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Article
Publication date: 30 November 2021

Dante Baiardo Cavalcante Viana Jr, Isabel Lourenço and Ervin Lynn Black

This study aims to analyse the association between country-level ethical judgement and earnings management and the role that firm-level enforcement and the quality of…

Abstract

Purpose

This study aims to analyse the association between country-level ethical judgement and earnings management and the role that firm-level enforcement and the quality of accounting standards play in this association.

Design/methodology/approach

The analyses are based on a sample of 45,889 firm-year observations from 34 countries between 1998 and 2018. Based on the World Values Survey questionnaire, this study constructs a comprehensive index of the ethical judgement of each country.

Findings

The empirical findings suggest that firms from countries where ethically suspect behaviours are less acceptable are associated with lower levels of accruals-based earnings management and that firm-level enforcement and the quality of accounting standards dampen such association.

Practical implications

The results contribute to the debate about ethical issues in the accounting profession in an international context, adding to the sustainable development debate given that the creation of long-term value for firms is intrinsically related to business ethics and good quality financial reporting.

Social implications

When it is known that countries’ ethically-related judgements reduce the level of earnings management, actions can be taken by regulators and other stakeholders to build fairer societies with a more sustainable view, given that the quality of the financial reporting is inextricably linked to how income and wealth are distributed.

Originality/value

While previous literature documents that ethical judgement at both the individual and organizational levels matter as key determinants of the way managers are involved with unethical accounting practices, this study investigates the role of ethical judgement at the country level in explaining earnings management.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 2 December 2019

Elaine Conway

This paper aims to examine the impact of the 2011 mandatory introduction of integrated reporting (<IR>) on the financial performance, risk and institutional shareholding…

Abstract

Purpose

This paper aims to examine the impact of the 2011 mandatory introduction of integrated reporting (<IR>) on the financial performance, risk and institutional shareholding of listed companies in South Africa to assess whether there is a benefit to <IR> and which may encourage greater adoption of it globally. It contrasts the results with two other African stock exchanges (Nigeria and Egypt with no mandatory <IR>) and examines whether <IR> quality also has an impact on these and on environmental, social and governance (ESG) disclosure scores.

Design/methodology/approach

A series of multivariate ordinary least squares regressions was estimated on a range of financial, risk, institutional and ESG data from firms on the three African stock exchanges, between 2006 and 2015.

Findings

Financial performance and risk in South African firms appear to have decreased since the start of mandatory reporting, but institutional shareholding has increased. The production of higher quality reports is associated with decreased financial performance and risk, higher institutional shareholding and increased ESG scores.

Originality/value

This study is first to test the quantitative effects of <IR> and <IR> quality on a broad range of financial performance and risk measures and the level of institutional shareholding. It also adds to the literature by assessing how the quality of <IR> can impact the ESG scoring of the business. Hence, this study is of interest to firms looking to adopt <IR> for its benefits and to regulatory bodies considering the mandatory adoption of <IR> in support of achievement of national social and environmental goals.

Details

Journal of Financial Reporting and Accounting, vol. 17 no. 4
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 11 November 2014

Evgenia Vassilakaki

– This paper aims to review the literature on mobile information services. It considers only peer-reviewed papers published in English between 2004 and 2014.

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Abstract

Purpose

This paper aims to review the literature on mobile information services. It considers only peer-reviewed papers published in English between 2004 and 2014.

Design/methodology/approach

The method of systematic review was adopted to collect and analyse the relevant literature. The searches were conducted during the last week of July 2014 on different databases, and in total, 76 papers were considered after applying inclusion and exclusion criteria.

Findings

Seven themes emerged: “introducing mobile libraries”, “reporting on current trends”, “exploring users’ perceptions of libraries’ mobile services”, “presenting libraries’ mobile services”, “presenting mobile technology use in libraries”, “reporting case studies” and “reporting on evaluation of libraries’ mobile services”. It is evident that research on mobile libraries is very recent and focuses mainly on raising the Library and Information Science profession’s awareness of providing mobile information services.

Research limitations

This literature review focused only on peer-reviewed papers published between 2004 and 2014 in English.

Originality/value

This paper summarises and critically presents the relevant literature on libraries offering mobile information services. It informs libraries and librarians’ understanding of recent developments in mobile technology for the successful provision of information services.

