An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Irsyadillah Irsyadillah ◽  
Mohamed Salem M Bayou
Keyword(s):  
Liberal Education ◽  
Accounting Education ◽  
Institutional Pressures ◽  
Theory Approach ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Problem Solving Skills ◽  
Content Type ◽  
Qualitative Research Design ◽  
The People

Purpose This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to provide both discipline-specific skills and liberal education. Design/methodology/approach This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives of accounting education at universities. Findings The study provides evidence of the adoption of a systematic procedure for the selection of recommended IFA textbooks. The selection was driven by the technical-regulatory objective of providing technical training. This objective also guides the use of the recommended textbooks. In a sense, accounting educators were more concerned about responding to institutional pressures of preparing accountants for work in the accounting industry rather than providing students with a liberal education that promotes critical thinking and problem-solving skills. Research limitations/implications This study focuses on the selection and use of IFA textbooks. Further research should examine the contents of various accounting textbooks and obtain feedback from the people involved in the publication of the textbooks. Originality/value The findings of this study have important implications for accounting educators. They can use these findings to improve their selection and use of accounting textbooks.

Peruvian small and medium-sized enterprises and COVID-19: Time for a new start!

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Susanne Durst ◽  
Mariano Martin Genaro Palacios Acuache ◽  
Guido Bruns
Keyword(s):  
Latin America ◽  
Crisis Management ◽  
Structured Interviews ◽  
Content Type ◽  
Qualitative Research Design ◽  
The People ◽  
Starting Point ◽  
The Difference ◽  
Insight Into

Purpose Crises of any type have become an integral part of business activity and responses to them could make the difference between survival and failure. This applies in particular to small and medium-sized enterprises (SMEs). Taking the coronavirus (COVID-19) pandemic as a starting point, this study aims to investigate how Peruvian SMEs have been coping with COVID-19 so far. Based on that a conceptual framework is proposed which highlights the practice of SMEs trying to deal with a new type of crisis. Design/methodology/approach The study is based on an exploratory qualitative research design involving 25 semi-structured interviews conducted in Peruvian SMEs. Findings The findings demonstrate how the Peruvian firms studied to adapt to the new situation and initiate responses to increasing the chance of survival. Furthermore, the role of the companies’ decision-makers, as well as the role of crisis management and other related approaches in the companies are shown. Research limitations/implications The paper expands the underdeveloped body of knowledge regarding crisis management in Latin America in general and crisis management in SMEs by providing insight into how Peruvian SMEs perceive and adapt to the COVID-19 pandemic. Practical implications The findings presented in this paper have implications for both managers and managerial staff of SMEs but also for the people in charge of the curricula at universities and other teaching-focused institutes. Originality/value To the authors’ knowledge, this is the first empirical study of crisis management on the impacts of COVID-19 with a dedicated focus on SMEs from Latin America. It provides fresh insight into current reactions to the Pandemic.

scholarly journals An institutional perspective for research in waqf accounting and reporting

2020 ◽  
Vol 11 (2) ◽  
pp. 400-427
Author(s):  
Nori Yani Abu Talib ◽  
Radziah Abdul Latiff ◽  
Aini Aman
Keyword(s):  
Institutional Theory ◽  
Government Regulation ◽  
Contextual Factors ◽  
The State ◽  
Institutional Pressures ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Content Type ◽  
Study Approach ◽  
Intention To Adopt

Purpose This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting. Design/methodology/approach This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper. Findings The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice. Research limitations/implications The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations. Practical implications This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf. Originality/value The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

scholarly journals An institutional perspective on entrepreneurship in a conflict environment

2016 ◽  
Vol 22 (5) ◽  
pp. 698-717 ◽  
Author(s):  
Noor Muhammad ◽  
Farid Ullah ◽  
Lorraine Warren
Keyword(s):  
Quantitative Methods ◽  
Small Sample ◽  
Future Research ◽  
Institutional Pressures ◽  
Business Climate ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Content Type ◽  
The North ◽  
Entrepreneurial Behaviour

