Professionalization in Asia – whence and whither

2019 ◽  
Vol 32 (8) ◽  
pp. 2253-2281 ◽  
Author(s):  
Wai Fong Chua ◽  
Maria Cadiz Dyball ◽  
Helen Yee

Purpose The purpose of this paper is twofold: first, to assess the impact of the 1999 Special Issue on Professionalization in Asia in the Accounting, Auditing and Accountability Journal (AAAJ); and second, more generally to review research on this topic post-1999. Design/methodology/approach The paper starts with a discussion of the research articles of the Special Issue. It then identifies research that has cited papers in the Special Issue and which focusses on professionalization in Asia to identify relevant subsequent research. In addition, a literature search is conducted to locate post-1999 work that has not cited papers from the Special Issue but has investigated the same topic area. Analyzing both sets of work enables an integrated review of the field and aids the identification of future research opportunities. The study covers published research articles and books on professionalization projects in Asia from 1999 to 2018. In this paper, reference to Asia focusses on East Asia (including countries such as China and Japan), South Asia (including countries such as Bangladesh, India and Sri Lanka), and South East Asia (including countries such as Brunei, Cambodia, Indonesia, Malaysia, the Philippines and Vietnam). Given the elapsed time of near 20 years, there has been sufficient time for research to be published. Therefore, the review focusses on published output only and does not discuss unpublished theses, conference proceedings nor working papers. Findings First, the Special Issue of AAAJ in 1999 generally adopted a critical lens and studied professionalization as projects of market closure and collective mobility. The corporatist framework of Puxty et al. (1987) provided a useful framing to analyze the influence of states, markets and communities on professionalization. Second, the Special Issue has helped to spur interest in understanding professionalization in the region. Post-1999, there are studies of countries not covered in the Special Issue. Third, the themes identified in the Special Issue continue to be relevant and are examined in post-1999 work: the active role of the state, the legacies of colonization, the activities of transnational accounting bodies; and to a lesser degree, the influence of transnational accounting firms. Finally, future research could usefully focus on: the distinctive and more expansive role of Asian state agencies; the conduct of deeper comparative research; the role of accounting firms in the region; and the impact of transnational agencies such as the International Federation of Accountants and the World Bank. Research limitations/implications There are three limitations. First, the review of literature omits unpublished research such as PhD theses and working papers. Second, it focusses only on research published in English. As a result, some work may be excluded. Third, it assesses the contribution of a single issue (i.e. the 1999 AAAJ Special Issue) and does not discuss work that preceded 1999. Originality/value This paper is aimed at assessing the impact of the 1999 Special Issue but also presents a wide-ranging analytical review of published research on accounting professionalization in Asia since 1999. The paper identifies several areas for future research and proposes a modified model of state-market-community-profession relations. In particular, the paper emphasizes the large and distinctive roles of Asian state agencies and the activities of transnational actors (both those within the profession as well as those that are external).

2021 ◽  
Vol 26 (4) ◽  
pp. 453-466
Author(s):  
Jos Akkermans ◽  
Ricardo Rodrigues ◽  
Stefan T. Mol ◽  
Scott E. Seibert ◽  
Svetlana N. Khapova

PurposeThis article aims to introduce the special issue entitled “the role of career shocks in contemporary career development,” synthesize key contributions and formulate a future research agenda.Design/methodology/approachThe authors provide an introduction of the current state-of-the-art in career shocks research, offer an overview of the key lessons learned from the special issue and present several important avenues for future research.FindingsThe authors discuss how the special issue articles contribute to a better understanding of career shocks' role in contemporary career development, focusing on (1) conceptual clarity of the notion of career shocks, (2) career outcomes of career shocks, (3) mechanisms that can explain the impact of career shocks and (4) interdisciplinary connectivity.Originality/valueThis article offers a synthesis of the critical contributions made within this special issue, thereby formulating key ways to bring the field of career shocks research forward. It also provides new avenues for research.


2017 ◽  
Vol 38 (8/9) ◽  
pp. 437-454 ◽  
Author(s):  
Shivendra Singh ◽  
Ramesh Pandita

Purpose The purpose of this paper is to examine the impact and role of libraries of the Institutes of Management in India in their research output. The study is based on the seven point performance evaluation parameter, whereby each individual library has been ranked on the basis of aggregate performance against each individual parameter. Some of the key parameters evaluated, include, preference of resource procurement namely, electronic or print, utilisation of library budget towards the procurement of print and electronic resources, average fund utilisation on resource procurement against each published research article and average fund utilisation on resource procurement against each faculty member. Research output against each faculty member and various other similar aspects have been evaluated. Design/methodology/approach The study is limited to the management institutes of India, but the findings can be generalised to assess omit it the overall trend across the management institutes in general and India in particular. The study is based on 2016 ranking list of Institutes of Management in India, compiled and released by the Ministry of Human Resource and Development, Govt. of India for the period 2012-2013, 2013-2014 and 2014-2015. Findings From the data analysis, it emerged that almost three-fourth of the library budget in the leading Management Institutes across India is being spent on the procurement of e-documents, mostly in the form of subscription of online journals. On average 1.18 research articles have been published by each faculty member during the period of study from each institute under study, with an average annual institutional research output of 19.63 research articles. In terms of resource allocation, on average Indian Rupees (INR) 0.986/million has been spent by each institutional library on the resource procurement against each published research article, and INR1.166/million has been spent on the resource procurement against each faculty member. Practical implications The study is an attempt to seek correlation between the money spend on the procurement of resources and its direct impact on the research output of that particular institution. Originality/value The study is original and first of its kind, undertaken in India.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zheng Li ◽  
Jun Li ◽  
Jin Chen ◽  
Tsvi Vinig

