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Article
Publication date: 24 April 2007

The aim of this paper is to discuss the lack of harmonization between US rules‐based and European principles‐based approaches to accountancy standards.

Abstract

Purpose

The aim of this paper is to discuss the lack of harmonization between US rules‐based and European principles‐based approaches to accountancy standards.

Design/methodology/approach

The paper is an interview with Zahirul Hoque.

Findings

Zahirul Hoque has written widely on international accounting, strategic management and organizational issues and public sector reform, and here shares his opinions.

Originality/value

The paper provides an outline of developments and issues regarding harmonization of accounting standards.

Details

Strategic Direction, vol. 23 no. 6
Type: Research Article
ISSN: 0258-0543

Keywords

Content available
Article
Publication date: 15 December 2020

Mark Covaleski and Zahirul Hoque

Abstract

Details

Journal of Accounting & Organizational Change, vol. 16 no. 4
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 16 December 2020

Nur Haiza Muhammad Zawawi and Zahirul Hoque

This article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment.

Abstract

Purpose

This article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment.

Design/methodology/approach

The study contributes to accounting and accountability literature in hybrid organisations by applying actor-network theory to a case study organisation. This enables an analysis of how a government agency, operating as a social service provider to the community, developed and used management control mechanisms in its intra-organisational units to ensure its operations were aligned with the expectations of inter-organisational networks in a purchaser–provider context. Data were collected using open-ended interviews and by examining internal accounting and management reports, government archival records and newspaper articles.

Findings

Analysis of the results demonstrates that inter-organisational network control was internalised within the provider organisation because of the ability of the controls to function as inscriptions that influenced organisational actions. The authors conclude that the network control travelled across boundaries over time and was assimilated by the provider organisation to become its internal management control mechanisms.

Research limitations/implications

A single case study of a government service provider agency may limit the generalisation of the findings to other hybrid entities or networks. The significant practical essence of this study lies in the diversity within the results that offer a rich representation of the impact of purchaser–provider arrangements on internal organisational systems within a hybrid public sector setting.

Originality/value

The outcomes enhance knowledge of how a hybrid government agency developed, mobilised and institutionalised its management control mechanisms to ensure the activities of one party are consistent with the other parties' expectations within a network.

Details

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

Keywords

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Article
Publication date: 5 May 2021

Tharusha N. Gooneratne and Zahirul Hoque

This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization.

Abstract

Purpose

This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization.

Design/methodology/approach

Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank.

Findings

This paper finds that despite the enthusiastic journey with all its potentials to be a sustainable accounting innovation, the attraction towards the BSC innovation by the organization appeared to be temporary because the BSC knowledge claims that were advanced by its promoters had not been widely accepted by those involved in the practice. Such a consequence of innovation diffusion appeared to be the result of the failure of the innovation promoters in coordinating the heterogeneous interests of various actors involved in the practice. This study concludes that the BSC failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes.

Research limitations/implications

Although the findings relate to a Sri Lankan case, they offer important insight into how parallel, competing networks advocating different control systems may exist in an organization, and that the sustainability of a specific system may depend upon the efforts and the relative power of the advocators of that system.

Practical implications

This paper sheds useful insights for practitioners on the effective implementation of accounting innovations and managing management control systems in organizations amid tensions associated with competing networks.

Originality/value

The outcomes enhance the knowledge of how multiple networks operating in an organization could compete with one another, with the result that one network may fall apart while another network gains prominence in the corporate landscape across time, amid varying interests of key actors, their actions and interessement devices used.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 9 April 2018

Nicholas Pawsey, Jayanath Ananda and Zahirul Hoque

The purpose of this paper is to explore the sensitivity of economic efficiency rankings of water businesses to the choice of alternative physical and accounting capital…

Abstract

Purpose

The purpose of this paper is to explore the sensitivity of economic efficiency rankings of water businesses to the choice of alternative physical and accounting capital input measures.

Design/methodology/approach

Data envelopment analysis (DEA) was used to compute efficiency rankings for government-owned water businesses from the state of Victoria, Australia, over the period 2005/2006 through 2012/2013. Differences between DEA models when capital inputs were measured using either: statutory accounting values (historic cost and fair value), physical measures, or regulatory accounting values, were scrutinised.

Findings

Depending on the choice of capital input, significant variation in efficiency scores and the ranking of the top (worst) performing firms was observed.

Research limitations/implications

Future research may explore the generalisability of findings to a wider sample of water utilities globally. Future work can also consider the most reliable treatment of capital inputs in efficiency analysis.

Practical implications

Regulators should be cautious when using economic efficiency data in benchmarking exercises. A consistent approach to account for the capital stock is needed in the determination of price caps and designing incentives for poor performers.

