scholarly journals External pressures on accounting study programs: An institutional approach of stakeholder expectations

2021 ◽  
Vol 20 (4) ◽  
pp. 543-584
Author(s):  
Cristina Circa ◽  
◽  
Alina Almășan ◽  
Adina Popa
Keyword(s):  
Research Question ◽  
Professional Associations ◽  
Accounting Education ◽  
Stakeholder Expectations ◽  
External Stakeholder ◽  
Social Legitimacy ◽  
Complex Approach ◽  
External Pressures ◽  
Study Programs ◽  
Stakeholder Pressures

Research Question: What are the requirements and expectations of each class of external stakeholders? Is there any convergence between the identified expectations? Motivation: There is a large variety of stakeholder expectations that universities are confronted with in their permanent search for social legitimacy, acknowledgement and survival. In the case of accounting study programs, their strong relationships with practitioners and professional associations, as emphasized in previous research in accounting education in Central and Eastern European (CEE) countries, add to the expectations that need to be met. Idea: This paper explores external stakeholder expectations of accounting study programs provided by Romanian universities, in order to identify the elements to which these expectations converge. Data: Data was collected only from public documents (laws and regulations, reports, studies, press releases, websites of relevant bodies etc.). Tools: A review of relevant public documents has been performed. Findings: As expected, all stakeholders require quality. Still, they ascribe different meanings to quality, evaluate quality in different manners, and hence exert various pressures. More, we observed that all types of isomorphism: coercive, mimetic, normative, as well as competitive are involved in assuring quality and meeting expectations. Contribution: The study contributes to literature with a complex approach, employing stakeholder and institutional theory, in the context of the extensive environment of higher education. In terms of practice, by taking stock of stakeholder requirements and expectations, the study calls the attention of decision makers to stakeholder pressures and the need to adjust accounting study programs accordingly.

scholarly journals Accounting Education for Professional Accountants: Evidence from Italy

2018 ◽  
Vol 13 (8) ◽  
pp. 1 ◽  
Author(s):  
Giovanna Lucianelli ◽  
Francesca Citro
Keyword(s):  
Professional Competence ◽  
Research Question ◽  
Accounting Education ◽  
International Accounting ◽  
Future Expectations ◽  
Education Standards ◽  
Accounting Standard ◽  
Regulatory Changes ◽  
The University ◽  
National Governments

In the last years, the worldwide changes in global, political and financial contexts have gradually modified the approaches to the accounting of national governments and international institutions. In this varying scenario, the International Accounting Standard Board (IASB) and consequently national governments have introduced new accounting standards along with related regulatory changes. These issues are of ever-growing importance when considering that the International Accounting Education Standards Board (IAESB) has recently developed “The basis for conclusions document for 2017-2021 IAESB Strategy and 2017-2018 Work Plan” (IAESB, 2017) with the aim of informing the Board’s deliberations on its future strategy and priorities about the future expectations of professional competence. The aim of this paper is to report the findings of an empirical study on this topic and address the following research question: what are professional accountants’ views on quality in accounting education? This primary research question is expanded to consider professional accountants’ beliefs on the present (what is necessary for their workplace) and future (what will be necessary for their workplace) with respect to quality in accounting education. The survey highlights how professional accountants have more expectations than in the past about their skills. The majority of professional accountants have been transforming themselves into business consultants since they are now required to offer more services than accounting and taxation consultancy. Consequently, there is a growing demand for cooperation with the university world in order to broaden the programs of accounting education with new technical competencies for undergraduate and postgraduate degrees.

scholarly journals Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies between 2010 and 2015

Logistics ◽  
2018 ◽  
Vol 2 (3) ◽  
pp. 13 ◽  
Author(s):  
David M. Herold
Keyword(s):  
Management Practices ◽  
Logistics Industry ◽  
Carbon Management ◽  
Related Information ◽  
External Pressures ◽  
Global Logistics ◽  
Disclosure Responses ◽  
Stakeholder Pressures ◽  
Over Time

