listed companies are exploiting the potential of websites to satisfy the information needs of investors and other stakeholders in relation to strategic IC-based corporate resources, with a particular focus on external capital. For the most part, ICD is conveyed in narrative form. Moreover, while the size and board independence positively affect both the extent and type of ICD, profitability exerts a positive influence only on the extent of online ICD.

Originality/value

Unlike previous ICD studies, which focussed on annual reports, this study explores an emerging and innovative tool to convey ICD, namely, the website. In today’s world, websites are considered to be the most expedient and effective tools for sharing and transmitting information, including IC; they are a vehicle that can shift the IC focus from the organisation to the wider ecosystem.

Details

Meditari Accountancy Research, vol. 29 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 7 June 2022

Toni Mättö, Marko Järvenpää, Pekka Peura, Merja Kangasjärvi and Harri Lehtinen

This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as…

1114

Abstract

Purpose

This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.

Design/methodology/approach

The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.

Findings

The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process.

Practical implications

Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization.

Originality/value

Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 18 October 2022

Sandra Cohen, Francesca Manes Rossi, Xenia Mamakou and Isabel Brusca

Governmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this may sound…

4213

Abstract

Purpose

Governmental financial reporting is prepared for accountability and decision-making purposes and is directed to a wide range of users, including citizens. However, this may sound easier than it actually is as citizens without specific accounting knowledge may find it difficult to understand the financial information prepared by governments. The study analyzes citizens' perceptions toward infographics as well as their ability to improve accounting understandability by nonaccounting experts compared to the traditional financial statements.

Design/methodology/approach

The paper presents the results of an exploratory analysis conducted with the participation of a group of citizens in three European countries through a questionnaire.

Findings

The results show that infographics improve accounting understandability by nonaccounting experts compared to the traditional financial statements. However, infographics alone are not enough to succeed in making nonaccounting literate citizens experts in fully understanding accounting information.

Originality/value

The novelty of the research consists in its ability to give voice to citizens' preferences regarding the way the financial information is presented, which has been largely neglected by previous studies. In parallel, it analyzes the effect of accounting knowledge on accounting understandability. Moreover, it is the first study that analyzes the use of infographics in public sector financial reporting.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 13 April 2023

Naureen Akber Ali, Anam Feroz, Noshaba Akber and Adeel Khoja

Coronavirus disease 2019 (COVID-19) pandemic has led to unprecedented mental health repercussions in the lives of every individual including university students. Therefore, study…

Abstract

Purpose

Coronavirus disease 2019 (COVID-19) pandemic has led to unprecedented mental health repercussions in the lives of every individual including university students. Therefore, study on students’ psychological state and its associated factors during the pandemic are of importance. This study aims to discuss the aforementioned issue.

Design/methodology/approach

An online survey was done on a total of 207 university students of Pakistan to collect information on socio-demographic characteristics, concerns or fears amidst COVID-19 and mental distress. Validated tools; Perceived Stress Scale (PSS), Generalized Anxiety Disorder Scale (GAD-7) and Patient Health Questionnaire (PHQ-9)-Depression were used to assess stress, anxiety and depression, respectively.

Findings

Around 14% of the university students were experiencing severe stress and anxiety, while 8.2% had severe depression. The authors found that stress among university students was related to psychiatric illness or symptoms (OR = 5.1: 1.1, 22.9) and unpredictability due to the pandemic (OR = 3.7: 1.2, 11.2). The significant determinants of anxiety were psychiatric illness/symptoms (OR = 6.6: 3.4, 12.9), implementation of public health measures (OR = 3.7: 1.1, 11.6), employed mothers (OR = 2.4: 1.1, 5.0) and lack of support from university administration (OR = 2.2: 1.0, 5.0). While the factors associated with depression included psychiatric illness or symptoms (OR = 8.4: 3.3, 21.5), unpredictability due to pandemic (OR = 6.8: 2.2, 20.7), impaired social support system (OR = 3.7: 1.3, 10.4) and studying without a scholarship (OR = 2.1: 1.0, 4.4).

