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Article
Publication date: 16 January 2024

C.A. Saliya

The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.

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Abstract

Purpose

The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.

Design/methodology/approach

This qualitative study relies on results from semi-structured interviews with auditors, educationalists, academics, partners from leading accounting/audit firms, company directors and high-ranked government officers. Thematic analysis was conducted both manually and using MAXQDA software, and the themes that emerged from both analyses are complementary. A few more complementary analyses were also conducted such as Word Cloud.

Findings

The results support the claim that the religious traditions and rituals are strongly linked to gender-inequitable beliefs and suggest sociocultural factors impose on women experiencing self-effacing emotions and passive acceptance of lower status, contributing to the persistence of gender inequality. It also emphasizes the need to challenge certain sociocultural practices to promote greater gender equality, which is the theme emerged from thematic analysis. Additionally, this paper proposes four distinct types of attitudes in this regard as self-effacing feminist, self-effacing traditional, self-effacing modesty and talented driven.

Research limitations/implications

Respondents' openness authenticity may be limited by factors like selection bias, small sample size and other potential constraints in this study.

Practical implications

The findings might influence stakeholders to advocate for policy changes to promote women's representation in leadership positions. The results give voice to various segments of society who are advocating greater gender diversity on board representation in Fiji. The themes immerged and theories developed would make a substantial contribution to the existing literature.

Social implications

The findings highlight the importance of addressing gender inequality in leadership positions to promote inclusive and sustainable growth.

Originality/value

This study sheds light on the less-explored domain of internal barriers to gender equality within Fiji. It adds a novel dimension to the understanding of how cultural norms intersect with individual perceptions to shape gender inequality.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 5/6
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 4 September 2024

Kumudu Nanayakkara Wasam Mudage, Nipuni Weerasinghe, Mahesh Madusanka, Candauda Arachchige Saliya, Anuja Akalanka Lokeshwara and C. Dilshanie Jayatissa

While extensive research has explored poverty in various dimensions, there remains a notable dearth of studies focusing on success stories of slum dwellers overcoming adversity…

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Abstract

Purpose

While extensive research has explored poverty in various dimensions, there remains a notable dearth of studies focusing on success stories of slum dwellers overcoming adversity. This research seeks to address this gap by investigating the strategies employed by individuals to transcend poverty. Moreover, it evaluates the practicality and effectiveness of existing theories in real-world contexts through careful interpretation.

Design/methodology/approach

Data were gathered from two distinct cases through comprehensive, in-depth interviews. These narratives were subjected to scrutiny employing the Description Analysis Interpretation method. Subsequent interpretation and theoretical exploration were guided by Bourdieu’s class theory. The overarching goal was to shed light on the remarkable journeys of specific slum residents who surpassed the constraints of poverty. This endeavor not only highlighted the practical efficacy of these theories but also underscored their relevance in illuminating real-world scenarios through interpretation.

Findings

The findings underscore the capacity of slum dwellers to rise above poverty, thereby emphasizing the practical utility of specific theories aimed at poverty alleviation in elucidating their experiences. Notably, social capital, a cornerstone of Bourdieu’s class theory, emerges as equally pivotal as economic capital in shaping individuals' trajectories.

Research limitations/implications

The study’s scope is confined to narratives within the Colombo slums, offering a platform for future researchers to extend their investigations beyond this context. By employing alternative methodologies and exploring diverse geographical regions, scholars can broaden their understanding of poverty alleviation strategies and their applicability across varied socioeconomic landscapes. This calls for wider research for comprehensive exploration and comprehension of poverty dynamics beyond singular locales.

Practical implications

The study provides invaluable insights for policymakers, governmental bodies and nongovernmental organizations, urging them to reconsider and reformulate policies, educational strategies and community development programs tailored to the needs of slum dwellers and their children. These insights offer a pathway toward more effective interventions aimed at fostering sustainable upliftment within these marginalized communities.

Originality/value

This research fills a critical gap in poverty literature by exploring success stories of slum dwellers overcoming adversity, an area often overlooked. It uniquely investigates the strategies these individuals employ to transcend poverty, offering fresh insights into the practical application of poverty alleviation theories. Utilizing Bourdieu’s class theory, the study highlights the importance of both social and economic capital in these success narratives. By focusing on real-life experiences, it underscores the relevance and utility of these theories in real-world contexts, enriching the theoretical discourse and providing valuable perspectives for policymakers and practitioners.

Details

International Journal of Sociology and Social Policy, vol. 45 no. 1/2
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 7 November 2016

C.A. Saliya and Noel Yahanpath

The purpose of this paper is, first, to show how certain bank capitalists in an Asian country (AC) make credit decisions and what methods they use to justify their irrational…

209

Abstract

Purpose

The purpose of this paper is, first, to show how certain bank capitalists in an Asian country (AC) make credit decisions and what methods they use to justify their irrational investment decisions, and second, to investigate why they make such unproductive investment decisions.

