On the regulatory changes in government accounting development in Indonesia

2018 ◽  
Vol 8 (3) ◽  
pp. 387-411
Author(s):  
Pran Krishansing Boolaky ◽  
Nitri Mirosea ◽  
Kishore Singh
Keyword(s):  
Local Government ◽  
Practical Implication ◽  
International Standards ◽  
Future Research ◽  
Content Type ◽  
Post Colonial ◽  
Accounting Practice ◽  
Government Accounting ◽  
Regulatory Changes ◽  
History Of

Purpose The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia. Design/methodology/approach It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period. Findings The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards. Research limitations/implications This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources. Practical implications The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research. Originality/value A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

scholarly journals Pushing the frontiers of critical international business studies

2014 ◽  
Vol 10 (1/2) ◽  
pp. 96-106 ◽  
Author(s):  
Mehdi Boussebaa ◽  
Glenn Morgan
Keyword(s):  
Organizational Structures ◽  
Future Research ◽  
Political Systems ◽  
Content Type ◽  
Post Colonial ◽  
Business Studies ◽  
Colonial Theory ◽  
History Of ◽  
The Relationship ◽  
Power Analyses

Purpose – This paper aims to discuss the context- and power-sensitive approach to the study of multinationals that has emerged in the last decade, argues for the need to supplement it by a clearer focus on the wider geopolitical context in which multinationals operate and outlines the implications for the development of IB research in this area. Design/methodology/approach – The paper provides a summary overview of context- and power-sensitive studies of multinationals before proposing a research agenda for the next decade. In particular, it argues for the need to combine the institutionalist angle taken by context/power analyses with post-colonial theory as a means of bringing geopolitics into the study of multinationals, a task that CPoIB is well positioned to accomplish. Findings – The paper identifies a lack of “criticality” in context/power research and, in particular, a lack of attention to the neo-imperial character of multinationals with specific regards to their management and organisation. Research limitations/implications – The implications of this paper are that the nature of contemporary multinationals is further illuminated, especially their role in (re-)producing (neo-)imperial relations in a supposedly post-colonial world. Further, the paper suggests an agenda for future research on the relationship between imperialism and multinationals. Originality/value – The value of the paper is in drawing together more closely the study of multinationals as organizational structures and political systems with the history of imperialism and contemporary post-colonial theorising.

Haunted by the past: transformations and daily challenges of China's prosthetics

2020 ◽  
Vol 10 (1) ◽  
pp. 115-124
Author(s):  
Chunchun Wang
Keyword(s):  
Design Methodology ◽  
Cross Cultural ◽  
Future Research ◽  
Institutional Pressures ◽  
Rehabilitation Center ◽  
Content Type ◽  
The Past ◽  
Daily Experiences ◽  
History Of ◽  
Depth Interviews

PurposeThe purpose of this paper is to examine the transformations of prosthetic practices in China, as well as the daily experiences and dilemmas arising from the everchanging practices since 1949. On the basis of materials, this paper explores an everyday perspective to review the history of technology.Design/methodology/approachEthnography was collected with the application of participant observations, informal interviews and in-depth interviews during a 13-months study at a rehabilitation center in Chengdu, China. The literature on prosthetic manufacturing was also reviewed for this paper.FindingsChina's prosthetic technology seems to evolve from traditional to modern. However, this progressive narrative – innovation-based timeline (Edgerton, 2006, xi) – has been challenged by daily practices. Due to institutional pressures, prosthetists are in a dilemma of selectively using their knowledge to create one kind of device for all prosthesis users with a certain kind of disability, thereby regulating the physical and social experiences of prosthesis users. Besides, prosthesis users are accustomed to prostheses made with old techniques, and must correct themselves from old experiences to the daily practices recognized by the selected techniques.Originality/valueThis paper provides a cross-cultural case to reexamine Edgerton's criticism of the progressive and orderly innovation-centric technological narrative. More importantly, it reviews the history and practices of China's prosthetics from daily experiences rather than Edgerton's concentration on technology; therefore, it provides an everyday perspective for future research on technological transformations.

