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1 – 10 of over 1000Karen Carberry, Jean Gerald Lafleur and Genel Jean-Claude
This chapter explores the impact of delivering culturally community family therapy with strength-based strategies, to transgenerational Black Haitian families living in Haiti and…
Abstract
This chapter explores the impact of delivering culturally community family therapy with strength-based strategies, to transgenerational Black Haitian families living in Haiti and the Dominican Republic following the 2010 earthquake. A series of workshop intervention over several years, which were co-facilitated by community pastors and leaders provided a cultural-based intervention drawing on Black British and Caribbean culture, Haitian culture, Christian spiritual belief systems, in conjunction with some bi-cultural attachment and systemic methods and techniques. Community feedback through testimonies contributed to evaluation and outcomes in developing new strategies to manage stress, and family conflict and distress, together with developing new strategies in sharing a vision for the future across the community.
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The increased and varying presence of spirituality within mental health services has assisted practitioners to consider how individual beliefs might shape behaviors…
Abstract
The increased and varying presence of spirituality within mental health services has assisted practitioners to consider how individual beliefs might shape behaviors, relationships, and communication patterns. Constraints arise when assumptions about the meaning and nature of the spiritual beliefs is associated with an organized religion such as Christianity, which can hinder open inclusion within clinical and supervisory practice. When there is a dominant discourse about how Christianity (and other religions) has inherent and current instances of historical abuse at the foreground, policy-makers have used this as reason to be cautious about open inclusion in practice. This chapter seeks to open a more integrated conversational space between spirituality, reflexivity, and black mental health.
Given there is a great deal of scope for transforming mental health services for Black service users there remains a plethora of possibility for joining systemic reflexivity with spirituality (Cook, Powell, & Sims, 2010). There is less discourse around the applicability of spirituality expressed within leadership and supervisory practice; however, it can play a significant role for leaders, managers, and supervisors who practice from positions of spiritual awareness, orientation, and competence. There is particular relevance for Black African-Caribbean practitioners that consider they have a history of strength-based spiritual approaches and support systems inherent within their cultural identity (Boyd-Franklin, 1989). Consideration needs to be given as to how the associated concepts of collaboration, community cohesion, and support systems might assist professionals within leadership and organizational development roles as part of addressing Black mental health service provision.
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Juma Bananuka, Arafat Walugyo Kadaali, Veronica Mukyala, Bruno Muramuzi and Zainab Namusobya
The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial…
Abstract
Purpose
The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial attitude to the adoption of international financial reporting standards (IFRS).
Design/methodology/approach
This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU).
Findings
Both AC effectiveness, isomorphic forces and managerial attitude significantly contribute to the adoption of IFRS. However, the explanatory power of managerial attitude is subsumed in isomorphic forces and AC effectiveness. Results further indicate that AC effectiveness partially mediates the relationship between isomorphic forces and adoption of IFRS. In terms of control variables, ownership and capital structure are not significant predictors of adoption of IFRS.
Originality/value
To the authors’ knowledge, this is the first study to investigate the contribution of AC effectiveness, isomorphic forces and managerial attitude to the adoption of IFRS in MFIs using evidence from a developing country on the African scene like Uganda. Further, earlier literature has not tested the mediating effect of AC effectiveness in the relationship between isomorphic forces and the adoption of IFRS which has been reported in this paper.
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The purpose of this paper is to investigate insights into current practices in auditing “environmental matters” in accordance with Audit Guidance Statement 1010: The Consideration…
Abstract
Purpose
The purpose of this paper is to investigate insights into current practices in auditing “environmental matters” in accordance with Audit Guidance Statement 1010: The Consideration of Environmental Matters in the Audit of Financial Reports, which was introduced by the New Zealand Institute of Chartered Accountants in 2001.
Design/methodology/approach
The approach to gathering evidence for this study is qualitative semi‐structured in‐depth personal interviews with 27 auditors: 18 financial auditors (FAs) in chartered accounting practice and nine public sector auditors (PSAs) from the office of the Auditor‐General.