Purpose – In this paper, an institutional perspective is used to examine the different kinds of pressures on entrepreneurs manifest in a conflict environment. The purpose of this paper is to investigate how they respond to the conflict and establish legitimacy for their entrepreneurship in the challenging context of the north western areas of Pakistan. Design/methodology/approach – In this study, a qualitative approach is taken based on semi-structured interviews from 16 different firms in the Swat valley. Findings – The entrepreneurs undertake different strategies towards dealing with conflict and establishing legitimacy. These strategies are identified and examined in relation to the interactions between entrepreneurial behaviour and institutional pressures. Research limitations/implications – Qualitative research on a small sample inevitably presents a limitation on the generalisability of this work. Further research could employ quantitative methods to address this issue. One particular location is studied, so future research could be carried out in other countries or regions with similar problems. Practical implications – The study may have value for policymakers who need to know more about how to support ongoing businesses in difficult regions. Social implications – Better understanding of the needs of small business may in time contribute to a better business climate in difficult regions. Originality/value – A new dimension is added to institutional theory through its application in the very uncertain environment between all-out war and ongoing violence, identifying the possibility of weak agency for institutional change. Further, the study contributes to the growing body of literature on entrepreneurship in conflict environments.

Human resource practitioners as sexual harassment commissioners: Sisyphus amid gender inequalities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shani Kuna ◽  
Ronit Nadiv
Keyword(s):  
Sexual Harassment ◽  
Human Resource ◽  
Power Dynamics ◽  
Gender Inequalities ◽  
Theory Approach ◽  
Academic Education ◽  
Structured Interviews ◽  
Content Type ◽  
Human Resource Practitioners ◽  
Antecedents And Consequences

PurposeThere has been ample research on the antecedents and consequences of workplace sexual harassment (WSH), a volatile issue in contemporary labor markets. There is, however, a lingering gap in the scholarly literature regarding the organizational practices involved in contending with WSH incidents following their occurrence. By exploring the practices and challenges of sexual harassment commissioners, a mandatory role performed by Israeli human resource practitioners, this study aims to unpack the embedded power dynamics, which construct how WSH is both deciphered and handled within organizations.Design/methodology/approachIn-depth semi-structured interviews were conducted with 45 sexual harassment commissioners (SHCs) in various business organizations in Israel to explore practitioners' conceptions of the challenges underlying their role. A grounded theory approach was utilized.FindingsThe findings demonstrate that, while SHCs seemingly are empowered by their exclusive authority to inquire into an intricate organizational matter, counter practices have emerged to undermine their authority and influence. This negatively affects their ability to reduce the prevalence of WSH. SHCs' attempts to approach WSH utilizing a power discourse are eroded by systematic barriers that channel them toward adoption of the default legal discourse. The latter frames WSH in terms of individual misconduct rather than as a phenomenon stemming from and expressive of organizational and societal gender inequalities.Research limitations/implicationsThis study does not represent the voices of WSH complainants or of top executives. The data focused on SHCs' descriptions of their role challenges.Practical implicationsImplications are suggested regarding the academic education and training of SHCs.Originality/valueThis study sheds light on covert and unspoken barriers to gender equality in the labor market.

scholarly journals The interplay between SME owner-managers and the brand-as-a-person

2019 ◽  
Vol 28 (4) ◽  
pp. 555-572 ◽  
Author(s):  
Edgar Centeno ◽  
Jesus Cambra-Fierro ◽  
Rosario Vazquez-Carrasco ◽  
Susan J. Hart ◽  
Keith Dinnie
Keyword(s):  
Personality Traits ◽  
Learning Strategy ◽  
Personal Characteristics ◽  
Rational Approach ◽  
Theory Approach ◽  
Structured Interviews ◽  
Strategy Formulation ◽  
Content Type ◽  
Brand Strategies ◽  
Grounded Theory Approach