Design/methodology/approach

The research adopts the case-study methodology, using the theory of petty-bourgeois nationalism as the theoretical framework for data analysis and interpretation.

Findings

The research findings provide evidence to strengthen the theory of petty-bourgeois nationalism. They reveal that bank capitalists in this country do use “nationalism” as a mask to justify their unproductive investment decisions. The data show that such decisions, aimed at import protection, were made to protect their own domains of business by wasting public resources, thus in effect making road-blocks to economic development in AC.

Research limitations/implications

The paper attempts to fill a gap in the literature pertaining to bank lending and its co-integration with a country’s economic development.

Social implications

This study argues that such irrational unproductive investments are made under the guise of nationalism and/or patriotism, motivated by egoistic bank owners to protect their spheres of business.

Originality/value

The research in this paper is original because it is the first critical analysis of a case from an AC on petty-bourgeois nationalism.

Details

Qualitative Research in Financial Markets, vol. 8 no. 4
Type: Research Article
ISSN: 1755-4179

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Article
Publication date: 27 November 2019

Candauda Arachchige Saliya

The purpose of this paper is to broaden understanding as to how certain social/personal dynamics influence credit decisions in Sri Lanka, elucidating them through a taxonomy and a

313

Abstract

Purpose

The purpose of this paper is to broaden understanding as to how certain social/personal dynamics influence credit decisions in Sri Lanka, elucidating them through a taxonomy and a conceptual typological matrix.

Design/methodology/approach

This research is an exploratory case study. The primary data collection methods are interviews and reconstruction of experiences. The data are complemented by documentary analysis and post-research events.

Findings

The research findings propose that credit officers and customers are influenced by six dynamics under three dimensions: the evaluation procedures (systematic/formal or heuristics); the relationship between customers and bank officers (personal or role relationship); and justification of credit (rational or irrational/situational). Based on the above results, a taxonomy of influential tactics and personality traits and a typological matrix are developed to classify credit decision-makers, who are labelled as BOSS, ROBOT, REBEL and BUDDY.

Research limitations/implications

These case studies are from a private bank in Sri Lanka, hence it could affect the generalization of findings. Therefore, researchers are encouraged to investigate the plausibility of the findings in diverse cultural backgrounds.

Practical implications

Credit decision-makers and credit applicants could make use of these typological matrix and the taxonomy to understand each other and employ more influential approaches and appropriate influential techniques to make effective credit decisions. It also provides more insight into understanding the nature of credit-decisions and decision-makers and, provokes further research.

Originality/value

To the author’s best knowledge, this is the first study in Sri Lanka that considers certain influencing factors of credit decision-making and proposes a conceptual typology to understand those factors.

Details

Review of Behavioral Finance, vol. 12 no. 4
Type: Research Article
ISSN: 1940-5979

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Article
Publication date: 8 February 2021

Candauda Arachchige Saliya and Suesh Kumar Pandey

This paper aims to investigate how and to what extent the Fijian sustainable banking regulations or guidelines are designed, communicated, implemented and monitored within the…

440

Abstract

Purpose

This paper aims to investigate how and to what extent the Fijian sustainable banking regulations or guidelines are designed, communicated, implemented and monitored within the financial system in Fiji. A scorecard is introduced for this purpose to assess the effectiveness of Fiji’s financial battle against climate change (FBACC).

Design/methodology/approach

This study uses a mixed-method methodology. Data were collected mainly from a survey and supplemented by interviews, observations and documents. The scorecard was developed by building on existing two theoretical frameworks, namely, the Sustainable Banking Assessment and Climate Change Governance Index, to make them more appropriate and practically applicable to less developed financial systems in emerging economies such as Fiji. This FBACC scorecard consists of four perspectives, eight critical factors and 24 criteria.

Findings

The results show that the overall FBACC score averages 40.75%, and all the perspectives scored below 50%, the benchmark. Only the CF “policy” scored 54.25% because of a high positive response of 82.3% for the “political leadership” criterion. The relative contributions of each perspective in constructing the overall score are distributed as 28%, 25%, 24% and 23% among planning, action, accountability and control, respectively.

Research limitations/implications

These results were complemented by the information shared during the interviews and confirmed that the existing political initiatives need to be effectively communicated and/or implemented in the financial system by the regulatory agencies.

Practical implications

This FBACC scorecard can be applied to other underdeveloped systems in emerging countries to assess the effectiveness of the sustainable banking regulations and/or guidelines in those countries in relation to the FBACC. It can also be applied to individual firms to assess their contribution to the FBACC.

Originality/value

To the authors’ best knowledge, this might be the first study in Fiji that considers the impact of climate-related financial risk on the Fijian financial system.

Details

Qualitative Research in Financial Markets, vol. 13 no. 2
Type: Research Article
ISSN: 1755-4179

Keywords

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Article
Publication date: 27 July 2012

C.A. Saliya

The purpose of this paper is to draw attention towards how religious beliefs are linked to today's accounting principles and legitimating exploitation.

