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Sablok, Gitika, Pauline Stanton, Timothy Bartram, John Burgess, and Brendan Boyle. "Human resource development practices, managers and multinational enterprises in Australia." Education + Training 59, no. 5 (June 12, 2017): 483–501. http://dx.doi.org/10.1108/et-02-2016-0023.
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Purpose The purpose of this paper is to examine the HRD practices of multinational enterprises (MNEs) operating in Australia to understand the value that MNEs place on investment in their human capital, particularly managerial talent. Design/methodology/approach Drawing on a representative sample of 211 MNEs operating in Australia, this paper investigates the extent (using frequencies) and determinants (using logistic regression analysis) of training and development expenditure, management development strategies, talent management and succession planning policies. Findings The findings suggest that less than 20 per cent of MNEs operating in Australia are investing over 4 per cent of their annual pay bill on training and development. Furthermore, almost a quarter of firms invest less than 1 per cent in training and development. However, most MNEs invest in their managers and those with high potential through the use of management development programmes, talent management strategies and succession planning. Interestingly, in comparison to US MNEs, Australian MNEs were less likely to use management development or talent management programmes for senior management or high performing staff. Research limitations/implications The current study is cross-sectional and represents a snapshot of MNEs’ HRD practices at one point in time. The study measured the perceptions of the most senior HR manager and did not include the views of other organisational participants. The authors suggest the need for future research studies that incorporate longitudinal research designs and the views of different organisational actors. Practical implications HR managers or HRD specialists need to develop a strong understanding of the Australian institutional context, as well as demonstrate the importance/business case for an integrative approach to HRD. Originality/value This paper fulfils an identified need to study the HRD practices of MNEs operating in Australia, particularly focusing on the value that MNEs place on their human capital.
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Rein, Tony. "Case studies II — Australia." Computer Law & Security Review 6, no. 6 (March 1991): 33–36. http://dx.doi.org/10.1016/0267-3649(91)90180-4.
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Cooper, David J., and Wayne Morgan. "Case Study Research in Accounting." Accounting Horizons 22, no. 2 (June 1, 2008): 159–78. http://dx.doi.org/10.2308/acch.2008.22.2.159.
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SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict. We introduce the concept of phronesis—the analysis of what actions are practical and rational in a specific context—and indicate the value of case studies for developing, and reflecting on, professional knowledge. Examples of case study research in managerial accounting, auditing, and financial accounting illustrate the strengths of case studies for theory development and their potential for generating new knowledge. We conclude by disputing common misconceptions about case study research and suggesting how barriers to case study research may be overcome, which we believe is an important step in making accounting research more relevant.
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Lohr, Matthias. "Specificities of Managerial Accounting at SMEs: Case Studies from the German Industrial Sector." Journal of Small Business & Entrepreneurship 25, no. 1 (January 2012): 35–55. http://dx.doi.org/10.1080/08276331.2012.10593558.
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Duarte Alonso, Abel, and Ian Patrick Austin. "Entrepreneurial CSR, managerial role and firm resources: a case study approach." Competitiveness Review: An International Business Journal 28, no. 4 (July 16, 2018): 368–85. http://dx.doi.org/10.1108/cr-10-2016-0064.
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Purpose The purpose of this study is to contribute to the extant body of the entrepreneurship and business management literature, investigating corporate social responsibility (CSR) and its implications for firms’ competitiveness. The cases of four different firms are examined through the lens of the resource-based view of the firm and role theory. Design/methodology/approach Face-to-face and telephone interviews were conducted with the owners and managers of four model firms identified in Western Australia. Findings While financial outcomes clearly stand out as the end goal for engaging in CSR-related practices, the importance of firm managers’ entrepreneurial role emerges in using existing resources to exploit business opportunities to ultimately achieve competitiveness, benefit the organisation, the community and society. Management’s ability to reconcile financial objectives and CSR practices give rise to the notion of entrepreneurial CSR. Originality/value The study demonstrates that management’s entrepreneurial drive, skills, knowledge, expertise or strategic strengths can identify substantial opportunities. Furthermore, the investment of resources to develop socially responsible products and services can help achieve CSR and the firm’s bottom line. Finally, learning about participants’ motivations for engaging in CSR could identify areas, concepts and directions to be considered by entrepreneurs, compared/contrasted to previous research or even operationalised by enterprises of different sizes elsewhere.
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Savchenko, Vera, Iryna Smirnova, and Nadiya Smirnova. "Development of Local Accounting Theories on the Example of the Theory of Management Accounting of Agricultural Enterprises." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 197–210. http://dx.doi.org/10.32515/2663-1636.2021.6(39).197-210.
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Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.
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Chen, Hsien-Chun, Amber Yun-Ping Lee, I.-Heng Chen, and Hsin-Li Wu. "The meaningfulness of managerial work: case of Taiwanese employees." Chinese Management Studies 10, no. 1 (April 4, 2016): 138–54. http://dx.doi.org/10.1108/cms-05-2015-0098.
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Purpose The importance and benefit of work meaningfulness has been recognized from many previous studies. The purpose of this study aimed at how employees in Taiwan sense their work as meaningful by introducing prosocial motivation along with two organizational-related factors – task significance and external prestige. Design/methodology/approach In total, 451 questionnaires were used to analyze the relationships among task significance, external prestige, prosocial motivation and work meaningfulness. Findings The results confirm the research hypotheses. This study advanced our understanding of how work meaningfulness arises through an integration of an individual’s psychological state with work contexts. The implications for managerial practices and future research are discussed. Originality/value This research represented an initial empirical test for measuring these constructs in Taiwanese society. While all the measurements have good reliabilities, it is only a good start. The examination of these constructs using these measurements needs additional research, preferably, in different cultural and industrial contexts.
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McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment & Society 12, no. 3 (September 1, 1998): 457–77. http://dx.doi.org/10.1177/0950017098012003003.
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McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment and Society 12, no. 3 (September 1998): 457–77. http://dx.doi.org/10.1177/0950017098123003.
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Daniels, Roger B., and Linda M. Plunkett. "THE NATURE AND INFLUENCE OF MANAGERIAL ACCOUNTING DURING THE NEW SOUTH MOVEMENT: THE CASE OF A CHARLESTON PRINTER*." Accounting Historians Journal 21, no. 1 (June 1, 1994): 145–61. http://dx.doi.org/10.2308/0148-4184.21.1.145.
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This paper investigated the accounting system of Walker Evans & Cogswell, a printing company in Charleston, South Carolina, in order to ascertain the nature and influence of management accounting during the New South Movement. Through archival analysis, the accounting techniques used by the Company were found to be effective management tools for planning and control during the period in which the Southern economy was transformed from agrarian to manufacturing. The findings raise new questions about existing studies on nineteenth century managerial accounting, especially for the printing industry.
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Soule, Edward. "Trust And Managerial Responsibility." Business Ethics Quarterly 8, no. 2 (April 1998): 249–72. http://dx.doi.org/10.2307/3857328.