Findings
The interview findings confirmed that the auditors respond to isomorphic pressures that affect them, either by employing acquiesce or compromise strategies and that institutional theory fits best as an appropriate theory to frame the research. Environmental matters are only considered in the planning of a company audit when it is significant and relevant to financial reporting. However, evidence showed that FAs are influenced by mimetic isomorphism by adopting the perspective of company management. On the other hand, PSAs are driven by the legislative mandate imposed by the Local Government Act 2002 to search out and verify the validity, accuracy and completeness of information on environmental matters. FAs auditing both companies in the private sector and public sector organisations are able to maintain two dissimilar approaches and attitudes, depending on the type of entities they are auditing.
Research limitations/implications
As with all qualitative interviews, there are some limitations associated with individuals' responses to the semi‐structured open‐ended interview questions.
Practical implications
To prioritise the consideration of environmental matters in the audit practices of FAs for company audits will require both coercive and normative pressures in their organizational sphere.
Originality/value
This study assists in understanding an audit phenomenon not widely known. It would also add a geographical variation to existing literature.
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Juma Bananuka, Sadress Night, Muhammed Ngoma and Grace Muganga Najjemba
This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting.
Abstract
Purpose
This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting.
Design/methodology/approach
This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study’s unit of analysis was a firm. Chief Internal Auditors and Chief Finance Officers were the study’s unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences.
Findings
The results suggest that board role performance and isomorphic forces are significant predictors of internet financial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board are positively and significantly associated with internet financial reporting unlike the service role. Only the coercive isomorphism is positively and significantly associated with internet financial reporting unlike the normative and mimetic isomorphism.
Originality/value
This study provides initial empirical evidence on the contribution of board role performance and isomorphic forces on internet financial reporting using evidence from Uganda’s financial service firms. To the researcher’s knowledge, this is the first perception-based study on internet financial reporting.
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1.1. Logical Necessity of the Three Dimensions as a Unit of Thought The mathematician does not look kindly on the simple question of why natural space should consist of precisely…
Abstract
1.1. Logical Necessity of the Three Dimensions as a Unit of Thought The mathematician does not look kindly on the simple question of why natural space should consist of precisely three dimensions. Instead of giving an answer he assumes a silent smile and shows us a version of space with an infinity of dimensions, as if space were some kind of toy for him to fiddle with to his heart's content.
Eugene Kang and Dan Li
We contend that the international strategy adopted by and the international experience of top executives in parent firms, as well as the embeddedness of foreign subsidiaries in…
Abstract
We contend that the international strategy adopted by and the international experience of top executives in parent firms, as well as the embeddedness of foreign subsidiaries in host countries, moderate the impact of institutional distance between home and host countries on the divergence of isomorphic pressures experienced by foreign subsidiary managers. We further suggest that diverging isomorphic pressures are more likely to spur foreign subsidiary managers to deinstitutionalize organizational routines from parent firms when these managers possess knowledge‐based power, the subsidiary’s performance is declining, or social controls are lacking from the parent firm. Implications for research and practice are discussed.
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Doreen Musimenta, Stephen Korutaro Nkundabanyanga, Moses Muhwezi, Brenda Akankunda and Irene Nalukenge
The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises…
Abstract
Purpose
The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises (SMEs).
Design/methodology/approach
This is a correlational and cross-sectional study using two respondent types, the demand (represented by the tax collecting body respondents) and supply (represented by SME respondents) sides of tax compliance, to examine perceived tax compliance in Uganda’s SMEs.
Findings
Tax fairness, isomorphic forces and strategic responses have a predictive force on tax compliance. Significant mediation effects of tax fairness and also strategic responses are found. The two respondent types perceive the study variables differently – providing an understanding of why the tax compliance puzzle has remained a burgeoning concern. For example, the tax-collecting body respondents perceived more tax fairness than SME respondents, suggesting that perceived tax fairness depends on whose “lenses” you look through.
Research limitations/implications
Rather than focussing only on the importance of the rational analytical deliberation of tax fairness by taxpayers in influencing their tax compliance, the current paper shows that in addition, isomorphic forces and strategic responses establish the basis for understanding taxpayers’ compliance.
