Padmi Nagirikandalage and Ben Binsardi
The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri…
Abstract
Purpose
The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka.
Design/methodology/approach
Primary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using maximum variation sampling to obtain a representative cross-section of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were used to analyse them, namely, the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories.
Findings
A cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS.
Practical implications
This research is invaluable as a tool for Sri Lankan policymakers and practitioners, enabling the public and private sectors to provide education and training to enhance staff understanding and promote a positive attitude towards costing. With more efficient institutional CAS, the country’s economy will be more competitive internationally. As well as policymakers and practitioners, this research could be used by academicians for advancing theoretical development around the cultural triggers and barriers for adopting more innovative and fresher CAS in Sri Lanka.
Originality/value
The originality of this research can be justified on two counts. Firstly, although a wealth of research exists that examines the influence of culture on behaviour, this research specifically evaluates the impact of cultural factors on attitudes towards costing. These factors could be facilitators or obstructions for implementing CAS. Secondly, this research aims to combine both earlier and recent theories of institutionalism with Clifford Geertz’s cultural theory, to investigate how people and institutions in Sri Lanka adopt CAS. Earlier studies have focused merely on earlier theories of institutional homogeneity.
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Padmi Nagirikandalage, Ben Binsardi, Kaouther Kooli and Anh Ngoc Pham
The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.
Abstract
Purpose
The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.
Design/methodology/approach
Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.
Findings
The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.
Research limitations/implications
The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.
Practical implications
MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.
Originality/value
This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.
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Padmi Nagirikandalage and Ben Binsardi
The purpose of this paper is to explore the challenges and influential factors experienced in the development of public sector accounting reforms in the emerging economy of Sri…
Abstract
Purpose
The purpose of this paper is to explore the challenges and influential factors experienced in the development of public sector accounting reforms in the emerging economy of Sri Lanka. The reforms aim to improve public governance and transparency while reducing corruption and dishonesty.
Methodology/approach
Qualitative (thematic) analysis has been employed by using both primary and secondary data. Primary data was obtained by interviewing selected respondents from public sector organisations in Sri Lanka. The respondents were selected by using an expert purposive sampling technique. Apart from the primary data, secondary data such as government reports, relevant literature and paper articles was also analysed in order to produce more robust findings.
Findings
The findings indicate that technological and cultural factors have influenced accounting reforms in the public sector in Sri Lanka. In addition, the politicisation and bureaucracy of the public sector as well as sluggish attitudes towards costs have served as prominent barriers to efficient implementation of the reforms.
Research limitations
This study was limited in terms of generalisation because of relatively small sample sizes. A larger sample with more diversity could have enhanced the generalisation of the results which could serve as direction for further research.
Originality/value
This paper is intended to fill a gap in the existing literature on public sector accounting reforms in the context of less developed or emerging countries. It is hopefully valuable for both policy makers and practitioners by allowing them to view the development, challenges and influential aspects of the implementation of New Public Management (NPM) in Sri Lanka in order that they will be able to make informed decisions about adopting more efficient NPM practices to enhance the country’s competitive advantages.
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Bidit Lal Dey, Ben Binsardi, Renee Prendergast and Mike Saren
The paper aims to analyse bottom of the pyramid (BoP) customers’ (e.g. Bangladeshi farmers) use and appropriation of mobile telephony and to critically identify a suitable…
Abstract
Purpose
The paper aims to analyse bottom of the pyramid (BoP) customers’ (e.g. Bangladeshi farmers) use and appropriation of mobile telephony and to critically identify a suitable research strategy for such investigation.
Design/methodology/approach
Concentrated ethnographic immersion was combined with both methodological and investigator triangulation during a four-month period of fieldwork conducted in Bangladeshi villages to obtain more robust findings. Concentrated immersion was required to achieve relatively speedier engagement owing to the difficulty in engaging with respondents on a long-term basis.
Findings
The farmers’ use of mobile telephony went beyond the initial adoption, as they appropriated it through social and institutional support, inventive means and/or changes in their own lifestyle. The paper argues that technology appropriation, being a result of the mutual shaping of technology, human skills and abilities and macro-environmental factors, enables users to achieve desired outcomes which may not always be the ones envisaged by the original designers.
Research limitations/implications
The paper contributes to two major areas: first, it identifies technology appropriation as an important and emerging concept in international marketing research; second, it suggests a concentrated form of ethnographic engagement for studying technology appropriation in a developing country context.
Practical implications
A good understanding of the dynamic interplay between users’ skills and abilities, social contexts and technological artefacts/applications is required in order for businesses to serve BoP customers profitably.
Originality/value
The paper presents a dynamic model of technology appropriation based on findings collected through a pragmatic approach by combining concentrated ethnographic immersion with methodological and investigator triangulation.
