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Article
Publication date: 1 February 2002

Joanna Goodrick and Lara Srivastava

3G is important for developed countries but the stakes are even higher for developing countries since failure to develop 3G could widen the “digital divide” even further. While…

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Abstract

3G is important for developed countries but the stakes are even higher for developing countries since failure to develop 3G could widen the “digital divide” even further. While successful development of 3G services will depend on the private sector, it will also be crucially influenced by the policy and regulatory environment, in particular by the facilitation of market entry through appropriate licensing policies, as well as post‐entry competitive conditions. This article reports on the findings of a workshop organized by the International Telecommunication Union (ITU) which identified critical policy issues with respect to the deployment of 3G mobile, including the regulatory status of mobile virtual network operators (MVNOs) and the facilitation of global roaming. The potential role ITU could play as a facilitator of harmonized approaches for the global mobile information society is also explored.

Details

info, vol. 4 no. 1
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 23 September 2019

Olfa Riahi and Walid Khoufi

The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this…

1160

Abstract

Purpose

The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence the adoption of IFRS in these countries.

Design/methodology/approach

The methodological orientation of this research is to highlight and analyze the correlation between the cited factors and the IFRS adoption in DCs. Tested models are functions of logistic regression. To assess the parameters of these functions, the commonly used method is not that of ordinary least square but the maximum likelihood technique. In short, this study followed a hypothetical-deductive methodology by referring to the application of a logistic regression for each of the variables presumed to be analyzed. The authors implement this empirical model by using the neo-institutional approach and basing on a sample of 108 DCs.

Findings

The empirical results show that there exists a bidirectional causal relationship between the majority of the developed behavioral variables and the decision of whether adopting or unadopting IFRS by DCs. They also indicate through multivariate analysis that the selection of IFRS by DCs is primarily legitimized by institutional and social pressures (institutional isomorphism).

Research limitations/implications

It is essential to indicate that some limits might be assigned to the study. They are attached principally to the use of a dichotomous dependent variable which presents a restriction in a sense where the robust inequality at the level of the numbers of the countries of sub-samples can relatively weaken the findings. There are also few studies that jointly analyze the behavioral dimensions within a country and the adoption of IFRS. Institutional theory emanated from the research has proved useful in escaping this limit.

Practical implications

These empirical insights are of particular interest to local accounting standard setters of the selected countries since they can provide a better discernment of factors that can encourage the adoption of IFRS. Indeed, the research can be a reference for governments to better identify the economic, political and institutional obstacles that have an impact on behaviors which could compel countries to flee the adoption of IFRS. This paper will also be helpful for future research studying the links between human behavior and accounting in a general way. It should be noted that the results will be significant for future studies looking for real behavioral factors that drive a country to adopt an accounting framework. The studies will be able to use the empirical variables as a starting point and then they can extract new measures to identify the impact of behavior on decisions to adopt any standards.

Originality/value

At the present study, the authors strive to provide input to the literature by focusing on the determinants of the choice of an accounting practice in a DC reverberating to a new dimension which is the behavioral attribute.

Details

Journal of Applied Accounting Research, vol. 20 no. 4
Type: Research Article
ISSN: 0967-5426

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Available. Open Access. Open Access
Article
Publication date: 7 December 2021

Richard Boyatzis and Udayan Dhar

The ideal self has had a place in management literature in recent years with reference to identity and role change. However, except for a JMD article in 2006, there has been…

11544

Abstract

Purpose

The ideal self has had a place in management literature in recent years with reference to identity and role change. However, except for a JMD article in 2006, there has been little theorizing on the ideal self, which is often treated as a static construct. The purpose of this article is to update and refine the concept and explain the dynamic nature of the construct.

Design/methodology/approach

This conceptual paper is based on a review of the recent management and psychology literature related to the ideal self and its components.

Findings

The authors propose a dynamic theory of the emerging ideal self and delineate how its components evolve over time.

Research limitations/implications

The ideal self, or one's personal vision, is a major motivator of learning and change and the sustainability of such efforts. The time dynamic theory would encourage and guide longitudinal research using better variables and measures as well as help in conceptualizing the role of socialization, social identity and life/career stages.

Practical implications

With a better theory of the ideal self, trainers, consultants, coaches and teachers can help people update their deep sense of purpose and the sustaining driver of learning and change the ideal self. It could help people and organizations address a major determinant of engagement.

Originality/value

This theory offers a temporal understanding of how the ideal self can motivate learning and change at different life and career eras, which can help in designing future research on identity-related transitions.

Details

Journal of Management Development, vol. 41 no. 1
Type: Research Article
ISSN: 0262-1711

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