Research limitations/implications

These findings call for an urgent need to develop appropriate interventions and educational programs that could address the psychological needs of students.

Practical implications

The study directs the role of university and faculty in dealing the mental health needs of the student in COVID-19 pandemic time.

Social implications

Educational programs are important that could address the psychological needs of students in COVID-19 pandemic.

Originality/value

University students reported mental distress during COVID-19 pandemic which shows that younger people are at risk of COVID-19 repercussions. Moreover, several stressors (i.e. impaired social support system and lack of support from universities) were revealed that could be mitigated by implementing appropriate strategies.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 1 September 2021

Federica Doni, Antonio Corvino and Silvio Bianchi Martini

Lately, sustainability issues are increasingly affecting all sectors, even if oil and gas industry is highly required to improve its social performance because of the societal…

6844

Abstract

Purpose

Lately, sustainability issues are increasingly affecting all sectors, even if oil and gas industry is highly required to improve its social performance because of the societal pressure to environmental protection and social welfare. Sustainability concerns and corporate governance features and practices are more and more connected because sustainability has been perceived as a crucial topic by owners and managers. In this perspective, the empirical analysis aims to explore whether and to what extent, sustainability-oriented corporate governance model is linked with social performance.

Design/methodology/approach

By adopting a multi-theoretical framework that includes the legitimacy theory, the stakeholder theory and the resource-based view theory, this analysis used a sample of 42 large European-listed companies belonging to the oil and gas industry. The authors run fixed effects regression models by using a dependent variable, i.e. the social score, available in ASSET4 Thomson Reuters, and some independent variables focused on sustainable corporate governance models, stakeholder engagement, firm profitability, market value and corporate risk level.

Findings

Drawing upon the investigation of a moderating effect, findings display that stakeholder engagement is positively associated with corporate social performance and it can be considered an important internal driver able to shape a corporate culture and most likely to address corporate social responsibility issues.

Research limitations/implications

This study confirms the need to develop an organizational and holistic approach to corporate governance practices by analyzing internal and external governance mechanisms. From the managerial perspective, managers should opt for a sustainable corporate governance model, as it is positively correlated with corporate social performance.

Originality/value

There is an urgent need to investigate sustainability issues and their potential association with firm internal mechanisms, particularly in the oil and gas industry. This paper can extend the current body of knowledge by pointing out a positive relationship between stakeholder engagement and firm social performance.

Open Access
Article
Publication date: 20 December 2021

Marco Bettiol, Mauro Capestro, Eleonora Di Maria and Stefano Micelli

Industry 4.0 technologies are promising to increase manufacturing companies' performance through the new knowledge that such digital technologies allow to create and manage within…

2543

Abstract

Purpose

Industry 4.0 technologies are promising to increase manufacturing companies' performance through the new knowledge that such digital technologies allow to create and manage within the firm boundaries and through customer interactions. Despite the great attention on the Industry 4.0 adoption paths, little is known about the relationships with previous waves of digital technologies, namely, information and communication technologies (ICTs), and how different groups of both types of technologies link to knowledge and its related performances.

Design/methodology/approach

The study employed a quantitative research design using a survey method. Submitting the questionnaire to entrepreneurs, chief operation officers or managers in charge of the operational and technological processes of Italian manufacturing firms, 206 respondents stated that their firm has adopted at least one of the seven Industry 4.0 technologies investigated.

Findings

The findings of the study highlight the positive relationship between ICT and Industry 4.0 technologies in terms of both intensity and groups of technologies (Web-based, Management and Manufacturing ICT; Operation, Customization and Data-processing 4.0), and how technologies affect knowledge-related performances in terms of products and processes, job-learning, product-related services and customer involvement.

Originality/value

This study is one of the first attempts to link groups of ICT to groups of Industry 4.0 technologies and to explore the effects in terms of knowledge-related performances as a measure of technology use. The study shows strong path dependency among ICT, Industry 4.0 and knowledge performance, enriching the literature on technological innovation and knowledge management.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 4
Type: Research Article
ISSN: 1741-0401

Keywords

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