scholarly journals The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)

2019 ◽  
Vol 31 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Danny Chow ◽  
Caroline Aggestam Pontoppidan
Keyword(s):  
Design Methodology ◽  
Empirical Studies ◽  
Historical Context ◽  
Legitimacy Theory ◽  
International Organisations ◽  
Accounting Systems ◽  
Content Type ◽  
Discursive Strategies ◽  
Decision Making Processes

Purpose The purpose of this paper is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective. Design/methodology/approach A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken. Findings This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role. Social implications The UN System’s decision to adopt IPSAS in 2006 has been followed by a substantial increase in the number of Member States following suit. However, governments and other organisations considering IPSAS adoption should be aware of the historical context in which the UN System’s decision was made. Originality/value This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.

Fake news and the willingness to share: a schemer schema and confirmatory bias perspective

2019 ◽  
Vol 29 (2) ◽  
pp. 180-187 ◽  
Author(s):  
Kelly Weidner ◽  
Frederik Beuk ◽  
Anjali Bal
Keyword(s):  
Design Methodology ◽  
Empirical Studies ◽  
Fake News ◽  
Specific Time ◽  
Confirmatory Bias ◽  
Content Type ◽  
Practical Implications

Purpose The purpose of this paper is to present a theory of how corporations and brands can address the prevalence of fake news. A matrix is proposed to examine how the transparency of the motivation of the communicator disseminating fake news interacts with how well the content of the fake news coincides with a consumer’s previously held bias. Design/methodology/approach A dichotomy is presented examining the role of “Schemer’s Schema” transparency by confirmatory bias. Findings Consumers will react differently to fake news depending on their “schemer schema” and the source of the information, as well as the believability of the story based on already existing beliefs. Research implications/limitations This paper provides readers with a strategy to address the prevalence and reality of fake news. The purpose of this paper is theoretical in nature. While this manuscript lays the foundation for future empirical studies, said studies have not been conducted. Further, given the ever-changing nature of fake news dissemination this manuscript provides a picture at a specific time and place. Practical implications This manuscript provides insights for brand managers who are forced to address fake news. Originality/value This manuscript provides marketers with a strategy to better address fake news for organizations and brand.

The role of Zakat in the provision of social protection

2020 ◽  
Vol 40 (3/4) ◽  
pp. 236-248 ◽  
Author(s):  
Charlotte Bilo ◽  
Anna Carolina Machado
Keyword(s):  
Public Finance ◽  
North Africa ◽  
Design Methodology ◽  
Social Protection ◽  
International Organisations ◽  
Protection Measures ◽  
Content Type ◽  
Political Conditions ◽  
Desk Review

PurposeThis paper discusses the role of Zakat Funds in the provision of social protection in the Middle East and North Africa region, based on the examples of Jordan and Sudan. The purpose of this paper is to assess different modalities of Zakat in two countries where it is regulated in some form by the state.Design/methodology/approachFindings are based on a desk review of academic, peer-reviewed literature as well as reports published by international organisations and information provided online by governments and national Zakat Funds. The choice of these countries was further motivated by the availability of literature in English and Arabic.FindingsThe extent to which Zakat can be used to finance social protection measures varies not only in the way it is collected and administered, but also with the country’s geographic and political conditions. In Sudan, Zakat is mandatory and reaches proportionally more households than in Jordan. While the Quran establishes the eight categories for those who should receive Zakat, the selection in both countries is at the discretion of the Funds’ administrators.Originality/valueThe topic of Zakat is one that has received increased attention by researchers interested in Muslim values, social policy and public finance. However, little research has been produced on the intersections of these three topics.

