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Article
Publication date: 23 November 2010

Dessalegn Getie Mihret, Kieran James and Joseph M. Mula

The purpose of this paper is to synthesize relevant theoretical and empirical literature to develop propositions and suggest a research agenda on the antecedents and…

4018

Abstract

Purpose

The purpose of this paper is to synthesize relevant theoretical and empirical literature to develop propositions and suggest a research agenda on the antecedents and organisational performance implications of internal audit effectiveness.

Design/methodology/approach

The paper employs institutional theory and Karl Marx's theory of the “circuit of industrial capital” to synthesize relevant internal audit literature to develop theoretically justifiable propositions and highlight an operational research agenda.

Findings

Propositions and a research agenda are provided on potential antecedents of internal audit effectiveness and its possible association with company performance measured as rate of return on capital employed. Also, key variables are identified and operationalisation issues discussed.

Originality/value

As the extant literature does not provide a canon of internal audit effectiveness, the paper's originality is its argument that a positive association between compliance with standards for the professional practice of internal auditors and organisational goal achievement could serve as an approach to assess internal audit effectiveness. Furthermore, the use of the two theories in combination provides additional insights into identifying the antecedents of internal audit effectiveness and its measurement.

Details

Pacific Accounting Review, vol. 22 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 29 June 2012

Neungruthai Nickie Petcharat and Joseph M. Mula

The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add…

1752

Abstract

Purpose

The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add shareholder value. Suggestions from literature show that there is a need for a conceptual framework for environmental management accounting (EMA) and social management accounting (SMA) practices to be developed. This study therefore designs a conceptual model for a sustainability management accounting system (SMAS) combining EMA and SMA practices to create more accurate cost information of environment and social impacts. A SMAS also expands on activity based costing (ABC) application to help in the cost analysis and allocation of environment and social impacts. By applying a SMAS, companies generate more accurate cost information thus fully costing products for internal management decision and reporting purposes.

Design/methodology/approach

This study used mixed methods combining quantitative and qualitative research approaches to collect and analyse data to triangulate findings.

Findings

The results of the study indicate that companies are intending to change to new management accounting practices while looking for ways to improve cost identification and measurement of environment and social impacts.

Research limitations/implications

This study is limited to Australian non‐service manufacturing companies. As a SMAS is a new holistic management accounting approach, it provides companies with a way to create economic, environmental, and social value both immediately and in the future.

Originality/value

This study designs a SMAS conceptual model to contribute to the literature. By having a SMAS, companies could create more accurate cost information while fully costing products to effectively enhance management decisions on cost savings and greenhouse gas emission reductions.

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Article
Publication date: 19 October 2012

Dessalegn Getie Mihret, Joseph M. Mula and Kieran James

The purpose of this paper is to examine the extent to which institutional norms determine attributes of internal audit practices and how institutional changes explain the…

1483

Abstract

Purpose

The purpose of this paper is to examine the extent to which institutional norms determine attributes of internal audit practices and how institutional changes explain the development of these practices.

Design/methodology/approach

The authors employed a qualitative research approach based on archival analysis and interview evidence.

Findings

Findings indicate that regulation‐based institutional norms explain the adoption of internal audit and the function's characteristics in Ethiopian organizations. Furthermore, innovative introduction of internal audit practices originate within individual organizations and eventually get institutionalized through diffusion. Such innovations are associated with organizational size, top management characteristics, internal audit advancement in technology, and exogenous input from the external environment. Widely accepted internal audit practices, as institutional norms, are not always taken‐for‐granted at the level of individual organizations. The institutional change perspective enables explaining how new internal audit approaches are introduced to supplant old ones.

Originality/value

This study theorizes the development of internal audit practices from an institutional change perspective. Being the first study to do so, it contributes to the understanding of key drivers of institutional change that initiate new institutional norms that foster the development of internal audit through introduction and diffusion of new audit practices as old ones are deinstitutionalized.

