scholarly journals Auditing profession regulation: Lesson learned from code and common law countries regulatory approaches

2018 ◽  
Vol 8 (3) ◽  
pp. 80-101 ◽  
Author(s):  
Ahmed Eltweri ◽  
Mohammad Altarawnah ◽  
Krayyem Al-Hajaya ◽  
Wa’el Al-Karaki
Keyword(s):  
Developing Countries ◽  
Common Law ◽  
Arab Countries ◽  
The Body ◽  
Structured Interviews ◽  
Stakeholder Groups ◽  
Body Of Knowledge ◽  
Qualitative Approaches ◽  
The Common ◽  
Statutory Regulation

This paper aims to explore the common regulatory approaches for audit and accounting profession and identify the suitable approach to the Libyan audit profession. Mixed methods both quantitative and qualitative approaches were employed, in which a questionnaire was completed by 196 respondents. Statistical analysis, via the SPSS, was performed on the data. The outcomes are believed to be generalized given the size of the sample. In addition to 9 semi-structured interviews were conducted, representing five stakeholder groups in the Libyan auditing arena. This study has found that the majority of respondents are clearly in favour of the appointment of an independent regulator, believing this to be the most beneficial option of the list available for the Libyan audit profession, while statutory regulation (government intervention) is considered the next beneficial choice. Likewise, the findings from the interviewee exercise show a preference for an independent regulator. Due to the lack of research on governance and regulations among developing countries, this study contributes to the body of literature in respect of the Libyan accounting and auditing environment by specifically exploring the perception of stakeholders towards the existing regulatory approaches implemented in both developed and developing countries. By implication, it makes a contribution to the wider body of knowledge about auditing in the Arab countries, where similar cultural conventions and attitudes exist.

scholarly journals Marital Power Finally Obliterated: The History of the Abolition of the Marital Power in Civil Marriages in Eswatini

2020 ◽  
Vol 23 ◽  
pp. 1-19
Author(s):  
Simangele D Mavundla ◽  
Ann Strode ◽  
Dumsani Christopher Dlamini
Keyword(s):  
Common Law ◽  
Research Work ◽  
Legal Framework ◽  
Married Women ◽  
The Body ◽  
Advocacy Groups ◽  
Marital Power ◽  
Body Of Knowledge ◽  
History Of ◽  
The Common

Women's subordination is not new in the world. As society became human rights conscious, many countries started abrogating or scrapping discriminatory laws and attitudes towards women, in particular married women. However, it has taken Eswatini more than 100 years to deal with the fact that the common law principle of marital power discriminates against women. This paper traces the reception of marital power into the legal framework of Eswatini and how advocacy groups on women's rights and freedoms have opposed women's subordination, fortified by research. This paper presents a desktop review of selected literature and case laws touching on women's emancipation in Eswatini. This research work is significant in that it adds to the body of knowledge by recording the origins of women's subjection to marital power and their eventual emancipation in the landmark case of Sacolo v Sacolo (1403/2016) [2019] SZHC 166 (30 August 2019).

Mixed embeddedness of Brazilian entrepreneurs in Toronto

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Roberto Pessoa de Queiroz Falcão ◽  
Michel Mott Machado ◽  
Eduardo Picanço Cruz ◽  
Caroline Shenaz Hossein
Keyword(s):  
Service Sector ◽  
The Body ◽  
Structured Interviews ◽  
Immigrant Entrepreneurship ◽  
Content Type ◽  
Brazilian Government ◽  
Body Of Knowledge ◽  
Multi Method Approach ◽  
High Level ◽  
Entrepreneurial Activities