Maintenance of public hospital buildings in Nigeria – an assessment of current practices and policy options

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrew Ebekozien ◽  
Okechukwu Saviour Dominic Duru ◽  
Okhatie Emmanuel Dako
Keyword(s):  
Health Care ◽  
Public Hospital ◽  
Practical Implication ◽  
Design Stage ◽  
Future Research ◽  
Policy Options ◽  
Content Type ◽  
Hospital Administrators ◽  
Automation Systems ◽  
The Government

Purpose The recent COVID-19 pandemic has exposed the declining conditions of many of the hospital buildings, especially in developing countries. Past studies have shown inadequate maintenance practices but how far regarding Nigerian public hospital buildings is yet to receive empirical research. This paper aims to investigate the underlying issues leading to inadequate maintenance practices and proffers policy options to improve Nigerian public hospital buildings via an unexplored dimension. Design/methodology/approach The study used a mixed research design method involving both qualitative and quantitative data. First, results from the qualitative phase were analysed and verified at the quantitative phase through a well-structured questionnaire, developed from the qualitative findings across hospital maintenance experts (work/maintenance department, health-care provider, design team and health-care building/service contractor) in Abuja, Lagos and Benin City. Findings Insufficient funds for maintenance works, absence of planned maintenance programmes, inadequately trained personnel, etc., emerged as the maintenance inadequacies in the public hospital buildings across the cities covered. The paper categorised the cause of inadequate maintenance practices of public hospital buildings into six groups: statutory requirements, design stage, construction stage, budget for maintenance task, managing maintenance unit activities and user’s perception regarding maintenance management. Research limitations/implications This paper is limited to maintenance practices of Nigerian public hospital buildings. Future research is needed to evaluate factors that will enhance outsourcing maintenance and the use of the 4th industrial revolution (building information modelling for refurbishment and building automation systems) amongst others in maintenance practices of public hospital buildings. Practical implications As part of the practical implication, the government and hospital administrators should make provision for adequate funding and accountability of annual maintenance budgetary allocation. Also, the government should establish a national maintenance policy for public infrastructure with an emphasis on preventive maintenance and contractor’s reputation, outstanding pedigree, technical and financial soundness during build maintenance contract award, etc., were recommended. Originality/value This paper reveals that the stakeholders, especially hospital administrators, policymakers and political office holders that are concern with maintenance budget, approval and disbursement concerning maintenance practices in public hospital buildings need to reawaken to her responsibility because of the inadequate implementation across the cities covered.

Critical types of knowledge loss in military organisations

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mukesh Kumar Singh ◽  
Vikas Gupta
Keyword(s):  
Practical Implication ◽  
Future Research ◽  
Knowledge Loss ◽  
Content Type ◽  
Data Coding ◽  
Types Of Knowledge ◽  
Critical Knowledge ◽  
Km Strategy ◽  
Theoretical Sampling ◽  
Constant Comparative Analysis

Purpose Premature departure of highly skilled and experienced soldiers is detrimental to the excellence of a military organisation. The organisation can achieve knowledge superiority over adversaries, only if it acknowledges the organisation’s critical knowledge and undertakes necessary steps to preserve it. The purpose of this paper is to find out the critical types of knowledge loss in military organisations when a soldier departs. Design/methodology/approach This study uses grounded theory methodology with purposive/theoretical sampling of experts from the Indian Air Force, coding and constant comparative analysis to construct different knowledge categories. ATLAS.ti 8 was used for data coding and analysis. Findings This paper identifies eight types of knowledge categories in a military organisation and specifies the criticality of each category. Research limitation/implication This study has been piloted on a single organisation with a limited number of samples. However, the results can be used in future research on exploring generalisation. This study is unique in providing useful insights into the types of critical knowledge loss in a military organisation. Research infuses theoretical rigour to the knowledge management (KM) literature and provides impetus to study various aspects of KM in a military organisation. Practical implication This study provides the first set of guidelines for the leaders in military organisations to develop a KM strategy for knowledge loss. Research lists specific and actionable areas of knowledge for the commanders to act with considerable savings to exchequer, time and effort. The result could be reasonably generalised for other military setups in the world. Originality/value This paper is highly innovative and would significantly contribute to the under-explored area of KM in military organisations and the KM literature.

