scholarly journals Developing corporate accounting regulation in Libya past and future challenges

2014 ◽  
Vol 4 (1) ◽  
pp. 22-56 ◽  
Author(s):  
Essa El-Firjani ◽  
Karim Menacere ◽  
Roger Pegum
Keyword(s):  
Banking Sector ◽  
Structured Interview ◽  
International Accounting ◽  
Structured Interviews ◽  
Financial Reports ◽  
Content Type ◽  
Generally Accepted Accounting Principles ◽  
Accounting Regulation ◽  
Accounting Practice ◽  
Public Corporations

Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators. Findings – This paper found general agreement that the accounting regulation of public corporations and banks is strongly influenced by the Libyan Commercial Code and the Income Tax Law. Although listed companies and the banking sector in Libya are required to comply with International Accounting Standards (IASs), the majority of them still comply with the US Generally Accepted Accounting Principles (US GAAP). Moreover, the conclusion that can be drawn from this study is that the enforcement of IASs through the Libyan Accountants and Auditors Association (LAAA), local auditors and the Libyan Stock Market has not achieved its purpose. The results also indicate that the accounting profession in Libya is still in its infancy and still lacks clear structure in order to develop corporate accounting practice and it appears to play only an important role in retaining external influences on the accounting practice. The empirical results of this research show that the Salter and Niswander (1995) criteria (longevity, setting exam and auditors’ opinion on companies’ financial reports) found that the level of professionalism in Libya is below the required standard. Originality/value – This paper focuses on corporate accounting regulation and practices and the role of the LAAA in the development of corporate accounting in Libya. This paper, therefore, aims to contribute to the literature by examining the corporate accounting regulation in Libya and fills a gap in international accounting research.

Residents’ attitudes toward tourism development at Al-Juhfa, Saudi Arabia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Ahmad Algassim ◽  
Akhmad Saufi ◽  
Diswandi Diswandi ◽  
Noel Scott
Keyword(s):  
Saudi Arabia ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Tourism Development ◽  
Structured Interview ◽  
Environmental Benefits ◽  
Structured Interviews ◽  
Content Type ◽  
Negative Impacts ◽  
Residents Attitudes

Purpose Al-Juhfa is a small village located near Rabigh City, between Makkah and Madinah, Saudi Arabia, with significant archaeological and religious resources. The purpose of this paper is to examine residents’ attitudes toward tourism development at Al-Juhfa. Design/methodology/approach The qualitative study uses purposive interviewing to recruit informants. Data was collected using semi-structured interview and open-ended questions. Eight semi-structured interviews were made and a list of open-ended questions was distributed to 134 informants. All data were analysed and no new codes were found after the answer of the first 49 informants analysed. Findings The results show that residents’ attitudes toward tourism development in general were positive with residents expecting to receive economic, social and environmental benefits. Residents were aware of potential positive and negative impacts of tourism development and appeared to balance these in developing their attitudes. Tourism was seen to empower residents and the religiosity of the community influenced their perception of tourism development. Originality/value This study contributes to the literature by supporting the use of social exchange theory in this context and by recommending the inclusion of religiosity in further studies.

Medical student and psychiatrist perceptions towards a psychiatric career

2017 ◽  
Vol 22 (4) ◽  
pp. 315-323
Author(s):  
Thomas Flamini ◽  
Natasha R. Matthews ◽  
George S. Castle ◽  
Elliot M. Jones-Williams
Keyword(s):  
Medical Student ◽  
Medical Students ◽  
Medical School ◽  
Family Life ◽  
Design Methodology ◽  
Online Survey ◽  
Structured Interview ◽  
Structured Interviews ◽  
Content Type ◽  
Practical Implications

Purpose The purpose of this paper is to investigate perceptions towards a career in psychiatry among medical students and psychiatrists and identify how recruitment into the specialty may be improved. Design/methodology/approach This study locally compares medical student and psychiatric doctor responses to a structured online survey and structured interviews with key managerial figures in the Humber NHS Foundation Trust. Findings Comparison across two main areas (pre-decision exposure to psychiatry and reasons for considering a psychiatric career) found that both students and doctors were influenced to make a choice about a career in psychiatry during medical school. Medical students found compatibility with family life to be more important when considering psychiatry, whereas doctors cited content-based reasons as significant pull factors. Stigma and fear of being harmed deterred some students from choosing a career in psychiatry. Structured interview responses reiterated the importance of pre-medical school and undergraduate mentorship in bolstering future recruitment to psychiatry. Practical implications Medical students perceive certain career issues differently to their postgraduate counterparts. Widening the content-based appeal of psychiatry and optimising the medical school experience of the specialty via varied and high-quality placements may be a key step towards tackling the national shortfall in qualified psychiatrists. Originality/value This is the first published study comparing medical student and psychiatric doctor perceptions of a career in psychiatry.

