scholarly journals Effectiveness of the child-at-risk protection system in Egypt: a fiscal and institutional perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Israa A. El Husseiny ◽  
Amira Gamal El-Din ◽  
Khaled Zakaria Amin
Keyword(s):  
At Risk ◽  
Child Protection ◽  
Current System ◽  
Relevant Literature ◽  
Institutional Arrangements ◽  
Protection System ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Content Type ◽  
Risk Protection

Purpose This paper aims to fill a gap in the existing literature by shedding the light on four main issues. First, the relationship between child-at-risk protection and sustainable development and the key factors contributing to the failure or success of child-at-risk protection systems. Second, the main characteristics and limitations of the current institutional arrangements of the child-at-risk protection system in Egypt. Third, the budget allocations to child protection-relevant entities in Egypt. Fourth, the way forward to enhance the effectiveness of the child-at-risk protection system in Egypt. Design/methodology/approach The methodology used in this paper is of a qualitative nature. The authors relied on desk review of the international and national reports (including the un-published ones) and the relevant literature on the topic. Additionally, the authors reviewed the relevant laws and regulations and analyzed the fiscal data extracted from Egypt’s State budget. Also, semi-structured interviews were conducted with some officials from the different governmental entities covered by the study. Findings From the institutional perspective, the authors find that the current child-at-risk protection system in Egypt needs effective institutional arrangements, as it is attributed with the limited activation of the child protection committees, lack of coordination mechanisms and overlapping mandates with regards to case management. Hence, the authors propose two institutional approaches that could help in enhancing the performance of the current system. While the first approach has decentralized nature, the other is centralized. From the fiscal perspective, the authors analyze the trend and composition of the budget allocations to the child protection-relevant entities in Egypt. They show that such allocations are relatively small especially when items not related to child protection are excluded. Originality/value The paper analyzes the main characteristics and limitations of the current institutional arrangements of the child-at-risk protection system in Egypt. Moreover, it proposes two alternative institutional approaches to deal with such limitations and enhance the effectiveness of the current system. The paper also provides an analysis of the budget allocations to the child protection-relevant entities in Egypt. These issues have not been addressed sufficiently in the Egyptian context.

An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Irsyadillah Irsyadillah ◽  
Mohamed Salem M Bayou
Keyword(s):  
Liberal Education ◽  
Accounting Education ◽  
Institutional Pressures ◽  
Theory Approach ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Problem Solving Skills ◽  
Content Type ◽  
Qualitative Research Design ◽  
The People

Purpose This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to provide both discipline-specific skills and liberal education. Design/methodology/approach This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives of accounting education at universities. Findings The study provides evidence of the adoption of a systematic procedure for the selection of recommended IFA textbooks. The selection was driven by the technical-regulatory objective of providing technical training. This objective also guides the use of the recommended textbooks. In a sense, accounting educators were more concerned about responding to institutional pressures of preparing accountants for work in the accounting industry rather than providing students with a liberal education that promotes critical thinking and problem-solving skills. Research limitations/implications This study focuses on the selection and use of IFA textbooks. Further research should examine the contents of various accounting textbooks and obtain feedback from the people involved in the publication of the textbooks. Originality/value The findings of this study have important implications for accounting educators. They can use these findings to improve their selection and use of accounting textbooks.

Knowledge management practices and systems in county governments in developing countries

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joshua Rumo Arongo Ndiege ◽  
Patrick Kanyi Wamuyu
Keyword(s):  
Developing Countries ◽  
Knowledge Management ◽  
Management Practices ◽  
Relevant Literature ◽  
Critical Role ◽  
Structured Interviews ◽  
Economic Resource ◽  
County Governments ◽  
Content Type ◽  
Knowledge Management Practices

