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.

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.

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.

scholarly journals Like ships passing in the night: toward a truly dyadic perspective on feedback dynamics

2018 ◽  
Vol 16 (4) ◽  
pp. 334-342 ◽  
Author(s):  
Frederik Anseel ◽  
Lien Vossaert ◽  
Elias Corneillie
Keyword(s):  
Organizational Behavior ◽  
Design Methodology ◽  
Systematic Approach ◽  
Empirical Work ◽  
Dynamic Processes ◽  
Management Research ◽  
Feedback Seeking ◽  
Dynamic Approach ◽  
Content Type ◽  
Feedback Interventions

Purpose This paper aims to extend the argument of DeNisi & Smith Sockbeson, who called to bridge the gap between feedback-seeking and feedback-giving research. The paper pushes their argument further by suggesting that future feedback research should systematically adopt a dyadic and dynamic approach to enhance the understanding of feedback episodes. Design/methodology/approach This paper reviews previous empirical work in the feedback domain and develops conceptual arguments for linking feedback-seeking and feedback intervention research. Findings Drawing upon previous work, the authors conclude that the current depiction of feedback processes in the literature might have been overly static and one-sided. Furthermore, it is argued that feedback research might have not kept up to date with recent conceptual and methodological developments in dyadic organizational behavior research. Research limitations/implications This paper builds on the argument of DeNisi & Smith Sockbeson, in turn contributing to a more complete picture of how feedback processes unfold in organizations. While this paper profiles a few studies that have begun to bridge the disconnect between feedback-seeking and feedback-giving research, one of its limitations is that it does not adopt a systematic approach in reviewing all potential methodologies. Originality/value This paper provides a first step toward studying feedback episodes as dyadic and dynamic processes. In doing so it helps solving one of the long-standing puzzles in management research namely why feedback interventions are sometimes detrimental to performance.

Role of breakfast in hotel selection: systematic review

2019 ◽  
Vol 13 (2) ◽  
pp. 204-217
Author(s):  
Fernanda Leite-Pereira ◽  
Filipa Brandao ◽  
Rui Costa
Keyword(s):  
Systematic Review ◽  
Design Methodology ◽  
Systematic Approach ◽  
Web Of Science ◽  
Relative Role ◽  
Apparent Contradiction ◽  
Content Type ◽  
Isi Web Of Science ◽  
Relevant Factors

Purpose Diverse factors may influence travelers when choosing a hotel. Even though breakfast is often commented on in hotel and booking sites, its relative role in hotel selection is rarely studied. This paper aims to determine which attributes clients consider essential regarding the option towards a hotel and their hierarchy namely of breakfast. Design/methodology/approach A systematic review was performed in Scopus, ISI-Web of Science and Google Scholar, including relevant original manuscripts published in all languages between 1998 and 2018. Findings Out of 337 initial references, 25 manuscripts were included. Features related to facilities and services were considered in most manuscripts with 21 and 20 citations, respectively, as being the more relevant factors in hotel selection. Room and accommodation were ranked first as the most important characteristic regarding the option for a hotel, whereas breakfast was only referred to in two articles, published in 2015 and 2017, rated in the tenth and fourth positions, respectively. Research limitations/implications Breakfast seems to be addressed in recent published manuscripts, what may reflect a trend toward its evaluation in travelling experiences. More studies should address the relevance of breakfast and food to (diverse type of) costumers, and managers should also consider these factors when advertising their hotels. Originality/value To the best of the authors’ knowledge, this is the first systematic approach to this question, emphasizing the apparent contradiction of breakfast being often cited in booking sites and not adequately studied in tourism research.

A review of facilities management performance measurement

2019 ◽  
Vol 37 (4) ◽  
pp. 490-511 ◽  
Author(s):  
Daniel Amos ◽  
Zairul Nisham Musa ◽  
Cheong Peng Au-Yong
Keyword(s):  
Performance Measurement ◽  
Design Methodology ◽  
Systematic Approach ◽  
Web Of Science ◽  
Future Research ◽  
Facilities Management ◽  
Content Type ◽  
Slow Pace ◽  
The Past ◽  
Key Issues

Purpose The purpose of this paper is to present a comprehensive review of facilities management (FM) performance measurement (PM) research within the past two decades to understand existing gaps in FM PM literature. Design/methodology/approach The paper employs a systematic approach to review papers in FM PM published from 1997 to 2017. The articles published in selected peer-reviewed international journals in the last 20 years were collected by conducting literature search in the Web of Science and Scopus databases. The content of the papers were scrutinized to understand the gap in literature. Findings The review depicts a slow pace of FM PM research characterized by diverse and fragmented performance measures, whereas the existing PM frameworks are at the nascent stage. Research limitations/implications The judgments of the paper are based on the 54 papers selected for the critical review and analysis that should be treated as key issues in FM PM research agenda. The review also excludes energy management. Originality/value The paper identifies the gaps in the current PM literature in FM and set propositions for future research which is of utility and relevance to FM researchers more especially on the existing conceptual frameworks. To the best of the authors’ knowledge, this paper is the first attempt to conduct a review on FM PM in the extant literature.

scholarly journals Transformation to self-managing teams: lessons learned

2018 ◽  
Vol 17 (2) ◽  
pp. 81-84 ◽  
Author(s):  
Maarten Renkema ◽  
Tanya Bondarouk ◽  
Anna Bos-Nehles
Keyword(s):  
Design Methodology ◽  
Systematic Approach ◽  
Transformation Process ◽  
Healthcare Organization ◽  
Lessons Learned ◽  
Self Management ◽  
Content Type ◽  
Management Board ◽  
Stakeholder Groups

