Search results

Most construction projects are undertaken with the incentive of some form of profit which in business attracts disputes that key disputing parties intend to resolve through mechanisms such as arbitration as early as possible so that they may advance with other activities associated with the project. However, this intention is regularly unfulfilled, disappointing the parties with late arbitration resolution. This study, therefore, explored the duration influencing factors (DIFs) facing arbitration practice in the Tanzania construction industry.

A concurrent convergence mixed methods approach was used where a total of 12 DIFs were identified from the literature, and data were then collected from 39 construction arbitrators, 8 semi-structured interviews and 4 documentary reviews. Descriptive and inferential statistics were employed for quantitative data and directed content analysis for the qualitative data.

Results show that contrary to most people’s convictions, delays in arbitration are regularly caused by the disputing parties rather than the arbitrating party or the authority. The study identified cooperation amongst the tribunal parties, poor accuracy and submission of documents and material evidences, late payment of arbitration fees, and skills, experience, reputation and profession of the arbitrator to be the most critical factors that cause late arbitration resolution.

The use of mixed methods concurrent triangulation convergence approach provides a unique contribution to knowledge by highlighting how the efficacy of arbitration in time performance could be further developed through understanding the critical factors that drive the proceedings duration in the Tanzania construction industry.

Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This chapter discusses the multilevel dimensions of racism and its diverse manifestations across multiracial societies. It examines how different aspects of racism are mediated interpersonally, and embedded in institutions, social structures and processes, that produce and sustain racial inequities in power, resources and lived experiences. Furthermore, this chapter explores the direct and indirect ways racism is expressed in online and offline platforms and details its impacts on various groups based on their intersecting social and cultural identities. Targets of racism are those who primarily bear the adverse effects. However, racism also affects its perpetrators in many ways, including by limiting their social relations and attachments, and by imposing social and economic costs. This chapter thus analyses the many aspects of racism both from targets and perpetrators' perspectives.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

The purpose of this work is to explore the new possibilities enabled by the recent introduction of RDF-star, an extension that allows for statements about statements within the Resource Description Framework (RDF). Alongside Named Graphs, this approach offers opportunities to leverage a meta-level for data modeling and data applications.

In this extended paper, the authors build onto three modeling use cases published in a previous paper: (1) provide provenance information, (2) maintain backwards compatibility for existing models, and (3) reduce the complexity of a data model. The authors present two scenarios where they implement the use of the meta-level to extend a data model with meta-information.

The authors present three abstract patterns for actively using the meta-level in data modeling. The authors showcase the implementation of the meta-level through two scenarios from our research project: (1) the authors introduce a workflow for triple annotation that uses the meta-level to enable users to comment on individual statements, such as for reporting errors or adding supplementary information. (2) The authors demonstrate how adding meta-information to a data model can accommodate highly specialized data while maintaining the simplicity of the underlying model.

Through the formulation of data modeling patterns with RDF-star and the demonstration of their application in two scenarios, the authors advocate for data modelers to embrace the meta-level.

With RDF-star being a very new extension to RDF, to the best of the authors’ knowledge, they are among the first to relate it to other meta-level approaches and demonstrate its application in real-world scenarios.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.