Higher accounting education curriculum development: evidence from Tunisia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rim Khemiri ◽  
Mariam Dammak
Keyword(s):  
Design Methodology ◽  
Public Institutions ◽  
Accounting Education ◽  
Education Curriculum ◽  
Content Type ◽  
Accounting Curriculum ◽  
Socialist Economic ◽  
Set Up ◽  
The 1960S

Purpose This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981. Further, this study intends to highlight specificities of the Tunisian context during this period, focusing on the main roles of the Tunisian State and some key actors. Design/methodology/approach This study is based on a historical approach. Two complementary methodologies were used, mainly, documentary study and semi-directive interviews with key actors heavily involved in higher education. The critical accounting framework and Foucault’s power-knowledge relationship were mobilized to this end. Findings The paper provides a general overview of higher accounting education in the Tunisian context, focusing on three specific periods. First, in the post-independence period (1956–1960), higher accounting education was a very underdeveloped French heritage. Second, during the 1960s, the Tunisian State focused on institutional and structural measures to set up the initial foundation. Those measures were impacted by the Tunisian socialist economic system, the development of capital human and the cultural French influence, at once. Third, the 1970s were essentially marked by the role of university-scholars and professional-accountants to set up a higher accounting curriculum. The market-oriented economy and the higher social equity are assumed to influence the above-mentioned setting-up. The culmination of this extending process was the unification and publication of the first official program of accounting studies, at the start of 1981. Originality/value To the best of the authors’ knowledge, this study is the first attempt to trace the process of setting up and developing of higher accounting education curriculum in Tunisia. This study contributes to a better understanding of this process, shedding some light on the specificities of the Tunisian context during the period 1956 to 1981.

Principles of management efficiency and organizational inefficiency

Kybernetes ◽  
2016 ◽  
Vol 45 (8) ◽  
pp. 1308-1322 ◽  
Author(s):  
Yi Lin (Jeffrey Forrest) ◽  
Bruce Orvis
Keyword(s):  
Design Methodology ◽  
Management Styles ◽  
Business Managers ◽  
Traditional Methods ◽  
Content Type ◽  
Management Efficiency ◽  
Big Picture ◽  
Set Up ◽  
Practical Implications

Purpose The purpose of this paper is to introduce two important principles of efficiency, one on the management of a business entity and the other on the structure of employees’ efforts and devotion toward realizing the mission of their organization. Design/methodology/approach All discussion and reasoning are established on some of the traditional methods of microeconomics and on the basis of the systemic yoyo model. Here, the yoyo model plays the role of intuition, while the traditional methods are utilized to present the exact details underneath the systemic thinking. Findings What is discovered include how management efficiency can be achieved by being flexible in terms of allowing individual employees to have conflicting personal values and how organizational inefficiency always exists no matter how the business entity is set up. Research limitations/implications The established results are applicable in all business scenarios without foreseeable limitations. Practical implications By understanding these results, business managers could simply devote more of their time and effort on being flexible in terms of management styles and focusing on the “big” picture of the corporation instead of dwelling on how to improve employees’ efficiencies. Originality/value This paper establishes two very important, very useful results for managers. These results are expected to enrich the managerial understanding on what can be improved and what cannot.

scholarly journals Gendered assisted desistance: a decade from Corston

2018 ◽  
Vol 17 (2) ◽  
pp. 81-93 ◽  
Author(s):  
Una Mairead Barr
Keyword(s):  
Criminal Justice ◽  
Justice System ◽  
Design Methodology ◽  
Qualitative Data ◽  
Binary Outcome ◽  
Content Type ◽  
Set Up ◽  
Community Projects ◽  
Insight Into

Purpose The purpose of this paper is to examine the role of assisted desistance from the perspective of women involved in the criminal justice system. It focusses on two community projects set up in the aftermath of the 2007 Corston Report, Northshire Women’s Centres (WCs) and the Housing for Northshire project. Design/methodology/approach Through analysis of a year of observation in these settings and 23 narrative interviews with staff and service users, the paper notes the differences between risk-focussed and desistance-focussed justice for women. Findings Neither projects are a panacea; however, they offer an insight into desistance-focussed practice. The findings would suggest that the projects provide social justice as opposed to criminal justice, particularly because of their flexible approach and awareness of the relational elements involved in female desistance. Originality/value The in-depth, qualitative data provided challenges the “payment by results” rhetoric which demands positivist research that promotes an understanding of desistance as a binary outcome. Implications for policy are considered.