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Abstract:This paper explores the moral responsibility a manager has toward a worker. The primary focus is upon those relationships where workers have been led to trust their managers. I argue that in such circumstances, models of the employment relationship based on rational self-interest fail to adequately describe the behavior of the actors. Rather, I show through case studies how trust operates in these environments to supercede pure, self-interested behavior. I then explore the moral implications of this finding relative to those managers who lead their workers to trust them. I make the claim that these managers cannot adequately discharge their moral obligations unless they take on positive moral obligations. I cast this responsibility as one of positive care for some portion of worker welfare and briefly discuss what this might mean in practice.
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O'Donnell, Jonathan, Margaret Jackson, Marita Shelly, and Julian Ligertwood. "Australian Case Studies in Mobile Commerce." Journal of Theoretical and Applied Electronic Commerce Research 2, no. 2 (August 1, 2007): 1–18. http://dx.doi.org/10.3390/jtaer2020010.
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Sixteen wireless case studies highlight issues relating to mobile commerce in Australia. The issues include: the need for a clear business case; difficulty of achieving critical mass and acceptance of a new service; training and technical issues, as well as staff acceptance issues; that privacy and security issues arise through the potential to track the location of people and through the amounts of personal data collected; difficulties in integrating with existing back-end systems; projects being affected by changes to legislation, or requiring changes to the law; and that while there is potential for mobile phone operators to develop new billing methods that become new models for issuing credit, they are not covered by existing credit laws. We have placed the case studies in a Fit-Viability framework and analyzed the issues according to key success criteria. While many organizations are keen to use the technology, they are struggling to find a compelling business case for adoption and that without a strong business case projects are unlikely to progress past the pilot stage.
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Opute, Abdullah Promise, and Nnamdi O. Madichie. "Accounting-marketing integration dimensions and antecedents: insights from a frontier market." Journal of Business & Industrial Marketing 32, no. 8 (October 2, 2017): 1144–58. http://dx.doi.org/10.1108/jbim-10-2016-0246.
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Purpose This paper aims to evaluate the working relationship between accounting and marketing, exploring the nature and antecedents of their integration and consequences on firm performance. Design/methodology/approach The methodological approach in this study is twofold. First, a review of literature is used to identify core antecedents in the body of literature. Subsequently, four exploratory case studies were used in examining the antecedents of accounting–marketing integration from a frontier market perspective. Findings This study identifies information sharing and involvement as core elements of accounting–marketing integration; cultural diversity and management mechanisms (policy, structural and procedural justice) as antecedents of accounting–marketing integration; and country of origin as a mediating factor on the extent of association of some variables on their integration. Finally, this study establishes that there is a positive association between accounting–marketing integration and organisational performance. Research limitations/implications This study has two major limitations. First, it is qualitative and based on a review of literature and evidence from four case studies. Second, it explored only the less developed country context. Future research should, therefore, aim to address these gaps. Practical implications This study draws attention to the fact that accounting and marketing are culturally diverse, and strategic managerial mechanisms must be used to maintain a relevant and effective level of information sharing and involvement towards enhancing organisational performance. Originality/value Using exploratory case studies to support the development of a framework, the authors contend that organisations would optimise organisational performance if due attention is given to both information sharing and involvement dimensions of integration, as well as appropriate managerial mechanisms adopted in managing their relationship.
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Burgess, John, Lindy Henderson, and Glenda Strachan. "Women Workers in Male Dominated Industrial Manufacturing Organisations: Contrasting Workplace Case Studies from Australia." management revu 16, no. 4 (2005): 458–74. http://dx.doi.org/10.5771/0935-9915-2005-4-458.
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Santoro, Gabriele, Alberto Ferraris, and Daniel John Winteler. "Open innovation practices and related internal dynamics: case studies of Italian ICT SMEs." EuroMed Journal of Business 14, no. 1 (April 1, 2019): 47–61. http://dx.doi.org/10.1108/emjb-05-2018-0031.
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PurposeThe purpose of this paper is to shed light on challenges and facilitating factors of open innovation practices (OIP) implemented by small- and medium-sized enterprises (SMEs).Design/methodology/approachThe empirical research has been conducted on eight SMEs operating in the ICT sector, through a qualitative approach involving comparative case studies.FindingsThe findings drawn from the interviews indicate that each OIP established entails specific challenges and facilitating factors that SMEs have to face to sustain the open innovation journey and foster competitiveness. These findings helped to draw some important managerial implications and provide insights to SMEs willing to open innovation processes.Originality/valueThe study identifies OIP used in empirical studies to explore specific challenges and facilitators for each OIP, in the context of SMEs. Previous studies mostly focussed on open innovation sources and scarcely investigated internal dynamics of specific OIP.
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Ringane, Busisiwe Carol, and Patricia Lindelwa Makoni. "Determinants of dividend pay-out policy: a case of the South African gold mining industry." Corporate Ownership and Control 11, no. 3 (2014): 83–94. http://dx.doi.org/10.22495/cocv11i3p6.
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This paper sought to shed light on dividend policy within the gold mining industry in South Africa. Several cause-and-effect variables of dividend policy are discussed, in order to lay down the theoretical framework for the research. These are size, managerial ownership and foreign ownership. To meet the objectives of the study, data from seven mining companies listed on the Johannesburg Stock Exchange (JSE) was analysed for a 5 year (2008-2012) period. As found in earlier studies, there is a positive correlation (r = 0.59) between the dividend policy and the size of the organisation. This was expected as no cashflow is available for distribution during the early stages of exploration, hence no dividends are paid. As the organisation grows and profit increases, there is free cashflow which can be distributed to shareholders. Managerial ownership negatively correlates with dividend pay-out (r = -0.53). Contrary, a weak correlation was observed between foreign ownership and dividend pay-out.
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Rad, Alexander. "Risk management–control system interplay: case studies of two banks." Journal of Accounting & Organizational Change 12, no. 4 (November 7, 2016): 522–46. http://dx.doi.org/10.1108/jaoc-08-2014-0042.
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Purpose This paper aims to explore the interplay between risk management and control systems in banks, specifically investigating the managerial intentions underlying the design of management control systems. Design/methodology/approach This study is based on 31 interviews with personnel of two banks in a European country. Findings The main finding is that belief systems drive the interplay between risk management and control systems in the studied banks. In several instances, belief systems and boundary systems were operating complementarily. Cross-case analyses of the two banks demonstrate that risk management (i.e. the Basel II Accord) replaced established operating procedures for loan origination and portfolio monitoring at the first bank, whereas senior managers suppressed Basel II to maintain established loan origination and portfolio monitoring procedures at the second one. Originality/value This is one of very few studies investigating the interplay between risk management and control systems in banks.
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Lubbe, Ilse. "Towards a global model of accounting education – a South African case study." Journal of Accounting in Emerging Economies 10, no. 4 (September 7, 2020): 601–20. http://dx.doi.org/10.1108/jaee-01-2020-0017.