On the drivers of BNDES credit to Brazilian state governments

2019 ◽  
Vol 11 (2) ◽  
pp. 283-302
Author(s):  
Paulo Rogério Faustino Matos ◽  
Jaime de Jesus Filho
Keyword(s):  
Design Methodology ◽  
State Governments ◽  
Content Type ◽  
The Public ◽  
Brazilian State ◽  
National Economic ◽  
Decision Making Processes ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to address the discussion on the credit disbursement of US$28.6bn from Brazilian National Economic and Social Development Bank (BNDES) to Brazilian state governments during the period from 2009 to 2014. They try to identify the main drivers of the credit allocation in both cross state and time. Design/methodology/approach The authors use a dynamic balanced panel to estimate the role of technical and socioeconomic variables. Findings The results suggest that the states’ need for financing via BNDES exhibits neither inertial nor explosive behavior. The authors find an efficiency elasticity of this resource of 0.20. In addition, the impact of a positive change in the state fiscal status leads to an increase of 2.5 per cent in the indebtedness capacity. Finally, they find that wealthier states are more successful in demanding credit from BNDES. Practical implications This analysis of resource allocation is useful for modeling the determinants of international financial institutions as central planners. The authors also invite researchers to discuss the decision-making processes that characterize the federative pact in Brazil. Originality/value Although a burgeoning body of literature has examined the role of BNDES as a creditor institution for firms, its relationship with the public sector, in special subnational governments, has been rarely studied.

A requirement and challenge of joke-ability in humor researcher

2016 ◽  
Vol 16 (1) ◽  
pp. 92-107 ◽  
Author(s):  
Maria Kmita ◽  
Lynnette Mawhinney
Keyword(s):  
Research Methodology ◽  
Design Methodology ◽  
Historical Context ◽  
The Self ◽  
Lead Author ◽  
Educational Context ◽  
Content Type ◽  
Starting Point ◽  
And Behavior

Purpose – With particular reference to qualitative humor research, this paper aims to look at fieldwork from a new angle. The purpose of this paper is to address humor research foci by completing a fusion autoethnographic analysis of how lead author used humor to interact with the participants. This analysis outlines the two examples of joke-ability; specifically self-deprecating humor and more generally attempts to blend in. Design/methodology/approach – This paper draws on fusion autoethnography where Author 2 actively worked to help Author 1 push deeper into her use of humor and its historical context within her life. This created a dialogue to deepen the self-analysis on Author 1’s humor methodology. Findings – The use of humor, by humor researchers, may be of particular importance if the researched groups, society, or nation values humor in both formal and informal contexts. Researcher’s humor can be a spontaneous and dynamic way of learning and engaging with the researched environment. Originality/value – This paper aims to be a starting point for the discussion about the understudied issues of place and role of the use of humor by a humor researcher, and the challenges of conducting humor research within an educational context. The innovative fusion autoethnographic analysis helps to reflect upon researcher’s role and behavior. The study contributes to humor research methodology by exploring the effects of researcher’s use of humor on both the researcher-participant relationship and the data.

Supporting staff in hostile environments

2014 ◽  
Vol 13 (6) ◽  
pp. 243-248
Author(s):  
Kate Nowlan
Keyword(s):  
Natural Disasters ◽  
Design Methodology ◽  
Exposure To Violence ◽  
Trauma Management ◽  
International Organisations ◽  
Line Managers ◽  
Content Type ◽  
Hostile Environments ◽  
The Impact

Purpose – This article aims to consider the impact on employees of working in hostile environments. Design/methodology/approach – This paper considers how organisations can best prepare employees for this type of assignment, including pre-assignment training and counselling, as well as on-going post-assignment support and the pivotal role of line managers in trauma management. Findings – The paper utilises the experiences of two organisations, Action Aid International and Concern Worldwide to outline their approach to supporting employees working in hostile environments. Originality/value – This paper responds to a growing debate around the impact of extensive exposure to violence, tragedy and natural disasters for employees of a range of international organisations.