Global logistics companies are increasingly disclosing carbon related information due to institutional and stakeholder pressures. Existing research, however, is limited to categorizing these pressures and their influences on corporate carbon disclosure strategies. In particular, literature to date has not distinguished between different carbon disclosure strategies and how they may have changed over time. In response, this paper: (1) proposes a framework that depicts four different carbon disclosure responses and strategies based on internal and external pressures; and (2) subsequently analyzes and compares corporate carbon disclosure strategies between 2010 and 2015. Using a sample of 39 leading global logistics companies, carbon disclosure strategies are categorized based on the analysis of 25 applied carbon management practices from Bloomberg ESG to see if carbon management practices and the associated strategies have changed. The findings show overall shifts to more transparent corporate carbon disclosure strategies between 2010 and 2015 with an increase of applied carbon management practices in both internal and external actions.

Managing the expectations of external stakeholders in construction projects

2017 ◽  
Vol 24 (5) ◽  
pp. 736-756 ◽  
Author(s):  
Albert P.C. Chan ◽  
Goodenough D. Oppong
Keyword(s):  
Construction Projects ◽  
Empirical Support ◽  
Bottom Line ◽  
Stakeholder Expectations ◽  
Content Type ◽  
Stakeholder Satisfaction ◽  
External Stakeholder ◽  
External Stakeholders ◽  
Management Project ◽  
Social Environmental

Purpose The consideration of external stakeholders has proven to be more critical than internal stakeholders in construction projects. The purpose of this paper is to present the diverse expectations of external stakeholder groups, i.e. governmental authorities, general public, and affected local communities, in construction projects. The practical steps to manage the expectations are also outlined. Design/methodology/approach A three-stage methodology was adopted for the review. The primary terms “stakeholder,” “project participants,” or “project environment” were first searched in four popularly search engines and eight top journals that publish construction research to retrieve publications. After a second-stage filtering process, the selected data were then analyzed and reviewed in line with the objectives. Findings In total, 49 common expectations were identified and classified. The results indicate that each stakeholder group pursues expectations in line with the social, environmental, and economic sustainability objectives. For effective management, project managers (PMs) must know stakeholder opportunities and threats, fulfill social responsibilities, establish common goals, apply appropriate strategies, and enhance stakeholder satisfaction. Research limitations/implications The identified expectations are only based on the selected publications. Even though the expectations have been categorized in line with the triple bottom line model, the relative importance of the expectations cannot be ascertained since there is no empirical support. Practical implications PMs can play safe by acknowledging the stakeholder expectations and employ such strategies to curtail resulting impacts and maximize mutual benefits. The list of expectations could also be used to promote equitable value optimization in projects, enhance needs fulfillment, and facilitate the evaluation of external stakeholder satisfaction. Originality/value This study provides a comprehensive checklist of construction stakeholder expectations which hitherto, is lacked in the literature. Moreover, practical steps to manage the expectations of external stakeholders have been discussed.

How Multinational Companies Create and Capture Value From Innovation Through Business Model Dynamics

2019 ◽  
pp. 454-471
Author(s):  
Mariane Figueira ◽  
Annika Rickne ◽  
Joel Yutaka Sugano
Keyword(s):  
Business Model ◽  
New Technology ◽  
Research Question ◽  
External Environment ◽  
Multinational Companies ◽  
Value Proposition ◽  
External Pressures ◽  
Model Dynamics ◽  
Model Components

Willing to answer to the research question of how multinational companies succeed in creating and capturing value from a new technology, this chapter aimed at filling the gaps in the existing literature with regards to defining business model dynamics and demonstrating business model dynamics in practice. Through a case study of Monsanto, and of the way the company's subsidiary managed to successfully adapt and innovate in Brazil, this chapter showed that external pressures such as new technology, the need to respond to the customers' demand for information concerning the company's new value proposition, existing regulation (among other external pressures) forced the multinational company to implement changes and create new elements in some of the business model components. Results also showed that to capture part of the value created with a new technology it might be necessary to complete business model design and evaluation with the analysis of the external environment.