Flood resilience in Malaysian cities: a case study of two towns in Johor state

2019 ◽  
Vol 11 (3) ◽  
pp. 329-342 ◽  
Author(s):  
Tej Kumar Karki
Keyword(s):  
Research Question ◽  
Structured Interview ◽  
Urban Flooding ◽  
Structured Interviews ◽  
Flood Vulnerability ◽  
Content Type ◽  
Land Use Regulations ◽  
Flood Disasters ◽  
Institutional Resources

Purpose This paper has carried out a case study of two flood-prone towns in Johor state, Malaysia, to understand how resilient the residents and local authorities were in dealing with the flood disasters in terms of their ability to anticipate, mobilize institutional resources, adapt and respond. Design/methodology/approach This research conducted semi-structured interviews with flood-affected residents, flood disaster managers and planners, and assessed land use regulations and institutional strengths to answer the research question. Findings The results showed that the residents’ anticipatory capacity to flood risks was weak and both the human and institutional resources were insufficient in coping with and responding to urban flooding. Research limitations/implications This research has not carried out questionnaire survey of large number of residents. It is based on semi-structured interview of ten residents in two Malaysian cities. Practical implications The insights drawn from this research would help develop flood-resilient policies for Malaysian cities. The global communities exposed to flood disasters too benefit from the Malaysia’s minute but crucial human and institutional experiences in urban flooding. Social implications Being resilient to all these small but important flood concerns has huge potential to reduce vulnerability and disaster risks and protect the lives and properties of flood affected urban residents. Originality/value The research focus in Malaysia is less on flood resilience and more on flood modeling and hydrology analysis. In this sense, this research is new because it talks more on flood vulnerability and resilience issues at the community level and gives a perspective on current Malaysian town's state of flood resilience culture and practices.

scholarly journals Strategizing in English hospitals: accounting, practical coping and strategic intent

2019 ◽  
Vol 32 (5) ◽  
pp. 1270-1296
Author(s):  
Christos Begkos ◽  
Sue Llewellyn ◽  
Kieran Walshe
Keyword(s):  
Coping Mechanism ◽  
Business Managers ◽  
Structured Interviews ◽  
Financial Reports ◽  
Content Type ◽  
Strategic Intent ◽  
Emergent Strategy ◽  
Business Cases ◽  
Organisational Strategy ◽  
Clinical Directors

Purpose The purpose of this paper is to investigate the intricate ways in which accounting is implicated in the unfolding of strategizing in a pluralistic setting. The authors treat strategizing as a practical coping mechanism which begins in response to a problem and unfolds over time into an episode. This approach enables the authors to explore strategizing pathways and the ways they can mobilise accounting to advance from practical coping to explicit strategic intent. Design/methodology/approach The authors conducted semi-structured interviews with Clinical Directors, Business Managers and Finance personnel at three NHS hospitals. Documents were also collected, such as business cases and financial reports. The authors employed theories on strategizing agency, episodes and practical coping to select examples of strategizing and indicate how strategizing is constructed and performed. The authors present the results of this qualitative analysis in three strategizing narratives. Findings The analysis highlights how Clinical Directors’ strategizing with accounting, in response to their financial problems, can take on contesting, conforming and circumventing modes. As the strategizing pathway unfolds, accounting acts as an obligatory passage point through which Clinical Directors pursue their strategic intent. Along each pathway the authors identify, first, where practical coping takes on a clear strategic intent and, second, whether this emergent strategy proves efficacious. Originality/value The authors contribute to the nascent body of accounting and strategizing studies through seeing strategizing with accounting, not as the formulation of explicit organisational strategy as “done” in board rooms and strategy meetings, but as an impromptu response to a critical financial problem within a localised organisational setting. In response to a problem, actors may realise their immanent strategizing through their engagement with accounting practices.

