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1 – 10 of 489
Open Access
Article
Publication date: 28 March 2023

Saheeh Shafi

This paper aims to interpret the multidimensional Asian American identity of immigrant Indians in terms of pan-ethnicity, gender and religion.

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Abstract

Purpose

This paper aims to interpret the multidimensional Asian American identity of immigrant Indians in terms of pan-ethnicity, gender and religion.

Design/methodology/approach

The social construction and experience of race in the US and the intersection of multiethnic Asian American identity with race, gender and religion will be used in critically commenting on the interview of primary ethnic identity of Indian Americans including the pan-ethnic identity of Indians in the US as Asian Americans, the Mar Thoma Church community, the second-generation Patel family's union formation in terms of gender identity.

Findings

The future directives include Asian American Movement (AAM) which is trying to incorporate Indians as pan-ethnic identity assimilation and the process of holding American identity as primary identification of Indians.

Practical implications

Policy recommendations are that the US Census Bureau should include Indian Americans as separate ethnic identity for Indian immigrants like the Chinese Americans. USCIS (US Citizenship and Immigration Services) should reform policies to include the wives of H-4 visa holders. The Department of Homeland Security (DHS) should provide secure living environment for Indian immigrants. The US Department of Labor should provide equal opportunities for women in their immigration policies.

Originality/value

This paper will critically analyze the interview results of primary ethnic identity and justify the hypotheses of Asian American identity of Indians, whether (1) they merge with the American identity as part of cultural assimilation or (2) retain their Asian identity beyond Americanized identity or (3) go beyond both American and Asian identity to restate their Indian ethnicity.

Details

Journal of Humanities and Applied Social Sciences, vol. 5 no. 3
Type: Research Article
ISSN: 2632-279X

Keywords

Open Access
Article
Publication date: 31 August 2023

Jude Edeigba, Ernest Gyapong and Vincent Konadu Tawiah

An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred…

Abstract

Purpose

An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes. Therefore, in this study, the authors examined the relationship between the International Accounting Standard 12 (IAS 12) and deferred income taxes associated with tax and accounting rules.

Design/methodology/approach

The authors used a large sample of balanced data from 144 firms across 1992–2019. To mitigate the problem of superfluous results, the authors used the same number of firms and years for pre- and post-IAS 12 periods. The authors employed robust econometric estimations to establish the impact of IAS 12 on deferred tax.

Findings

The regression results show that deferred tax assets decreased significantly, whereas deferred tax liabilities increased significantly, in the post-IAS 12 period. These contrasting results imply that IAS 12 implementation has increased conservatism and prudence in financial reporting. However, the authors find that the increase in deferred tax assets post-IAS 12 is value destructive, suggesting that its implementation has unintended consequences. The results are robust to alternative measurements and econometric identification strategies.

Originality/value

While prior studies have explored topics such as deferred tax measurement and the impact of income and expense recognition, the authors specifically analyzed how IAS 12 affects deferred taxes and their effect on the market valuation. The authors find that certain accounting standards may not be relevant to the capital market.

Details

China Accounting and Finance Review, vol. 25 no. 4
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 7 December 2020

Stelvia V. Matos, Martin C. Schleper, Stefan Gold and Jeremy K. Hall

The research is based on a critically analyzed literature review focused on the unanticipated outcomes, trade-offs and tensions of sustainable operations and supply chain…

8370

Abstract

Purpose

The research is based on a critically analyzed literature review focused on the unanticipated outcomes, trade-offs and tensions of sustainable operations and supply chain management (OSCM), including the articles selected for this special issue.

Design/methodology/approach

The authors introduce the key concepts, issues and theoretical foundations of this special issue on “The hidden side of sustainable operations and supply chain management (OSCM): Unanticipated outcomes, trade-offs and tensions”. The authors explore these issues within this context, and how they may hinder the authors' transition to more sustainable practices.

Findings

The authors present an overview of unanticipated outcomes, trade-offs, tensions and influencing factors from the literature, and identify how such problems may emerge. The model addresses these problems by highlighting the crucial effect of the underlying state of knowledge on sustainable OSCM decision-making.

Research limitations/implications

The authors limited the literature review to journals that ranked 2 and above as defined by the Chartered Association of Business Schools Academic Journal Guide. The main implication for research is a call to focus attention on unanticipated outcomes as a starting point rather than only an afterthought. For practitioners, good intentions such as sustainability initiatives need careful consideration for potential unanticipated outcomes.

Originality/value

The study provides the first critical review of unanticipated outcomes, trade-offs and tensions in the sustainable OSCM discourse. While the literature review (including papers in this special issue) significantly contributes toward describing these issues, it is still unclear how such problems emerge. The model developed in this paper addresses this gap by highlighting the crucial effect of the underlying state of knowledge concerned with sustainable OSCM decision-making.

