Global convergence of accounting education

2016 ◽  
Vol 24 (3) ◽  
pp. 254-273 ◽  
Author(s):  
Satoshi Sugahara ◽  
Kim Watty
Keyword(s):  
Global Convergence ◽  
Design Methodology ◽  
Contextual Factors ◽  
Accounting Education ◽  
Education Standards ◽  
Content Type ◽  
Factors Affecting ◽  
Postgraduate Level ◽  
Country Study ◽  
Cross Country

Purpose The purpose of this paper is to investigate the overall perceptions of accounting academics from Japan and Australia about global convergence of accounting education; and their beliefs about the contextual factors affecting the goal of global convergence. Design/methodology/approach The sample of this research was collected via a questionnaire-based survey of accounting academics who were teaching at the undergraduate and postgraduate level in tertiary institutes in Japan and Australia. This study adapted the questionnaire originally used by Sugahara (2013) to extend the survey of accounting academics in Japan, to accounting academics in Australia. The questionnaire administered in this research asked their overall perceptions regarding the convergence of accounting education and associated contextual factors. Findings Findings reveal some similarities and differences across contextual factors that influence academic perceptions about global convergence. Further the authors identify a link between academic position and respondent views of global convergence. Originality/value The findings of this cross-country study provide insights for the International Accounting Education Standards Boards (IAESB) about the views of a key stakeholder group, accounting academics. Further the authors recommend the development of a communications strategy that targets accounting academics, and better explains the work of the IAESB and the intended value of global convergence using IES.

scholarly journals The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wafa Sassi ◽  
Hakim Ben Othman ◽  
Khaled Hussainey
Keyword(s):  
Design Methodology ◽  
Civil Law ◽  
Random Effects Model ◽  
Stock Liquidity ◽  
Content Type ◽  
Business Reporting ◽  
Country Study ◽  
Mandatory Adoption ◽  
Cross Country ◽  
The Impact

Purpose The purpose of this paper is to examine the impact of the mandatory adoption of eXtensible Business Reporting Language (XBRL) on firm’s stock liquidity. Design/methodology/approach Using a random-effects model, this study examines the impact of the mandatory adoption of XBRL (ADOPXBRL) on firm’s stock liquidity of 980 companies pertaining to 13 countries for a period from 2000 to 2016. Findings This paper finds that the mandatory ADOPXBRL affects negatively and significatively Amihud’s (2002) illiquidity ratio. Therefore, mandatory XBRL adoption enhances the firm’s stock liquidity. In addition, this paper finds that the impact of the mandatory ADOPXBRL on firm’s stock liquidity is more pronounced in civil law countries than in common law countries. Originality/value This paper contributes to the literature on the advantage of XBRL especially for the civil law countries by examining the impact of the mandatory ADOPXBRL on firm’s stock liquidity.

Supervision of lost pension accounts and unclaimed benefits

2019 ◽  
Vol 27 (3) ◽  
pp. 266-279
Author(s):  
Kyoung Gook Park ◽  
Dariusz Stańko ◽  
Darren McShane
Keyword(s):  
International Comparison ◽  
Design Methodology ◽  
Systematic Approach ◽  
Private Pension ◽  
Content Type ◽  
Pension Schemes ◽  
Country Study ◽  
Cross Country ◽  
Pension Benefits

Purpose The purpose of this paper is to investigate how private pension supervisors in selected jurisdictions monitor and address lost pension accounts and unclaimed pension assets or benefits and draw supervisory implications. Design/methodology/approach This paper is based on the survey on private pension schemes of selected International Organisation of Pension Supervisors member jurisdictions. Findings This paper finds that there are differences in severity of the issue of lost pension accounts and unclaimed pension benefits among jurisdictions, and that pension supervisors/regulators differ with regard to awareness of and approaches taken to handle this issue. Some jurisdictions show a well-established systematic approach to deal effectively with the problem of lost pension accounts or unclaimed benefits, while other jurisdictions are yet to recognise and tackle the issue. Originality/value To the best of the authors’ knowledge, this is the first larger cross-country study on lost pension accounts and unclaimed benefits in private pension schemes. The paper presents international comparison of this issue in 32 different jurisdictions and provides examples of good supervisory or regulatory practices.

scholarly journals Sustainability level, corruption and tax evasion: a cross-country analysis

2016 ◽  
Vol 23 (2) ◽  
pp. 328-348 ◽  
Author(s):  
Hichem Khlif ◽  
Achraf Guidara ◽  
Khaled Hussainey
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Policy Implications ◽  
Content Type ◽  
Global Competitiveness ◽  
Country Analysis ◽  
Cross Country ◽  
The Relationship ◽  
Global Competitiveness Report