From understanding business guanxi to practising it: a golden rule for MNCs in China

2016 ◽  
Vol 7 (1) ◽  
pp. 39-44
Author(s):  
Steven Tam
Keyword(s):  
Firm Performance ◽  
Multinational Corporations ◽  
Design Methodology ◽  
Empirical Studies ◽  
Golden Rule ◽  
Basic Solution ◽  
Content Type ◽  
Starting Point ◽  
Practical Implications

Purpose This article reveals a managerial issue that multinational corporations (MNCs) in China are at a strategic crossroad where their employees are competing with the same sources of guanxi networks for different business deals simultaneously. Design/methodology/approach Triggered by a real company case in China and guided by a literature review on business guanxi, the author bridged them into a specific inquiry, as little was known and should be further examined. Findings The author identified a paradoxical/applied scenario in MNCs between the use of guanxi and overall firm performance damaged by overusing it. Research limitations/implications Empirical studies are deemed necessary to seek more understanding between the role of guanxi and MNCs in China. Practical implications Guanxi is not a straightforward guarantee of business achievements in China. Management should note the influence of its actors – own employees – who can potentially diminish the positive returns of guanxi on overall firm’s achievements because of non-obvious interplays among employees and “contacts” on the overlapping guanxi networks. The larger the organisation, the higher the risk is. Originality/value This article proposes a new line of thoughts for practitioners about the effect of business guanxi on overall firm performance and serves as a starting point for academics to explore empirical research. The concept of overlapping guanxi networks is institutionalised and discussed. A three-step rule is also suggested for MNCs as a basic solution.

Gender gap and ecological footprint: are there country variations? Evidence from quantile panel regression

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Eman Elish
Keyword(s):  
Gender Gap ◽  
Ecological Footprint ◽  
Design Methodology ◽  
Empirical Studies ◽  
Female Gender ◽  
Panel Regression ◽  
Content Type ◽  
Environmental Institutions ◽  
The Impact

Purpose The purpose of this research is to investigate the impact of the gender gap on the ecological footprint (EFP) corresponding to its different quantiles. Design/methodology/approach Quantile panel regression for 24 countries from the period 2006 to 2017 will be used, for the gender gap and other determinants of EFP. Findings Each factor affecting EFP differs in its impact depending on the level of EFP quantile it corresponds to. Gender gap was found to be increasing EFP for the higher quantiles and decreasing EFP for the lower quantiles. Research limitations/implications Environmental institutions should be considering the role of gender equality as a factor affecting the environment. Socioeconomic factors sometimes hamper the role of the female gender in preserving the environment. There are variations on how EFP factors differ between individual countries and this opens areas for further studies. Originality/value This research contributes to the current research studies by testing the impact of the gender gap on EFP instead of CO2 emission which is widely used in the literature. This topic is considered understudied and one of the few that uses the quantile panel regression to investigate this impact, none of which is used in gender and environment studies. Finally, the model used in the study uses a more comprehensive extension of the “Stochastic Impact by Regression on Pollution, Affluence and Technology” model compared to the existing empirical studies in this area.

scholarly journals The role of friendship in the formation and development of entrepreneurial teams and ventures

2016 ◽  
Vol 23 (2) ◽  
pp. 528-561 ◽  
Author(s):  
Laura D'hont ◽  
Rachel Doern ◽  
Juan Bautista Delgado García
Keyword(s):  
Methodological Approach ◽  
Empirical Studies ◽  
Qualitative Interviews ◽  
Content Type ◽  
Team Members ◽  
Entrepreneurial Teams ◽  
Decision Making Processes ◽  
Development Phases ◽  
Team Types