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PurposeThe purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).Design/methodology/approachThe paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.FindingsSeveral similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.Practical implicationsThe application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).Originality/valueThe study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.
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Sotiriadis, Marios. "Pairing intangible cultural heritage with tourism: the case of Mediterranean diet." EuroMed Journal of Business 12, no. 3 (September 4, 2017): 269–84. http://dx.doi.org/10.1108/emjb-07-2016-0019.
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Purpose The purpose of this paper is twofold: to suggest a conceptual framework for linking intangible cultural heritage (ICH) to tourism for managerial actions at destination level; and to empirically investigate and validate the value of this framework. Design/methodology/approach The paper proposes a conceptual framework for pairing ICH with tourism. The utility of this framework was empirically investigated by means of case study (Cretan Diet Festival, Greece) using the technique of interview. Findings Findings suggest that: the proposed framework constitutes a good as a planning tool useful in achieving an integrated approach and as a management tool in assessing the effectiveness of ICH projects; the crucial success factors in this area; and culinary-based festival could be a constructive platform on certain conditions. Research limitations/implications Because of its exploratory nature, the study has inherent drawbacks. The suggested framework should be finalised. Future studies could explore the perspective of visitors. More empirical studies are needed to provide further corroboration of the findings. Practical implications Practical implications of this is in the field of strategic management. It contributes to consider approach and adopt managerial action plans in the field of developing and implementing a mutually beneficial partnership between ICH and tourism. Originality/value It is the first study that suggests and empirically investigates a framework for linking ICH to tourism at destination level, taking a strategic management perspective. It provides an integrated approach incorporating the main issues.
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Hwang, Yong-Sik, and Dong Chen. "A reversal theory in internationalization: case of Korean jewelry inside China." Chinese Management Studies 10, no. 1 (April 4, 2016): 82–101. http://dx.doi.org/10.1108/cms-12-2015-0297.
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Purpose This paper aims to examine Korean jewelry manufacturers operating in China to assess the relationship between their perceptions of external risks and their intentions to relocate. The authors hypothesize that foreign firms finding risk in the current external environment are more likely to consider moving their facilities outside China. In particular, this paper explores whether firm performance and technological capability moderate the relationship between perceived external risk and relocation intentions. Design/methodology/approach Korean jewelry manufacturers were among the first Korean firms entering China in the early 1990s to avoid Korea’s rising labor costs. After 20 years, they face similar external risks in China. The authors collected and analyzed 238 survey samples from Korean jewelry manufacturers operating in China to determine whether perceived external risks affect decisions to relocate. Logistic regression was used to examine the hypotheses. In addition to an empirical method, five case studies related to empirical results have been included. Findings Analysis results suggest that firms perceiving riskier managerial and competitive environments are more likely to have relocation intentions. Perceptions of risks from the governmental/political environment and macroeconomic environment have no significant relationship with relocation intentions. Also, firms’ performance and technological capability negatively moderate the relationship between perceptions of managerial competitive environment risks and relocation intentions. Originality/value This study contributes to the literature on international business relocation strategies by examining perceptions of external risks that determine whether foreign manufacturing firms will relocate. In addition, the research sheds light on the transformation of Chinese economics from labor-intensive to capital-, technological- and knowledge-intensive structures. By applying multi-methods, this research further elaborates empirical results with five case studies.
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Rosenthal, Caitlin. "Balancing the Books: Convergence and Diversity of Accounting in Massachusetts, 1875–1895." Journal of Economic History 80, no. 3 (August 21, 2020): 782–812. http://dx.doi.org/10.1017/s0022050720000388.
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The late nineteenth century is often described as an era of innovation in managerial practice, including accounting. However, despite rich case studies of individual firms, we have little quantitative knowledge of average practices. This paper uses errors and omissions in balance statements to estimate the prevalence of double-entry bookkeeping and depreciation at Massachusetts corporations between 1875–1895. In 1875, 62 percent of firms balanced their returns, but by 1895 this number exceeded 96 percent. The proportion considering depreciation increased from 18 to 24 percent over the period. Firms using these techniques survived longer on average.
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Andersson, Tommy, Jack Carlsen, and Donald Getz. "Family Business Goals in the Tourism and Hospitality Sector: Case Studies and Cross-Case Analysis from Australia, Canada, and Sweden." Family Business Review 15, no. 2 (June 2002): 89–106. http://dx.doi.org/10.1111/j.1741-6248.2002.00089.x.
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This paper compares three case studies of family businesses in the rural tourism and hospitality sectors in Canada, Sweden, and Australia. Goals for start-up, development, and ultimate disposition of the businesses are examined through cross-case analysis within the theoretical framework of the business and family life-cycle. Analysis reveals remarkable similarities reflecting the prominence of lifestyle considerations, location preferences, and uncertainty over disposition of the businesses. This paper assesses goals revealed through these cases and pertinent literature from the tourism and hospitality sectors in the context of three stages in family business evolution. It also draws research and management implications.
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Carneiro, Jorge, Geraldine Tonoli, Talita Barbosa Matos Peixoto, Rafael Magalhães Costa, Fábio de Matos Domingues, Carlos Falcão Maranhão, and Paulo David Tostes dos Santos. "Internationalizing concept or product? H. Stern Jewelers in Asia." Management Decision 52, no. 9 (October 14, 2014): 1703–23. http://dx.doi.org/10.1108/md-10-2013-0565.
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Purpose – The purpose of this paper is to offer instructors a real managerial dilemma faced by a prestigious Brazilian jewelry company as it decides how it should expand into two Asian countries: China and South Korea. Design/methodology/approach – The authors followed guidelines for developing teaching cases as those suggested by Gill's (2011) seminal contribution, Informing with the Case Method. Findings – Since this is a teaching case, there are no “findings” in the usual sense of the word related to traditional empirical studies. Research limitations/implications – Data for the case came mainly from the stated visions and opinions of the firm's spokesperson and may reflect his own particular (though influential) views. The authors also used public secondary data from consulting companies, market research firms and business magazines. Although these accounts may be partial, this is not a severe limitation since a teaching case is expected to provide some information, but not a full set of information, in order to better reflect real managerial situations. Practical implications – This case study may help students understand and “live trough” a real managerial dilemma, related to international expansion to a rather distinct environment from those the firm has been accustomed to. Originality/value – This teaching case brings relevant material for in-class discussion of a successful emerging market firm that has successfully paved its way into developed Western markets and now seeks to expand into Eastern lands. Decisions related to strategic positioning and international marketing make the core of the managerial dilemmas that the firm has to face.
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Connor, M. A., and D. Reeve. "The Clean Technology Incentive Scheme of the State of Victoria, Australia." Water Science and Technology 29, no. 8 (April 1, 1994): 37–45. http://dx.doi.org/10.2166/wst.1994.0377.
