Auditing in the BRICs

2015 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Rachelle Quinn
Keyword(s):  
South Africa ◽  
Emerging Market ◽  
Geographic Location ◽  
Cultural Dimensions ◽  
Accounting Firms ◽  
Geographic Factors ◽  
Market Growth ◽  
The World ◽  
Political Economic ◽  
Big Four

The “Big Four” international accounting firms typically provide audit, tax, and advisory services throughout the world. Emerging market growth, specifically in the countries of Brazil, South Africa, and India, is expected to be significant in the upcoming years. In this paper, specific political, economic, socio-cultural, technological, legal, ethical, environmental and geographic factors are considered in each of these countries specifically as they relate to members of the Big Four and their auditing services. Further, Hofstede’s cultural dimensions are evaluated in light of the provision of audit services within Brazil, South Africa, and India. Specific business risks and opportunities are identified for firms in each geographic location discussed.

scholarly journals An investigation of key market growth factors that influence the “luxurisation” of golf industry in China

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Congshan Zhang
Keyword(s):  
Growth Factors ◽  
Golf Course ◽  
Golf Courses ◽  
Key Factors ◽  
Market Growth ◽  
Rapid Economic Growth ◽  
The World ◽  
Golf Industry ◽  
Political Economic ◽  
Depth Interviews

<p>This study aims to investigate the key market growth factors for golf development in China as a luxury product. After nearly 30 years of development, China now has the largest golf complex in the world and in recent years the market is growing at its fastest pace. Due to rapid economic growth and the emergence of a large number of wealthy people, it has been argued that the consumption of luxury will increase. However, little research has been carried out to answer the question why a foreign game could develop so robustly, and the key factors that have contributed to its growth in relation to its unique features.  Both questionnaire and in-depth interviews were adopted in the study. Valid questionnaire responses were collected from 213 golf managers in China. The results were supported by evidence from interviews with 5 experienced golf course managers who have worked in several golf courses around China. It is found that that the economic and cultural factors are the key market growth factors for the development of golf as a luxury product in China. The findings also discuss how political, economic, cultural, technological, geographic and environmental factors are influencing current and future golf development.</p>

Understanding Culture and its Implications for E-Learning

2014 ◽  
pp. 133-149
Author(s):  
Enric Serradell-López ◽  
Cristina Casado-Lumbreras ◽  
David Castillo-Merino
Keyword(s):  
Higher Education ◽  
Geographic Location ◽  
Cultural Dimensions ◽  
Global Environment ◽  
Cultural Elements ◽  
Global Context ◽  
Cultural Aspects ◽  
The World ◽  
E Learning ◽  
The University

Universities around the world are facing the task of adapting to a changing environment. In a contemporary global context, universities must respond to new educational needs, leading to a global process of enhancing lifelong learning. In addition, they must add new demands not only by students but also from other stakeholders who see the university as a core institution of training for adults. In the highly competitive and global environment of universities, traditional elements such as geographic location are less important in favour of other more intangible factors, such as the image of universities, prestige, and ability of adaptation to the training needs of people. Moreover, the phenomenon of e-learning leads to an increase in the competition between universities, where previous intangibles are increasingly important, as well as those that emphasize cultural aspects. This chapter presents how cultural dimensions are related to higher education, particularly from the work of Hofstede and the Globe project, as well as some cultural elements to consider in virtual environments.

Understanding Culture and its Implications for E-Learning

2013 ◽  
pp. 144-159 ◽  
Author(s):  
Enric Serradell-López ◽  
Cristina Casado-Lumbreras ◽  
David Castillo-Merino
Keyword(s):  
Higher Education ◽  
Geographic Location ◽  
Cultural Dimensions ◽  
Global Environment ◽  
Cultural Elements ◽  
Global Context ◽  
Cultural Aspects ◽  
The World ◽  
E Learning ◽  
The University

Universities around the world are facing the task of adapting to a changing environment. In a contemporary global context, universities must respond to new educational needs, leading to a global process of enhancing lifelong learning. In addition, they must add new demands not only by students but also from other stakeholders who see the university as a core institution of training for adults. In the highly competitive and global environment of universities, traditional elements such as geographic location are less important in favour of other more intangible factors, such as the image of universities, prestige, and ability of adaptation to the training needs of people. Moreover, the phenomenon of e-learning leads to an increase in the competition between universities, where previous intangibles are increasingly important, as well as those that emphasize cultural aspects. This chapter presents how cultural dimensions are related to higher education, particularly from the work of Hofstede and The Globe project, as well as some cultural elements to consider in virtual environments.