Details

International Journal of Operations & Production Management, vol. 40 no. 12
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 20 June 2023

Marcos Dieste, Guido Orzes, Giovanna Culot, Marco Sartor and Guido Nassimbeni

A positive outlook on the impact of Industry 4.0 (I4.0) on sustainability prevails in the literature. However, some studies have highlighted potential areas of concern that have…

4247

Abstract

Purpose

A positive outlook on the impact of Industry 4.0 (I4.0) on sustainability prevails in the literature. However, some studies have highlighted potential areas of concern that have not yet been systematically addressed. The goal of this study is to challenge the assumption of a sustainable Fourth Industrial Revolution by (1) identifying the possible unintended negative impacts of I4.0 technologies on sustainability; (2) highlighting the underlying motivations and potential actions to mitigate such impacts; and (3) developing and evaluating alternative assumptions on the impacts of I4.0 technologies on sustainability.

Design/methodology/approach

Building on a problematization approach, a systematic literature review was conducted to develop potential alternative assumptions about the negative impacts of I4.0 on sustainability. Then, a Delphi study was carried out with 43 experts from academia and practice to evaluate the alternative assumptions. Two rounds of data collection were performed until reaching the convergence or stability of the responses.

Findings

The results highlight various unintended negative effects on environmental and social aspects that challenge the literature. The reasons behind the high/low probability of occurrence, the severity of each impact in the next five years and corrective actions are also identified. Unintended negative environmental effects are less controversial than social effects and are therefore more likely to generate widely accepted theoretical propositions. Finally, the alternative hypothesis ground is partially accepted by the panel, indicating that the problematization process has effectively opened up new perspectives for analysis.

Originality/value

This study is one of the few to systematically problematize the assumptions of the I4.0 and sustainability literature, generating research propositions that reveal several avenues for future research.

Details

International Journal of Operations & Production Management, vol. 44 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 26 August 2020

Michael Habersam, Martin Piber and Matti Skoog

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and…

1208

Abstract

Purpose

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time.

Design/methodology/approach

The empirical material presented in the paper derives methodically from a longitudinal qualitative research approach analyzing higher education systems (HES)-reforms in Austria. To better understand the consequences of the organizational changes in line with the new legal framework, 2 series of qualitative interviews in 2011/2012 and 2016/2017 on the field level and the organizational level were conducted.

Findings

Identifying two enabling consequences from the tactical behaviors of resistance and symbolic use, i.e. new processes of communication and horizontal network building, allows for theory-building with a focus on the dynamics how accounting begins, then next becomes an established infrastructure, is then destabilized and re-elaborated before it becomes, again, an infrastructure which is different from before.

Research limitations/implications

Although the findings are based on a national empirical context, they are linked to the international discourse on HES in transition and the role of calculative regimes including performance measurement and management attitudes and instruments. They are relevant for an international research community open-minded toward differentiated case studies in a longitudinal perspective on HES-reforms.

Practical implications

When reflecting on their own specific settings governing bodies and practitioners managing the transition of HES may find insights from longitudinal case studies inspiring. The dynamics initiated by new calculative regimes installed need a sensitive framework to handle dissent, resistance, tactical behaviors and changes in power relations between the field level and the organizational level.

Originality/value

This is a unique longitudinal case study of the Austrian HES and its public universities in transition.

Details

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

Keywords

Open Access
Article
Publication date: 16 May 2016

Noemi Sinkovics, Samia Ferdous Hoque and Rudolf R. Sinkovics

The purpose of this paper is to investigate the intended and unintended consequences of compliance and auditing pressures in the Bangladeshi garment industry. To explore this…

26111

Abstract

Purpose

The purpose of this paper is to investigate the intended and unintended consequences of compliance and auditing pressures in the Bangladeshi garment industry. To explore this issue the authors draw on three medium-sized suppliers. The institutional changes that followed the Rana Plaza accident in April 2013 make Bangladesh in general and the garment industry in particular an interesting and suitable research setting for standards compliance.

Design/methodology/approach

The study adopts a multiple case study approach. Face-to-face interviews have been conducted with the owners of three Bangladeshi garment manufacturing firms and several workers. Additionally, organisational documents and local newspaper articles had been collected wherever possible.

Findings

The results indicate that the pressure for compliance has led the case companies to prioritise the implementation of measurable standards over the socially grounded needs and priorities of workers. As a consequence certain initiatives instead of adding new social value in fact destroyed previously existing social value. Furthermore, the pressure for compliance created the necessity to find ways to cover the sizable cost of compliance. This prompted firms to pursue process upgrading through technological advancements and increased work pressures on the labour force. These initiatives led to an increased power imbalance and the exclusion of unskilled workers from the job market.