Purpose Although self-management is not a new phenomenon, there is a lack of understanding about how to transform organizations towards self-managing teams (SMTs). The purpose of this paper is to propose a guiding framework for how the empowerment process can be managed. Design/methodology/approach The paper sets out 12 guidelines on how to address the transition towards SMTs based on a case study at a large Dutch healthcare organization. The lessons are drawn from observations, documents and more than 55 interviews with key informants. Findings This paper provides a holistic overview of lessons learned from the transformation process towards SMTs. The 12 recommendations are targeted at four stakeholder groups, namely, the management/board, HRM department, coach-managers and members of the SMTs. Originality/value The originality lies in the systematic approach including lessons learned for all levels of the organization.

scholarly journals Professional training in organic food production: a cross-country experience

2017 ◽  
Vol 34 (3) ◽  
pp. 259-273
Author(s):  
Raquel Guiné ◽  
Daniela Costa ◽  
Paula Correia ◽  
Cristina Costa ◽  
Helena Correia ◽  
...  
Keyword(s):  
Distance Learning ◽  
Design Methodology ◽  
Professional Training ◽  
Agricultural Activity ◽  
Content Type ◽  
Training Activities ◽  
Cross Country ◽  
Level Of Significance ◽  
Past Experiences ◽  
Practical Implications

Purpose The purpose of this paper is to characterize the agricultural activities and past experiences in professional training in the context of mobile learning in different countries (Portugal, Spain, Slovakia, Hungary, UK, Italy and Turkey). Design/methodology/approach For the survey, a questionnaire was prepared in English and Portuguese and then translated into the languages of the participating countries. It was delivered electronically for answering online by adults only. The participation was voluntary and in the end 133 consented valid questionnaires were obtained. For the treatment of the data, SPSS was used and basic descriptive statistics tools were applied, together with tests, namely, crosstabs and χ2 tests, considering a level of significance of 5 percent. Findings The results showed that the majority of the participants presently have some agricultural activity and one-third is thinking about starting one in the future. Most of the participants want to produce food organically, with significant differences among the countries studied in this paper. Most of the participants were enrolled in training activities in agriculture, especially those with higher education. This participation showed significant differences between countries as well as according to the dimension of the farms owned by the participants. A significant association was found between being a teacher in forming activities related to agriculture and being a farmer. When compared to distance learning, the training activities in classroom were the most frequent, with significant differences among the countries. Practical implications This study allowed characterizing the learning activities in the field of organic agriculture and established vision for planning of future training programs, in different countries, with maybe different social, educational and cultural realities. Originality/value Because the study included the participation of people from several countries all around Europe, the results obtained enrich the scientific area of training in organic farming, in view of distance learning vs classroom learning on a more global basis.

Internationalization and innovation in nascent companies: does gender matter?

2017 ◽  
Vol 24 (4) ◽  
pp. 887-905 ◽  
Author(s):  
Marlon Fernandes Rodrigues Alves ◽  
Simone Vasconcelos Ribeiro Galina ◽  
Nayele Macini ◽  
Luísa Cagica Carvalho ◽  
Teresa Costa
Keyword(s):  
Women Entrepreneurs ◽  
Design Methodology ◽  
Entrepreneurial Activity ◽  
Content Type ◽  
Cross Country ◽  
Log Linear ◽  
The Relationship ◽  
Different Levels ◽  
Shed Light ◽  
Multiple Conditions

Purpose The purpose of this paper is to explore the competitiveness of women entrepreneurs in terms of internationalization and innovation. Supported by a resource-based framework of early internationalizing firms, the authors investigated multiple conditions for the relationship between internationalization and innovation relative to gender in nascent companies. Design/methodology/approach For this purpose, the authors used survey data related to entrepreneurial activity in 50 countries from the Global Entrepreneurship Monitor. Based on a model of seven factors (internationalization, innovation, gender, skills, opportunity, sector, and country), the authors tested the significance of the relationships between these factors by means of a hierarchical log-linear analysis. Findings The results indicate the low competitiveness of women entrepreneurs in general, but outline some singularities, especially between developed and developing countries. Originality/value This study offers cross-country empirical evidence of how factors of different levels interact with each other. In this way, the authors shed light on the competitiveness of nascent companies, especially regarding gender differences.

Efficiency of banks in Southeast Asia: Indonesia, Malaysia, Philippines and Thailand

2017 ◽  
Vol 44 (12) ◽  
pp. 2302-2312 ◽  
Author(s):  
Shazida Jan Mohd Khan ◽  
Shamzaeffa Samsudin ◽  
Rabiul Islam
Keyword(s):  
Data Envelopment Analysis ◽  
Southeast Asia ◽  
Design Methodology ◽  
The Philippines ◽  
Data Envelopment ◽  
Bank Efficiency ◽  
Financial Reforms ◽  
Content Type ◽  
Cross Country

Purpose The purpose of this paper is to use the concept of meta-frontiers data envelopment analysis (DEA) to compare the technical efficiencies of banks in selected Southeast Asia countries in the periods of 1998-2012. Design/methodology/approach The authors evaluate bank efficiency in Indonesia, Malaysia, Thailand and the Philippines by means of DEA, and the authors employ a meta-frontiers approach to calculate efficiency scores in a cross-country setting. Findings The analysis shows that even there are some similarities in the process of financial reforms undertaken in the selected countries, the observed efficiency levels of banks vary substantially across the market. Originality/value It is crucial to take into consideration of different technologies in explaining the efficiency differences.

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