First-job educational and skill match

2014 ◽  
Vol 35 (4) ◽  
pp. 553-575 ◽  
Author(s):  
Tomaž Deželan ◽  
Danica Fink Hafner ◽  
Mateja Melink
Keyword(s):  
Political Science ◽  
Professional Associations ◽  
Early Career ◽  
Primary Data ◽  
Communist Country ◽  
Period Effect ◽  
Content Type ◽  
Job Match ◽  
Theoretical Approaches ◽  
Study Programs

Purpose – The purpose of this paper is to examine the education-job match of political science graduates from Slovenia, as well as from selected EU countries, in the context of other disciplines. In the frame of contested theoretical approaches, the implications of matching the knowledge that is acquired during education to the skills that are needed on the job are also examined. Design/methodology/approach – Using the REFlex HEGESCO database, as well as other secondary data, the wider disciplinary and contextual environments are presented. Disciplinary and contextual mapping is followed by binary logistic regression of primary data collected from Slovene political science graduates. Based on the results, the authors determined the validity of certain theoretical premises of human capital, credentialist, and assignment approaches, specifically regarding education-job matching. Findings – In terms of graduate education-job match, the results indicate that the relevance of the sector of employment relates to educational as well as skill match. The results also indicate that matched candidates utilize the skills acquired during the education process to a greater degree, which adds weight to the assignment theory's presumption. The effect of formal credentials is relevant, because graduates with Bologna degrees, despite having attended programs with virtually identical curricula at the same institution, are significantly less matched when compared to non-Bologna graduates. Accordingly, the effect of the change to the structure of the system of higher education (HE), which is amplified by the period effect of the economic crisis, implies a serious change to graduates’ opportunity structure. Practical implications – The study should motivate a re-examination of the teleological purpose of the study by professional associations in the state. It should also motivate the adjustment of the study programs to the new conditions graduates face and strengthen the educator-employer relationship to make the latter cognizant about the study programs and the skills of graduates. In addition, the study should provide grounds for a critical discussion about the implications of governmental austerity measures on the public sector. Originality/value – The paper provides new insights into the early careers of political scientists and social scientists at large. It also offers early evidence on the effect of the Bologna's HE reform and indications about the early career achievements in a crisis-struck post-communist country.

Shining the light on the dark side of medical leadership – a qualitative study in Australia

2016 ◽  
Vol 29 (3) ◽  
pp. 313-330 ◽  
Author(s):  
Erwin Loh ◽  
Jennifer Morris ◽  
Laura Thomas ◽  
Marie Magdaleen Bismark ◽  
Grant Phelps ◽  
...  
Keyword(s):  
Research Question ◽  
Professional Associations ◽  
Public Hospitals ◽  
Dark Side ◽  
Future Research ◽  
Leadership Roles ◽  
Health Departments ◽  
Negative Perception ◽  
Content Type ◽  
Medical Leadership