Details

Journal of Financial Reporting and Accounting, vol. 10 no. 2
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 14 September 2012

Dessalegn Getie Mihret, Kieran James and Joseph M. Mula

This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the…

7167

Abstract

Purpose

This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure.

Design/methodology/approach

A qualitative research approach is employed. Data were collected using document review and oral history approaches.

Findings

Accounting professionalization in Ethiopia was initiated by the state to strengthen the country's financial system. Owing to a change of state ideology to communism in 1974, a strategy of developing accounting professionals as government‐employed experts was pursued. The return to a market‐oriented economy in 1991 has seen a trend towards a more autonomous accountancy profession. Inflow of UK capital in the early twentieth century and activities of the UK‐based Association of Chartered Certified Accountants (ACCA) in recent decades have influenced Ethiopia's accountancy. Its professional and financial power has enabled ACCA to make arrangements with Ethiopian Professional Association of Accountants and Auditors (EPAAA) and consolidate its position in Ethiopia's accountancy by controlling EPAAA's member training and certification.

Originality/value

The literature on accounting professional projects in developing countries has focused on imperialistic influence in former British colonies. The present study extends this literature by illustrating how British influence has continued to extend beyond Britain's former colonial possessions. This enables an understanding of the dynamics of accounting professional projects in the developing world with analytical dimensions building on the hitherto dominant lens of “formal” colonial connection.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 5 March 2024

Maria Ghannoum, Joseph Assaad, Michel Daaboul and Abdulkader El-Mir

The use of waste polyethylene terephthalate (PET) plastics derived from shredded bottles in concrete is not formalized yet, especially in reinforced members such as beams and…

54

Abstract

Purpose

The use of waste polyethylene terephthalate (PET) plastics derived from shredded bottles in concrete is not formalized yet, especially in reinforced members such as beams and columns. The disposal of plastic wastes in concrete is a viable alternative to manage those wastes while minimizing the environmental impacts associated to recycling, carbon dioxide emissions and energy consumption.

Design/methodology/approach

This paper evaluates the suitability of 2D deterministic and stochastic finite element (FE) modeling to predict the shear strength behavior of reinforced concrete (RC) beams without stirrups. Different concrete mixtures prepared with 1.5%–4.5% PET additions, by volume, are investigated.

Findings

Test results showed that the deterministic and stochastic FE approaches are accurate to assess the maximum load of RC beams at failure and corresponding midspan deflection. However, the crack patterns observed experimentally during the different stages of loading can only be reproduced using the stochastic FE approach. This later method accounts for the concrete heterogeneity due to PET additions, allowing a statistical simulation of the effect of mechanical properties (i.e. compressive strength, tensile strength and Young’s modulus) on the output FE parameters.

Originality/value

Data presented in this paper can be of interest to civil and structural engineers, aiming to predict the failure mechanisms of RC beams containing plastic wastes, while minimizing the experimental time and resources needed to estimate the variability effect of concrete properties on the performance of such structures.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

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Book part
Publication date: 16 October 2020

Bruno Sousa and Filipa Magalhães

Nowadays, the higher education sector has to deal with a scope of strategic issues that goes beyond the management of curricular processes and training courses. The growing…

Abstract

Nowadays, the higher education sector has to deal with a scope of strategic issues that goes beyond the management of curricular processes and training courses. The growing competitiveness of the sector has led higher education institutions to give more attention to the marketing field. In fact, higher education institutions can be seen as brands and students as real consumers. Emotional marketing and its techniques, in particular, represent a range of opportunities for universities to strengthen their brands and their connection with the students. In this study, it is suggested that the aspects of attachment can be analyzed in the context of higher education as it aims to provide important insights for the success of university brands in a long-term perspective. Attachment has a relation with satisfaction, commitment, trust and loyalty. These aspects are relevant for universities especially since the relationship higher education institutions maintain with their students in the present and future depends, in certain part, on their degree of attachment and sense of belonging.