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Over the past decade environment protection policies have placed increasing emphasis on waste minimisation and cleaner production techniques. The Environment Protection Authority in Victoria, Australia, has sought to encourage waste minimisation by establishing a Clean Technology Incentive Scheme. This Scheme makes available secured interest-free loans of up to $100,000 to selected small and medium-sized companies proposing to install proven yet innovative waste reducing technology. Applications are evaluated by a Review Committee drawn from a diversity of backgrounds. The technical feasibility, innovativeness, environmental benefits and financial soundness of proposals are assessed and a short-list of potential loan recipients prepared. The managerial competence and financial status of short-listed applicants is checked before loans are made. The Scheme was established in 1988 and since then 35 offers of loans have been made. Whilst the newness of the Scheme makes evaluation of its long-term effectiveness premature, results to date are encouraging. Case studies of three especially successful projects are presented.
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Ponnu, Cyril H., C. K. Lee, Geron Tan, T. H. Khor, and Adelyn Leong. "Corporate governance in family run business – a Malaysian case study." Corporate Ownership and Control 6, no. 4 (2009): 135–47. http://dx.doi.org/10.22495/cocv6i4p13.
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This paper addresses the debate on family run business and corporate governance before and after the Asian Financial Crisis in 1997. As there are only few studies on the corporate governance of family businesses in Malaysia, this paper aims to provide a broad view of the corporate governance practises of family run companies in Malaysia. The majority of family-run companies in Malaysia are operated by ethnic Chinese families in Malaysia. To understand the practices of corporate governance in these companies, this study selected 3 of the top 10 family run companies by market capitalization in Malaysia. This paper discusses the issues and problems related to family run businesses in the light of the separation of ownership and control, lack of board independence and protection of minority shareholders, lack of independence of external auditors, lack of transparency and disclosure as well as managerial entrenchment.
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Moskovich, Yaffa. "Management style in kibbutz industries." Management Research Review 43, no. 6 (November 18, 2019): 691–715. http://dx.doi.org/10.1108/mrr-05-2019-0188.
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Purpose This paper aims to develop a managerial style typology relevant to kibbutz industry analysis and applicable to all cooperative organizations. Design/methodology/approach This study applied qualitative methods to evaluate the organizational biographies of Factories five factories, using open interviews and document analysis. Findings The findings show that before privatization took place, these industries were managed according to socialistic democratic principles. Once they became global and capitalistic, some kibbutz industries adopted a business cooperative style that combines features of capitalism and socialism, while others underwent a crisis and opted for a stricter and more bureaucratic managerial style. Research limitations/implications This research is based on five case studies; further research is recommended to establish the current typology. Practical implications This study shows very clearly that the cooperative business style can be offered for businesses previously operated according to socialistic principles. Originality/value This study augments current literature by elucidating the speed with which business activity is conducted according to cooperative principles. It presents a typology relevant to kibbutz industry and cooperative organizations alike, addressing the cooperative managerial, cooperative business and bureaucratic styles, enabling maintenance of normative management that adapts itself to global and capitalistic environments.
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Moskovicz, A. "Financial Qualitative Research: A Comprehensive Guide for Case Study usage." Financial Markets, Institutions and Risks 3, no. 4 (2019): 106–16. http://dx.doi.org/10.21272/fmir.3(4).106-116.2019.
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Authors: Abraham (Abi) Moskovicz PhD, University of Bolton, U.K.; MBA Universidad de Santiago, Chile; BA Tel Aviv University, Israel Pages: 106-116 DOI: http://doi.org/10.21272/fmir.3(4).106-116.2019 Download: Views: Downloads: 49 12 Abstract Though case study based research is not uncommon in managerial and organizational accounting studies, case based research in the field of finance is pretty unusual. Must be recognized that the boundary area between the companies’ executives, the managers of the financial funding institutions, the expert’s analysis, and the financial press; is the source of many discussions in the related fields of financial management, financial reporting, and even concerning the functioning of the financial markets. It should be noted that accounting and finance academics operate primarily as one academic body in the U.K. The accounting academics have long been sympathetic to a qualitative research tradition. In addition, within a European context, many research traditions are evident. This has meant that there has been a supportive climate in the U.K. and Europe for a qualitative approach to finance and accounting related research. The purpose of this guide is to encourange researchers in the financial and the management fields to use case study basis on their work, showing the advantages of it, and to provide some tips on how this could be better executed. Keywords: financial qualitative research, case study basis.
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Kamasak, Rifat. "Creation of firm performance through resource orchestration: the case of ÜLKER." Competitiveness Review 25, no. 2 (March 16, 2015): 179–204. http://dx.doi.org/10.1108/cr-02-2014-0005.
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Purpose – This study aims to investigate the complex interaction of different resource sets and capabilities in the process of performance creation within the context of resource-based theory. Design/methodology/approach – An inductive case study approach that included multiple data collection methods such as in-depth interviews, observation and documentation was utilized. Findings – Organizational culture, reputational assets, human capital, business processes and networking capabilities were found as the most important determinants of firm performance within the context of Ülker case study. Originality/value – Although large-scale empirical studies can be used to explore the direct resource–performance relationship, these quantitative methods bypass the complex and embedded nature of intangibles and provide only a limited understanding of why some resources are identified as strategic but others are not, what their roles are, and how these resources are converted into positions of competitive advantage. However, understanding of complex nature of resources that are embedded in organizations designates the need for more fieldwork-based qualitative studies. This study aims to address this gap by providing a thorough understanding about the managerial and organizational processes through which the resources become valuable.
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Morley, Christine, Joanne Clarke, Chez Leggatt-Cook, and Donna Shkalla. "Can a Paradigm Shift from Risk Management to Critical Reflection Improve Child-Inclusive Practice?" Societies 12, no. 1 (December 22, 2021): 1. http://dx.doi.org/10.3390/soc12010001.
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Child protection systems within Anglophone countries have been increasingly dominated by neoliberal managerial, risk-dominant paradigms over the past three decades. Assumed to deliver a cost-effective strategy to increase the safety of children, there are many ways this paradigmatic combination systematically undermines child welfare, participation, and well-being. This paper specifically focuses on the ways that risk assessment, neoliberal, and managerial discourses have infiltrated practice and operate to silence and exclude children’s voices. It draws on two case studies to showcase key findings of a comprehensive, state-wide research project called Empowering Children’s Voices, which was initiated by UnitingCare, a non-government organisation within Queensland, Australia, and conducted in partnership with researchers from Queensland University of Technology. It will be argued that a paradigm shift towards a critically reflective reinterpretation of risk can be far more effective at promoting child-inclusive practice and establishing children’s empowered voices as a protective factor against harm.
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Pankowska, Malgorzata. "Value Development at Online Distance Learning University." Journal of Theoretical and Applied Electronic Commerce Research 1, no. 3 (December 1, 2006): 28–41. http://dx.doi.org/10.3390/jtaer1030020.
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The paper covers different interpretations of Online Distance Learning (ODL) organization and explanation of current managerial theories that have impact on its development. In the paper, two research methods have been applied i.e. case studies and literature interpretation. First, author presents case studies and delivers characteristics of the four case studies of ODL institutions project development. In the main part of the paper, basing on the case studies and literature studies, author delivers the model of value creation and sharing at ODL university. Author argues that ODL university value creation demands a completely new approach towards educational processes. Their development requires knowledge and relationship management, IT architecture development, resource management by contracts, standardization for controllability, compatibility and interoperability. The paper contains a review of standards applicable in online distance education organizations. Author concludes that proposed value development model is important for ODL organization strategy management.
