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Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 31 July 2023

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin and Oliver Marnet

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…

Abstract

Purpose

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Design/methodology/approach

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Findings

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

Originality/value

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 February 2023

Philippe J.C. Lassou, Mladen Ostojic, Jacky Ulrich Barboza and Olayinka Moses

This research aims to examine the introduction of participatory budgeting (PB) in local governments in two Francophone countries, namely, Benin and Niger, and how local contextual…

Abstract

Purpose

This research aims to examine the introduction of participatory budgeting (PB) in local governments in two Francophone countries, namely, Benin and Niger, and how local contextual factors influence its practices.

Design/methodology/approach

The research employs a multiple case study design with a comparative approach to analyze the introduction and practices of participatory budgeting across selected municipalities in Benin and Niger. Hopper (2017) and Lassou et al.’s (2018) notion of “pragmatism” within neopatrimonialism is mobilized to analyze the data from sources including interviews and documents. The analysis is conducted at both the country and local government levels.

Findings

Participatory budgeting took roots in a number of municipalities. Its introduction and adoption has promoted participatory governance especially from traditionally marginalized segments of society (e.g. women); albeit to varying degrees, in the face of the prevailing national neopatrimonial context. Furthermore, despite donor's push for a standardized model of PB implementation, actual practices took varying shapes, a consequence of differing local conditions and circumstances.

Research limitations/implications

In terms of limitation, it was not possible to access a number of research participants sought, particularly in Niger. But access to key documents from government, donors and civil society organizations help mitigate this to a large extent.

Practical implications

A major practical implication is the importance of adaptation to local socio-economic contexts and circumstances. As shown in the study, a blanket introduction and implementation of PB across societies based on a standardized model is unlikely to succeed and be sustained in the long run. A great deal of flexibility is required to accommodate indigenous realities on the grounds.

Originality/value

The study contributes to shed light on public sector budgeting regarding participatory budgeting practices in an under-researched setting: Francophone Africa.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 31 October 2023

Montira Intason

The qualitative approach was applied the discover the optimum answers to the research objectives, which are (1) to understand the cultural and hedonistic characteristics of the…

Abstract

Purpose

The qualitative approach was applied the discover the optimum answers to the research objectives, which are (1) to understand the cultural and hedonistic characteristics of the (Lanna) Songkran festival; and (2) to examine the dilemma between cultural rituals and hedonistic activity for tourism.

Design/methodology/approach

This study used a case study of the Songkran festival in Chiang Mai to examine the dilemma between cultural rituals and hedonism for tourism, which brings lost or misperceived cultural values and identities. The semi-structured interview (SSI) with senior locals and participant observation during the festival was conducted in Chiang Mai, Thailand, to obtain the in-depth phenomena of the existing celebration pattern at the festival.

Findings

The study findings show three crucial phenomena that explain characteristics of unsynchronized cultural rituals and hedonistic activities for tourism: (1) the parallel phenomenon between cultural values and celebration practice, (2) the movement of local culture and(3) the hedonistic characteristics of the festival.

Practical implications

The study extends the knowledge on the interplay phenomena between cultural festivals and tourism; also, the involved stakeholders, such as local communities, public sectors and private sectors, can use the study findings in creating policies for using cultural festivals to promote a destination and urban economic development that will minimise cultural values distort while increase tourism economic values.

Originality/value

This study was conducted qualitatively, including SSIs and participant observation at the Songkran festival in Chiang Mai. The study findings were analysed, based on the empirical data, into significant themes representing the characteristics of dilemma phenomena within the festival.

Details

International Journal of Event and Festival Management, vol. 15 no. 2
Type: Research Article
ISSN: 1758-2954

Keywords

Article
Publication date: 29 March 2024

Tamer K. Darwish, Osama Khassawneh, Muntaser Melhem and Satwinder Singh

This paper aims to explore the strategic and evolving role of human resource management (HRM) directors within the context of underdeveloped institutional arrangements. The study…

Abstract

Purpose

This paper aims to explore the strategic and evolving role of human resource management (HRM) directors within the context of underdeveloped institutional arrangements. The study focuses on India and conducts a comparative analysis of the roles of HRM directors in both multinational enterprises (MNEs) and domestic firms.

Design/methodology/approach

Survey-based data from the HRM directors of 252 enterprises were gathered for the comparative analysis, including both multinational and domestic enterprises.