Purpose While several studies have indicated the critical role played by the ability of countries to exploit knowledge as an economic resource, it would appear that there have been very few studies conducted on understanding the practices adopted by governments in relation to exploring knowledge, particularly in Africa. The purpose of this study is to investigate the prevailing knowledge management practices and technological solutions used by governments to support knowledge management. Design/methodology/approach To address the research objective of this study, semi-structured interviews and document analysis were used. The interviews were conducted with both senior and junior county officials from five counties in Kenya, with a total of 31 county officials participating. Further, various county documents were analysed both to seek convergence and corroborate the interview findings. Findings The study findings revealed that no systematic knowledge management practices existed in the county governments in Kenya, which were investigated. On the few occasions that the study did find evidence of knowledge management practices, these practices were isolated, informal, uncoordinated and rarely documented and/or communicated. Furthermore, the study found that there were inadequate policy frameworks in place to support knowledge management practices. The study also revealed a scarcity of relevant technological solutions tailored to support knowledge management practices. Research limitations/implications It was, thus, hoped that this research would promote an understanding of the prevailing local circumstances that hinder the effective utilisation of knowledge management practices and systems. The study recommends that county governments develop the capabilities required for creating and sustaining an enabling knowledge management environment through frameworks and policies that foster knowledge management practices and systems. The findings have practical implications for the way in which county governments in Kenya and other developing countries may improve their knowledge management practices and adopt appropriate technological solutions to support such practices. Originality/value Much of the existing literature on knowledge management is focussed on exploring such practices in large businesses. Studies centred specifically on the analysis of knowledge management practices in county governments in Africa, and how technological solutions may be used to build such practices are conspicuously lacking in the relevant literature.

Learning from child protection Serious Case Reviews in England: A critical appraisal

2016 ◽  
Vol 18 (3) ◽  
pp. 12-21 ◽  
Author(s):  
Nick Frost
Keyword(s):  
Child Protection ◽  
Critical Appraisal ◽  
Current System ◽  
Protection System ◽  
Child Deaths ◽  
Alternative Approach ◽  
English Child ◽  
Relevant Regulation ◽  
The Impact

This article explores the key role of Serious Case Reviews (SCRs) in the English child protection system. After exploring the relevant regulation and guidance it is argued that the impact of these reviews on the child protection system has been largely negative. Research and empirical data contradict the dominant narrative that the child protection system is ‘failing’. An alternative approach is proposed which would allow for learning from child deaths whilst avoiding the negative and damaging impact of the current system.

Building a resilient local council: evidence from flood disasters in Italy

2015 ◽  
Vol 28 (6) ◽  
pp. 430-448 ◽  
Author(s):  
Nick Sciulli ◽  
Giuseppe D'Onza ◽  
Giulio Greco
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Local Community ◽  
Early Stage ◽  
Relevant Literature ◽  
Extreme Weather Events ◽  
Background Information ◽  
Structured Interviews ◽  
Content Type ◽  
Flood Disasters

Purpose – The purpose of this paper is to investigate resilience to extreme weather events (EWE) in a sample of Italian local councils (LCs), impacted by flood disasters. Whether resilience as a concept is adopted by the affected councils and factors that promote or inhibit LC resilience are explored. Design/methodology/approach – Using semi-structured interviews, the authors investigate seven Italian LCs that were severely impacted by the flood event. An interview protocol was developed and background information collected. A number of themes were drawn from the interview transcripts and relationships with the relevant literature were examined. Findings – The findings highlight that the adoption of the concept of resilience is at an early stage in the LCs decision and policy making. The authors find that the financial resources and the external relations management with other public entities, NGOs and local communities, promote the LCs resilience during and after an EWE. By contrast, bureaucratic constraints and poor urban planning restrain resilience. The findings suggest that LCs resilience needs to be distinguished from local community resilience. Originality/value – The paper contributes to the literature on public sector management and investigates the under-researched area of resilience within the context of the public sector, vis-à-vis, local government. In particular the realization that EWE are not the realm only of emergency personnel, but that local government managers have an integral role placed upon them during and especially after the EWE.

Managerial training and development in telecommunication organizations in Palestine

2015 ◽  
Vol 34 (6) ◽  
pp. 685-703 ◽  
Author(s):  
Anton Robert Sabella ◽  
Farhad Analoui
Keyword(s):  
Current System ◽  
Holistic Approach ◽  
Management Development ◽  
Management Training ◽  
Training And Development ◽  
Structured Interviews ◽  
Content Type ◽  
Training Development ◽  
The Individual ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the nature and extent of management development and training in Palestinian telecommunication organizations using a basic trichotomous (three-stage) model: needs assessment, training development, and evaluation. Design/methodology/approach – A survey questionnaires supported by semi-structured interviews was conducted to capture and corroborate the issues raised by middle and senior managers. Subsequently, the valid data were analysed using Statistical Package for the Social Sciences and was tabulated for the purpose of interpretation and comparison with the findings available from literature. Findings – Despite the systematic approach to training and development, the findings revealed inadequacy deriving from heavy emphasis on conventional methods throughout the three stages particularly the formal in-house training; the current system does not offer a holistic approach to meet the challenging needs for management development. Research limitations/implications – The study adopts an exploratory in depth empirical investigation in Palestinian telecommunication organizations, it provides insight into management training and development in the private sector in Palestine. It has profound theoretical and practical implications for the increased effectiveness of management in the region and beyond. Practical implications – The use of trichotomous approach explores the entire process, rather than implementation alone, thus the findings will have practical implications for the researcher and practitioners to design, implement, and systematically appraise the effectiveness of training development initiatives. Originality/value – This paper offers both professionals and academics a fresh perspective on training and development in Palestinian telecommunication organizations; it highlights the importance of such activity, and stresses on the need for the design of programmes that can adequately incorporate the individual and corporate needs for development.