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Macchia, Silvia. "Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative." MANAGEMENT CONTROL, no. 1 (March 2021): 141–64. http://dx.doi.org/10.3280/maco2021-001-s1008.
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Over the last 30 years, research on Management Accounting Change as a way to understand the circumstances, forces and consequences related to the develop-ment and implementation of new techniques has grown in popularity. Accounting practices are context-dependent, as are changes to such practices. They require setting-specific studies that pay attention to the complexity of their enactment and to the elements that shape these practices. This paper presents a retrospective lon-gitudinal case study of a management accounting change project undertaken by a co-operative firm, and includes descriptive and explanatory aims. The factors po-tentially influencing the firm's decision to invest in management accounting change were related to a requirement for managerial efficiency, the need to legiti-mize the company to its external stakeholders, and the behavioral aptitude of in-dividual employees in the accounting and management sections. Against propo-nents' expectations, the project proved difficult to implement because of different forms of resistance and opposition, some explicit, others less obvious, encountered during implementation.. The study provides insights into the role played by man-agement control systems in creating and fostering trust in innovation and change.
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Morais, Ana Isabel, and Inês Pinto. "Pension plans assumptions: the case of discount rate." Accounting Research Journal 32, no. 1 (May 7, 2019): 36–49. http://dx.doi.org/10.1108/arj-02-2018-0041.
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Purpose In 2009, the International Accounting Standards Board started revising International Accounting Standard (IAS) 19 to improve the requirements for managing the annual expense of a pension plan. The revised standard became effective in 2013. The purpose of this paper is to investigate what effect this revision had on managerial discretion. The paper also examines the implications of the revision on the value relevance of accounting information. Design/methodology/approach The authors use a sample of 72 firms listed on the FTSE 100 that have defined benefit plans for the period between 2009 and 2015. The authors use a regression discontinuity design to analyse the effect from the revision of IAS 19 on the choice of managers regarding the expected rate of return-on-plan assets. The paper also investigates whether firms with higher pension sensitivity are more likely to manage earnings upward before the revision of IAS 19. Further, the paper studies the value relevance of earnings after the revision of the accounting standard. Findings Consistent with predictions, the results show that the adoption of the revised IAS 19 limits the use of the expected rate of return on assets to manage the annual expense of defined benefit plans. This finding shows a sharp increase in the value relevance of earnings. Practical implications This finding is useful for users and preparers of financial statements and regulatory bodies as it identifies not only the influence of a change in the accounting standard for earnings management but also provides evidence on the consequences of managers’ discretion. Originality/value This paper provides direct evidence on the relationship between regulation and financial reporting discretion. It also provides evidence to accounting standard setters that the revision of IAS 19 improves the value relevance of financial information, which gives additional justification to the changes introduced by regulators.
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Vitale, Gianluca, Sebastiano Cupertino, Loredana Rinaldi, and Angelo Riccaboni. "Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study." Sustainability 11, no. 5 (February 26, 2019): 1244. http://dx.doi.org/10.3390/su11051244.
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Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” process between traditional management practices and sustainability-oriented ones. Conversely, integration as an “alignment” process between different sustainability management practices represents a research field, which is currently underinvestigated. Filling this gap, the purpose of the present study is to deepen and find empirical evidence on how sustainability management accounting, control, and reporting systems can be integrated through an alignment process. To this aim, we focused our analysis on a Mediterranean holding company, which is a well-known sustainable corporate practitioner to foster sustainable development in a socioeconomic and environmental problematic context. Therefore, we developed a single business case study analyzing an Egyptian firm to give practical evidence on the role of management accounting, control, and reporting practices in addressing sustainability issues. The analysis shows that the aligning process of different management practices involves a plurality of business aspects to manage, among them cultural and organizational ones. Despite its complexity, such a process is fundamental to pursue medium–long-term goals, ensuring sustainable firm growth and social wellbeing.
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Linderoth, Henrik CJ. "Use of Accounting Information in a Multi-Project Organization – The Role of Temporality and Permanency." Asian Accounting and Auditing Advancement 3, no. 1 (December 31, 2012): 61–74. http://dx.doi.org/10.18034/4ajournal.v3i1.20.
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Studies on the use of accounting information have with a few exceptions not highlighted the role of the organizational form for the use of accounting information. In studies of management and organization, the multi-project organization (MPO) and its managerial implications have received increased attention during the last decade, but its implications for the use of accounting information have not been studied in any depth. Accordingly is the aim of the paper to explore how the MPO’s dimensions of temporality and permanency shape the use of accounting information in a multi-project organization. The aim will be pursued by a case study of a Swedish building and construction company. Based on the empirical data it is concluded that the temporality of operations implies that higher-level managers need more encompassing non-financial information in order to judge accounting information and by that they also get more involved in operations. At the same time, operation managers, i.e. the site manager in a project, have a central role when accounting information for higher-level managers is generated. Finally is it suggested that multi-project organizations need to be categorized in future studies of the use of accounting information in multi-project organizations?
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Callaghan, Joseph, Mohinder Parkash, and Rajeev Singhal. "Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms." AUDITING: A Journal of Practice & Theory 28, no. 1 (May 1, 2009): 153–69. http://dx.doi.org/10.2308/aud.2009.28.1.153.
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SUMMARY: Researchers in the area of auditor independence have examined the relationship between auditors' opinions and auditor-provided services. While DeFond et al. (2002) and Geiger and Rama (2003) fail to find auditor impairment for distressed U.S. companies, Sharma (2001) and Sharma and Sidhu (2001) find a negative relationship between the likelihood of a going-concern (GC) opinion and nonaudit fees paid to auditors for bankrupt Australian companies. These conflicting results may arise from jurisdictional differences between Australia and the U.S. or differential managerial incentives and firm costs between distressed and bankrupt firms. In light of these differences, an empirical question exists as to whether the results of the Australian studies will obtain in the U.S. We examine the relationship between the propensity of auditors to render GC opinions and nonaudit fees (and other auditor fees) for a sample of bankrupt U.S. firms. We do not observe any association between GC opinions and nonaudit fees, audit fees, total fees, or the ratio of nonaudit fees to total fees.
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Farooq, Muhammad Bilal, and Charl de Villiers. "How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement." Accounting, Auditing & Accountability Journal 33, no. 2 (December 18, 2019): 417–45. http://dx.doi.org/10.1108/aaaj-11-2018-3727.