IT-enabled organizational transformation: a structured literature review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jan vom Brocke ◽  
Alexander Michael Schmid ◽  
Alexander Simons ◽  
Norizan Safrudin
Keyword(s):  
Literature Review ◽  
Organizational Transformation ◽  
Future Research ◽  
Content Type ◽  
Process Redesign ◽  
Research Perspective ◽  
Qualitative Approaches ◽  
Academic Publications ◽  
History Of ◽  
Structured Literature Review

PurposeThis paper presents a structured literature review of studies on IT-enabled organizational transformation to determine the state of the art and to identify areas for future research.Design/methodology/approachWe collect 201 academic publications on IT-enabled organizational transformation and analyze them from three perspectives: a publication perspective, a research perspective and a conceptual perspective.FindingsFrom a publication perspective, we identify and synthesize the seminal works to provide a brief history of research on IT-enabled organizational transformation. From a research perspective, we show that studies in this area have seldom been grounded in theory and have predominantly used qualitative approaches, while only a few studies have drawn from quantitative data. From a conceptual perspective, we show that most research has studied higher levels of transformation, especially process redesign.Originality/valueThis review presents the landscape of the literature on IT-enabled organizational transformation, which provides a foundation for future research.

A proposed maturity assessment framework of the Greek local government Web Electronic Services

2019 ◽  
Vol 13 (3/4) ◽  
pp. 237-256 ◽  
Author(s):  
Nikolaos Panayiotou ◽  
Vasileios Stavrou
Keyword(s):  
Decision Making ◽  
Statistical Analysis ◽  
Local Government ◽  
Methodological Approach ◽  
Future Research ◽  
Medium Size ◽  
Assessment Framework ◽  
Maturity Level ◽  
Content Type ◽  
Promethee Ii

Purpose This paper aims to construct an assessment framework to establish a maturity model for Web Electronic Services offered at a local government level and investigate the maturity of Greek municipalities in the E-Government field, trying to correlate how this is affected by demographic variables. Design/methodology/approach An original assessment framework regarding municipal Electronic Services was created based on the literature review. The assessment framework was included in a methodological approach supported by the PROMETHEE II method, as well as by selected statistical methods. The framework and the methodological approach were applied in the case of Greek municipalities. Findings The analysis revealed the low maturity level of Greek municipalities in Electronic Services sector. The Greek case study indicated that the proposed framework and methodological approach could provide useful insights to municipalities for the improvement of its E-Government Web services based on their strategic preferences. Research limitations/implications The assessment took place only in Greece, assessing all the country's municipalities and conducting research only in the municipalities’ websites. The proposed methodology suggests that the PROMETHEE II multi-criteria decision analysis method can support the assessment of the maturity level of local government entities. Moreover, the combination of the PROMETHEE II–empowered assessment framework with demographic statistical analysis can assist orthological decision-making concerning future investments in Web Electronic Services. The methodology could be a good option for future research efforts (assessments) in municipalities, in Greece and worldwide. Practical implications The framework is both easy to use and fairly complete. The fact that the assessment was conducted in all the Greek municipalities makes it much more reliable, as it provides the whole picture. The suggested methodology which includes the proposed framework could be used in the cases of municipalities in other countries to assist future actions concerning the investment in Web Electronic Services. Originality/value This study provided a medium-size framework, being both complete and easy to use during the evaluation process of all the municipalities in Greece. In addition, the statistical analysis received data from a decision-making tool to execute the clustering (Cluster analysis is usually performed based on the raw data).