Purpose This is a special issue of Chinese Management Studies and this study aims to engage with debates on innovation in China and to provide new insights for innovation research in the context of China, seeking to develop a greater understanding of the concept of “innovation with Chinese characteristics”. Design/methodology/approach This study reviews the Chinese innovation management literature in general and the selected papers in this special issue in particular and proposes two new directions for future research. Findings The nine papers that constitute this special issue present research on important aspects of innovation in China, ranging from the effectiveness of government subsidisation for innovation, the impact of fiscal decentralisation on innovation, the role of management behaviour in promoting (or discouraging) innovation and the effects of differing business models on innovation. These papers shed valuable new light on the theory and practice of innovation in China. The papers are discussed in the context of four primary arguments about innovation management in China identified from the broader literature in the field. These relate to the pattern of China’s innovation performance over time, the reasons for its effectiveness, the role of alliances and influences of indigenous factors. It is also shown that management of the internationalisation of innovation and of efficient internal innovation are two important directions for future research on Chinese innovation in an era of de-globalisation. Originality/value The studies presented here provide valuable contributions to theory building in innovation research, as well as some important ideas for directions of future research on innovation in China in the new era of de-globalisation.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Grazia Ietto-Gillies

Purpose The purpose of this paper is to analyse the impact of major structural changes on the conceptualization of the transnational corporation (TNC) based on foreign direct investment (FDI) and on indicators of transnationality. Design/methodology/approach Analysis of three major structural changes which impact the current conception of transnationality. They are: the rise of digital companies; the increased role of finance in the economy; externalization of activities via non-equity modalities (NEMs) with an impact on FDI and on the labour market. Findings The paper finds that the current concept of transnationality needs widening to take account of companies with a low degree of fixed assets abroad such as the digital and the financial companies and those internationalizing via NEMs, as well as to take account of the evolving relationship between TNCs and labour. Research limitations/implications Future research along the lines proposed should consider: working explicitly with the new, inclusive concept of transnationality and arrive at an empirical estimate of the proposed indices of transnationality which modify and amplify the current United Nations Conference on Trade and Development indices. Social implications Useful for understanding the nature of transnationality in the twenty-first century and for developing policies. Originality/value The paper proposes a new concept of transnationality and of the TNC, one that allows for new ways of organizing direct business activities abroad. It also proposes broadening the list of indicators of transnationality.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maja Dorota Wojciechowska

Purpose The purpose of the paper is to present the latest scholarly trends in the field of social capital in libraries, to review research concepts published by LIS professionals and to suggest further research possibilities in this area. Design/methodology/approach This paper presents a review and critical analysis of literature associated with research on social capital in libraries to highlight its importance for the development of LIS and its impact on the functioning of environments linked with various types of libraries. The goal of literature analysis was to determine the current condition of research on social capital in libraries. The main trends were identified and the need for further qualitative analyses, which are missing at the moment, was confirmed. Findings It was determined that, so far, LIS professionals have focussed mainly on the role of municipal libraries in developing social capital, the problem of building trust, especially in immigrant circles and the impact of libraries on promoting a civil society. Academic libraries, rural libraries, organisational capital in libraries and individual social capital of librarians were a much less frequent subject of research. The role of libraries in developing social capital in educational (primary and secondary education) and professional (non-university professionals) circles is practically non-existent in research, and it will require in-depth studies and analyses in the coming years. Originality/value This paper constitutes a synthetic review of the latest research concepts concerning social capital in libraries. It identifies the most important research trends and areas that so far have not been explored and suggests research methods to help LIS professionals design future research in this area more effectively.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alexander Varón Sandoval ◽  
Mónica Bibiana González Calixto ◽  
María del Pilar Ramírez Salazar

Purpose The purpose of this study is to reflect on some actions carried out in Colombia, both at the governmental and organizational levels, that can be considered collaborative innovations and that have emerged within this pandemic context seeking to generate an increase in trust and the awakening of others’ emotions, as well as manifestations or expressions of trust and emotions by the population. Design/methodology/approach Through a qualitative descriptive study, innovation strategies applied by different sectors to address the current situation of preventive isolation are identified, with the subsequent identification of manifestations resulting from the execution of the strategies and analyzes of the implications in terms of emotions and confidence as research constructs. Findings Actions taken by the public administration, instead of generating trust and instilling positive emotions, have generated the opposite and there is evidence of greater acceptance of actions when they come from the general population through strategies that can be assimilated into the application of open collaborative innovation. Originality/value This study raises future research challenges, in addition to the practical implications that it may have in terms of the vision of the role of the state and citizens and the impact of administrative decisions regarding the generation of trust and the presence of positive emotions in a crisis context.


