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Article
Publication date: 22 June 2012

Liaquat Hossain and Shahadat Uddin

The purpose of this paper is to provide a conceptual foundation and empirical basis for exploring issues related to the design framework for modeling coordination in complex and…

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Abstract

Purpose

The purpose of this paper is to provide a conceptual foundation and empirical basis for exploring issues related to the design framework for modeling coordination in complex and dynamic enqvironments.

Design/methodology/approach

Previous research suggests that interactions among actors in a complex and dynamic environment tend to be more elastic, offering a higher degree of adaptability. Actions of actors in such an environment need to be coordinated to achieve the desired goal. With that purpose, the authors suggest a social network‐based (SN‐based) framework to model coordination in complex and dynamic environments.

Findings

The authors successfully applied the proposed SN‐based framework to model coordination in the context of soft‐target organization and emergency response preparedness.

Originality/value

It is apparent that much work has been done in existing studies on modeling coordination considering the specific domain situation in a complex and dynamic environment. In this paper, the authors propose a unique framework to model coordination in a complex and dynamic environment.

Details

Disaster Prevention and Management: An International Journal, vol. 21 no. 3
Type: Research Article
ISSN: 0965-3562

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Article
Publication date: 9 March 2015

Shahriar Tanvir Hasan Murshed, Shahadat Uddin and Liaquat Hossain

This paper aims to explore changes in communication networks during organizational crisis. In the literature, various terms such as organizational mortality, organizational death…

1303

Abstract

Purpose

This paper aims to explore changes in communication networks during organizational crisis. In the literature, various terms such as organizational mortality, organizational death, bankruptcy, decline, retrenchment and failure have been used to characterize different forms and facets of organizational crisis. Communication network studies have typically focussed on nodes (e.g. individuals or organizations), relationships between those nodes and subsequent affects of these relationships upon the network as a whole. Email networks in contemporary organizations are fairly representative of the underlying communication networks.

Design/methodology/approach

The changing communication network structure at Enron Corporation during the crisis period (2000-2001) has been analyzed. The goal is to understand how communication patterns and structures are affected by organizational crisis. Drawing on communication network crisis and group behaviour theory, three propositions are tested: communication network becomes increasingly transitive as organizations experience crisis; communication network becomes less hierarchical as organizations are going through crisis; and communication network becomes more reciprocal as organizations are going through crisis.

Findings

In this research analysis, the support of these three propositions was noticed. The results of tests and their implications are discussed in this paper.

Originality/value

This study builds on an emerging stream of research area that applies social network analysis to organizational interaction data to study various questions related to organizational change and disintegration. These findings could help managers in designing an effective approach to monitor regular functionalities of their organizations.

Details

International Journal of Organizational Analysis, vol. 23 no. 1
Type: Research Article
ISSN: 1934-8835

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Article
Publication date: 19 January 2022

Ahmed Diab

This study aims to present an institutional analysis of modern slavery to understand the accountability status for domestic workers in the West Asian context, notably Lebanon…

1828

Abstract

Purpose

This study aims to present an institutional analysis of modern slavery to understand the accountability status for domestic workers in the West Asian context, notably Lebanon. This study also aims to explore how today’s modern age – where Internet technologies and social media platforms are highly dominant – affects modern slavery.

Design/methodology/approach

The study is based on conversations and secondary data such as previous studies, Internet websites and media reports published in the West Asian region, especially Lebanon.

Findings

The study found a context where different institutional factors are influential with no specific definition of accountability. The context specificities, including the misuse of Internet technologies, contributed to the migrant domestic workers’ precarious life and the absence of resistance and actions from the domestic workers’ side (account holders). Further, weak institutional settings and indigenous cultural factors have contributed to the lack of accountability and responsibility from power holders such as households and employers’ governments.

Originality/value

This study provides insights to researchers and other stakeholders concerned with socioeconomic issues in West Asia. Further, it has a social implication by highlighting the humanitarian problem of marginalised migrant domestic workers traveling from poor African and South Asian countries to West Asian countries and indicating to the broader society’s social responsibility or duty concerning this problem.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 5
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 13 February 2023

Shahzad Uddin, Md Shoaib Ahmed and Khandakar Shahadat

This study aims to contribute to the debate on the efficacy of softer regulations to prevent violations of workers’ rights in the global clothing supply chain.

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Abstract

Purpose

This study aims to contribute to the debate on the efficacy of softer regulations to prevent violations of workers’ rights in the global clothing supply chain.