Losing control: the gap in multi-level government reporting

2019 ◽  
Vol 31 (2) ◽  
pp. 264-284 ◽  
Author(s):  
Josette Caruana ◽  
Kimberly Zammit
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Fiscal Federalism ◽  
Central Government ◽  
Structured Interviews ◽  
Government Officials ◽  
Financial Reports ◽  
Content Type ◽  
Budget Execution

PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.

scholarly journals Role of organizational career websites for employer brand development

2019 ◽  
Vol 27 (1) ◽  
pp. 149-168 ◽  
Author(s):  
Priya Gunesh ◽  
Vishwas Maheshwari
Keyword(s):  
Undergraduate Students ◽  
Design Methodology ◽  
Banking Sector ◽  
Structured Interviews ◽  
Employer Branding ◽  
Content Type ◽  
Brand Development ◽  
Employer Brand ◽  
Purposive Sample

PurposeThe paper aims to demonstrate the utilization of banks’ career website for publicizing the employer branding strategy to enable effective strategic talent relationship management through talent attraction, engagement and retention.Design/methodology/approachA qualitative approach using purposive sample comprising HR professionals involving HR directors, reward managers and talent relationship managers, participated in semi-structured interviews.FindingsThis paper provides empirical insights on the use of career websites to disseminate the employer brand. The findings reveal the presence of recruitment orientation career websites across the banking sector. It also conveys HR practitioners’ suggestions for revamping the banks’ career websites to a more screening orientation approach for greater interactivity by both the internal and external talent pools.Research limitations/implicationsThe paper depicts the importance attributed around the utilization of career websites in promoting the employer brand by the HR community across the banking sector. It provides clear insights about the specific contents of career websites to enable sustainable talent attraction, engagement and retention.Originality/valueThis paper provides a qualitative insight to the study of employer branding and career websites. Whereas most previous research on career websites have been of a quantitative nature relying predominantly on fictitious websites, having mostly undergraduate students as research participants. This study contributes enormously to the existing literature and practice by unveiling the perceptions of HR professionals on the dissemination of the employer brand through the career website.

Credit risk management of Ghanaian listed banks

2016 ◽  
Vol 58 (2) ◽  
pp. 162-178 ◽  
Author(s):  
Michelle Ayog-Nying Apanga ◽  
Kingsley Opoku Appiah ◽  
Joseph Arthur
Keyword(s):  
Risk Management ◽  
Credit Risk ◽  
Management Practices ◽  
Banking Sector ◽  
Banking Industry ◽  
Credit Risk Management ◽  
Structured Interviews ◽  
Content Type ◽  
Credit Risks ◽  
Commercial Loans

Purpose – The study aims to assess credit risk management practices within financial institutions in Ghana. Specifically, the study compares credit risk management practices of listed banks in Ghana with Basel II (1999). Design/methodology/approach – The analysis is based on data gathered from varied sources, namely, use of questionnaires, analysis of internal credit policies and procedure manuals and semi-structured interviews and discussions with credit risk managers of the selected banks in May 2007 and October 2014. Findings – Overall, the credit risk management practices within listed banks in Ghana are in line with sound practices. The only dissimilarity, however, is the role of the board of directors in defining acceptable types of loans and maximum maturities for the various types of loans. The listed banks in Ghana are also exposed to credit risks associated with granting both corporate and small business commercial loans and the use of collaterals to mitigate their credit risk exposures. Practical implications – Banks in Ghana should consider developing the skills of all their personnel and appropriately motivating those involved in the credit risk management processes to ensure that they carry out this process efficiently. Originality/value – Research into credit risk management in the banking industry from the Ghanaian perspective remains scant. This study is, therefore, timely, and its findings are invaluable for the efficient management of credit risk in the banking industry. This study provides policy recommendations which will enhance shareholder value and, in this way, contribute to greater stability in the banking sector in developing countries, in particular.

scholarly journals Exploring HR practitioners’ perspective on employer branding and its role in organisational attractiveness and talent management

2017 ◽  
Vol 25 (5) ◽  
pp. 742-761 ◽  
Author(s):  
Vishwas Maheshwari ◽  
Priya Gunesh ◽  
George Lodorfos ◽  
Anastasia Konstantopoulou
Keyword(s):  
Human Resource ◽  
Multinational Enterprises ◽  
Banking Sector ◽  
Talent Management ◽  
Embryonic Stage ◽  
Structured Interviews ◽  
Employer Branding ◽  
Senior Managers ◽  
Content Type ◽  
Professional Perspective