The rise and decline of TQM in the NHS

2014 ◽  
Vol 26 (5) ◽  
pp. 499-509 ◽  
Author(s):  
Uche Nwabueze
Keyword(s):  
Quality Management ◽  
Sample Size ◽  
Practical Implication ◽  
Real Life ◽  
Leadership Role ◽  
Future Research ◽  
Rapid Decline ◽  
Total Quality ◽  
Content Type

Purpose – The purpose of this paper is to delineate the factors responsible for the decline of total quality management (TQM) in the National Health Service (NHS). It is suggested that if these factors were initially identified and eliminated prior to implementation, the decline of TQM as a strategy for improving the provision and delivery of quality patient care could have been prevented. Design/methodology/approach – The case study approach was chosen because it is the preferred method when “how” or “what” questions are being posed. It is applicable as is evident in this paper where the researcher has little control over events and when the focus is on a contemporary phenomenon within some real-life context. The case study enables the researcher to give an accurate rendition of actual events; it contributes uniquely to the knowledge of individual, organisational, social, and political phenomena. The semi-structured face-to-face interview constituted the main data collection technique of the research. Interviews were held with 23 quality management managers in the British NHS. The central focus of the interview was on “what” factors contributed to the rapid decline of TQM in the NHS. The respondents were chosen because they were directly involved with the implementation of TQM. They were in the vintage position to offer a full insight into the TQM initiative. The analysis of the case is based on Yin's analytic technique of explanation building. Findings – The decline of TQM in the NHS could have been prevented if top executives in hospitals had adopted the sequential steps to quality improvement: In the authors opinion, to land a man on the moon needed a belief in the possibility and breakthrough in the attitudes that viewed space travel as pure science fiction as opposed to a practical reality, and so it should have been with TQM in the NHS. However, the attitude of many NHS managers was that TQM was all right for “other institutions” because “they need it” whereas in the NHS, “we don’t”. This negative attitude should have been overcome if TQM was to be accepted as a corporate, all encompassing philosophy. Research limitations/implications – The limitation of the research may be the sample size of the respondents, which was limited to 23 quality managers that had hands-on experience and the leadership role to lead and implement TQM in the NHS. Future research may consider a broader sample size. It may also be considered for new research to use surveys to identify a broader set of reasons why TQM declined in the NHS. Practical implications – This paper is the first constructive insight to determine reasons for the decline of TQM in the NHS from the individuals who had the sole responsibility for implementation. Any other, group would have amounted to hearsay. Therefore, to constructively delineate the reasons for failure, it was pertinent to learn from the quality managers directly and to ensure that the reasons was representative of their experiences with TQM. The practical implication is to prepare future managers about how to avoid failure. Originality/value – The paper clearly suggests the systematic process required for effective implementation of TQM in a healthcare setting by identifying factors that must be avoided to ensure the successful and sustainable implementation of TQM.

The need of accounting standards for Islamic financial institutions: evidence from AAOIFI

2013 ◽  
Vol 4 (1) ◽  
pp. 64-76 ◽  
Author(s):  
Adel Mohammed Sarea ◽  
Mustafa Mohd Hanefah
Keyword(s):  
Financial Institutions ◽  
Accounting Standards ◽  
Future Research ◽  
Content Type ◽  
Accounting Practice ◽  
Muslim Countries ◽  
Level Measurement ◽  
Compliance Level ◽  
Islamic Financial Institutions ◽  
Heated Debate