Design/methodology/approach

This study draws on value trap and adverse incorporations as a theoretical lens to understand the reasons behind the continued violations of workers’ rights. The empirical findings are based on an analysis of 24 semi-structured interviews with workers and owners. Extensive documentary evidence to track the plight of workers in Bangladeshi clothing factories during the pandemic.

Findings

The study demonstrates how imbalances in supply chain relationships allow retailers to take advantage of the pandemic. The authors find that some retailers worsened the working conditions by cancelling orders, demanding discounts on old orders and forcing suppliers to agree to a lower price for new orders. Large brands and retailers’ responses to the COVID-19 pandemic remind us that softer regulations, such as third-party audits, are likely to be ineffective given the power imbalance at the heart of the supply chain.

Practical implications

The study presents a case for regulatory frameworks and intense stakeholder activism to encourage large retailers and brands to behave responsibly. This is especially important when a supply chain is value-trapped and workers are adversely incorporated and unprotected.

Originality/value

Drawing on studies on adverse incorporations, value-trapped supply chains and the plight of workers during the COVID-19 pandemic, the study offers a broader understanding of the continued violation of workers’ rights and the efficacy of softer regulations.

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Article
Publication date: 25 June 2019

Latifa Hamisi Mbelwa, Pawan Adhikari and Khandakar Shahadat

The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania.

891

Abstract

Purpose

The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania.

Design/methodology/approach

The paper relies on the ideas of institutional theory and some aspects of decision-usefulness so as to delineate the external pressures enforcing the Government of Tanzania to embrace accrual accounting and the factors complicating its implementation at organisational level (within government entities). The authors draw on quantitative techniques and the explanatory and cross-sectional survey research strategies and methods for data analysis.

Findings

Our findings suggest that the coercive pressures from donors and auditors along with the normative pressures surfaced by the training of employees generate a significant impact on designing the effective administrative model of accrual accounting. In a lesser extent, pressures from the National Board of Accountants and Auditors and cultural factors are positively correlated to the implementation of accrual accounting in the Tanzanian context. Of the factors the authors examined, the management changes are proved to be least effective. Unawareness of the key stakeholders has caused weak political and regulatory commitments. Accrual accounting implementation is further exacerbated by inadequate technical and personnel competence. Ultimately, the implementation of the accrual accounting has increased significant managerial accountability though a major segment of such behaviour is unexplained by the factors the authors employed in the study.

Practical implications

The effective implementation of accrual accounting relies on improvements in cultural and human-related issues. What is important to understand is that accrual accounting is more of a management reform incorporating changes in broader aspects of institutional and accountability mechanisms, rather than just an adoption of particular accounting technologies. Without such broader changes, accrual accounting reforms can be detrimental providing the technocrats and government officials with a space for manipulating financial information, Tanzania serving as an example.

Originality/value

The study highlights the case of an emerging economy in which accrual accounting is actually in effect and has impacted on managerial accountability, but is struggling to engender intended results and outcomes at organisational level.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 3
Type: Research Article
ISSN: 2042-1168

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Publication date: 6 November 2023

M. Mahruf C. Shohel, Md. Ashrafuzzaman, Arif Mahmud, Farhan Azim and Md. Shahadat Hossain Khan

The COVID-19 pandemic has dramatically transformed higher education policy and practices across the globe, including Bangladesh. Higher education institutions (HEIs) were forced…

Abstract

The COVID-19 pandemic has dramatically transformed higher education policy and practices across the globe, including Bangladesh. Higher education institutions (HEIs) were forced to deliver teaching and learning online. This chapter discusses the impact of the COVID-19 pandemic on teaching and learning practice in higher education in Bangladesh and highlights the cultural transformation of policy and practice. In addition, it proposes future directions on how to be prepared and addresses the challenges of emergencies and draws implications of the findings beyond the national context. In the beginning of the pandemic, most universities in Bangladesh had to initially shut down their operations without offering any alternatives. However, a number of universities gradually rolled out some online teaching and learning activities as the lockdowns kept extending. A large portion of the HEIs struggled to continue their online teaching and learning due to the lack of resources, i.e., devices, technological skills and training, lack of policy, negative mindset, poor network infrastructure, and high cost of internet. This unprecedented situation ushered in by the pandemic showed the lack of preparedness and below-par capacity to respond to emergencies for the continuation of higher education in Bangladesh. Furthermore, it highlighted that improving the higher education sector requires tremendous effort from the government, researchers, policymakers, practitioners, the universities, and other industries directly or indirectly related to the sector.