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013. Findings This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular. Originality/value Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

Organizing sports events: the promoters’ perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Brochado ◽  
Pedro Dionísio ◽  
Maria do Carmo Leal ◽  
Adrien Bouchet ◽  
Henrique Conceição
Keyword(s):  
Design Methodology ◽  
Stakeholder Management ◽  
Business Plan ◽  
Measurement Tool ◽  
Sports Facilities ◽  
City Image ◽  
Event Management ◽  
Content Type ◽  
Factors Affecting ◽  
Sports Events

Purpose This study aims to develop a battery of items that assess the factors affecting sports events’ success from the promoters’ perspective and a measurement tool that identifies these stakeholders’ main priorities based on the importance-performance analysis (IPA) framework. Design/methodology/approach The research was conducted using mixed methods. In the first qualitative step, sports event management’s main dimensions were identified based on the existing literature and a comprehensive battery of corresponding items were developed via content analysis of interviews with experts. The second quantitative step focused on Lisbon, the 2021 European City of Sport. Promoters of 21 different medium or large sports events (number = 41 respondents) were asked to fill out a survey ranking each dimension’s items by performance and room for improvement. The IPA’s results are presented both for the overall sample and by promoter type (i.e. events with or without sports facilities). Findings The 46 items identified fall into the following three categories: sports infrastructure, city image and hospitality and event management (i.e. pre-event, event and post-event). Pre-event includes stakeholder management, organigram and responsibilities, business plan, marketing mix, risk assessment and sponsorship management. Sponsorship management stands out among the areas considered a priority by event promotors. Originality/value This study adds to the literature by offering a comprehensive approach to assessing empirically all stages of the event management process.

Customer process-centric artefacts: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Elisabeth Zsoka Palvölgyi ◽  
Jürgen Moormann
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Business Processes ◽  
Contextual Factors ◽  
Research Gaps ◽  
Content Type ◽  
Research Fields ◽  
Management Literature ◽  
Research Frameworks ◽  
Descriptive Knowledge

PurposeCompanies that strive to provide customers with value in their processes benefit from artefacts that allow them to better understand customer processes (CPs) and to influence CPs in ways that are valuable for customers. Such CP-centric artefacts (CPCAs) carry various labels across research fields, which inhibit their application or utilization for developing further artefacts. This study provides a structured overview of existing CPCAs and investigates which research foundations promote their development.Design/methodology/approachTwenty-five CP-related keyword combinations are applied in several iterations using multiple (meta) search engines to identify papers on CPCAs across different research streams. Introduced research frameworks organize the identified artefacts and indicate research gaps and reasons why some approaches are more successful in developing CPCAs than others.FindingsExisting CPCAs cover different aspects of CPs and utilize contextual factors of CPs to varying degrees to analyse or influence CPs. Research gaps are identified that indicate opportunities to develop further CPCAs. Taking instantiated methods in combination with CP-related descriptive knowledge as a foundation yields the highest potential for generating beneficial CPCAs.Originality/valueThis paper contributes to CP management literature by offering a foundation for the generation of CPCAs suitable for analysing and influencing CPs of end-consumers. This supports the establishment of a CP management aiming at optimizing both, interlinked business processes and CPs.

Are Kenyan lecturers motivated to teach?

2019 ◽  
Vol 12 (4) ◽  
pp. 599-607
Author(s):  
Harry Kipkemoi Bett
Keyword(s):  
Higher Education ◽  
Design Methodology ◽  
Contextual Factors ◽  
General Assumption ◽  
Faculty Members ◽  
Current Status ◽  
General Belief ◽  
Teaching And Research ◽  
Content Type ◽  
Practical Implications

Purpose The purpose of this paper is to provide a discussion on the overlooked side of motivation among Kenyan lecturers: the motivation to teach. Design/methodology/approach The paper is generally a review of the current status of lecturer motivation in Kenya in relation to their teaching and research. This has been done anchored on Herzberg’s two-factor theory. Findings While the general belief is that lecturers are more motivated to teach than to engage in research owing to immediacy of returns (from teaching), arguments are given showing that contextual factors may contribute to lecturer demotivation in their teaching. Practical implications There is need to increase the number of lecturers in higher education in Kenya so as to mitigate against the overwhelming workload affecting many faculty members. A balance between hygiene and motivators should also be borne in mind, especially in relation to teaching and research. Originality/value The general assumption in literature is that since many lecturers in Kenya are not engaging in research, they must be motivated to teach. This study, however, argues that many contextual challenges do not motivate lecturers in the country to teach.