PurposeThe purpose of this paper is to investigate the largely unexplored conceptualisation of the brand-as-a-person metaphor in small-to-medium-sized enterprises (SMEs) by examining its potential relation with the SME owner-manager, the pathways to its creation and development and the intuitive nature of this relationship.Design/methodology/approachA grounded theory approach was used, and data were collected through a set of 36 semi-structured interviews with 30 SME owner-managers in various sectors in Mexico.FindingsThe results indicate that SME owner-managers intuitively humanise their brands. The study revealed four pathways to develop the brand-as-a-person metaphor in the SME context: through personality traits, tastes and preferences, abilities and knowledge and values, all suggesting that SMEs’ brand-as-a-person metaphors are largely an extension of their owner-managers.Research limitations/implicationsThe paper presents a theoretical framework that illustrates the four pathways to the creation and development of brand-as-a-person that are derived from the brand’s relationship with the SME owner-manager. The results of cross-industry semi-structured interviews are limited to a single culture context.Practical implicationsSME owner-managers should first undertake an introspective personal assessment of their intuitive and conscious decision-making, as SME owner-managers often make decisions in an intuitive way. The results suggest that they should act in a more conscious, responsible and rational way when formulating their brand strategies.Originality/valueThis is the first study to clarify the profound influence of SME owner-managers’ personal characteristics, including personality traits, tastes and preferences, abilities and knowledge and values, on the brand-as-a-person metaphor. This study also confirms the intuitive learning strategy formulation of SME owner-managers’ branding practices and SMEs’ need for a more rational approach to branding.

Integrating corporate social responsibility into efforts to realize millennium development goals

2014 ◽  
Vol 10 (4) ◽  
pp. 314-333 ◽  
Author(s):  
David Katamba ◽  
Cedric Marvin Nkiko ◽  
Charles Tushabomwe-Kazooba ◽  
Sulayiman Babiiha Mpisi ◽  
Imelda Kemeza ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Millennium Development Goals ◽  
Participant Observation ◽  
Theory Approach ◽  
Structured Interviews ◽  
Content Type ◽  
Development Goals ◽  
The Government ◽  
Corporate Social

Purpose – The purpose of this paper is to present corporate social responsibility (CSR) as an alternative roadmap to accelerating realization of Millennium Development Goals (MDGs) in Uganda, even after 2015. Design/methodology/approach – Using a mixed research methodology, this research documented CSR activities of 16 companies operating in Uganda. Data collection was guided by quantitative and qualitative methodologies (semi-structured interviews with CSR managers, plus non-participant observation of CSR activities and projects linked with MDGs). Triangulation was used to ensure credibility and validity of the results. For data analysis, the authors followed a three-stepwise process, which helped to develop a framework within which the collected data could be analyzed. For generalization of the findings, the authors were guided by the “adaptive theory approach”. Findings – Uganda will not realize any MDGs by 2015. However, CSR activities have the potential to contribute to a cross-section of various MDGs that are more important and relevant to Uganda when supported by the government. If this happens, realization of the MDGs is likely to be stepped up. CSR's potential contributions to the MDGs were found to be hindered by corruption and cost of doing business. Lastly, MDG 8 and MDG 3 were perceived to be too ambiguous to be integrated into company CSR interventions, and to a certain extent were perceived to be carrying political intentions which conflict with the primary business intentions of profit maximization. Practical implications – Governments in developing countries that are still grappling with the MDGs can use this research when devising collaborations with private-sector companies. These documented CSR activities that contribute directly to specific MDGs can be factored into the priority public-private partnership arrangements. Private companies can also use these findings to frame their stakeholder engagement, especially with the government and also when setting CSR priorities that significantly contribute to sustainable development. Originality value – This research advances the “Post-2015 MDG Development Agenda” suggested during the United Nations MDG Summit in 2010, which called for academic and innovative contributions on how MDGs can be realized even after 2015.