Originality/value

DEA has been widely used to explore the role of ownership structure, firm size and regulation on water utility efficiency. This is the first study of its kind to explore the sensitivity of DEA to alternative physical and accounting capital input measures. This research also improves the conventional performance measurement in water utilities by using a bootstrap procedure to address the deterministic nature of the DEA approach.

Details

International Journal of Public Sector Management, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

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Article
Publication date: 8 June 2021

Vassili Joannides De Lautour, Zahirul Hoque and Danture Wickramasinghe

This paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands…

Abstract

Purpose

This paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.

Design/methodology/approach

The study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.

Findings

The conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practice variation in a formal accountability system. This is due to the collision of one ethnic group's emics with the emics of conceivers. Such day-to-day practices are thus shaped by ethnic orientations of the participants who operationalise the meeting of accountability demands. Hence, while ethnicity is operationalised in emic terms, accounting is seen as an etic construct. Possible variations between etic requirements and emic practices can realise this operationalisation.

Research limitations/implications

The authors’ findings were based on one ethnic group's emic construction of accountability. Further research may extend this to multi-ethnic settings with multiple etic/emic combinations.

Originality/value

This study contributed to the debate on both epistemological and methodological issues in accountability. As it is ill-defined or neglected in the literature, the authors offer a working conceptualisation of ethnicity – an operating cultural unit being implicated in both accounting and accountability.

Details

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

Keywords

Content available
Article
Publication date: 1 October 2005

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 21 September 2015

Zahirul Hoque, Mark A Covaleski and Tharusha N Gooneratne

The purpose of this paper is to respond to Modell’s paper entitled “Theoretical triangulation and pluralism in accounting research: a critical realist critique” (AAAJ this…

Abstract

Purpose

The purpose of this paper is to respond to Modell’s paper entitled “Theoretical triangulation and pluralism in accounting research: a critical realist critique” (AAAJ this issue), which offers a two-part exposition of topics and issues pertaining to the recent paper “Theoretical triangulation and pluralism in research methods in organizational and accounting research” (Hoque et al., 2013).

Design/methodology/approach

Critical analysis of Modell’s observations pertaining to the paper drawing on the classical work of Burrell and Morgan (1979).

Findings

The authors reemphasize the need for an interaction between adopting an ontological stance and then conducting empirical research where the authors stated that the intention was not to argue any idea that theoretical triangulation approach should become the dominant approach and “take over” single theory approach. Instead, the authors demonstrate the ways theoretical triangulation can advance the understanding of multifaceted organizational realities.

Originality/value

The authors make a contribution to the generation of knowledge in research by addressing the tradeoffs involved such as possible theoretical incoherence and lack of focus when integrating theories with different ontological and epistemological assumptions.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 March 2004

Zahirul Hoque

Recently the inclusion of land under roads as an asset in financial reports by Australian local governments has led to several concerns arising from dissatisfaction with…

Abstract

Recently the inclusion of land under roads as an asset in financial reports by Australian local governments has led to several concerns arising from dissatisfaction with certain elements of the new accounting standards and concepts, particularly, the Australian Accounting Standard AAS 27 “Financial Reporting by Local Governments” and the Standard Accounting Concepts SAC 4 “Definition and Recognition of the Elements of Financial Statements.” These concerns have also meant that most local governments are opposing the recognition of land under roads as an asset for financial reporting purposes. With the inclusion of land under roads dominating the asset element of financial reports, the relevance and reliability of valuation of land under roads needs to be examined. Using an Australian case, this paper examines whether this information provides greater relevance and reliability to users. The paper suggests that, as lands under roads do not affect the Council’s economic position and this information has no value to the users of the information, there is no point in increasing the council’s financial reporting costs.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 5 June 2009

Jan Bell and Zahirul Hoque

The purpose of this paper is to introduce and review papers incorporated into this special issue of the first biennial conference of the Global Accounting and…

Abstract

Purpose

The purpose of this paper is to introduce and review papers incorporated into this special issue of the first biennial conference of the Global Accounting and Organisational Change.

Design/methodology/approach

A textual analytical approach is adopted to review the selected papers.

Findings

A variety of themes emerge from the subject papers, including institutionalisation of organizational and accounting processes, top management and employee support for effective change processes, employee resistance to change, determinants of change, and economies of scale.

Practical implications

Findings reported in this special issue will provide organizational practitioners with better understandings of the effectiveness of the change process.

Originality/value

Findings reported here will enhance the theoretical understandings of the adoption and successful implementation of organizational innovations including accounting.

Details

Journal of Accounting & Organizational Change, vol. 5 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

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