Findings

HRM directors in MNEs lack the proficiency required to effectively fulfil their strategic role. In addition, there has been a notable shift in the responsibilities of HRM directors in MNEs, with increased emphasis on labour movements and trade union negotiations, as opposed to traditional human resource (HR) activities. This shift suggests that the role of HRM in MNEs operating in India has been influenced by local isomorphic forces, rather than following a “pendulum swing” between home and host country institutional pressures. The prevalence of informality in the Indian institutional arrangements may act as a strong counterforce to integrating the strategic agency of MNEs' home country HRM directors into the organizational structure. Despite facing resistance from the local institutional context, HRM directors in MNEs are responding with a pushback, prioritizing labour movements and trade union negotiations over core HRM activities.

Research limitations/implications

The study highlights the broader implications for theory and practice, shedding light on the challenges faced by HRM directors in navigating incoherent institutional arrangements. It emphasizes the need for a deeper understanding of local forces in shaping HRM practices within multinational settings.

Originality/value

We contribute to the comparative HRM literature by elaborating on power struggles that HRM directors face amid the dichotomies of formal power and authority that are encoded in the organizational structure versus culturally contingent power that can be accrued from engaging in informality. We also highlight their engagement in prolonged institutional mediation and change, which serves as a compensatory mechanism for the institutional shortfalls they encounter within the context of emerging markets.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 4 July 2023

Lexis Alexander Tetteh, Cletus Agyenim-Boateng and Samuel Nana Yaw Simpson

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive…

Abstract

Purpose

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

Design/methodology/approach

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

Findings

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

Research limitations/implications

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

Practical implications

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

Originality/value

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 3 November 2023

Nermeen Bahnasy

The purpose of this study is to examine how the tourism economy affects local food availability, access, utilization and stability in dessert-prone agricultural heritage sites…

Abstract

Purpose

The purpose of this study is to examine how the tourism economy affects local food availability, access, utilization and stability in dessert-prone agricultural heritage sites. Specifically, the study aims to explore the relationship between the tourism industry and local agricultural practices and how this connection influences food security in the Siwa Oasis, located in the Western Desert of Egypt.

Design/methodology/approach

The study employs a qualitative exploratory research design using in-depth interviews and focus groups to investigate the impact of the tourism economy on food security and identify potential benefits and limitations for food security in the region.

Findings

The research reveals that the tourism economy in Siwa Oasis has only a marginal contribution to food security. The study highlights a lack of a strong connection between the tourism industry and local agricultural practices within the heritage site. As a result, the potential benefits and synergies that could be achieved between tourism and agriculture have not been fully realized, leading to a limited impact on food stability.

Research limitations/implications

This study primarily relies on qualitative data from Siwa Oasis, Egypt, which may limit the generalizability of findings beyond this specific context. Additionally, while the study provides valuable insights into the complex relationship between tourism and food security, it does not quantitatively measure the magnitude of tourism's impact. Future research could incorporate quantitative methods for a more comprehensive understanding of this relationship in diverse desert-prone regions. Finally, the study highlights the need for more integrated approaches to enhance food security through tourism, but the specific strategies and policy recommendations require further investigation and adaptation to local contexts.

Practical implications

This study underscores the need for tourism development strategies that prioritize food security in desert-prone areas like Siwa Oasis. Policymakers and stakeholders should promote sustainable tourism practices that enhance local agriculture, create diversified income sources and foster equitable benefits for communities. Moreover, recognizing the seasonal nature of tourism, interventions to address food shortages during off-peak periods are crucial. Efforts should also focus on skill development and gender-inclusive opportunities within the tourism sector to ensure broader community participation. Additionally, collaborations between tourism and agriculture should be encouraged to optimize food availability and stability while preserving cultural food traditions.

Originality/value

This study adds original insights by examining the specific impact of the tourism economy on food security in dessert-prone agricultural heritage sites. The study's originality lies in its exploration of the untapped potential for synergy between the tourism and agricultural sectors and the implications for local food security. This research contributes to understanding how tourism can improve food security in specific contexts and provides valuable insights into sustainable development in heritage sites.