Markers of professional identity: records management jobs advertisements in Australia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Leisa Gibbons ◽  
Janine Douglas
Keyword(s):  
Statistical Analysis ◽  
Professional Identity ◽  
Design Methodology ◽  
Records Management ◽  
Content Type ◽  
Job Seeking ◽  
Job Advertisements ◽  
Specialist Knowledge ◽  
Set Up

Purpose This paper aims to explore how and why the Australian records and archives professions are in decline by examining job advertisements. The hypothesis was that competencies, developed as standards to communicate a professional identity to recruiters, would show in job advertisements. Design/methodology/approach Searches were set up to capture job advertisements for records and archives positions advertised on Australia’s largest job seeking website: Seek.com.au. Criteria developed to identify relevant advertisements were based on existing competencies and standards outlining records professionals’ skills, knowledge and attributes. Statistical analysis was used to assess the data. Findings Employers and recruiters are looking for generalist skills rather than specialist knowledge. Additionally, the requirement of having experience outweighs qualifications. Most job advertisements did not demonstrate awareness of records professionals’ specialist skills, knowledge and attributes. Originality/value There is a dearth of research into the Australian records workforce. There has been only one other research project into job advertisements in Australia, which focussed only on Western Australia. This research collected data over a three-month period for jobs advertised all over Australia. This paper raises questions about the role of competencies in establishing and communicating professional identity, as well as the future of records profession in Australia.

From citizens to partners: the role of social media content in fostering citizen engagement

2018 ◽  
Vol 12 (1) ◽  
pp. 39-60 ◽  
Author(s):  
Vittoria Marino ◽  
Letizia Lo Presti
Keyword(s):  
Social Media ◽  
Design Methodology ◽  
Public Institutions ◽  
Media Content ◽  
Citizen Engagement ◽  
Content Type ◽  
Communication Modalities ◽  
Relationship Of ◽  
Practical Implications

Purpose This paper examines the communication modalities on Twitter to broadcast content to citizens and measures the effectiveness of the posted content in activating the citizens’ political participation proposing an retweetability rate. Design/methodology/approach Through content analysis of the European Commissioners’ posts, this paper identifies the most used communication modalities to broadcast content to the citizens. A retweetability rate is proposed to measure the effectiveness of the posted content in activating the political citizens’ engagement. The methodology is applied to the tweets posted by European Commissioners, who are currently facing democracy legitimation issues and Euroscepticism. Findings Empirical results show that Twitter is not fully used yet as a citizen engagement tool. However, the paper highlights the potentiality of Twitter to broadcast contents of value and build a relationship of citizens and institutions. Practical implications Measuring citizen engagement based on the posted messages can help the institutions to evaluate the effectiveness of the posted social media content. Moreover, the paper gives suggestions regarding how governments might implement social media content capable of fostering a dialogic communication with citizens. Originality/value A measurement of citizen engagement permits the identification of which kinds of public communication stimulate the engagement and favor a closer bond between citizens and public institutions.

scholarly journals Vulnerable adults in police custody

2019 ◽  
Vol 22 (1) ◽  
pp. 5-8
Author(s):  
Ian Cummins
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Police Custody ◽  
England And Wales ◽  
Content Type ◽  
Increased Risk ◽  
Vulnerable Adults

Purpose The purpose of this paper is to discuss the recent National Appropriate Adult Network (NAAN) report on the role of the appropriate adult. Design/methodology/approach This paper is based on the NAAN report and a review of relevant policy and research literature. Findings There to Help 2 highlights that there are still significant gaps in the provision of appropriate adult schemes across England and Wales. These gaps potentially place vulnerable adults at increased risk. Originality/value This paper is a review of recent research.

Overcoming counter-knowledge through telemedicine communication technologies

2017 ◽  
Vol 31 (7/8) ◽  
pp. 730-745 ◽  
Author(s):  
Jorge Cegarra-Sanchez ◽  
Juan-Gabriel Cegarra-Navarro ◽  
Anthony Wensley ◽  
Jose Diaz Manzano
Keyword(s):  
Learning Process ◽  
Design Methodology ◽  
Communication Technologies ◽  
Regional Hospital ◽  
Potential Contribution ◽  
Exploration And Exploitation ◽  
Negative Effects ◽  
Content Type

Purpose Knowledge acquired from sources of unverified information such as gossip, partial truths or lies, in this paper it is termed as “counter-knowledge.” The purpose of this paper is to explore this topic through an exploration of the links between a Hospital-in-the-Home Units (HHUs) learning process (LP), counter-knowledge, and the utilization of communication technologies. The following two questions are addressed: Does the reduction of counter-knowledge result in the utilization of communication technologies? Does the development of counter-knowledge hinder the LP? Design/methodology/approach This paper examines the relevance of communication technologies to the exploration and exploitation of knowledge for 252 patients of a (HHU) within a Spanish regional hospital. The data collected was analyzed using the PLS-Graph. Findings To HHU managers, this study offers a set of guidelines to assist in their gaining an understanding of the role of counter-knowledge in organizational LPs and the potential contribution of communication technologies. Our findings support the proposition that the negative effects of counter-knowledge can be mitigated by using communication technologies. Originality/value It is argued in this paper that counter-knowledge may play a variety of different roles in the implementation of LPs. Specifically, the assignment of communication technologies to homecare units has given them the means to filter counter-knowledge and prevent users from any possible problems caused by such counter-knowledge.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

scholarly journals Credit card cue effect

2019 ◽  
Vol 38 (2) ◽  
pp. 368-383
Author(s):  
King Yin Wong ◽  
Michael Lynn
Keyword(s):  
Credit Card ◽  
Design Methodology ◽  
Credit Cards ◽  
Well Being ◽  
Financial Security ◽  
Consumer Spending ◽  
Content Type ◽  
Moderation Effect ◽  
Show Evidence