The Political Economy of Household Thermal Energy Choices in Developing Countries

2017 ◽  
Author(s):  
Wikus Kruger ◽  
Louise Tait ◽  
Jiska de Groot
Keyword(s):  
South Africa ◽  
Energy Transition ◽  
The Political ◽  
Economic Factors ◽  
Energy Access ◽  
Household Energy ◽  
Liquid Petroleum Gas ◽  
The World ◽  
Political Economic ◽  
Gas Conversion

Indonesia and South Africa are both trying address energy poverty through subsidized energy provision. South Africa has implemented one of the largest electrification programmes in the world, and 80 per cent of the population now have access to the national grid. But this alone is unlikely to achieve universal energy access goals. Indonesia recently implemented one of the largest household energy transition projects to date: the kerosene-to-LPG (liquid petroleum gas) conversion programme. Exploring these projects makes more visible the political economic factors that have affected the adoption of certain energy carriers.

scholarly journals Trustless Technology within Trust-Based Systems; A Comparative Study of the Big Four’s Approach to Blockchain Adoption and its Future Prospects

2020 ◽  
Vol 11 (1) ◽  
pp. 232 ◽  
Author(s):  
Amjad Pirotti ◽  
Amir Roknifard
Keyword(s):  
Comparative Study ◽  
Professional Services ◽  
Future Prospects ◽  
Accounting Firms ◽  
Disruptive Technologies ◽  
Blockchain Technology ◽  
Key Characteristics ◽  
The World ◽  
Technological Developments ◽  
Big Four

Technological developments and industrial adaptations are leading to a fundamental change in how industries and strategy function in the world today. Disruptive technologies are forcing us to reconsider the way we make decisions, and the models that were previously in place for delivering products and services. Blockchain in particular has demonstrated its ability to completely upend industry as we know it. Its main strengths lie in the fact that it is decentralized, unchangeable, anonymous and auditable. In this paper, we present a comparative study on the Big Four accounting firms’ approach to Blockchain development and adoption. We first give an overview of the blockchain technology and key characteristics of the blockchain and its applications. Furthermore, we discuss some existing approaches for blockchain development and application in the Big Four accounting firms and highlight the opportunities and future prospects of blockchain technology that can be utilized by the four professional services conglomerates.

scholarly journals Historical and Geographic Factors of Institutional Quality: An Empirical Analysis

2020 ◽  
Vol Volume 4 (Issue 3) ◽  
pp. 287-312
Author(s):  
Zaheer Ahmed Babar ◽  
Dr. Muhammad Abdul Quddus
Keyword(s):  
Developing Countries ◽  
Natural Resources ◽  
Legal System ◽  
Political Institutions ◽  
Negative Impact ◽  
Geographic Location ◽  
Institutional Quality ◽  
Economic Factors ◽  
Geographic Factors ◽  
The World

Abstract This paper contributes to the debate about historical and geographic factors of institutional quality. It used non-economic factors which caused institutional quality better or worse. These non-economic factors are geographic location, colonial background, fractionalization in religion, language and ethnic, legal system and abundant of natural resources. This study took 68 countries all around the world which have developed and developing countries and apply simple OLS and 2SLS technique to explore the determinants factors. The study decomposed institutional quality into economic, legal and political institutions. Fractionalization with level of development and under the colonial background has negative affected the institutional quality. Colonization has negative impact on Institutional Quality but under the level of development, colonization has insignificant impact on Institutional quality. In this study without level of development natural resources has negative impact but under the level of development it has insignificant impact on institutional quality except economic institutions. Without level of development, Geographic location is a significant impact on all three kind of Institutions in this study but under the level of development, it has insignificant impact.

Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India

2015 ◽  
Vol 5 (4) ◽  
pp. 382-394
Author(s):  
Barri Litt ◽  
Vikram Desai ◽  
Renu Desai
Keyword(s):  
Emerging Market ◽  
Multivariate Regression Analysis ◽  
Professional Services ◽  
Accounting Firms ◽  
Content Type ◽  
Audit Market ◽  
Price Cutting ◽  
Pricing Dynamics ◽  
Big Four ◽  
Insight Into

Purpose – The purpose of this paper is to explore the audit price reactions of local accounting firms to the entry of the Big Four accounting firms into the Indian audit market, providing unique insight into emerging market dynamics. Design/methodology/approach – Using financial data from Indian audit clients for a ten-year period from 1996 to 2005, the authors conduct a multivariate regression analysis based on extant audit fee literature. Findings – This study finds evidence of a price-cutting strategy on behalf of the local incumbent accounting firms in response to the entry of the Big Four firms. It also shows small-sized incumbent firms to cut prices more drastically relative to medium-sized incumbent firms. Originality/value – This study provides empirical insight into the pricing dynamics of professional services in an emerging market setting. Such insight is increasingly important in our evermore globalized economy where emerging markets are frequently the targets of expansion.