Role reflections of police reservists: a study of volunteer reserve officers in Malaysia

2018 ◽  
Vol 41 (6) ◽  
pp. 813-827 ◽  
Author(s):  
Phaik Kin Cheah ◽  
N. Prabha Unnithan ◽  
Suresh Suppiah
Keyword(s):  
Police Officers ◽  
Design Methodology ◽  
Theory Approach ◽  
Structured Interviews ◽  
Content Type ◽  
The Public ◽  
Role Orientations ◽  
Grounded Theory Approach ◽  
Practical Implications ◽  
Insight Into

PurposeThe purpose of this paper is to investigate the work roles of the Royal Malaysia Police Volunteer Reserve officers.Design/methodology/approachA grounded theory approach was utilized for the generation and analysis of the data. Data were collected through interviews, observations and follow-ups. Semi-structured interviews were conducted with 20 male and female volunteer reserve officers and 5 regular police officers aged between 24 and 58 years of mixed socioeconomic backgrounds, ethnicities and ranking in the Royal Malaysia Police force. Two civilian respondents (spouses of the Police Volunteer Reserve officers) were also interviewed for this study for the purpose of theory sampling.FindingsThe data were analyzed qualitatively resulting in a model of Royal Malaysia Police Volunteer Reserve officer roles consisting of four orientations.Research limitations/implicationsStudy outcomes are discussed theoretically and administratively. The four role orientations identified will assist researchers studying police reserve volunteerism.Practical implicationsStudy outcomes allow administrators to utilize and deploy police reservists in consonance with the four role orientations identified.Social implicationsThis study provides insight into how police reservists conceive of and execute their roles as they negotiate them in relation to the regular police officers they work with and the public from which they are drawn.Originality/valueThis is the first study of police volunteerism in Malaysia.

Entrepreneurial resilience during the Covid-19 pandemic: navigating survival, continuity and growth

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Boyke Rudy Purnomo ◽  
Rocky Adiguna ◽  
Widodo Widodo ◽  
Hempri Suyatna ◽  
Bangun Prajanto Nusantoro
Keyword(s):  
Business Model ◽  
Creative Industry ◽  
Structured Interviews ◽  
Economic Sectors ◽  
Firm Level ◽  
Content Type ◽  
Qualitative Research Design ◽  
Economic Survival ◽  
Inquiry Approach ◽  
Adaptive Resilience

Purpose This study aims to explore how small and medium-sized enterprises (SMEs) in Indonesia display resilience in response to the Covid-19 pandemic. Design/methodology/approach A qualitative research design was used, which involved semi-structured interviews on five creative industry-based businesses in Yogyakarta, Indonesia. A narrative inquiry approach was used to obtain an in-depth understanding of SMEs’ resilience. The data obtained were analyzed using thematic analysis via MaxQDA 2020. Findings The Covid-19 pandemic triggered the emergence of both new opportunities and new constraints for SMEs. These, in turn, significantly interrupt their business model. SMEs are found to navigate survival, continuity and growth by drawing from their resourcefulness and firm-level strategies to cope with the new opportunities and constraints. Research limitations/implications This study was conducted qualitatively based on five SMEs in the creative industry in Indonesia. This limits the ability to compare the findings across different economic sectors. Practical implications SMEs facing emergent constraints may need to find new ways to recombine existing resources and simultaneously seek to innovate their business model. Business owners and entrepreneurs should adopt a positive mindset such as optimism, perseverance and efficacy, to cope with adversity. Growth-oriented SMEs may make use of a competitive mindset such as flexibility, speed and innovation, to spot and exploit opportunities that emerge from the crisis. Social implications SMEs’ resilience should be understood not only in terms of economic survival and continuity but, more deeply, about their social contribution to the localities where they operate. Originality/value This study illustrates the process of how adaptive resilience is adapted and executed by SMEs. It also contributes to entrepreneurial resilience and resourcefulness literature by explaining how entrepreneurs anticipate, respond to and leverage from the crisis.

The effects of COVID-19 on small and medium-sized enterprises: empirical evidence from Jordan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tala Abuhussein ◽  
Husam Barham ◽  
Saheer Al-Jaghoub
Keyword(s):  
Design Methodology ◽  
Business Models ◽  
Ad Hoc ◽  
Business Environment ◽  
Internal Communication ◽  
Structured Interviews ◽  
Content Type ◽  
Qualitative Research Design ◽  
The Impact ◽  
Factual Data