Purpose – The purpose of this paper is to examine the potential influence of friendship on entrepreneurial teams (ETs) and on venture formation and development. The theoretical framework is built on the literature around friendship ties, the interaction of friendship ties and professional ties, and ETs. Design/methodology/approach – Taking an interpretative methodological approach, the authors carried out qualitative interviews with ten business founders in Paris, France. Findings – The authors identified different four profiles or types of ETs according to how friendship ties interact with professional ties among team members, which the authors designate as “fusion” and “separation”, and describe the orientation of this interaction, which the authors label as “affective” or “strategic”. These profiles affect the emergence of the idea and the choice of members in the formation of teams. They also shape the functioning of teams in terms of decision-making processes, recruitment and investment. Research limitations/implications – The findings underline the difficulties of studying friendship in ETs empirically and recommend longitudinal approaches for further research. Practical implications – Findings offer insights in to why and how ETs based on friendship ties approach the pre-launch, launch and development phases of businesses as well as in to the interactions between professional and friendship ties, which is helpful to both practitioners and academics. The authors also discuss the consequences and implications of the different team types in terms of their risks and strategies for mitigating these risks. Originality/value – This is one of the first empirical studies to examine how friendship and professional ties may combine and evolve in ETs, and their influence on the entrepreneurial process as it relates to venture formation and development.

Innovation within the food companies: how creative partnerships may conduct to better performances?

2020 ◽  
Vol 123 (1) ◽  
pp. 143-158 ◽  
Author(s):  
Alberto Ferraris ◽  
Demetris Vrontis ◽  
Zhanna Belyaeva ◽  
Paola De Bernardi ◽  
Hande Ozek
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Empirical Studies ◽  
Innovation Process ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Knowledge Application ◽  
Content Type

PurposeThis is one of the first empirical studies aimed at analyzing the interrelation between creative partnerships (CPs), absorptive (AC), knowledge application (KA) capacities and innovation performance in food companies.Design/methodology/approachWe tested this on a sample of 112 Italian medium-sized food firms that established CPs through a partial least square (PLS) structural equation model (SEM) approach.FindingsResults are in favor of an important role of CPs in the innovation process of food firms analyzed only if combined with the development of the two internal capacities investigated (AC and KA).Research limitations/implicationsImplications are provided in order to stimulate new and more forms of collaboration between CIs and food firms as well as more empirical studies on this topic.Originality/valueFew studies in food companies keep into account the role of internal capacities that firms have to build with the aim of acquiring external knowledge through partnerships, in particular in the specific context of CPs. These specific kinds of partnerships are becoming increasingly important because they provide key nonoverlapping knowledge and propose new creative methods, ways and answers that differentiate the innovation process of food firms.

The role of involvement and identification on event quality perceptions and satisfaction

2010 ◽  
Vol 22 (1) ◽  
pp. 25-39 ◽  
Author(s):  
Yong Jae Ko ◽  
Yu Kyoum Kim ◽  
Min Kil Kim ◽  
Jeoung Hak Lee
Keyword(s):  
Design Methodology ◽  
Marketing Strategies ◽  
Current Event ◽  
Content Type ◽  
Quality Perceptions ◽  
The Usa ◽  
Decision Making Processes ◽  
Sport Events ◽  
International Sport

PurposeSince the introduction of martial arts in the global community through a variety of international sport events, the sport of Taekwondo (TKD) has grown rapidly. Although the magnitude of the TKD market has increased, few systematic studies have been conducted to understand TKD participants, particularly consumer variables associated with TKD events. The rapid growth of TKD as a global cultural product warrants a better understanding of event consumers and their decision‐making processes. Accordingly, the purpose of this paper is to investigate consumers' quality perceptions and satisfaction by focusing on their sport involvement and identification.Design/methodology/approachResearch respondents (n = 215) were spectators of the 2007 US Open TKD Championship, an annual event held by USA Taekwondo Inc.FindingsResults suggest that identification and involvement positively influence event quality perceptions and satisfaction. Specifically, highly identified fans/competitors are highly satisfied and perceive service quality more positively. This study proceeds to a discussion of theoretical implications and future opportunities for event managers.Originality/valueUntil now, there has not been substantial research on these issues. It is anticipated that the results of this study may enhance the understanding of a particular TKD market in the USA and provide guidance for developing effective marketing strategies and maintaining current event successes. Therefore, the scholarly effort aimed at understanding these issues will make both scientific and practical contributions.

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