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Purpose The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial capture and the ability of sustainability assurance to promote credible reporting. Design/methodology/approach The authors conducted in-depth interviews with sustainability reporting managers (SRMs) and SAPs in Australia and New Zealand, using an institutional work lens to focus the analysis. Findings At the start of a new assurance engagement, SAPs offer pre-assurance and flexible assurance scopes, allowing them to recruit clients on narrow-scoped engagements. These narrow-scoped engagements focus on disclosed content and limit SAPs’ ability to add value and enhance credibility. During assurance engagements, SAPs educate managers and encourage changing the norms underlying sustainability reporting. At the end of the assurance engagement, SAPs provide a management report demonstrating added-value of assurance and encouraging clients broader-scoped engagements. However, with each assurance engagement, the recommendations offer diminishing returns, often leading managers to question the value of broad-scoped engagements and to consider narrowing the scope to realize savings. Under these conditions, client pressure (potentially managerial capture) along with practitioners’ desires to grow assurance income (potentially professional capture) can affect SAPs’ independence and the quality of their assurance work. Practical implications The study implies that regulation mandating the scope of engagements may be called for. Originality/value The authors contribute to the research literature in several ways. First, the findings show how professional and managerial capture occurs before, during and at the end of the assurance process. The authors highlight how perceived value addition from sustainability assurance diminishes over time and how this impacts the scope of engagements (with implications for SAPs independence and the quality of assurance work). The authors show these findings in a table, clarifying the complicated interrelationships. Second, the authors contribute to theory by identifying a new form of institutional work. Third, unlike previous studies focused on SAPs, the authors provide insights from the perspectives of both SAPs and SRMs.
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La Rocca, Antonella, Andreina Mandelli, and Ivan Snehota. "Netnography approach as a tool for marketing research: the case of Dash-P&G/TTV." Management Decision 52, no. 4 (May 13, 2014): 689–704. http://dx.doi.org/10.1108/md-03-2012-0233.
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Purpose – Online communication technologies have profoundly affected consumption and buying behaviours, and put pressure on businesses to find ways of dealing with these developments. Businesses are increasingly experimenting with new approaches and tools to keep up, and netnography – ethnography applied to the web – has become popular. However, exploiting the potential of netnography requires companies to cope with new problems and acquire new capabilities. The purpose of this paper is to examine the organizational and managerial implications of using the netnographic approach in market research. Design/methodology/approach – After a literature review on netnography in marketing research, the authors present a case study of best practice of netnography for market research: the research project of Dash-Procter & Gamble on Motherhood Support. Findings – The authors found four issues as critical for exploiting the potential of netnography as a tool of market research: first, immersive involvement; second, mediated participation; third, the use of multiple techniques and distributed specialized capabilities; and fourth, the need for orchestrating the emergent network organization of the project. The quality of the research outcomes is related to the resources available and the integration of different roles and competences in the project. Research limitations/implications – Since netnographic studies involve collaborative research, further studies of experiences in organizing netnography projects are needed. These studies are bound to yield valuable insights. Practical implications – Exploiting the potential of netnography implies experimenting with novel approaches and solutions in marketing research practices to orient management decisions and calls for developing skills to orchestrate research project networks. Originality/value – The value of this work lies in zooming in on the methodological principles of netnography and zooming out on the networking managerial processes that make it possible to implement the networking required to exploit the potential of netnography.
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curry, Mary Jane. "Teaching Managerial Communication to ESL and Native-Speaker Undergraduates." Business Communication Quarterly 59, no. 1 (March 1996): 27–35. http://dx.doi.org/10.1177/108056999605900103.
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Management students need to learn both analytic and communication skills to be successful in the university and at work. Communicative methods used to teach English as a Second Language (ESL), such as collaborative learning, dialogue journals, peer review, and oral presentations, can be adapted readily to teaching analytical and communication skills to native and nonnative speakers of English. ESL strategies work well to enable learners to analyze readings and form and communicate well-developed opinions in the context of case studies and media critiques used in business communication.
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Samaratunge, Ramanie, Rowena Barrett, and Tissa Rajapakse. "Sri Lankan entrepreneurs in Australia: chance or choice?" Journal of Small Business and Enterprise Development 22, no. 4 (November 16, 2015): 782–96. http://dx.doi.org/10.1108/jsbed-09-2013-0127.
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Purpose – Ethnic entrepreneurship is, and always has been, a means of survival. However, there is limited literature on ethnic entrepreneurship in Australia and therefore, an understanding of ethnic entrepreneurs’ motivations to become self-employed. The purpose of this paper is to report the influential factors in the decision to engage in self-employment through case studies of members of Melbourne’s Sri Lankan community informed by the mixed embeddedness approach. Design/methodology/approach – The mixed embeddedness approach frames the study where the authors examine the motivations for business of five Sri Lankan entrepreneurs. Narratives are used to construct individual case studies, which are then analyzed in terms of the motivations for, resources used and challenges faced on the entrepreneurial journey. Findings – For these ethnic entrepreneurs, their entrepreneurial activity results from a dynamic match between local market opportunities and the specific ethnic resources available to them at the time of founding. The self-employment decision was not prompted by a lack of human capital but an inability to use that human capital in alternative means of employment at specific points in time. Moreover the authors highlight the importance of social and cultural capital as resources used to overcome challenges on the entrepreneurial journey. Originality/value – In this community, entrepreneurship was not a result of a lack of human capital but how it was utilized in combination with social and cultural capitals in the given opportunity structure. The mixed embeddedness approach enables the uncovering of how ethnic network ties were used in light of the opportunities available to build entrepreneurial activity.
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Kirwan, Paul, Tiago Ratinho, Peter van der Sijde, and Aard J. Groen. "The early development of International New Ventures: a multidimensional exploration." International Journal of Entrepreneurial Behavior & Research 25, no. 6 (September 2, 2019): 1340–67. http://dx.doi.org/10.1108/ijebr-12-2017-0508.
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Purpose The purpose of this paper is to investigate the early development stages of International New Ventures (INVs). Specifically, the authors explore how INVs acquire and leverage four kinds of capital – strategic, managerial, financial and social – to recognise a foreign opportunity, begin the pre-foreign entry activities, and finally start the INV. Design/methodology/approach A stage-based, multidimensional framework was used to investigate how INVs acquire and use the four capitals throughout the internationalisation process. Drawing on four case studies of high-tech INVs, this study tracks their development in three stages: foreign opportunity, pre-foreign operation and post-foreign operation. Findings Results indicate INVs build advantages and internationalisation activities occur before formal operations begin. INVs deliberately orchestrate certain kinds of capital contingent to the specific internationalisation stage. Further, the authors find that not all types of capital are equally important throughout the internationalisation process: INVs identify foreign opportunities when endowed with managerial and social capital; INVs source a majority of their managerial and financial capitals externally before internationalising; and INVs only contribute all four capitals simultaneously after internationalising. Research limitations/implications Findings contribute to knowledge about the development of INVs pre-internationalisation and pre-founding. The study is limited to a comparative sample of INVs, which impacts the generalisability. However, the findings provide a starting point for investigating similar effects using more representative samples. Practical implications Entrepreneurs can be proactive in networking activities to allow them greater opportunity to interact with potential resource providers dependent on the stage of internationalisation. Originality/value This study contributes to the international entrepreneurship literature with qualitative evidence of the micro-level processes of internationalisation. Very few studies investigate the early, pre-internationalisation and pre-foundation, development stages of INVs.