Details

A Guide to Planning and Managing Open Innovative Ecosystems
Type: Book
ISBN: 978-1-78973-409-6

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Article
Publication date: 29 October 2019

Kwame Owusu Kwateng, Joseph Agyei and Kofi Amanor

Banking institutions have vigorously pursued the integration of information and communication technology in modern banking services. Unfortunately, empirical support demonstrating…

488

Abstract

Purpose

Banking institutions have vigorously pursued the integration of information and communication technology in modern banking services. Unfortunately, empirical support demonstrating the usefulness of this undertaking has largely been scanty. The purpose of this paper is to investigate causal links between the efficiency of information technology (IT) applications and bank performance using data envelopment analysis.

Design/methodology/approach

The study adopts the DEA approach to evaluate the bank level cost and IT efficiency. The Vector Error Correction Model Granger causality tests with the forecast error variance decomposition and impulse response functions were subsequently used to examine the causal relationship between the variables.

Findings

From the findings, the bank achieved an average level of 99.1 per cent cost efficiency for the sampled period. Also the periods where the bank obtained optimal cost efficiency were in 2005, 2006 and 2014. This culminated into inefficiency scores ranging from 0 to 2.9 per cent, with 2016 financial year as the period of worst cost performance. In addition, the study found that there are both short-run and long-run relationships between IT efficiency and cost performance.

Practical implications

Management should note that any improvement to IT applications may contribute significantly to overall IT performance but for the short period, specifically the first period, by the medium to long-run period, most improvement to overall IT performance emanates from cost performance of the bank.

Originality/value

Some studies have examined the effect of IT on banks in USA and Europe. However, such studies are rare in the African context. This study will contribute to extant literature by add a new dimension of IT and bank efficiency.

Details

Industrial Management & Data Systems, vol. 119 no. 9
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 1 March 1900

The Milk and Cream Standards Committee, of which Lord WENLOCK is Chairman, have commenced to take evidence, and at the outset have been met by the difficulty which must…

39

Abstract

The Milk and Cream Standards Committee, of which Lord WENLOCK is Chairman, have commenced to take evidence, and at the outset have been met by the difficulty which must necessarily attach to the fixing of a legal standard for most food products. The problem, which is applicable also to other food materials, is to fix a standard for milk, cream and butter which shall be fair and just both to the producer and the consumer. The variation in the composition of these and other food products is well known to be such that, while standards may be arrived at which will make for the protection of the public against the supply of grossly‐adulterated articles, standards which shall insure the supply of articles of good quality cannot possibly be established by legal enactments. If the Committee has not yet arrived at this conclusion we can safely predict that they will be compelled to do so. A legal standard must necessarily be the lowest which can possibly be established, in order to avoid doing injustice to producers and vendors. The labours of the Committee will no doubt have a good effect in certain directions, but they cannot result in affording protection and support to the vendor of superior products as against the vendor of inferior ones and as against the vendor of products which are brought down by adulteration to the lowest legal limits. Neither the labours of this committee nor of any similar committee appointed in the future can result in the establishment of standards which will give a guarantee to the consumer that he is receiving a product which has not been tampered with and which is of high, or even of fair, quality.

Details

British Food Journal, vol. 2 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 February 1993

Duncan Smith

In a recent RQ column, Sharon L. Baker reviewed the profession's literature in the area of readers' advisory services. She found that very little research existed in the area of…

100

Abstract

In a recent RQ column, Sharon L. Baker reviewed the profession's literature in the area of readers' advisory services. She found that very little research existed in the area of readers' advisory services. The research that does exist is focused on “passive” readers' advisory strategies. Baker is a leader in this area and her articles on overload and browsing, the use of displays, and genre classification are essential to understanding the adult fiction reader and ways in which libraries can assist these individuals in locating new authors and titles of interest.

Details

Collection Building, vol. 12 no. 3/4
Type: Research Article
ISSN: 0160-4953

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Book part
Publication date: 1 November 2016

Abstract

Details

Governing for the Future: Designing Democratic Institutions for a Better Tomorrow
Type: Book
ISBN: 978-1-78635-056-5

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