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Article
Publication date: 1 August 2008

Hepu Deng

The purpose of this paper is to develop a methodology for evaluating the progress of individual countries worldwide in their adoption of electronic government…

Abstract

Purpose

The purpose of this paper is to develop a methodology for evaluating the progress of individual countries worldwide in their adoption of electronic government (e‐government) with the rapid advance in information and communication technologies (ICTs). Recognising the multi‐dimensional nature of the progress evaluation and comparison process, this paper formulates the inter‐country performance evaluation process in e‐government adoption as a multi‐criteria analysis problem and presents an objective multi‐criteria approach for solving the problem in an effective and straightforward manner.

Design/methodology/approach

Several indicators (criteria) for measuring the progress of individual countries for adopting e‐government have been reviewed, and existing approaches for carrying out inter‐country comparison on e‐government have been analysed. The need for the use of an objective approach for addressing the inter‐country comparison problem is discussed. This leads to the development of an objective multi‐criteria approach for effectively solving the problem in a straightforward and effective manner. The proposed objective approach is based on the concept of information entropy which is emitted from e‐government criteria used for determining the objective weights of the e‐government criteria. The principle of ideal solutions is used for effectively incorporating the objective criteria weights into the process of calculating the overall performance index for each country. As a result, an unbiased overall ranking of individual countries on e‐government can be obtained.

Findings

With the use of an example in the paper, the proposed approach is proved to be of practical use for addressing the inter‐country comparison problem on the progress of individual countries in their adoption of e‐government. The proposed approach is not only able to provide an objective view of the relative progress of those countries concerned but also pinpoint the areas that these countries can further improve to lift their overall profile worldwide on the adoption of e‐government.

Practical implications

The methodology developed can be used as a decision‐making tool to support various levels of government and consultancy organizations worldwide in their effort to evaluate the adoption of ICTs in the government sector so that effective decisions can be made for enhancing and improving the use of the technology for more efficient and effective government.

Originality/value

The advantages of the proposed approach for addressing the inter‐country comparison problem on e‐government are the capacity of the proposed approach for adequately handling the multi‐dimensional nature of the inter‐country comparison problem and the provision of an objective view of the overall performance of those countries in the process of evaluating the progress of these countries in their adoption of e‐government. In addition the application of the approach can also help those countries pinpoint the areas that they can further invest their effort for further improvement.

Details

Transforming Government: People, Process and Policy, vol. 2 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

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Book part
Publication date: 1 May 2019

Kaleem Ullah, Irene Lill and Emlyn Witt

Building Information Modeling (BIM) is a revolutionary innovation in the construction industry to virtually design and mange projects throughout the building lifecycle…

Abstract

Purpose

Building Information Modeling (BIM) is a revolutionary innovation in the construction industry to virtually design and mange projects throughout the building lifecycle. Although Estonia is one of the foremost countries in the Information and Communications Technology (ICT) sector, BIM adoption in the Estonian construction industry is still lagging behind other countries. This paper is part of doctoral research that aims to determine the barriers to BIM adoption and develop a framework for effective implementation of BIM in the Estonian construction industry. The purpose of this paper is to examine the status of BIM adoption, BIM benefits and common barriers to BIM adoption in the construction industry worldwide.

Design/Methodology/Approach

The methodology used in this study is a literature review of journal articles, conference proceedings and published reports from various sources.

Findings

This study showed BIM benefits through building lifecycle phases and explored the BIM adoption rate in the construction industry of various countries. Eighteen barriers to BIM adoption were also identified.

Research Limitations/Implications

The study presented is limited to a literature review – some related literature may have been missed.

Practical Implications

The main practical significance of this study is that the findings can be used to inform a further survey to model the barriers to BIM adoption in the Estonian construction industry.

Originality/Value

This study offers information on BIM adoption in the construction industry and will form the basis of further research.

Details

10th Nordic Conference on Construction Economics and Organization
Type: Book
ISBN: 978-1-83867-051-1

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Article
Publication date: 11 June 2019

Kofi Agyekum, Emmanuel Adinyira, Bernard Baiden, Godslove Ampratwum and Daniel Duah

This paper aims to identify the key barriers to the adoption of green certification of buildings in Ghana.

Abstract

Purpose

This paper aims to identify the key barriers to the adoption of green certification of buildings in Ghana.

Design/methodology/approach

The study adopts face-to-face and telephonic interviews with ten built environment professionals, using a semi-structured interview guide. Qualitative responses to the interview were thematically analysed using NVivo 11 Pro analysis application software.