PurposeThe purpose of this article is to investigate how social integration, immigrant networks and barriers to ventureing affect the entrepreneurial activities of Brazilians in Canada, indicating how mixed embeddedness takes place in that context.Design/methodology/approachData were collected in Toronto, through the application of a survey with 74 Brazilian entrepreneur respondents and 42 semi-structured interviews with selected subjects, thus representing a multi-method approach. The analysis included descriptive statistics from the survey data and a qualitative analysis of the trajectories and life stories of Brazilian immigrants.FindingsOur sample comprises respondents with a high level of education and proficiency in English, coming predominantly from the southeast of Brazil, white, aged from 30 to 49. The majority of businesses are small and related to the service sector. The article contributes to the literature by discussing the elements related to mixed embeddedness, including the need for cultural adaptation and for the creation of networks as a crucial element for business venturing.Research limitations/implicationsThe study focuses on entrepreneurs regardless of their businesses sector or formality/informality status. It could be used as an instrument to support Canadian public policies for welcoming Brazilians and for the Brazilian government to prevent the evasion of potential entrepreneurs.Originality/valueThe article contributes to the body of knowledge of immigrant entrepreneurship in Canada and of Brazilian entrepreneurship overseas. The results suggest factors that may be relevant to the expansion of their business, such as social networking, cultural embeddedness and adaptation of the products/services to a wider range of target customers.

Categorising on-site problems

2017 ◽  
Vol 17 (1) ◽  
pp. 90-111 ◽  
Author(s):  
Micael Thunberg ◽  
Martin Rudberg ◽  
Tina Karrbom Gustavsson
Keyword(s):  
Supply Chain ◽  
Project Management ◽  
Construction Project ◽  
Internal Validity ◽  
Internal Communication ◽  
The Body ◽  
Construction Project Management ◽  
Structured Interviews ◽  
Content Type ◽  
Body Of Knowledge

Purpose This study aims to identify and categorise common on-site problems from a supply chain management (SCM) perspective and to trace the origin of these problems in the construction project process, the supply chain or in the intersection between these processes. This allows for identification of how on-site problems affect SCM in construction projects and how they can be mitigated. Design/methodology/approach A literature review in combination with semi-structured interviews was used to identify on-site problems. This enabled triangulation and strengthened both construct validity and internal validity. Findings On-site problems can be categorised in one of the four following categories: material flows, internal communication, external communication or complexity. The first category has its origin in the supply chain, the second in the construction project process, the third in the supply chain-construction process intersection on site and the fourth in the construction project as a whole. The findings conclude that on-site problems often originate from construction companies’ lack of supply chain orientation. Research limitations/implications It is suggested that supply chain planning (SCP) can facilitate on-site problem mitigation in construction project management. This extends the body of knowledge of SCP in construction project management and supports the development of effective on-site construction project management. Practical implications The results show that SCP can aid construction project management in handling on-site problems earlier in the project process. Originality/value The main value lies in extending the body of knowledge in construction project management research by applying an SCM perspective and by introducing SCP to support more effective construction project management.

scholarly journals Guidelines for Theory Development using Qualitative Research Approaches

2021 ◽  
Vol 19 (2) ◽  
pp. pp95-103
Author(s):  
Noel Pearse
Keyword(s):  
Qualitative Research ◽  
Theory Development ◽  
Field Work ◽  
The Body ◽  
Research Approach ◽  
Body Of Knowledge ◽  
Qualitative Approaches ◽  
Data Collection And Analysis ◽  
Research Findings ◽  
Research Propositions

Qualitative research has been criticised for not building a distinctive body of knowledge, leading to fewer publications and citations. In the light of this critique, this paper offers guidance on how qualitative researchers can contribute to developing a distinctive and cumulative body of knowledge, thereby attracting more attention to their research. In pursuit of this aim, there are four objectives addressed in this paper. The first objective is to explain the relevance and value of deductive qualitative approaches to theory building. Secondly, to illustrate how examining the maturation of a concept can help decide the appropriateness of a particular research approach. This paper explains how in their planning, researchers need to confirm their intention to contribute to theory development and to ensure that this is appropriate, given the stage of maturation of the concept to be investigated. The third objective is to offer guidance on the philosophical assumptions of the researcher and how to test research propositions. Therefore, it is advised that data collection and analysis should take place within a post-positivist paradigm, and that the field work should be designed and carried out with research propositions as a point of departure. The final research objective is to explain how the findings of a deductive qualitative study should be handled to demonstrate the contribution of the study to the body of knowledge. Here guidance is offered on the contextualisation and generalisation of research findings.