Purpose The latest research in the field of employer branding highlights a mix of marketing principles and recruitment practices, based on the concept that, just as customers have perceptions of an organisation’s brand, then so do other stakeholders including employees. However, the emphasis has been on organisations, which predominantly operate in developed countries typically with Westernised-individualistic cultures. This paper aims to investigate employer branding for service organisations’ image and attraction as an employer in a non-Western culture. Design/methodology/approach This study examines the perceptions of human resources’ professionals and practitioners on the role of employer branding in employer attractiveness and talent management, within Mauritian banking sector. The data collection for this qualitative study involved semi-structured interviews with senior managers from Mauritian banking organisations, including multinational enterprises, small business unit banks and Mauritian banks. Findings Analysis of the findings showed that organisations, and banks in this case, are increasingly competing to attract highly skilled personnel in various professional areas; therefore, those organisations that attract the best talent will have a distinct edge in the marketplace. Furthermore, findings from the semi-structured interviews with senior managers suggest that employer branding remains at the embryonic stage within the Mauritian banking sector; therefore, a clear need exists for a more developed strategy. Research limitations/implications The outcomes of this study call for re-engineering with regards to managerial collaboration in organisations for the successful design and implementation of the employer branding strategy. The empirical findings from the Mauritian banking sector show that the strategic position occupied by the human resource function is still at an embryonic stage as regards with the competitiveness of banks as service organisations. Practical implications The study presents a need for the development and maintenance of long-term collaborative and trust-based relationships between the human resource and marketing functions. Originality/value The insights provided through this study addresses the dearth of academic research on employer branding on the African continent while providing invaluable information from a human resource professional perspective.

Reporting on sustainability by Australian councils – a communication perspective

2015 ◽  
Vol 23 (2) ◽  
pp. 186-203 ◽  
Author(s):  
Belinda Rachael Williams
Keyword(s):  
Local Government ◽  
Community Engagement ◽  
Sustainability Reporting ◽  
Structured Interview ◽  
Communication Process ◽  
Structured Interviews ◽  
Content Type ◽  
Government Sector ◽  
Reporting Process

Purpose – The purpose of this paper is to provide an understanding of the role of communication in the sustainability reporting process within Australian local councils. The study focuses on three areas; understanding and awareness levels of local councils towards sustainability, sustainability reporting methods and the importance of community engagement. Design/methodology/approach – A qualitative semi-structured interview approach was adopted for this investigation. In total, 18 semi-structured interviews were conducted with senior managers across 13 local councils. Findings – Findings indicate that sustainability reporting is very much an emerging field in local government in Australia with varying levels of understanding and awareness of sustainability amongst councils. A lack of consistency in the current communication message being produced was found along with a lack of community engagement by most councils in the reporting process. Without clarity in the communication process, sustainability reporting in the local government context will continue to falter without a clear focus. Practical implications – The paper suggests the need for the local government sector to carefully consider the role of communication in an effort to provide direction on how best to discharge their sustainability accountabilities. Originality/value – Little attention has been given to the role of communication in accounting. The findings contribute to an understanding surrounding communication process issues in an effort to advance the sustainability reporting agenda within local government.

How workplace fun is experienced in the banking sector? A qualitative study

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Mousa
Keyword(s):  
Focus Groups ◽  
Banking Sector ◽  
Mother Tongue ◽  
Empirical Studies ◽  
Field Research ◽  
Full Time ◽  
Structured Interviews ◽  
Content Type ◽  
Workplace Fun ◽  
Public Banks

PurposeThis paper aims to investigate how workplace fun is experienced in two public Egyptian banks by addressing the employees working there.Design/methodology/approachTo investigate workplace fun in the selected banks, the author employed virtual ethnographic field research by spending two weeks (virtually and full-time) inside each of the two selected public banks. Besides this virtual ethnographic experience, the author employed semi-structured interviews and focus groups with the bank employees. Moreover, the author digitally examined documents such as posters, cartoons, brochures and a WhatsApp group. A total of 188 respondents were contacted and involved in eight semi-structured interviews and 36 focus groups. All interviews and focus groups were conducted in Arabic, the mother tongue of all respondents. The author subsequently used thematic analysis to determine the main ideas in the transcripts.FindingsThe findings confirmed that workplace fun has not been carefully understood, developed and sustained in the selected public Egyptian banks. To the best of the author's knowledge, this study is the first of its kind in the context of a developing nation to focus on workplace fun, and subsequently, it is the first to address the banking sector in one of the leading developing nations in Africa and the Middle-East. Furthermore, based on the analysis of the focus groups and interviews the author created a model of four obstacles: work environment realities, managerial practices, bank-related behaviour and meaning-related obstacles. Managing those four obstacles secures a relevant foundation on which banks can develop and maintain a systematic implementation of workplace fun and humour.Originality/valueThis paper contributes by filling a gap in HR management, in which empirical studies on workplace fun have been limited so far.

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