Details

Journal of Humanities and Applied Social Sciences, vol. 6 no. 2
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 26 February 2024

Emmanuel Raju, Suchismita Goswami, Nishara Fernando, Mayeda Rashid, Eti Akter, Nyima Dorjee Bhotia, Aditi Sharan, Mihir Bhatt and J.C. Gaillard

This conversation highlights the need to rethink how we approach disaster risk reduction in different South Asian contexts.

Abstract

Purpose

This conversation highlights the need to rethink how we approach disaster risk reduction in different South Asian contexts.

Design/methodology/approach

This paper is based on the webinar held as part of Asia Week at the University of Copenhagen which was organised by Asian Dynamics Initiative and Copenhagen Centre for Disaster Research on the September 12, 2023.

Findings

The prominent themes emerging from this conversation represents hybridity, self-rule and self-recovery. Along with this we suggest a fundamental turn to ensuring hope, solidarity and empathy is part of a post-colonial future.

Originality/value

The conversation contributes to the ongoing discussions on moving away from colonial practices in disaster risk reduction and disaster studies broadly.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 30 January 2024

Yi Zhu

This research investigates the politics of smiling as a central driver for employees to navigate power dynamics within the prevailing discourse at a Japanese retailer in Hong…

Abstract

Purpose

This research investigates the politics of smiling as a central driver for employees to navigate power dynamics within the prevailing discourse at a Japanese retailer in Hong Kong. Existing critical management studies emphasize power in organizational language, often neglecting the role of employees’ emotions in sustaining discourse. This paper examines employees’ smiles as tools for legitimizing (sensegiving) and interpreting (sensemaking) discourse. It explores how the use of their emotional display influenced the outcome of the company’s attempt to legitimize discourse. This research divides the discourse process into five phases: formation, codification, implementation, monitoring and adaptation.

Design/methodology/approach

Using the critical sensegiving and sensemaking approach, this paper discusses how employees’ interpretations of corporate policies shape the perpetuation of dominant discourse and outcomes. Data were collected through the author’s long-term participant observation in the Hong Kong branches of Japanese retailers.

Findings

The formation phase discusses the emergence of a dominant discourse favoring Japanese practices in the company’s Hong Kong operations. Codification involves the conceptualization of standard smiles in customer service policies. In practice (implementation, monitoring and adjustment), employee smiles serve as tools for negotiating power—shaping careers, earnings and shift preferences. This paper argues that this discourse shapes organizational norms while employees’ sensemaking influences the discourse implementation. Furthermore, this paper highlights the transnational impact of Japanese culture in Hong Kong, which has shaped the way Japanese top management and local employees interpret the dominant discourse.

Originality/value

This study demonstrates the importance of discussing the display of emotions and employees’ intentions to understand their impact on the outcome of discourse implementation. This study also reiterates the significance of discussing the influence of one culture on another to understand the broader social context that affects the perpetuation of discourse.

Details

Journal of Organizational Ethnography, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6749

Keywords

Article
Publication date: 18 December 2023

Anuradha Mitra, V. Sridhar and Gopal K. Sarangi

This paper aims to draw lessons for telecommunications (telecom) network deployment in India, from a study of policy and regulatory approaches taken by other federal…

Abstract

Purpose

This paper aims to draw lessons for telecommunications (telecom) network deployment in India, from a study of policy and regulatory approaches taken by other federal administrations in streamlining processes for site clearances, grant of rights of way (RoW) and approvals for local infrastructure deployment and sharing. With the urgent need for setting up small cells and rapid fiberisation of networks in the 5G era, the importance of such processes has gained prominence.

Design/methodology/approach

The authors adopt qualitative thematic content analysis with three-tier coding and classification to identify themes in archival and current documentary data and information obtained from subject-matter experts in the countries studied.

Findings

Formulation and implementation of telecom policy is led by national governments. However, national telecom administrations, in recognition of new needs, have co-opted states and local authorities as partners in development of telecom networks, providing the overall framework, guidance and appropriate incentives where required.

Practical implications

This cooperative model could work well in India, where telecom policy making and regulation is the prerogative of the central government, but administration of RoW and local clearances for cable laying, tower siting and associated infrastructure activities for expanding telecom networks are left to decentralised decision-making in the states and local bodies.

Originality/value

This research attempts to sytematise, thematise and draw cross-country comparisons to inform regulatory and administrative policy for 5G infrastructure rollout in India.

1 – 10 of over 4000