Purpose The paper aims to explore the beliefs of doctors in leadership roles of the concept of “the dark side”, using data collected from interviews carried out with 45 doctors in medical leadership roles across Australia. The paper looks at the beliefs from the perspectives of doctors who are already in leadership roles themselves; to identify potential barriers they might have encountered and to arrive at better-informed strategies to engage more doctors in the leadership of the Australian health system. The research question is: “What are the beliefs of medical leaders that form the key themes or dimensions of the negative perception of the ‘dark side’?”. Design/methodology/approach The paper analysed data from two similar qualitative studies examining medical leadership and engagement in Australia by the same author, in collaboration with other researchers, which used in-depth semi-structured interviews with 45 purposively sampled senior medical leaders in leadership roles across Australia in health services, private and public hospitals, professional associations and health departments. The data were analysed using deductive and inductive approaches through a coding framework based on the interview data and literature review, with all sections of coded data grouped into themes. Findings Medical leaders had four key beliefs about the “dark side” as perceived through the eyes of their own past clinical experience and/or their clinical colleagues. These four beliefs or dimensions of the negative perception colloquially known as “the dark side” are the belief that they lack both managerial and clinical credibility, they have confused identities, they may be in conflict with clinicians, their clinical colleagues lack insight into the complexities of medical leadership and, as a result, doctors are actively discouraged from making the transition from clinical practice to medical leadership roles in the first place. Research limitations/implications This research was conducted within the Western developed-nation setting of Australia and only involved interviews with doctors in medical leadership roles. The findings are therefore limited to the doctors’ own perceptions of themselves based on their past experiences and beliefs. Future research involving doctors who have not chosen to transition to leadership roles, or other health practitioners in other settings, may provide a broader perspective. Also, this research was exploratory and descriptive in nature using qualitative methods, and quantitative research can be carried out in the future to extend this research for statistical generalisation. Practical implications The paper includes implications for health organisations, training providers, medical employers and health departments and describes a multi-prong strategy to address this important issue. Originality/value This paper fulfils an identified need to study the concept of “moving to the dark side” as a negative perception of medical leadership and contributes to the evidence in this under-researched area. This paper has used data from two similar studies, combined together for the first time, with new analysis and coding, looking at the concept of the “dark side” to discover new emergent findings.

Transmission of family businesses in France

2013 ◽  
Vol 19 (1) ◽  
pp. 53-71 ◽  
Author(s):  
Katherine Gundolf ◽  
Olivier Meier ◽  
Audrey Missonier
Keyword(s):  
Thematic Analysis ◽  
Design Methodology ◽  
Research Question ◽  
Personal Factors ◽  
Content Type ◽  
Social Legitimacy ◽  
Cultural Proximity ◽  
The Common ◽  
Succession Process ◽  
Behavioural Factors

PurposeThe purpose of this research paper is to show to what extent psychological, cultural and behavioural factors can influence on the succession process in the particular case of family‐run businesses?Design/methodology/approachData on 12 directors of family‐run SME were grouped together on the basis of questions derived from the research question. To do this, the authors operated using a principle guided by cross referencing responses, that is, finding the incidence of elements that make it possible to justify substantively the existence of the category and the common existence of these elements within the cases studied.FindingsThe thematic analysis performed made it possible to highlight five main motives for cultural and psychological resistance in former directors: the loss of power and influence, the risk of deconstruction, the loss of professional and social legitimacy, the loss of references and meaning, and the refusal of old age and death.Originality/valueThe results show that transferors search for connections in the aim of identifying common points of anchor, affinities on to which they can project themselves as an element of continuity or an extension of their personality. The paper can in particular note the importance given to cultural proximity and to previous professional relations with the transferor. These criteria, unlike personal factors, are of the interpersonal type and thus deeply imprinted on the transferor's most intimate desires and motivations, including the main desire, which is to search for all that can make possible an extension of himself within his company and thus ensure the permanence of his values and his time at the organisation.

scholarly journals The Influence of External and Internal Stakeholder Pressures on the Implementation of Upstream Environmental Supply Chain Practices

2017 ◽  
Vol 59 (2) ◽  
pp. 351-383 ◽  
Author(s):  
Stephanie Graham
Keyword(s):  
Supply Chain ◽  
Hierarchical Regression ◽  
Competitive Pressure ◽  
Manufacturing Companies ◽  
Environmental Practices ◽  
External Stakeholder ◽  
Proactive Environmental Strategy ◽  
Using Data ◽  
Stakeholder Pressures ◽  
Environmental Supply Chain