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Dillen, Yannick, Eddy Laveren, Rudy Martens, Sven De Vocht, and Eric Van Imschoot. "From “manager” to “strategist”." International Journal of Entrepreneurial Behavior & Research 25, no. 1 (January 14, 2019): 2–28. http://dx.doi.org/10.1108/ijebr-01-2017-0010.
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Purpose Few high-growth firms (HGFs) are able to maintain high-growth over time. The purpose of this paper is to find out why only a small number of firms become persistent HGFs, explicitly focusing on the role of the founding entrepreneur in this process. Design/methodology/approach Initially, 28 semi-structured interviews were performed with high-growth entrepreneurs to discover why so few founders could become persistent high-growth entrepreneurs. In a second phase, four case studies were conducted to uncover the factors that facilitate a swift evolution from the “managerial” role to the “strategic” role. Findings High-growth entrepreneurs, who quickly make a transition from a managerial role into a strategic role are more likely to keep their firm on its high-growth trajectory. This transition is made possible by: the early development of strategic skills; the presence of a high quality human capital base; and an organizational structure with characteristics from Mintzberg’s “machine bureaucracy.” Practical implications The results are vital for entrepreneurs of “one-shot” HGFs with the ambition to make their firm a “persistent” HGF. If high-growth rates are to be sustained, the three factors that emerged from the authors’ analysis should foster the delegation of managerial tasks, resulting in an easier transition toward a “strategic role.” Originality/value Insights are valuable as both founders and governmental institutions can benefit from knowing which factors contribute to a successful phase transition from “manager” to “strategist.”
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Pérez-Bennett, Antonio, Pål Davidsen, and Luis E. López. "Supercharging case-based learning via simulators." Management Decision 52, no. 9 (October 14, 2014): 1801–32. http://dx.doi.org/10.1108/md-09-2013-0499.
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Purpose – The purpose of this paper is to examine the use of simulators as pedagogical complements to traditional case studies. The research performs experiments with a case and its accompanying simulator to assess the additional learning attained by the use of a case with its simulator as compared to using the case alone. The paper also describes the development and proposed use of cases and simulators combined. Design/methodology/approach – The paper describes the development of one companion simulators, it outlines its proposed use, and it shows the results of an experiment to assess marginal learning with the simulator. Findings – The research finds that simulators increase the understanding of subjects when used to support a case study. Students and teachers perceive the use of companion simulators as valuable. Research limitations/implications – The research provides ground for developing a new generation of case studies in which the traditional case is enhanced and augmented by simulators developed for one particular case and intended to be used only with that case. Practical implications – This research has practical implications in how management is taught and learned. Social implications – The paper has implications in terms of possible changes that can be introduced to the teaching of management in business schools. Originality/value – This research provides one of the few extant assessments of the learning that can be attained with the use of simulators in management education. The research proposes the creation of a new entity, the “Case+Sim” that draws on the traditional strengths of managerial case studies to be used in educating managers, but complements the case studies with simulators, which provide an added value in permitting students to test their thinking using a realistic interactive learning environment.
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Zou, Patrick X. W., Sonya Redman, and Steve Windon. "Case Studies on Risk and Opportunity at Design Stage of Building Projects in Australia: Focus on Safety." Architectural Engineering and Design Management 4, no. 3-4 (January 2008): 221–38. http://dx.doi.org/10.3763/aedm.2008.0082.
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Iona, Alfonsina, Leone Leonida, and Alexia Ventouri. "Does executive ownership lead to excess target cash? The case of UK firms." Corporate Governance: The International Journal of Business in Society 17, no. 5 (October 2, 2017): 876–95. http://dx.doi.org/10.1108/cg-02-2017-0028.
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Purpose The aim of this paper is to investigate the dynamics between executive ownership and excess cash policy in the UK. Design/methodology/approach The authors identify firms adopting an excess policy using a joint criterion of high cash and cash higher than the target. Logit analysis is used to estimate the impact of executive ownership and other governance characteristics on the probability of adopting an excess cash policy. Findings The results suggest that, in the UK, the impact of the executive ownership on the probability of adopting an excess cash policy is non-monotonic, in line with the alignment-entrenchment hypothesis. The results are robust to different definitions of excess cash policy, to alternative specifications of the regression model, to different estimation frameworks and to alternative proxies of ownership concentration. Research limitations/implications The authors’ approach provides a new measure of the excess target cash for the firm. They show the need to identify an excess target cash policy not only by using an empirical criterion and a theoretical target level of cash, but also by capturing persistence in deviation from the target cash level. The authors’ measure of excess target cash calls into questions findings from previous studies. The authors’ approach can be used to explore whether excess cash holdings of UK firms and the impact of managerial ownership have changed from before the crisis to after the crisis. Practical implications The authors’ measure of excess target cash allows identifying in practice levels of cash which are abnormal with respect to an equilibrium level. UK firms should be cautious in using executive ownership as a corporate governance mechanism, as this may generate suboptimal cash holdings and suboptimal firm value. Excess cash policy might be driven not only by a poor corporate governance system, but also by the interplay between agency costs of managerial opportunism and cost of the external finance which further research could explore. Originality/value Actually, “how much cash is too much” is a question that has not been addressed by the literature. The authors address this question. Also, this amount of cash allows the authors to study the extent to which executive ownership contributes to explain the out-of-equilibrium persistency in the cash level.
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Asemokha, Agnes, Ali Ahi, Lasse Torkkeli, and Sami Saarenketo. "Renewable energy market SMEs: antecedents of internationalization." critical perspectives on international business 16, no. 4 (October 29, 2019): 407–47. http://dx.doi.org/10.1108/cpoib-05-2018-0043.
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Purpose The purpose of this study is to provide a foundational understanding of the internationalization of small- and medium-sized enterprises (SMEs) operating in the context of renewable energy markets. The focus is on exploring and identifying the managerial-, firm- and environmental-level antecedents to their international expansion, which also furthers the understanding of the distinct SME’s internationalization context within the renewable energy market. Design/methodology/approach The study adopts a qualitative multiple case study approach in a Finnish SME context and identifies the antecedents’ relative prominence at the managerial, firm and environmental levels. Findings The findings indicate that, although internationalization antecedents of renewable energy SMEs differ owing to market forces such as trends, networks and changing regulatory policies, they share antecedents similar to those of SMEs in other industries. Research limitations/implications The main limitation of this study is its single-country home market empirical context. Future studies should expand analysis to different regulatory and regional environments. Originality/value To the authors’ knowledge, there are few studies that explore the antecedents of SMEs’ internationalization, especially in the renewable energy market context. Hence, this study contributes to the international business and entrepreneurship literature by illustrating the fundamental managerial-, firm- and environmental-level antecedents to the internationalization of SMEs operating in the renewable energy business. In addition, it highlights the peculiarities of renewable energy SMEs’ internationalization, suggesting that extant research on SMEs’ internationalization has not adequately captured the intricacies present in the internationalization of renewable energy enterprises.