Findings

The findings suggest that “lack of information on existing green buildings”, “lack of incentives”, “conservative nature of Ghanaians”, “lack of active government participation”, “inadequate human resource”, “lack of awareness of the benefits”, “cost and financing” and “lack of legal backing” are the eight key barriers that hinder the adoption of green certification of buildings.

Research limitations/implications

The research is limited to built environment professionals registered with their appropriate professional bodies. The findings cannot be generalized and extended to other developing countries that do not share similar characteristics and context with Ghana.

Practical implications

Practically, this study highlights, for the benefit of the construction industry and the government, the critical barriers to the adoption of green certification of buildings in Ghana. Identification of these barriers provides a pathway for the provision of pragmatic solutions towards the adoption of green buildings in Ghana.

Originality/value

Findings of the research make significant contribution to the debate on the barriers to the adoption of green certification of buildings. Four out of the eight barriers (inadequate awareness of the benefits of green certification of buildings, inadequate human resource, conservative nature of Ghanaian and lack of information on existing green buildings) identified are unique in the context of other related studies and advanced knowledge on the subject matter.

Details

Journal of Engineering, Design and Technology , vol. 17 no. 5
Type: Research Article
ISSN: 1726-0531

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Article
Publication date: 18 October 2021

Bashir Tijjani, Shafiq Ur Rehman, Zachariah Peter, Ishtiaq Ahmad Bajwa and Muhammad Ajmal Khan

This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The…

Abstract

Purpose

This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers.

Design/methodology/approach

Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers.

Findings

This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals.

Practical implications

This study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations.

Originality/value

This study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

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Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research…

Abstract

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

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Article
Publication date: 4 April 2016

Mahesh Joshi, Prem W. Senarath Yapa and Diane Kraal

The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order…

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4961

Abstract

Purpose

The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional accounting bodies.

Design/methodology/approach

The study uses survey approach to seek perceptions of professional accountants in these three countries with a view to understanding their perceptions regarding the socio-economic issues related to the adoption of the IFRS and role of social institutions. The study also uses appropriate statistical tests for interpretation of the data.

Findings

The analysis of the data shows that accounting professionals in Singapore, Malaysia and Indonesia strongly supported IFRS adoption; their opinions did not differ significantly by place of training, experience or professional qualifications. Respondents agreed that their countries benefited economically from harmonisation with global accounting standards. The surveyed accountants believed that pressure from international agencies was instrumental in the adoption of IFRS in the region. The findings also show that governments, the media and professional accounting bodies have supported the adoption, communication and application of IFRS.

Originality/value

This is the first study examining the role of social and professional institutions in the adoption of the IFRS and one which also provides an inter-country comparison of accountant’s perspectives on adoption of the IFRS among three ASEAN countries.

Details

International Journal of Managerial Finance, vol. 12 no. 2
Type: Research Article
ISSN: 1743-9132

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Article
Publication date: 24 April 2009

Damien Power

The purpose of this paper is to throw light on both motivation for adoption of innovative technologies, as well as identifying critical organisational factors influencing…

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1835

Abstract

Purpose

The purpose of this paper is to throw light on both motivation for adoption of innovative technologies, as well as identifying critical organisational factors influencing effective implementation.

Design/methodology/approach

Three case studies have been conducted in Australian companies involved in the use of business‐to‐business enabling technologies. The multiple design approach was chosen in order to provide robust findings across a group of similar sites, with the possibility of replicated and comparative results providing extra clarity and insight.

Findings

These three cases provide evidence to suggest that at the same time the three theoretical approaches examined – organisational innovativeness, diffusion of innovations and process theory – are found to be individually and collectively present as explanatory models of innovation adoption.

Research limitations/implications

This paper is limited to Australian firms using technologies for the management of their supply chains. The number of firms studied also represents a limitation and generalization of findings therefore needs to be approached with caution.

Practical implications

The practical implication is that adoption and use of innovations is highly situational, and therefore needs to be researched using methods that enable the context to be incorporated and understood.

Originality/value

The evidence indicates that the innovation adoption puzzle can be explained less by a single theory generalised across broad populations of organisations, than perhaps by the complex interplay of all three theories in the context of an individual organisation.

Details

European Journal of Innovation Management, vol. 12 no. 2
Type: Research Article
ISSN: 1460-1060

Keywords

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