This study examines the independent and combined influences of internal and external antecedents to upstream environmental practices. Proactive environmental strategy is considered as an internal antecedent and competitive pressure as an external antecedent. Multiple hierarchical regression analysis is used to test the hypothesized relationships using data from a sample of 149 manufacturing companies located within the U.K. food industry. The results suggest that proactive strategy and competitive pressure exert both independent and combined influences on environmental supply chain practices. Proactive strategy appears to be a stronger driver of these practices, suggesting that internal stakeholders such as directors, managers, and employees may be more influential in the adoption of certain practices than external stakeholder pressures. This article builds upon the recent wave of research highlighting the potential for internal and external factors to generate a combined influence on the adoption of environmental practices within companies and their supply chains.

scholarly journals Development of e-Learning Microsoft Sway as Innovation of Local Culture-Based Learning Media

2017 ◽  
Vol 12 (1) ◽  
pp. 53-60
Author(s):  
Liana Vivin Wihartanti ◽  
Ramadhan Prasetya Wibawa
Keyword(s):  
Positive Impact ◽  
Development Stage ◽  
Economic Education ◽  
Accounting Education ◽  
Local Culture ◽  
Study Program ◽  
Education Study ◽  
Study Programs ◽  
E Learning ◽  
The Media

The research aims to know the produce e-learning Microsoft sway based on the local culture and the effectiveness of the implementation of media in accounting and economics learning at Universitas PGRI Madiun. This research was conducted in Accounting Education Study Program and Economic Education Study Program of Universitas PGRI Madiun, uses research and development method. It was started by preliminary study, then continued with media development stage. The media developed was tested in the two study programs. The trial test result was analyzed, then based on the analysis result, the media and instrument were improved. Media that has been improved to be final media then re-implemented in learning in the two study programs. The results of research show that the development of e-learning microsoft sway based on local culture and the effectiveness of media implementation in economic and accounting learning at Universitas PGRI Madiun run smoothly and effectively, and give positive impact on learning process.

Conflict minerals traceability – a fuzzy set analysis

2017 ◽  
Vol 47 (5) ◽  
pp. 344-367 ◽  
Author(s):  
Stephane Timmer ◽  
Lutz Kaufmann
Keyword(s):  
Fuzzy Set ◽  
Research Question ◽  
Qualitative Comparative Analysis ◽  
Secondary Data ◽  
Firm Resources ◽  
Content Type ◽  
Listed Firms ◽  
Conflict Minerals ◽  
Fuzzy Set Analysis ◽  
Stakeholder Pressures

Purpose The purpose of this paper is to investigate legal effects on social sustainability practices at buying firms. The US Dodd-Frank Act has forced listed companies to determine the degree to which their products contain conflict minerals (CM). The research question this study seeks to answer is the following: which factors influence a company’s ability to determine the provenance of its inputs? Design/methodology/approach The study examines secondary data in the form of CM reports of 50 US listed firms for two consecutive years using a fuzzy set qualitative comparative analysis (fsQCA) approach. Findings This study identifies different configurations of stakeholder salience and firm resources that lead individual companies to achieve high levels of traceability. Findings show that firms’ CM governance mechanisms are a key determinant in the firms’ capacity to meet regulatory traceability requirements. Further, the authors find that both the presence and absence of specific stakeholder pressures and firm resources can lead to traceability. Findings also suggest that firms can achieve traceability without any pressure from stakeholders. Research limitations/implications The study investigates the practices of individual firms that are subject to the Dodd-Frank Act, rather than adopting a supply chain-wide perspective. Further, proxies had to be used to measure several constructs because of reliance on firms’ reporting, which implies that the study did not account for certain behavioral factors that influence traceability. Practical implications This study provides managers of both resource-rich and less resource-rich firms with possible pathways for achieving CM traceability. Originality/value The study contributes to the field of sustainability by providing exploratory insights into the antecedents of traceability and deriving theoretical propositions to guide further research. The authors apply fsQCA to investigate secondary data over multiple years, thus using a novel configurational methodology.

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