849

Abstract

Purpose

The purpose of this paper is to draw attention towards how religious beliefs are linked to today's accounting principles and legitimating exploitation.

Design/methodology/approach

The poem is a critical thought.

Findings

Religious concepts have been widely used to justify various historical social injustices. Four basic accounting principles; matching, accrual, going concern and reporting cycle perfectly correspond with life cycles, the acts and rewards of such lives, and “balancing” the pains and gains of individuals and society. These concepts, which have now become the foundation of accounting, were in existence millennia ago.

Research limitations/implications

Accounting is broader than has been widely perceived. Accounting researchers should pay more attention to how accounting helped sustain social injustices.

Originality/value

This poem provokes thoughts on the origin of basic accounting principles and their historical roles in sustaining social injustices.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 29 May 2024

Fredrick Ikpesu

The aim of this paper is to contribute to empirical research by identifying the key macroeconomic drivers of equity market development in Sub-Saharan Africa (SSA) and to ascertain…

19

Abstract

Purpose

The aim of this paper is to contribute to empirical research by identifying the key macroeconomic drivers of equity market development in Sub-Saharan Africa (SSA) and to ascertain if banking sector development complements equity market development in the SSA region.

Design/methodology/approach

The study employed the dynamic panel data approach using the pool mean group (PMG). The sample covered is twenty-seven (27) SSA countries between the period 2000 to 2020.

Findings

The result suggests that banking sector development, economic growth, migrant remittance and trade openness are the key drivers of equity market development in the SSA region. The study also revealed that banking sector development complements equity market development in the SSA region.

Originality/value

The use of robust measure in measuring equity market development (i.e. ratio of portfolio equity to gross domestic product) in ascertaining the macroeconomic drivers of equity market development. Likewise, exploring whether banking sector development complements equity market development in the SSA region makes the paper more unique, especially using the ratio of bank credit to bank deposit as a measure banking sector development.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2024-0005

Details

International Journal of Social Economics, vol. 52 no. 2
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 23 October 2017

Shahzad Uddin, Kelum Jayasinghe and Shaila Ahmed

The purpose of this paper is to provide an account of banking scandals in relation to corporate governance (CG) failures in an emerging economy, arguing that Anglo-American ideas…

870

Abstract

Purpose

The purpose of this paper is to provide an account of banking scandals in relation to corporate governance (CG) failures in an emerging economy, arguing that Anglo-American ideas of CG are misplaced in traditional settings.

Design/methodology/approach

Semi-structured interviews were conducted with key stakeholders. Observations of annual general meetings (AGMs) and the personal working experience of one of the researchers, along with documentation, provided triangulating data on CG practices.

Findings

The authors have found that both of the banks studied had adopted CG practices contrary to the expectations of the Sri Lankan CG codes. Key features of CG practices that emerged from their investigations of these two scandals are ineffectual central bank regulations, familial boards of directors, ceremonial board meetings, biased auditing practices and manipulative AGMs, relying on traditional structures of accountability centred around families, kin and social networks.

Research limitations/implications

The authors argue, drawing on Weber (1958, 1961, 1968, 1978), that the traditionalist culture mediates the process of rationality in bank governance codes and regulatory frameworks Therefore, practices fall far short of expectations.

Originality/value

The paper builds on the extended critique of shareholder-centric CG models and their transferability to alien contexts. It contributes to the CG studies calling for more appreciation of the need to move beyond the conventional view of CG problems as simply down to conflicts of interests. The authors complement and advance the decoupling debate in CG studies drawing on the Weberian notion of traditionalism.

Details

critical perspectives on international business, vol. 13 no. 4
Type: Research Article
ISSN: 1742-2043

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Article
Publication date: 25 January 2021

Ankit Agarwal and Peter John Sandiford

This paper proposes a dialogical approach for analyzing and presenting Interpretative Phenomenological Analysis (IPA) data in organizational research.

702

Abstract

Purpose

This paper proposes a dialogical approach for analyzing and presenting Interpretative Phenomenological Analysis (IPA) data in organizational research.

Design/methodology/approach

The paper explores the story behind a story, showing how qualitative research can be fictionalized and reflexively framed in contemporary organizational settings, illustrated by IPA research conducted by the authors, into selection interviewing in Australia. Drawing from researchers' narrative notes that reflexively interpret interview data in narrative form, the data were re-interpreted in fictionalized dialogical form, enabling findings to be analyzed and presented more interactively.

Findings

The application of new interpretative techniques, like fictionalized dialogue, contributes to a richer interpretation of phenomena in qualitative organizational and management research, not limited to IPA studies.

Originality/value

Fictionalized dialogue brings to the surface an additional level of analysis that contributes to thematic analysis in a novel manner, also serving as a communicative tool.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1746-5648

Keywords

Available. Content available
Article
Publication date: 27 July 2012

Steve Evans

784

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 6
Type: Research Article
ISSN: 0951-3574

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