1. Introducing Global Politics

2021 ◽  
pp. 3-25
Author(s):  
Stephanie Lawson
Keyword(s):  
International Relations ◽  
World Order ◽  
Cultural Dimensions ◽  
Global Politics ◽  
Current State ◽  
The World ◽  
History Of ◽  
Political Economic

This introductory chapter provides an overview of global politics, starting with an account of the global political sphere as a specialized area of study—more conventionally known as the discipline of International Relations (IR)—and including an explanation of the distinction between the ‘global’ and the ‘international’. It also addresses the extent to which the world is ‘globalized’, even as some pundits herald a halt to globalization and a return to the closed politics of nationalism. The chapter then explores the history of globalization, which provides an essential backdrop to the understanding of the phenomenon in the present, and the challenges to it. This includes attention to the interweaving of globalization’s political, economic, social, and cultural dimensions and some of the implications for the current state-based world order. Finally, the chapter considers the role of theory and method, including concerns raised by the notion of a ‘post-truth’ world.

scholarly journals Sensing Urban Values: Reassessing Urban Cultures and Histories Amidst Redevelopment Agendas

2021 ◽  
pp. 120633122110006
Author(s):  
Carolyn Birdsall ◽  
Anastasiya Halauniova ◽  
Linda van de Kamp
Keyword(s):  
South Africa ◽  
Urban Environments ◽  
Cultural Dimensions ◽  
Urban Spaces ◽  
Special Issue ◽  
Place Making ◽  
Spatial Politics ◽  
Spatial Justice ◽  
The World ◽  
Urban Contexts

Introduction to Sensing Urban Values. This special issue assembles a set of papers that respond to a neglected, undertheorized yet crucial question relating to spatial politics and urban renewal: How do economic and non-economic values depend on and co-constitute each other in different urban contexts? In response, the contributors to this special issue build on recent critical reassessments of value; they explore how the spatial and cultural politics of value unfolds in contemporary urban environments globally. They examine cases that traverse Poland, South Africa, Malaysia, Germany, and The Netherlands. The papers demonstrate a theoretical and empirically engaged concern with themes such as the cultural dimensions of place-making processes in contemporary cities; how identity, memory, heritage, and value-making processes may matter for the production of urban spaces today through sensing; aesthetic reorganizations of places, movements, and interactions with urban matters; and through storytelling. Taking up the theme of urban valuation with a multisensory approach has prompted the contributors to explore the multiple and translocal ways through which urban valuations unfold, are performed, and are experienced. This approach reveals the multiple valuations of spaces—not only economic but also symbolic—that inform the struggles for social and spatial justice in cities across the world as well as their scholarly examinations.

Invasive Shot Hole Borers Euwallacea fornicatus, E. kuroshio, and E. perbrevis (Coleoptera: Curculionidae: Scolytinae)

EDIS ◽  
2020 ◽  
Vol 2020 (1) ◽  
pp. 7
Author(s):  
Demian F. Gomez ◽  
Jiri Hulcr ◽  
Daniel Carrillo
Keyword(s):  
South Africa ◽  
Invasive Species ◽  
Prevention And Control ◽  
Economic Impacts ◽  
Forest Resources ◽  
Economic Damage ◽  
Ambrosia Beetles ◽  
Invasive Insects ◽  
The World ◽  
And Control

Invasive species, those that are nonnative and cause economic damage, are one of the main threats to ecosystems around the world. Ambrosia beetles are some of the most common invasive insects. Currently, severe economic impacts have been increasingly reported for all the invasive shot hole borers in South Africa, California, Israel, and throughout Asia. This 7-page fact sheet written by Demian F. Gomez, Jiri Hulcr, and Daniel Carrillo and published by the School of Forest Resources and Conservation describes shot hole borers and their biology and hosts and lists some strategies for prevention and control of these pests. http://edis.ifas.ufl.edu/fr422

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