Managing material value creation matters in integrated reporting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Natasja Steenkamp ◽  
Roslyn Roberts
Keyword(s):  
South African ◽  
Value Creation ◽  
Design Methodology ◽  
Qualitative Approach ◽  
The Body ◽  
Structured Interviews ◽  
Integrated Reporting ◽  
Process Information ◽  
Content Type ◽  
Body Of Knowledge

Purpose This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information for the integrated report. Design/methodology/approach The paper adopts a qualitative approach using in-depth semi-structured interviews to examine how information about material value creation matters in six South African organisations are managed. Findings The findings will be useful to integrated reporting adopters as to how they might implement appropriate processes and systems to determine, communicate, collect and process information about matters that substantively affect their value creation. Originality/value The paper contributes to the body of knowledge by providing insight on how material value creation matters are determined, communicated internally and information about such matters generated.

Higher apprenticeships and the new apprenticeship standards

2016 ◽  
Vol 6 (4) ◽  
pp. 401-416 ◽  
Author(s):  
Arti Saraswat
Keyword(s):  
Exploratory Study ◽  
Further Education ◽  
The Body ◽  
Full Time ◽  
Structured Interviews ◽  
Content Type ◽  
Body Of Knowledge ◽  
Number Of Factors ◽  
College Staff ◽  
The Uk

Purpose The UK government is actively promoting higher apprenticeships and degree apprenticeships and this agenda has been gaining momentum amongst the various providers of apprenticeships. The purpose of this paper is to draw on an exploratory study on English further education (FE) colleges and highlight some of the key drivers of delivery, and possible challenges that can be faced by the providers in any expansion of this provision. Staff perceptions on the new apprenticeship standards are also presented in the paper. Design/methodology/approach This paper draws on a qualitative exploratory study with ten FE colleges in England. As part of the study, 19 in-depth semi-structured interviews were conducted with college staff and managers. Findings Higher apprenticeships have the potential to offer work-focussed alternatives to the conventional full-time degree models of higher education, however, the paper sheds light on a number of factors can limit the uptake of higher and degree apprenticeships. Practical implications The paper presents some practical challenges in developing higher apprenticeships and outlines some successful instances of higher apprenticeships which will be useful for those involved in the design and delivery of apprenticeships at FE colleges as well as at other providers. Originality/value This paper draws on research with FE colleges and will be of particular significance to FE colleges and universities that may consider delivering higher apprenticeships. The paper presents insights into institutional experiences and decision-making associated with higher and degree apprenticeships and, in doing so, the paper offers valuable contributions to the body of knowledge in this under-researched area.

scholarly journals RELIGIOSITY IN CRIMINAL LAW: ISLAMIC PERSPECTIVE

2019 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Abdurrahman Raden Aji Haqqi
Keyword(s):  
Criminal Law ◽  
Islamic Law ◽  
Common Law ◽  
The Body ◽  
Religious Ritual ◽  
Belief Statement ◽  
The Family ◽  
The Holy Quran ◽  
The Common ◽  
Human Kind