Purpose The extant literature has mixed results regarding the credit card cue effect. Some showed that credit card cues stimulate spending, whereas others were unable to replicate the findings or found that cues discourage consumer spending. The purpose of this paper is to investigate how consumers’ sensitivity to the pain of payment affects their mental associations about credit cards and how the differences in credit card associations moderate the credit card cue effect on spending, providing a possible explanation for the mixed results in the literature. Furthermore, this paper examines the role of consumers’ perceived financial well-being, measured by their perceptions of current and future wealth and their sense of financial security, in mediating this moderation effect. Design/methodology/approach An experimental study was conducted with a sample of 337 participants to test the hypothesized model. Findings After being shown credit card cues, spendthrift participants had more spending-related thoughts and less debt-related thoughts, perceived themselves as having better financial well-being and consequently spent more than tightwad participants. Originality/value To the authors’ knowledge, this is the first study to investigate the direct link between an exposure to credit card cues and perceived financial well-being, and one of the few to show evidence of the moderating effect of consumers’ sensitivity to the pain of payment on spending when credit card cues are present. This study suggests that marketers may use credit card cues to promote consumer spending, whereas consumers, especially spendthrifts, should be aware of how credit card cues may inflate their perceived financial well-being and stimulate them to spend more.

scholarly journals Coopetition in temporary contexts: examining swift trust and swift distrust in humanitarian operations

2020 ◽  
Vol 40 (9) ◽  
pp. 1449-1473 ◽  
Author(s):  
Sarah Schiffling ◽  
Claire Hannibal ◽  
Yiyi Fan ◽  
Matthew Tickle
Keyword(s):  
Design Methodology ◽  
Nonprofit Sector ◽  
Humanitarian Relief ◽  
Content Type ◽  
Trust Theory ◽  
Humanitarian Operations ◽  
Swift Trust ◽  
Limited Choice ◽  
Practical Implications

PurposeBy drawing on commitment-trust theory, we examine the role of swift trust and distrust in supporting coopetition under conditions of uncertainty and interdependence in the setting of humanitarian disaster relief organisations.Design/methodology/approachThis paper presents findings from case studies of 18 international humanitarian relief organisations based on 48 interviews and the analysis of publicly available documents.FindingsWe find that both swift trust and swift distrust support coopetition. As coopetition is simultaneous cooperation and competition, in this study we show how swift trust and swift distrust also occur simultaneously in coopetitive contexts.Research limitations/implicationsCoopetition as a strategic choice is well-researched in the private sector, yet has received less attention in the nonprofit sector, particularly in contexts that are shaped by interdependence and uncertainty. We show the importance of swift trust and swift distrust in coopetitive relationships by drawing on commitment-trust theory.Practical implicationsIn focusing on a competitive environment in which cooperation is essential, we find limited choice of coopetitive partners. Humanitarian relief organisations must often simply work with whichever other organisations are available. We highlight how trust and distrust are not opposite ends of a spectrum and detail how both contribute to coopetitive relationships.Originality/valueOur findings contribute to commitment-trust theory by explaining the important role of distrust in forging coopetitive relationships. Furthermore, we contribute to prior work on coopetition by focusing on an uncertain and interdependent nonprofit environment.

The “Halalification” of tourism

2017 ◽  
Vol 8 (4) ◽  
pp. 558-577 ◽  
Author(s):  
Faiza Khan ◽  
Michelle Callanan
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Market Segment ◽  
Analysis Method ◽  
Review Of Literature ◽  
Primary Research ◽  
Content Type ◽  
Starting Point ◽  
Practical Implications

Purpose The purpose of this paper is to address the confusing use of terminology associated with tourism undertaken by Muslims and to identify key concerns associated with this type of tourism. Design/methodology/approach This is an exploratory study and adopts a critical review of literature following the evolutionary concept analysis method. Content analysis of popular UK media, UK-based tour operators’ websites and tourism strategies of destinations popular with Muslim tourists were conducted to examine the use of terminology. Findings There is no clear difference between the various terms (halal, Muslim friendly, Islamic, etc.) used. Overall, academia uses the term Islamic tourism, while the industry and media use various terms. Among destinations, however, there is no clear and consistent use of terminology. A key concern of Islamic tourism is the role of certification in assuring travellers and the lack of standardisation of halal certification. Research limitations/implications The paper is based on literature review and secondary data analysis. It lacks primary research. Practical implications This study highlights the need for consistent use of terminology across industry. Another implication is the issue surrounding halal certification of food and the importance of trust in the seller/service provide. Another trend that industry providers need to consider is the growth of the Muslim millennial traveller and the needs of this market segment. Originality/value The paper highlights the importance of studying the Muslim tourist market and provides a starting point for further research. It highlights several issues such as the need to develop a typology of Muslim tourists. Of particular interest is the concern whether halal values in danger of being commodified in the absence of a universal agreed criterion for halal certification.

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