Research limitations/implications

The paper contributes to the understanding of the human rights implications of compliance and auditing pressures and initiatives. Furthermore, in order to further enrich existing knowledge in the critical accounting literature, the study draws on insights from the global value chains (GVC) and international business (IB) literatures.

Originality/value

The paper contributes to the understanding of the human rights implications of compliance and auditing pressures and initiatives. Furthermore, in order to further enrich existing knowledge in the critical accounting literature, the study draws on insights from the GVC and IB literatures.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 1 April 2024

Oliver Henk, Anatoli Bourmistrov and Daniela Argento

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…

Abstract

Purpose

This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.

Design/methodology/approach

The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.

Findings

The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.

Originality/value

Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 3 February 2020

Enrico Guarini, Francesca Magli and Andrea Francesconi

The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to…

3483

Abstract

Purpose

The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to shed light on how external pressures related to measurement of research performance are translated into organisational and individual academic responses within the university and the extent to which these responses are related specifically to the operational features of performance measurement systems (PMS).

Design/methodology/approach

The study is based on a case study conducted in an Italian public university and based on interviews with a cross-disciplinary sample of faculty members.

Findings

The study provides insights into how linking financial incentives and career progression to research performance metrics at the system and organisational levels may have important reorientation effects on individual behaviours and epistemic consequences for the academic work.

Research limitations/implications

The study is based on interviews, so one limitation is related to the risk of researcher and interviewee personal bias. Moreover, this study is focused on one single case of a specific university setting, which cannot be fully representative of the experiences of others.

Originality/value

The study contributes to the literature on management accounting by exploring the factors that might explain why the unintended effects of PMS on academics’ behaviour reported by several studies might occur. From a practitioner’s point of view, it shows features of PMS that may produce unintended effects on academic activities. It also highlights the need to rethink PMS for the evaluation of university performance through the involvement of different stakeholders.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 24 October 2018

Andreja Siliunas, Mario L. Small and Joseph Wallerstein

Today, low-income people seeking resources from the federal government must often work through non-profit organizations. The purpose of this paper is to examine the constraints…

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Abstract

Purpose

Today, low-income people seeking resources from the federal government must often work through non-profit organizations. The purpose of this paper is to examine the constraints that the poor must face today to secure resources through non-profit organizations.

Design/methodology/approach

This is a conceptual paper. The authors review cases of non-profit organizations providing federally supported resources to the poor across multiple sectors.

Findings

The authors find that to accept government contracts serving the poor, nonprofit organizations must often engage in one or several practices: reject clients normally consistent with their mission, select clients based on likely outcomes, ignore problems in clients’ lives relevant to their predicament, or undermine client progress to manage funding requirements. To secure government-supported resources from nonprofits, the poor must often acquiesce to intrusions into one or more of the following: their privacy (disclosing sensitive information), their self-protection (renouncing legal rights), their identity (avowing a particular self-understanding) or their self-mastery (relinquishing authority over daily routines).

Originality/value

The authors show that the nonprofits’ dual role as brokers, both liaisons transferring resources and representatives of the state, can complicate their relation to their clients and the predicament of the poor themselves; the authors suggest that two larger trends, toward increasing administrative accountability and demonstrating deservingness, are having both intended and unintended consequences for the ability of low-income individuals to gain access to publicly funded resources.

Details

Journal of Organizational Ethnography, vol. 8 no. 1
Type: Research Article
ISSN: 2046-6749

Keywords

Open Access
Article
Publication date: 10 February 2021

Abena Dadze-Arthur and Anita Mörth

This paper's twofold purpose is, first, to present ZELPH ['sɛlf], a self-assessment instrument that enables those developing the pedagogy of work-integrating study programmes in…

Abstract

Purpose

This paper's twofold purpose is, first, to present ZELPH ['sɛlf], a self-assessment instrument that enables those developing the pedagogy of work-integrating study programmes in higher education (HE) systematically to surface the intended and unintended outcomes of their programme's approach to integrating professional practice into an academic course. Secondly, the paper reports on a small pilot study with programme staff from five different HE institutions in various countries who tested ZELPH.

Design/methodology/approach

ZELPH operationalises aspects of key theories on work-integrating learning pedagogy, and thereby enables a simplified depiction of the reality of combining classroom-based and worksite-based learning. Programme staff from Germany, the United Kingdom, France, South Africa and Taiwan applied the instrument to their respective work-integrating study programmes and evaluated its perceived value and feasibility.

Findings

The findings suggest that ZELPH offers value as a practical instrument, in particular to those less familiar with developing work-integrating learning pedagogy as well as to those keen to compare programmes across national, cultural and institutional contexts.

Originality/value

ZELPH contributes to addressing the lack of practically applicable instruments to support the design and international benchmarking of work-integrating learning pedagogy in HE.

Details

Journal of Work-Applied Management, vol. 13 no. 1
Type: Research Article
ISSN: 2205-2062

Keywords

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