Ten years as editor of ILDS and 35 years in ILL and document supply: thoughts of the outgoing editor

2011 ◽  
Vol 39 (4) ◽  
pp. 211-216 ◽  
Author(s):  
Mike McGrath
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Factors Affecting

PurposeThe aim is to distil the knowledge gained in 10 years of editing ILDS and 35 years in the business.Design/methodology/approachFactors affecting the change in demand for ILL are considered as well as the reasons for variation between countries.FindingsThe finding is that ILL has an optimistic future.Originality/valueThe article provides an overview from the retiring editor of ILDS.

Factors affecting spin-off creation

2014 ◽  
Vol 8 (2) ◽  
pp. 103-110 ◽  
Author(s):  
Rosa Caiazza
Keyword(s):  
Empirical Analysis ◽  
Theoretical Approach ◽  
Design Methodology ◽  
Content Type ◽  
Factors Affecting ◽  
Multilevel Perspective ◽  
Main Factors

Purpose – The aim of the paper is to present a theoretical approach and an empirical analysis of factors affecting the spin-off creation, as although research on spin-off has increasingly received attention in recent years, few studies have focused on the main factors of the spin-off creation. Design/methodology/approach – Considering the exploratory nature of our research objectives, the Université Libre de Bruxelles cases were chosen to evidence macro-, meso- and microfactors that affect the university's ability to create a spin-off. Findings – Many factors that affect the spin-off creation were evidenced. Originality/value – A multilevel perspective for the spin-off analysis was offered.

Factors affecting desire to negotiate again

2017 ◽  
Vol 32 (1) ◽  
pp. 16-29 ◽  
Author(s):  
Denise Fleck ◽  
Roger Volkema ◽  
Sergio Pereira ◽  
Lara Vaccari
Keyword(s):  
Outcome Measures ◽  
Design Methodology ◽  
Negotiation Process ◽  
Content Type ◽  
Factors Affecting ◽  
Negatively Associated ◽  
Process And Outcome ◽  
The Mean ◽  
Personality Process ◽  
E Mail

Purpose The purpose of this paper is to investigate the effects of negotiation process and outcome on an individual’s desire to negotiate again with the same counterpart. Design/methodology/approach Data were collected from 115 dyads representing two companies negotiating an eight-issue property leasing agreement via e-mail. Desire to negotiate again was regressed on demographic/personality, process, and outcome measures. Findings Reaching an agreement was found to be significantly related to desire to negotiate again, while the number of messages exchanged and the mean number of competitive tactics employed were positively and negatively associated with reaching an agreement, respectively. Further, perceived honesty of self and counterpart were also associated with an individual’s desire to negotiate again. Originality/value This study focuses on an aspect of real negotiations often overlooked by researchers – the likelihood of future encounters with the same party – and examines three categories of factors that could affect a party’s desire to negotiate with a counterpart again – demographic/personality, process, and outcome (actual and perceived).

Determinants of ethical work behaviour of Malaysian public sector auditors

2018 ◽  
Vol 10 (1) ◽  
pp. 21-34 ◽  
Author(s):  
Suhaiza Ismail ◽  
Nursia Yuhanis
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Ethical Climate ◽  
Professional Commitment ◽  
Ethical Ideology ◽  
Ethical Values ◽  
Content Type ◽  
Factors Affecting ◽  
Corporate Ethical Values ◽  
Ethical Work

Purpose The purpose of this paper is to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: to investigate the influence of ethical climate on public sector auditors ethical work behaviour; to examine the effect of professional commitment on ethical work behaviour of public sector auditors; to investigate the effect of corporate ethical values (CEV) on ethical work behaviour of public sector auditors; and to examine the effect of ethical ideology on ethical work behaviour of public sector auditors. Design/methodology/approach The respondents of the study were public sector auditors of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, CEV, professional commitment, ethical ideology and organisational misbehaviour, a total of 382 were received and usable. In achieving the research objectives, multiple regressions were performed. Findings The results reveal that ethical work behaviour among public sector auditors in Malaysia is influenced by law and independence ethical climate, professional commitment, CEV and both idealism and relativism ethical ideology. Originality/value The present study provides new additional empirical evidence on determinants of ethical work behaviour of auditors in public sector from a developing economy (i.e. Malaysia) which is currently limited.

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