Social scientists have done a substantial amount of work on thecauses and problems of development in Africa and other parts of thedeveloping world. Literature on the deficiencies…
Abstract
Social scientists have done a substantial amount of work on the causes and problems of development in Africa and other parts of the developing world. Literature on the deficiencies and proposed remedies of Third World accounting has burgeoned in the past generation. During this same period, the boundaries of accounting have been expanded beyond the traditional stewardship function to embrace the broader political and socioeconomic concerns of society. However, the interaction between accountability, politics, and the dynamic structures and trends in socioeconomic development is a subject which is rarely broached in the literature. Africa is focused on as an example of a Third World region to illuminate the interaction between politics, accountability, and development literature in social sciences and accounting.
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This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.
Abstract
Purpose
This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.
Design/methodology/approach
A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.
Findings
The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.
Research limitations/implications
The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.
Originality/value
This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.
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Yoonsung Nam, Tae-Joong Kim and Wonyong Choi
The purpose of this paper is to investigate the moderating effect of international trade on outside director system in Korean firms. The authors expected that Korean firms highly…
Abstract
Purpose
The purpose of this paper is to investigate the moderating effect of international trade on outside director system in Korean firms. The authors expected that Korean firms highly depending on international trade would mitigate the resource provision function of outside director system in order to reduce information asymmetry among global business partners. In addition, the authors tried to find out the functions of outside director system: the control function based on agency theory and resource provision function based on resource dependence theory.
Design/methodology/approach
The authors tested the hypotheses by Poisson regression with 2011 and 2002 Korean-listed manufacturing firms. The dependent variable is the number of excessively appointed outside directors and independent variable is CEO type: family CEO or professional CEO. The moderating variable is the dependency on international trade measured by export proportion out of total sales.
Findings
The authors found that not control but resource provision function was a main role of outside director system in Korean firms. The authors also found negative moderating effect of dependency on international trade, which means that firms highly depending on global market tended to consider outside director system as control function, namely “global standard.”
Originality/value
This paper is the leading study that tries to analyze empirically the relationship between international trade and the function of governance mechanism; outside director system in Korean firms. It also confirms that Korean firms adopted outside director system on the basis of the resource dependence theory.
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Getaw Tadesse and Girma Tesfahun Kassie
The purpose of this paper is to explore the theoretical and empirical possibility of measuring trust and commitment in collective actions.
Abstract
Purpose
The purpose of this paper is to explore the theoretical and empirical possibility of measuring trust and commitment in collective actions.
Design/methodology/approach
The study employs choice experiments to estimate trust implicitly as opposed to the common practice of measuring trust explicitly. Several experiments were conducted to assess members’ level of trust and commitment to marketing cooperatives in rural Ethiopia.
Findings
The results of the study indicate that significant number of farmers do not yet have trust in their organization and fellow members in both absolute and relative terms. The probability of trust increases when members actively participate in cooperative governance, are less diverse, stay longer in the cooperative, and when cooperatives are older. The authors also learnt that both trust and commitment have indeed improved the performance of farmers’ market organizations. Trust in cooperative is asymmetrically sensitive to incentives and disincentives.
Research limitations/implications
The study implied that research efforts attempting to estimate trust in collective action shall use an implicit measurement and consider the sensitivity of trust to relativeness, incentives and types of transactions.
Practical implications
The findings of this study showed that rural organizations that are established with external help, such as agricultural cooperatives in Africa, seem to struggle to earn the trust of their current and potential members. This implies that given the effectiveness and persistence of informal rural organizations emerged through mutual trust, cooperatives must be organized either through informal ways as trust-based organizations or based on cooperative business principles of voluntarism and independence.
Originality/value
This paper employs the behaviorally appealing choice experiment approach to capture the different aspects of trust such as relativism, sensitivity of trust to incentive and types of transactions in smallholder producers’ organizations.
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The study aims to establish that religiosity has a positive link with government trust, making the secularization trend all the more likely to further erode this already fragile…
Abstract
Purpose
The study aims to establish that religiosity has a positive link with government trust, making the secularization trend all the more likely to further erode this already fragile resource.
Design/methodology/approach
Through the use of data from the World Values Survey and European Social Survey the link between religiosity and trust in government is examined.
Findings
Religiosity and trust in government are positively linked in aggregate data.
Research limitations/implications
The analysis is based on aggregated data, not individual countries, and religiosity is a complex concept to measure.
Practical implications
Secularization will have a long-term negative effect on government trust. Low levels of trust in government in the West are likely here to stay, or even worsen, as populations continue to secularize.
Social implications
With less trust in government, it will be more difficult to govern effectively.
Originality/value
The author has not yet seen a full test on how secularization will impact trust in government. In fact, this study makes clear that the trend goes a long way explaining why trust in government has been falling in the developed world for decades.
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Religion could drive development. Although Ghana is touted as the most religious country in the world, notably, some Charismatic/Pentecostal churches operate at the expense of…
Abstract
Purpose
Religion could drive development. Although Ghana is touted as the most religious country in the world, notably, some Charismatic/Pentecostal churches operate at the expense of community development and members’ welfare. This study sought to achieve three objectives: to determine whether there is an opportunity for organizing the various churches for interfaith cooperative collective action; to assess the association between people’s religiosity and the propensity to join interfaith cooperative collective action and to assess people’s perceptions of the institutional framework that could facilitate the organization of the religious community in Ghana for interfaith collective action.
Design/methodology/approach
Descriptive statistics and an ordered probit model (OPM) were used to analyze cross-sectional data from a representative sample of households in the Greater Accra Region. Thematic analysis was also used to analyze the qualitative data.
Findings
The study found that generally, there is a positive response to a proposal to mobilize churches in an interfaith cooperative collective action, but distrust poses a great threat to interfaith cooperative collective action. The study also found that affiliation with the Seventh-Day Adventist Church and Pentecostal/Charismatic is negatively (positively) associated with the propensity to join a collective action, respectively. Finally, the results of the study found that accountability, proper management and fair distribution of the proceeds from a collective action will help in mobilizing churches in Ghana in an interfaith collective action.
Originality/value
This is the first major study to explore the possibility of interfaith collective action among religious denominations aimed at accelerating poverty reduction and wealth creation in any developing country.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0670