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Jane Hemsley‐Brown and Izhar Oplatka
The purpose of this systematic review was to explore the nature of the marketing of higher education (HE) and universities in an international context. The objectives of the…
Abstract
Purpose
The purpose of this systematic review was to explore the nature of the marketing of higher education (HE) and universities in an international context. The objectives of the review were to: systematically collect, document, scrutinise and critically analyse the current research literature on supply‐side higher education marketing; establish the scope of higher education marketing; identify gaps in the research literature; and make recommendations for further research in this field.
Design/methodology/approach
The approach for this study entailed extensive searches of relevant business management and education databases. The intention was to ensure that, as far as possible, all literature in the field was identified – while keeping the focus on literature of greatest pertinence to the research questions.
Findings
The paper finds that potential benefits of applying marketing theories and concepts that have been effective in the business world are gradually being recognised by researchers in the field of HE marketing. However, the literature on HE marketing is incoherent, even inchoate, and lacks theoretical models that reflect upon the particular context of HE and the nature of their services.
Research limitations/implications
The research field of HE marketing is still at a relatively pioneer stage with much research still to be carried out both from a problem identification and strategic perspective.
Originality/value
Despite the substantial literature on the marketisation of HE and consumer behaviour, scholarship to provide evidence of the marketing strategies that have been implemented by HE institutions on the supply‐side remains limited, and this is relatively uncharted territory. This paper reviews the literature in the field, focusing on marketing strategies in the rapidly developing HE international market.
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Melissa Rikiatou Kana Kenfack and Ali Öztüren
It is salient to be acquainted with the key elements that determine educational tourists’ decision in selecting an overseas destination while considering the rise of international…
Abstract
It is salient to be acquainted with the key elements that determine educational tourists’ decision in selecting an overseas destination while considering the rise of international competition amidst nations concerning international students. There has been a growth in the number of nations committed to attracting educational tourists. This issue is evident in countries involved in higher education (HE), such as Northern Cyprus, identified as an edu-tourism destination. Northern Cyprus can attract a whopping number of tourists, and the higher population is most likely to be made up of international students regardless of its interdiction on direct flights and political pressure. This chapter centres on analysing educational tourists’ motivators in selecting a tourism education destination abroad and on revealing effective recruitment and promotion plans towards attracting them. The chapter includes the descriptions and discussions of educational tourism, the HE industry over the years, globalisation and internationalisation of educational tourism, factors influencing educational tourists’ decision-making process and key elements influencing educational tourists’ decisions in HE institutions. At the end of the chapter, a case study is presented that reports the findings of interviews with educational tourists, overseas recruitment agents and Eastern Mediterranean University staff responsible for promoting the institution. The results identified eight factors affecting educational tourists’ decisions on study destination. Those factors comprise cost, ease of access, location, social factors, quality of education, instruction language, cultural environment and communication quality. The sub-factors of the main eight factors are scholarships, destination’s scenery, safety, friends’ and relatives’ influence and cultural differences. This chapter brings a significant knowledge about the motives that affect educational tourists in selecting at a particular HE destination. Based on the study’s findings, educational institutions may consider various recommendations to redesign their strategies towards attracting educational tourists more effectively. Generally, this study promotes an apprehension about the diverse elements that affect educational tourists’ selection of a destination study. An in-depth understanding of these factors will help education institutions’ decision-makers better develop plans of action to provide desired services to educational tourists, attract and keep them in return.
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Jane Hemsley‐Brown and Izhar Oplatka
The paper's purpose is to test: whether there are significant differences between England and Israel, in terms of perceptions of market orientation (MO) in higher education (HE);…
Abstract
Purpose
The paper's purpose is to test: whether there are significant differences between England and Israel, in terms of perceptions of market orientation (MO) in higher education (HE); which MO dimensions (student, competition, intra‐functional) indicate more positive attitudes and whether the differences are significant; and the reliability of the instrument for using a larger sample of respondents internationally.
Design/methodology/approach
A comparative (online) survey of 68 academics in England and Israel was conducted during the academic year 2007. The MO questionnaire used comprises 32 factor items rated on a six‐point scale, categorised using three headings: market (student‐customer) orientation; competitor orientation; and inter‐functional coordination.
Findings
Overall, academics in both countries indicated that their HE institution is oriented towards meeting students' needs and desires, and cares for students' well‐being, teaching and learning. In addition, the respondents alluded to their contribution to internal marketing, i.e. to the promotion of their university through their own work tasks and performance.
Research limitations/implications
The study was restricted to a comparison of only two universities, one in Israel and one in England, and the sample size is small.
Practical implications
The meeting of student needs, and a student centred approach can be an institutional mission, as well as a government driven initiative imposed on universities through the introduction of a market.
Originality/value
As MO frequently underpins the development and implementation of successful organisation‐environment relationships, the current paper is a first attempt to trace the contextual determinants of this orientation by comparing its frequencies and elements in two different HE systems.