The fundamental premises of Islamic law are that Allah has revealed His will for human-kind in the Holy Quran and the inspired example of the Prophet Muhammad (Peace be Upon Him), and that society's law must conform to Allah's revealed will. The scope of Islamic law is broader than the common law or civil law. In addition to core legal doctrines covering the family, wrongs, procedure, and commercial transactions, Islamic law also includes detailed rules regulating religious ritual and social etiquette. In Islam, religiosity is not asceticism in monasteries nor is it chattering from the pulpits. Instead, it is behaving in a manner that is requested from the Creator under all circumstances, places and times, in belief, statement and actions. Historically, law and religion have never been completely separated. They have never been so independent as to achieve complete autonomy from each other. Religion has essentially been embodied in legal systems, even in those that have aspired to privatize religion. Based on this fact, this paper discusses such fact i.e religiosity on specific theme of Islamic law that is criminal law which means the body of law dealing with wrongs that are punishable in Islamic law with the object of deterrence.

scholarly journals Facilitators, barriers and motivators of paramedic continuing professional development

2021 ◽  
Vol 18 ◽  
Author(s):  
Lisa Hobbs ◽  
Scott Devenish ◽  
David Long ◽  
Vivienne Tippett
Keyword(s):  
Professional Development ◽  
Health Professionals ◽  
Traditional Approach ◽  
Continuing Professional Development ◽  
The Body ◽  
Structured Interviews ◽  
Self Directed Learning ◽  
Private Industry ◽  
Body Of Knowledge ◽  
Barriers And Motivators

Introduction As registered health professionals, Australian paramedics are required to abide by professional registration standards including the maintenance of continuing professional development (CPD). The broader health literature identifies facilitators, barriers and motivators for engaging in CPD, however the body of knowledge specific to paramedicine is weak. This research seeks to address this gap in the paramedicine body of knowledge. Methods This study adopts a constructivist grounded theory methodology. Data were collected through semi-structured interviews, and analysed using first and second cycle coding techniques. Paramedics from various state-based Australasian ambulance services and private industry (N=10) discussed their experiences specific to their attitudes, perceptions and engagement about CPD. Results Paramedic CPD goes beyond the traditional approach to mandatory training. Paramedics are motivated by factors such as modality of delivery, professional expectations, clinical/professional improvement and, sometimes, fear. Facilitators included organisational support, improved clinical knowledge, practitioner confidence, self-directed learning opportunities and perceived relevance of content. Barriers include cost, workload/fatigue, location, rostering, lack of incentive to engage, lack of employer support and technological problems. Conclusion By understanding what facilitates or motivates engagement in CPD activities, paramedics can navigate their CPD in conjunction with regulatory requirements. Although paramedics report some similar experiences to other health professionals, there are nuances that appear specific to the discipline of paramedicine. Of interest, a unique finding related to fear influencing paramedic CPD engagement. The results of this study informs paramedic employers and paramedic CPD providers with insights to assist in the development of positive CPD experiences and interactions.

Implementing Eco-Innovation by Utilizing the Internet to Enhance Firm's Marketing Performance

2020 ◽  
pp. 1290-1307
Author(s):  
Vincent Didiek Wiet Aryanto ◽  
Yohan Wismantoro ◽  
Karis Widyatmoko
Keyword(s):  
Developing Countries ◽  
Empirical Evidence ◽  
Market Orientation ◽  
Communication Technology ◽  
The Body ◽  
Natural Dyes ◽  
Green Marketing ◽  
The Internet ◽  
Marketing Performance ◽  
Body Of Knowledge

The aim of this study is to explore a proposition of eco-innovation internet-based approach to bridge the gap between market orientation and marketing performance of the batik SMEs in Indonesia. Batik is an Indonesian art of waxed hand painting on the textile by utilizing of natural dyes. The 250 questionnaires were distributed among the SMEs actors; however, 189 out of 250 questionnaires were valid to be further processed. This research has provided some empirical evidence that the approach of e-eco-innovation has a significant impact on marketing performance. Furthermore, market orientation also has a significant impact on both marketing performance and e-eco-innovation. Therefore, the adoption of ICT (Internet & Communication Technology) and eco-innovation may contribute not only to the body of knowledge of green marketing but also for the practice of green marketing amongst SMEs in developing countries.

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