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Article
Publication date: 3 June 2021

Jan van Helden, Pawan Adhikari and Chamara Kuruppu

A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.

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Abstract

Purpose

A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.

Design/methodology/approach

A reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain.

Findings

A majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire to desirable impacts on efficiency and service delivery, are often not fulfilled. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities.

Research limitations/implications

The paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature.

Practical implications

Public sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.

Originality/value

An original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 5
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 20 June 2022

Tausi Ally Mkasiwa

This study examines the controversial success of the International Public Sector Accounting Standards (IPSAS) accrual implementation, using the case of Tanzania.

335

Abstract

Purpose

This study examines the controversial success of the International Public Sector Accounting Standards (IPSAS) accrual implementation, using the case of Tanzania.

Design/methodology/approach

Interviews, documentary reviews and observations were used for data collection. This study draws on the spectacle theory for data analysis.

Findings

The findings demonstrate that IPSAS accrual was a spectacle during its production and consumption. The features and forms of the spectacle were revealed in IPSAS accrual during its production and affirmed by actors during its consumption. Further affirmation of IPSAS accrual as the spectacle was revealed through communication of good news and the hiding of bad news. The outcome was the alleged roles of IPSAS accrual.

Research limitations/implications

The study is limited as it was conducted in only one country. The controversial success is global and calls for further research in other parts of the world.

Practical implications

The International Monetary Fund should stop recommending implementation of IPSAS accrual along with cash basis as the two systems are incompatible. Moreover, government officials should have alternative thinking presenting a different view of the world, so as to avoid being passive, and focus on reality rather than appearance.

Originality/value

This study is the first to explain the controversial success of IPSAS accrual implementation. It demonstrates the usefulness of spectacle theory in the field of accounting research, especially in the context of reform implementation. Moreover, this study confirms that IPSAS accrual is a spectacle (Uddin et al., 2011).

Details

International Journal of Public Sector Management, vol. 35 no. 6
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 17 June 2022

Yoshitaka Shirinashihama

This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.

711

Abstract

Purpose

This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.

Design/methodology/approach

Based on the data obtained from public hospitals in Japan, this study tests whether top managers with more management accounting knowledge use management accounting more. Additionally, the study verifies whether lower managerial discretion leads to the use of less management accounting and conducts hierarchical multiple regression analysis.

Findings

The results show that the higher management accounting knowledge is, the more likely management accounting is to be used. By contrast, the more limited management discretion is, the less likely management accounting is to be used.

Originality/value

The author's management accounting research based on the upper echelon theory has shown that characteristics such as the education and experience of top managers affect the use of management accounting systems. However, the impact of management accounting knowledge and managerial discretion, which is one of the important characteristics of top managers, on management accounting has rarely been studied.

Details

Asian Review of Accounting, vol. 30 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 23 July 2024

Md Khalid Hossain, Aashish Srivastava, Gillian Christina Oliver, Md Ekramul Islam, Nayma Akther Jahan, Ridoan Karim, Tanjila Kanij and Tanjheel Hasan Mahdi

The purpose of this paper is to investigate the organizational readiness perspective of adopting artificial intelligence and big data analytics in the textile and garment industry…

468

Abstract

Purpose

The purpose of this paper is to investigate the organizational readiness perspective of adopting artificial intelligence and big data analytics in the textile and garment industry in Bangladesh along with identifying the associated factors.

Design/methodology/approach

The research uses a qualitative method using semi-structured interviews with representatives of business organizations and stakeholders of Bangladesh’s textile and garment industry.

Findings

The research reveals that the textile and garment industry in Bangladesh currently has low organizational readiness to adopt artificial intelligence and big data analytics. This is due to moderate knowledge- and leadership-readiness along with low human-, finance- and engagement-readiness of most of the business organizations. The readiness aspects interplay with each other and need to be improved holistically.

Practical implications

Considering the significant global and national importance of Bangladesh’s textile and garment industry, gaining insights into the industry’s current state of readiness for adopting artificial intelligence and big data analytics would offer valuable assistance to both national and global economies and may enhance economic outcomes.

Originality/value

Since no exploratory study was conducted to understand the organizational readiness aspects of adopting artificial intelligence and big data analytics of the globally significant textile and garment industry in Bangladesh, the paper analyzes five key aspects of such readiness and offers a basis for conducting similar studies in other emerging economies.

Details

Business Process Management Journal, vol. 30 no. 7
Type: Research Article
ISSN: 1463-7154

Keywords

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