2020 ◽  
Vol 21 (14) ◽  
pp. 4872
Author(s):  
Stefan Bauersachs ◽  
Carmen Almiñana

This Special Issue, “Embryo-Maternal Interactions Underlying Reproduction in Mammals”, gathers a collection of 23 articles, 16 original research articles and 7 up-to-date reviews, providing new findings or summarizing current knowledge on embryo–maternal interactions in seven different mammalian species including humans. Considering the different players involved in these embryo-maternal interactions, articles are mainly focused on one of these different players: the oviduct, the uterus, the embryo or the emergent extracellular vesicles. Additionally, a few articles bring up the impact of reproductive, but also non-reproductive, diseases, as well as stress factors, on the establishment of pregnancy. We hope the readers enjoy this collection of articles and that the knowledge assembled here will support and inspire current and future research investigations. We would like to thank all authors for their contributions to this Special Issue.


Author(s):  
Sohail Akhtar ◽  
Mohd Anuar Arshad ◽  
Arshad Mahmood ◽  
Adeel Ahmed

Purpose The purpose of this paper is to explore the impact of spiritual quotient (SQ) on the organisational sustainability from the Islamic perspective. Till date, many organisations around the world are facing environmental, social and economic issues affecting their organisational sustainability. Design/methodology/approach The present paper is conceptual paper based on literature review on employee’s behavioural issues and role of SQ for organisational sustainability. Findings This present paper argues that SQ must be considered as the important factor for employee development in the organisation. It develops spiritual awareness among employees which enhances their productivity within the organisation. Furthermore, SQ is necessary means of identifying and harnessing deeper inner resources with the capacity to care for the well-being of the organisation and advance its development. Research limitations/implications The paper suggests SQ and its multi-dimensions with the implication for future research in organisational sustainability. Originality/value The paper discusses the development of the concept of SQ from the Islamic perspective.


2016 ◽  
Vol 29 (4) ◽  
pp. 526-541 ◽  
Author(s):  
Ken McPhail ◽  
John Ferguson

Purpose – The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and Human Rights (the Guiding Principles) in June 2011, initiatives related to their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of the key initiates – accounting research has, hitherto, lagged behind this growing momentum. In order to address this lacunae, this paper develops an agenda for future research in the area of accounting and human rights. In doing so, the paper provides an overview of the important contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach – This paper draws together and identifies key issues and themes related to the rapidly evolving research and policy domain of business and human rights and considers the relevance of these issues to accounting research. Findings – The paper highlights the wide-ranging impact the Guiding Principles and other developments in business and human rights have for accounting practice and draws attention to potential areas of research for accounting scholars. In particular, the paper highlights the emergence of business and human rights due diligence requirements, including their management and reporting. Further, the paper draws attention to the development of business and human rights reporting and assurance practice – which, while still in its infancy, has gathered considerable momentum and support. Research limitations/implications – The paper provides important insights into emerging issues and developments in business and human rights that have clear relevance to accounting research and practice. Originality/value – This paper, and the other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake research in this significant and emerging field.


2016 ◽  
Vol 20 (3) ◽  
pp. 417-422 ◽  
Author(s):  
Pedro Soto-Acosta ◽  
Juan-Gabriel Cegarra-Navarro

Purpose The purpose of this special issue is to point out the possibilities of new information and communication technologies (ICTs) for knowledge management (KM) in organizations, offering different perspectives on and approaches for the role of new ICTs for KM, as well as measuring the impact and diffusion of new ICTs for KM within organizations. Design/methodology/approach The selection of the papers included in this special issue is largely based on the work of the conference “7th European Conference on Intellectual Capital - ECIC” (April 2015, Cartagena, Spain), where the special issue editors organized a track on “New ICTs for Knowledge Management in Organizations”. The conference gathered leading scholars in the fields of intellectual capital and KM, dealing with the acquisition, creation and sharing of collective intelligence and how to utilize increased academic knowledge and networking in promoting economic and organizational innovations and changes. Findings The collection of papers covered in this special issue identifies challenging problems on the role of new ICTs for KM and their role in the design and implementation of innovative products, services or processes in organizations. Research limitations/implications The special issue tries to offer some new relevant advances for the academic and practice communities in the growing body of research analyzing new ICTs for KM. However, the theoretical and empirical advances showed represent only a partial view, which corresponds to the impact of new ICTs for KM at the organizational level of analysis. Practical implications The nature of new ICTs, such as social networking tools, wikis, internal blogging and the way they are used, suggest that nowadays they may differ from traditional organizational systems in two critical ways: the voluntary (typically not mandatory) use and their lack of activity or process orientation. Originality/value The special issue explores the phenomena by integrating different perspectives and approaches, including qualitative and quantitative empirical. This integration overcomes some limitations about the understanding of the issues under investigation.


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