Purpose The ongoing coronavirus disease (COVID-19) pandemic has resulted in sudden changes in the macro environment and market behaviour, making most enterprises urgently reconfigure their business models to cope with changes following the COVID-19 outbreak. This paper aims to present empirical data on the effects of the COVID-19 crisis on small and medium-sized enterprises (SMEs), highlighting the initial conclusions regarding their crisis management. It presents factual data on how SMEs in Jordan can use entrepreneurship to combat uncertainty and promote new opportunities. Design/methodology/approach This study involves an exploratory qualitative research design, drawing from 32 semi-structured interviews of key informants from Jordanian SMEs in different stages of the crisis. The different coping strategies of the SMEs and their effectiveness in the first six months of the pandemic are then compared. Findings The findings show how Jordanian SMEs have adapted to cope with the changes in the business environment because of COVID-19. These strategies include modifying their operations that is moving from an ordinary business model to more tentative digitalisation, improving internal communication and restructuring ad hoc organisational culture. Originality/value The study presents important and timely implications for managers of Jordanian SMEs and policymakers by increasing the sensitisation and awareness of SMEs’ coping mechanisms. It is the first study in management that empirically analyses the impact of COVID-19 on Jordanian SMEs.

Broken chocolate: biomarkers as a method for delivering cocoa supply chain visibility

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pedro Lafargue ◽  
Michael Rogerson ◽  
Glenn C. Parry ◽  
Joel Allainguillaume
Keyword(s):  
Supply Chain ◽  
Supply Chains ◽  
Unknown Origin ◽  
Child Labour ◽  
Institutional Pressures ◽  
Structured Interviews ◽  
Data Set ◽  
Content Type ◽  
Modern Slavery ◽  
Chain Map

Purpose This paper examines the potential of “biomarkers” to provide immutable identification for food products (chocolate), providing traceability and visibility in the supply chain from retail product back to farm. Design/methodology/approach This research uses qualitative data collection, including fieldwork at cocoa farms and chocolate manufacturers in Ecuador and the Netherlands and semi-structured interviews with industry professionals to identify challenges and create a supply chain map from cocoa plant to retailer, validated by area experts. A library of biomarkers is created using DNA collected from fieldwork and the International Cocoa Quarantine Centre, holders of cocoa varieties from known locations around the world. Matching sample biomarkers with those in the library enables identification of origins of cocoa used in a product, even when it comes from multiple different sources and has been processed. Findings Supply chain mapping and interviews identify areas of the cocoa supply chain that lack the visibility required for management to guarantee sustainability and quality. A decoupling point, where smaller farms/traders’ goods are combined to create larger economic units, obscures product origins and limits visibility. These factors underpin a potential boundary condition to institutional theory in the industry’s fatalism to environmental and human abuses in the face of rising institutional pressures. Biomarkers reliably identify product origin, including specific farms and (fermentation) processing locations, providing visibility and facilitating control and trust when purchasing cocoa. Research limitations/implications The biomarker “meta-barcoding” of cocoa beans used in chocolate manufacturing accurately identifies the farm, production facility or cooperative, where a cocoa product came from. A controlled data set of biomarkers of registered locations is required for audit to link chocolate products to origin. Practical implications Where biomarkers can be produced from organic products, they offer a method for closing visibility gaps, enabling responsible sourcing. Labels (QR codes, barcodes, etc.) can be swapped and products tampered with, but biological markers reduce reliance on physical tags, diminishing the potential for fraud. Biomarkers identify product composition, pinpointing specific farm(s) of origin for cocoa in chocolate, allowing targeted audits of suppliers and identifying if cocoa of unknown origin is present. Labour and environmental abuses exist in many supply chains and enabling upstream visibility may help firms address these challenges. Social implications By describing a method for firms in cocoa supply chains to scientifically track their cocoa back to the farm level, the research shows that organizations can conduct social audits for child labour and environmental abuses at specific farms proven to be in their supply chains. This provides a method for delivering supply chain visibility (SCV) for firms serious about tackling such problems. Originality/value This paper provides one of the very first examples of biomarkers for agricultural SCV. An in-depth study of stakeholders from the cocoa and chocolate industry elucidates problematic areas in cocoa supply chains. Biomarkers provide a unique biological product identifier. Biomarkers can support efforts to address environmental and social sustainability issues such as child labour, modern slavery and deforestation by providing visibility into previously hidden areas of the supply chain.

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