Construction in Barbados: keeping natural hazards in mind?

2014 ◽  
Vol 23 (2) ◽  
pp. 175-196 ◽  
Author(s):  
Ksenia Chmutina ◽  
Lee Bosher
Keyword(s):  
Natural Hazards ◽  
Media Coverage ◽  
Relevant Literature ◽  
Construction Sector ◽  
Construction Process ◽  
Structured Interviews ◽  
Case Study Methodology ◽  
Content Type ◽  
Key Stakeholders

Purpose – Employing a case study of Barbados, the purpose of this paper is to highlight key stakeholders involved in the construction sector, discusses the roles of construction stakeholders in disaster risk reduction (DRR) and the key stages of the construction process where proactive DRR inputs could be made, The following objectives are addressed: to describe the main natural hazards in Barbados; to reveal key stakeholders involved in the decision making during the design, construction and operation process (DCOP) and DRR process; to discuss the roles of construction stakeholders in DRR and the key stages of the DCOP where proactive DRR inputs could be made; to emphasise the main barriers to the implementation of DRR in the Barbados’ construction sector. Design/methodology/approach – A qualitative case study methodology, that includes semi-structured interviews with construction stakeholders in Barbados, a critical review of relevant literature and media coverage of natural hazards, and construction site visits. Findings – The key construction stakeholders that should be responsible for DRR integration in construction process are identified. The main barriers to the implementation of DRR in the Barbados’ construction sector are also discussed; these include the absence of an enforced building code and complacency towards natural hazards from the general population as well as construction stakeholders. Originality/value – Whilst some attempts have been made in mainstreaming DRR into construction projects in Barbados, many of the measures are not effectively implemented due to various constraints. In addition, little research has been done on the state of the construction sector and its use of DRR in the Caribbean. This paper aims to fill this research gap.

scholarly journals An institutional perspective for research in waqf accounting and reporting

2020 ◽  
Vol 11 (2) ◽  
pp. 400-427
Author(s):  
Nori Yani Abu Talib ◽  
Radziah Abdul Latiff ◽  
Aini Aman
Keyword(s):  
Institutional Theory ◽  
Government Regulation ◽  
Contextual Factors ◽  
The State ◽  
Institutional Pressures ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Content Type ◽  
Study Approach ◽  
Intention To Adopt

Purpose This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting. Design/methodology/approach This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper. Findings The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice. Research limitations/implications The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations. Practical implications This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf. Originality/value The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

Digital natives: the engagement experience to online protection

2017 ◽  
Vol 18 (2) ◽  
pp. 159-179 ◽  
Author(s):  
Monica Recalde ◽  
Elena Gutiérrez-García
Keyword(s):  
Information And Communication Technologies ◽  
Child Protection ◽  
Social Impact ◽  
Stakeholder Management ◽  
Self Regulation ◽  
Structured Interviews ◽  
Public Authorities ◽  
Content Type ◽  
Academic Field ◽  
Practical Implications

Purpose This study aims to center on understanding how stakeholder engagement processes improve online child protection in telecom companies. The literature review and findings shed light on the management of networks to identify, prevent and mitigate the adverse impacts of information and communication technologies (ICTs)[1] and to find opportunities in terms of new policies and services development. Design/methodology/approach Three multinational telecom companies were analyzed with a qualitative focus combining three research tools: the analysis of 81 corporate reports, self-administered questionnaires and semi-structured interviews. Findings Firms establish a collaborative network with a large number of stakeholders such as public authorities, non-governmental organizations, educational institutions, representatives of families and expert researchers. The outcomes of these networks range from the development of new products and services (filters, child safety software and protection apps) to the co-creation of new corporate policies with a high social impact (self-regulation, sectorial codes, awareness initiatives and reporting). Practical implications This study outlines guidelines for the industry in identifying, engaging and making decisions in a collaborative way when managers have to engage with multiple stakeholders regarding child protection. The academic debate and the empirical findings have many practical implications for ICT companies whose users are children and teenagers. Originality/value Despite its significance, stakeholder management is underexplored in the literature of protection for young people. The academic field and the professional arena appear to have little to say regarding how executives manage engagement processes.