PurposeThe purpose of this paper is to determine the need of Islamic Accounting Standards – a review of the literature – for Islamic financial institutions (IFIs).Design/methodology/approachThe basis of the paper was stakeholder theory to analyse the need of accounting standards and to design the conceptual framework as evidenced from Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). The evidence reviewed suggests the need for Islamic accounting standards to fill the gap in accounting practice among Islamic financial institutions.FindingsThe AAOIFI accounting standards serve as a guideline that may reflect the unique characteristics of IFIs and become a useful tool to meet the various needs of IFIs. Currently, one of the major challenges facing IFIs lies in the preparation of the financial statements under different accounting standards and which may lead to problems of comparability, reliability and compliance level measurement. This has resulted in a heated debate among scholars which has hitherto translated to the evolving existing literature surrounding the interpretation of the level of compliance with the Islamic accounting standards. The paper concludes with various recommendations for future research, the most important of which is the need for future studies on how AAOIFI accounting standards can be made mandatory in all Muslim countries.Originality/valueThis paper contributes towards a better understanding and acceptability of the need of Islamic Accounting Standards.

scholarly journals Genomic investigation of clinically significant coagulase-negative staphylococci

2021 ◽  
Author(s):  
Kevin Cole ◽  
Bridget Atkins ◽  
Martin Llewelyn ◽  
John Paul
Keyword(s):  
High Resolution ◽  
Genomic Analysis ◽  
Staphylococcal Infection ◽  
Clinical Samples ◽  
Future Research ◽  
Emerging Pathogens ◽  
Coagulase Negative Staphylococci ◽  
Content Type ◽  
History Of ◽  
Clinically Significant

Introduction. Coagulase-negative staphylococci have been recognized both as emerging pathogens and contaminants of clinical samples. High-resolution genomic investigation may provide insights into their clinical significance. Aims. To review the literature regarding coagulase-negative staphylococcal infection and the utility of genomic methods to aid diagnosis and management, and to identify promising areas for future research. Methodology. We searched Google Scholar with the terms ( Staphylococcus ) AND (sequencing OR (infection)). We prioritized papers that addressed coagulase-negative staphylococci, genomic analysis, or infection. Results. A number of studies have investigated specimen-related, phenotypic and genetic factors associated with colonization, infection and virulence, but diagnosis remains problematic. Conclusion. Genomic investigation provides insights into the genetic diversity and natural history of colonization and infection. Such information allows the development of new methodologies to identify and compare relatedness and predict antimicrobial resistance. Future clinical studies that employ suitable sampling frames coupled with the application of high-resolution whole-genome sequencing may aid the development of more discriminatory diagnostic approaches to coagulase-staphylococcal infection.

The Oxford Encyclopedia of Journalism Studies

2020 ◽  
Keyword(s):  
International Standards ◽  
Future Research ◽  
Cultural Economic ◽  
Journalism Studies ◽  
Research Perspectives ◽  
Key Concepts ◽  
History Of ◽  
The Rich ◽  
Art Research ◽  
Journalism Research

104 scholarly articles Scholarly, public, practitioner, and policymaker interest in journalism is both long-standing and on the rise. It is a field in tremendous flux: social, cultural, economic and technological change is transforming every aspect of news production and consumption. And journalism is facing increased threats around the world today, even in places it once seemed well protected. This collection takes stock of this evolving field, summarizes the development of major themes of research, revisits key concepts and traditional forms and genres of journalism in light of contemporary developments, and to sets out directions for future research. The 104 essays in this encyclopedia fall into six main categories: Key Concepts; Theories and Research Perspectives; the Practice of Journalism; Forms, Genres, and Types of Journalism; Systems and Structures of Journalism; and the Reception of Journalism. The essays in this compendium: • reflect the breadth and depth of contemporary journalism studies and acknowledges the rich history of the field • recognize the global diversity in and around journalism in term of practices, normative frameworks, epistemologies, and others, and takes a globally comparative perspective throughout the volume • trace histories, summarizes state-of-the-art research, and points to avenues for future research • are written to the highest international standards and at the same time is accessible for practitioners, advanced students, and other stakeholders with a particular interest in journalism and journalism research.

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