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Watty, Kim, Satoshi Sugahara, Nadana Abayadeera, Luckmika Perera, and Jade McKay. "Towards a Global Model of Accounting Education." Accounting Research Journal 27, no. 3 (October 28, 2014): 286–300. http://dx.doi.org/10.1108/arj-08-2013-0054.
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Purpose – The purpose of this paper is to examine the accounting education systems in three countries – Australia, Japan and Sri Lanka – to inform the development and testing (by application) of a Global Model of Accounting Education. Design/methodology/approach – An action research methodology is applied with a case study and model development approach. Findings – The case studies reveal variations in accounting education systems, which exist across the three countries examined in this research. Key differences (some significant and others nuanced) were found between accounting education systems and include: entry requirements to professional programs; accreditation processes; and benchmark discipline standards. These differences are provided for in the questions that underpin the model developed and applied as a key part of the research. Practical implications – This model is presented as a tool to assist interested parties in any country to take initial steps to identify their own unique system of accounting education. It may also be of particular use in those countries in the early stages of developing an accounting education system. This understanding of accounting education systems enhances the opportunity for global convergence of accounting education. Originality/value – The model, informed by the case studies, is an original contribution to the literature and discussions around global convergence in accounting education. The model is designed for practical application and the value is that it provides an important starting point for considering issues of importance in the development of a system of accounting education, and/or, better understanding the similarities and differences across existing systems.
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Modugno, Guido, Ferdinando Di Carlo, Manuela Lucchese, and Tommaso Agasisti. "Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System." International Journal of Business and Management 15, no. 7 (June 3, 2020): 20. http://dx.doi.org/10.5539/ijbm.v15n7p20.
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The paper wants to highlight some accounting practices in the early stage of the adoption of accrual accounting in Higher Education Institutions. The accounting reform was one of the core aspects of a process of enforced hybridization of HE institutions. Exogenous and endogenous (organizational) issues emerge, that undermine transparency and comparability of accounting information. Based on structured interviews in 14 Italian universities, the paper provides evidences of the main aspects that hinder the transparency and the comparability of accounting information with the risk to deprive the new accounting rules of their potential for change. Resistance to change could be observed, resulting in a partial or distorted adoption of the new accounting rules: some practices, in particular, aimed at safeguarding the interests of a particular group. The paper propitiates further research based on case studies aiming at understanding how public organizations tend to design internal accounting procedures that preserve the prerogatives of particular groups within the organization. The research overturns the rhetoric of the adoption of managerial practices for the enhancement of efficiency, effectiveness and economy by showing how organizations shape these practices in order to keep the status quo unchanged.
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Oommen, Roney, and Pieter Buys. "The role of management accounting in fraud control: The case of the City of Joondalup." Risk Governance and Control: Financial Markets and Institutions 5, no. 4 (2015): 213–22. http://dx.doi.org/10.22495/rgcv5i4c1art10.
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The 2014 ‘Report to the Nations on Occupational Fraud and Abuse’ released by the Association of Certified Fraud Examiners estimates that the potential projected losses from occupational fraud globally could run as high as US$3.7 trillion every year. In Australia, several studies have found that the Australian public sector entities are also significantly exposed to fraud. This article considers the case of the Australian City of Joondalup and asks whether its management accounting function can provide city management with the necessary data to enable effective control over occupational fraud and whether fraud control activities specifically directed towards fraud control can be a regular feature thereof. It is concluded that although aspects of fraud control are encompassed within the broader strategies of the City, it can significantly enhance its ability to control occupational fraud by leveraging its regular management reporting and analysis function.
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Ammar, Sameh. "Enterprise systems, business process management and UK-management accounting practices." Qualitative Research in Accounting & Management 14, no. 3 (August 7, 2017): 230–81. http://dx.doi.org/10.1108/qram-05-2016-0044.
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Purpose This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay. Design/methodology/approach A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studies operating in the UK context through reports and documentations collected from cases’ websites, vendors and consultants of information systems. Drawn insights from cross-sectional analysis and contributions made by prior studies are blended together to inform the second stage that outlines an analytical framework for ES-BPM-MAPs interplay. Findings Different ES are mobilised to address different orientations of BPMs and being used for different managerial functions and purposes. Different patterns of ES-BPM-MAPs interplay are identified across (89) UK-case studies and the BPM is a fulcrum understanding. These patterns are centred around three key BPM including customer, logistics and control processes and all oriented by a continuum of an organisation intention focus on control, understanding and strategising. Both processes and orientations explain ES development and MAPs evolution processes. Standardisation, integration and intelligence are key characteristics sought through ES mobilisations. By complementary, information provision, analytics and simulation are three sophisticated ways of using MA information facilitated by ES characteristics. Research limitations/implications Dynamic processes of MAPs change over time and are beyond the reach of this study. Such approach requires full access to case studies. BPM is fulcrum understanding of MAPs change and/or stability in relation to ES implementation including other components. Practical implications Findings and analytical framework could be used as a base for establishing the best approach in adopting ES to fully exploit the potential of future ES applications as well as to avoid organisations pitfalls of implementations. Organisations are advised to understand their existing business processes, characteristics of MA information would be achieved first upon which decision of ES components selection and implementation could be outlined. Originality/value The indirect interplay between ES and MAPs through business processes is rarely examined. By the inclusion of BPM and using cross-sectional case studies, this research contributes to the existing shortcomings of ES-MAPs interplay by broadening the picture and proposing an analytical framework. The latter advances our understanding by focusing on attributes of ES-BPM-MAPs upon which informal changes in-the use of MAPs are recognised.
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Honn, Darla D., and Joseph C. Ugrin. "The Effects of Cognitive Misfit on Students' Accounting Task Performance." Issues in Accounting Education 27, no. 4 (July 1, 2012): 979–98. http://dx.doi.org/10.2308/iace-50258.
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ABSTRACT Accounting educators have long been interested in the effects of cognitive style on student performance. Research suggests that students' cognitive styles can moderate their success across a variety of assessment methods (i.e., multiple-choice versus written reports versus case study) (Au 1997) and instructional methodologies (Ott et al. 1990). Not clear, however, is the impact of cognitive style on a student's accounting task performance. Several studies have examined the relationship between accounting students' cognitive styles and their performance on accounting tasks, but the results have been mixed (Jones and Davidson 2007; Togo 1993; Arunachalam et al. 1997; Swanson et al. 2005). Using Chan's (1996) theory of cognitive misfit, this study proposes that diminished performance will occur when there is incongruence between a student's cognitive style and the cognitive demands of an accounting task. The Felder-Solomon Index of Learning Styles was used to classify students' cognitive styles as global or sequential. In an experiment involving 138 students, the effects of cognitive misfit negatively impacted performance on a managerial accounting task, and the effect was most pronounced for students with global styles. The current study improves our understanding of cognitive factors that impact students' accounting task performance.