Accounting for the Bitcoin: accountability, neoliberalism and a correspondence analysis

2016 ◽  
Vol 24 (1) ◽  
pp. 2-35 ◽  
Author(s):  
Asheer Ram ◽  
Warren Maroun ◽  
Robert Garnett
Keyword(s):  
Correspondence Analysis ◽  
Financial Reporting ◽  
Relevant Literature ◽  
Accounting Standards ◽  
Principal Component ◽  
Fair Value ◽  
Structured Interviews ◽  
Conceptual Approach ◽  
Content Type ◽  
Accounting Policy

Purpose Given its innovative characteristics and increasing popularity, the Bitcoin, and other virtual currencies, are expected to become mainstream, leading to the need for a generally accepted accounting treatment. Currently, however, there are no accounting standards which offer guidance on the recognition and measurement of these virtual currencies. To this end, the purpose of this paper is to determine a conceptual approach for accounting for the Bitcoin, grounded in the theories of neoliberalism and stewardship. Design/methodology/approach The research adopts an interpretive mixed-method approach. The relevant literature is analysed to identify key characteristics of the Bitcoin. These, as well as the elements of accounting policies inspired by neoliberalism and stewardship, form row and column headings in a correspondence matrix completed by 40 financial reporting experts. The correlations between rows and columns (developed using principal component analysis) are used to identify possible recognition and measurement requirements for the Bitcoin. Semi-structured interviews are used to complement the correspondence analysis. Findings The correspondence analysis and interviews reveal an emphasis on cost and fair value proposed by models grounded in stewardship and neoliberalism, respectively. The primary factor at work is the need to account for the underlying economics of the unit of account, something which is informed heavily by an organisation’s business model. Cost and fair value may be conceptual opposites, but in the eyes of respondents, these need to be used to achieve the single goal of communicating the economic rationale for holding the Bitcoin. Research limitations/implications The study is based on a purposefully selected sample of experts and lacks the exploratory potential of purely qualitative research. Nevertheless, it makes novel use of a correspondence analysis to provide an initial frame of reference for developing an accounting policy for unusual transactions and balances. Originality/value The paper is the first to provide a normative perspective on the accounting for this poorly understood “currency”. It also adds to the limited body of interpretive accounting research which dispenses with traditional finance paradigms and positivist models to provide practical recommendations. Finally, the paper offers an innovative approach, using a correspondence analysis and detailed interviews, for developing an accounting policy for transactions not specifically within the scope of existing accounting standards.

scholarly journals An institutional perspective on entrepreneurship in a conflict environment

2016 ◽  
Vol 22 (5) ◽  
pp. 698-717 ◽  
Author(s):  
Noor Muhammad ◽  
Farid Ullah ◽  
Lorraine Warren
Keyword(s):  
Quantitative Methods ◽  
Small Sample ◽  
Future Research ◽  
Institutional Pressures ◽  
Business Climate ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Content Type ◽  
The North ◽  
Entrepreneurial Behaviour

Purpose – In this paper, an institutional perspective is used to examine the different kinds of pressures on entrepreneurs manifest in a conflict environment. The purpose of this paper is to investigate how they respond to the conflict and establish legitimacy for their entrepreneurship in the challenging context of the north western areas of Pakistan. Design/methodology/approach – In this study, a qualitative approach is taken based on semi-structured interviews from 16 different firms in the Swat valley. Findings – The entrepreneurs undertake different strategies towards dealing with conflict and establishing legitimacy. These strategies are identified and examined in relation to the interactions between entrepreneurial behaviour and institutional pressures. Research limitations/implications – Qualitative research on a small sample inevitably presents a limitation on the generalisability of this work. Further research could employ quantitative methods to address this issue. One particular location is studied, so future research could be carried out in other countries or regions with similar problems. Practical implications – The study may have value for policymakers who need to know more about how to support ongoing businesses in difficult regions. Social implications – Better understanding of the needs of small business may in time contribute to a better business climate in difficult regions. Originality/value – A new dimension is added to institutional theory through its application in the very uncertain environment between all-out war and ongoing violence, identifying the possibility of weak agency for institutional change. Further, the study contributes to the growing body of literature on entrepreneurship in conflict environments.

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