scholarly journals Understanding HMIS Implementation in a Developing Country Ministry of Health Context - an Institutional Logics Perspective

Author(s):  
Ime Asangansi
2020 ◽  
Vol 17 (3) ◽  
pp. 373-404
Author(s):  
Mahmud Al Masum ◽  
Lee D. Parker

Purpose While the world-wide adoption of international financial reporting standards (IFRS) aims to eliminate differences in national accounting standards between countries, the socio-political institutions surrounding financial reporting practices remain localised. This paper aims to penetrate and reveal the manner in which local national context, stakeholder intentions and financial reporting practices can moderate the compliance with IFRS in a developing country. Design/methodology/approach An interview-based qualitative research framework was used to analyse the experience and attitudes of accountants, auditors and financial reporting regulators during a passage of accounting reform initiatives. Findings This paper provides a critical analysis of the financial reporting practices of a developing country that has ostensibly implemented accounting reforms prescribed by the World Bank. It has revealed the key firm- and field-level logics that are experienced and managed by regulators and corporate managers in their approaches to financial reporting and accountability. The World Bank-led accounting reform can be constrained by a complex mix of institutional logics originating from market and corporate structures, networks of institutionalised family and political relationships, professional and regulatory structure and resourcing limitations and cultural business conventions. This paper provides evidence of firm- and field-level logics that contest and influence the emergence of a financial reporting oversight body and lead to highly variable compliance with international accounting standards. Originality/value This paper aims to extend our knowledge beyond broad national-level elements of institutional orders. It presents a more penetrating examination of the existence and contestation of logics originating from various local and global actors and interests. It presents a theoretical mapping of institutional logics, which operate in international and local settings and also encompass firm- and field-level imperatives. Any effort to understand and improve accounting practices of a developing country need to consider the power, contestation and influence of multiple logics operating in its institutional environment.


2022 ◽  
Vol 176 ◽  
pp. 121443
Author(s):  
Jarkko Levänen ◽  
Sara Lindeman ◽  
Minna Halme ◽  
Matti Tervo ◽  
Tatu Lyytinen

1984 ◽  
Vol 5 (11) ◽  
pp. 538-541 ◽  
Author(s):  
R. Mark Weeks

In 1978 the Ministry of Health and Social Welfare in Liberia embarked on a major initiative to expand immunization activity countrywide. During its early development, the Expanded Program on Immunization (EPI) experienced the realities of establishing an immunization program in a developing country, including the high costs of maintaining mobile operations and a network of kerosene refrigerators. To improve vaccination coverage with diminishing resources, the Program recently began to place greater emphasis on integrating immunization activities into the existing infrastructure of hospitals, clinics, and health posts. Although the EPI goal and objectives, which in retrospect were highly ambitious, have not yet been achieved, it is possible to immunize effectively the children and women of Liberia. Effective vaccination coverage can be achieved by developing local strategies, coordinating resources, and most importantly, involving the community. International organizations must support such efforts by continuing to supplement essential supplies and by promoting research to develop vaccines that are more heat-stable and immunogenic.


2011 ◽  
Author(s):  
Aisha Mehnaz ◽  
Shahnaz Yasin ◽  
Ashfaq Mala ◽  
Krishan Rai ◽  
Uzma Munnawer ◽  
...  

2012 ◽  
Author(s):  
Consuelo Gonzalez-Suarez ◽  
Karen Grimmer-Somers ◽  
Janine Dizon ◽  
Ellena King ◽  
Sylvan Lorenzo ◽  
...  

2019 ◽  
Vol 26 (1) ◽  
pp. 1
Author(s):  
Suriani Rauf ◽  
Manjilala Manjilala ◽  
Elvi Kusuma

The behavior of people who less consume vegetables and fruit can have a negative impact on health. The lack of appetite for vegetable consumption by the society made the researchers interested in making a combination of vegetables, namely carrots with local foods, namely Baroncong.This research aims to determine the acceptability of local baroncong snacks with the addition of carrots.This research is a pre-experimental study. The panelists from this study consisted of 30 Nutrition Department Students from Health Polytechnic Ministry of Health Makassar. Assessment based on taste aspects, color of aroma and texture of baroncong products with the addition of carrots 50%, 75%, 100% with the criteria of very like, like, dislike and very dislike.The results showed that the acceptability of baroncong with the addition of carrots in terms of taste was a concentration of 75%, which was very much as much as 46.7% and liked as much as 50%, the color aspect was 50% concentration consisting of 36.7% likes and likes as much as 53.3%, the aroma aspectis a concentration of 50% which consists of very much as much as 33.3% and likes as much as 63.3%, in terms of aspects of texture are concentrations of 50% and 75%, each of which consists of as much as 23.3% and likes as much as 63, 3%. Based on these data, Baroncong with the addition of carrots received is a concentration of 75%.


Sign in / Sign up

Export Citation Format

Share Document