Originality/value
The methodology that enlists two respondent types, i.e. the supply side of tax compliance and the demand side of tax compliance, probably offers a unique way of deriving better results than previous studies.
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Herman Aksom and Inna Tymchenko
This essay raises a concern about the trajectory that new institutionalism has been following during the last decades, namely an emphasis on heterogeneity, change and agentic…
Abstract
Purpose
This essay raises a concern about the trajectory that new institutionalism has been following during the last decades, namely an emphasis on heterogeneity, change and agentic behavior instead of isomorphism and conformist behavior. This is a crucial issue from the perspective of the philosophy and methodology of science since a theory that admits both change and stability as a norm has less scientific weight then a theory that predicts a prevalence of passivity and isomorphism over change and strategic behavior. The former provides explanations and predictions while the latter does not.
Design/methodology/approach
The paper offers an analysis of the nature, characteristics, functions and boundaries of institutional theories in the spirit of philosophy and methodology of science literature.
Findings
The power of the former institutional theory developed by Meyer, Rowan, DiMaggio and Powell lies in its generalization, explanation and prediction of observable and unobservable phenomena: as a typical organizational theory that puts forward directional predictions, it explains and predicts the tendency for organizations to become more similar to each other over time and express less strategic and interest-driven behavior, conforming to ever-increasing institutional pressures. A theory of isomorphism makes scientific predictions while its modern advancements do not. Drawing on Popper's idea of the limit of domains of explanation and limited domains of theories we present two propositions that may direct our attention towards the strength or weakness of institutional theories with regard to their explanations of organizational processes and behavior.
Practical implications
The paper draws implications for further theory building in institutional analysis by suggesting the nature of institutional explanations and the place of institutional change in the theoretical apparatus. Once institutional theory explains the tendency of the system towards equilibrium, there is no need to explain the origins and causes of radical change per se. Institutional isomorphism theory explains and predicts how even after radical changes organizational fields will move towards isomorphism, that is, institutional equilibrium. The task is, therefore, not to explain agency and change but to show that it is natural and inevitable processes that organizational field will return to isomorphic dynamics and move towards homogenization no matter how much radical change occurred in this field.
Originality/value
The paper discusses the practical problems with instrumental utility of institutional theories. In order to be useful any theory must clearly delineate its boundaries and offer explanations and predictions and it is only the former 1977/1983 institutional theory that satisfies these requirements while modern advancements merely offer ambiguous theoretical umbrellas that escape empirical tests. For researchers therefore it is important to recognize which theory can be applied in a given limited domain of research and which one has little or no value.
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Albertus Louw and Warren Maroun
Independent monitoring and review bodies have become a defining feature of the professional accounting and auditing space. Exactly how these institutions function to improve the…
Abstract
Purpose
Independent monitoring and review bodies have become a defining feature of the professional accounting and auditing space. Exactly how these institutions function to improve the quality of the corporate reporting or audit function is, however, poorly understood. Consequently, the purpose of this study is to provide empirical evidence on how the activities of an independent review process functions on individual preparers, auditors and those charged with an organisation’s governance.
Design/methodology/approach
The study is an interpretive one. Data are collected using semi-structured interviews and analysed by the researchers.
Findings
The review function performed by an independent body results in companies being more aware of the need for compliance with the applicable financial reporting standards. Independent reviews also act as a process of examination which functions at the level of the individual accountant, auditor or director. These subjects of regulation report an added sense of accountability to their respective employer and profession and a heightened awareness of the need for high-quality corporate reporting.
Research limitations/implications
Independent monitoring and review bodies are not just symbolic displays which reassure uninformed users that the quality of financial statements are sound. Examination of financial statements and identification of non-compliance with the applicable financial reporting standards drive actual changes in reporting practices.
Originality/value
This study complements the predominantly positivist financial reporting research which does not deal with precisely how the work of regulatory bodies operates on the subjects of regulation. The research makes an important practical contribution by providing empirical evidence in support of laws and regulations which promote independent review of the accounting profession.
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