Journal of Accounting and Organizational Change最新文献_第9页

Recovery planning and resilience of SMEs during the COVID-19: experience from Saudi Arabia 2019冠状病毒病期间中小企业的恢复规划和复原力:来自沙特阿拉伯的经验

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-10-28 DOI: 10.1108/jaoc-07-2020-0095

M. Nurunnabi

{"title":"Recovery planning and resilience of SMEs during the COVID-19: experience from Saudi Arabia","authors":"M. Nurunnabi","doi":"10.1108/jaoc-07-2020-0095","DOIUrl":"https://doi.org/10.1108/jaoc-07-2020-0095","url":null,"abstract":"Purpose The aim of this study is to tell a story about how the coronavirus 2019 (COVID-19) pandemic affects small- and medium-sized enterprises (SMEs), using Saudi Arabia as an example In particular, this study explores how SMEs in Saudi Arabia address needed changes in their survival strategy in the market during the COVID-19 pandemic Design/methodology/approach This reflective essay is based on the \"White Paper 3\" of the Global SME Policy Network (GSPN) The GSPN is a global think tank based in Saudi Arabia As one of the founding leaders of the GSPN and one of the authors of White Paper 03, the author writes this reflective essay based on the interviews of the Chief Executive Officers of 111 SMEs in Saudi Arabia The interviewees were from six administrative areas including Al-Baaha, Eastern Region, Madinah, Makkah, Qassim and Riyadh Importantly, 84 7%interviewees were from Riyadh Findings The government has provided significant efforts and stimulus package to keep stable employment and small and medium businesses A majority of the companies were satisfied with the stimulus packages announced by the government The author believes that organizations need to monitor and evaluate all the developments associated with the spread of the emerging virus and to develop and implement contingency plans to meet any undesirable circumstances arising from COVID-19 pandemic Originality/value The author believes that the role of SMEs in economic transformation and Vision 2030 is imperative The author observes that Saudi Arabia is working to increase the contribution of SMEs to gross domestic product from 20% to 35% Other countries should continuously evaluate the SME impact because of the COVID-19 and continue the support based on the evaluation report such as Saudi Arabia","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"211 1","pages":"643-653"},"PeriodicalIF":1.9,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86567656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 38

Structural inequalities exposed by COVID-19 in the UK: the need for an accounting for care 2019冠状病毒病在英国暴露的结构性不平等:需要对护理进行核算

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-10-28 DOI: 10.1108/jaoc-08-2020-0099

Kathryn Haynes

引用次数: 6

Service innovation or collaborative tradition? Public motives for partnerships with third sector organisations 服务创新还是合作传统?公众与第三部门机构合作的动机

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-10-26 DOI: 10.1108/jaoc-09-2020-0133

Caroline Hellström

{"title":"Service innovation or collaborative tradition? Public motives for partnerships with third sector organisations","authors":"Caroline Hellström","doi":"10.1108/jaoc-09-2020-0133","DOIUrl":"https://doi.org/10.1108/jaoc-09-2020-0133","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to investigate public partners’ motives for seeking and/or accepting partnerships with third sector organisations.\u0000\u0000\u0000Design/methodology/approach\u0000The approach is to seek to identify and explain motives from different perspectives; as responses to government failure or voluntary failure, as related to governance structures, and/or as driven by resource dependencies. The empirical material was gathered through semi-structured interviews with public employees in Swedish municipalities. The aim of the interviews was to grasp the public partners’ motives for partnerships with third sector organisations. Each interview started with questions on the presence and forms of partnerships, thus creating a backdrop for the motives, both during the interview and as a map of the partnership landscape.\u0000\u0000\u0000Findings\u0000The most prominent motives for public engagement in partnerships with third sector organisations are related to democratic values, the need to solve concrete problems, and economic rationality. The motives vary with the type of partnership of which there is considerable variation in scale, content and contribution; the types of partnership vary with different policy fields and services. Different perspectives highlight different motives but none of them excludes other perspectives.\u0000\u0000\u0000Originality/value\u0000The main contribution of the paper is the empirically based findings of a multi-layered public–third sector partnership landscape where policy fields, forms and complex motives are intertwined.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"149 6 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91130396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

From educating agents to change agents: experience of using foresight in accounting education 从教育主体到变革主体:预见性在会计教育中的运用经验

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-10-20 DOI: 10.1108/jaoc-08-2020-0122

A. Bourmistrov

引用次数: 3

Australian universities in a pandemic world: transforming a broken business model? 流行病世界中的澳大利亚大学:改变破碎的商业模式?

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-10-14 DOI: 10.1108/jaoc-07-2020-0086

L. Parker

{"title":"Australian universities in a pandemic world: transforming a broken business model?","authors":"L. Parker","doi":"10.1108/jaoc-07-2020-0086","DOIUrl":"https://doi.org/10.1108/jaoc-07-2020-0086","url":null,"abstract":"Purpose: The purpose of this paper is to critique the accounting and financial orientation of Australian universities’ business model to identify the future university financial management and accounting role in universities’ strategic trajectory responding to COVID-19 Design/methodology/approach: Informed by Habermasian perspectives on change, it uses published research into university commercialisation and media commentaries on COVID-19 impacts Findings: Australian universities have aggressively pursued an accounting-based private sector business model Their revenue generating reliance on international student revenues has been undermined by the COVIS-19 crisis Nonetheless, university management clings to their commercialised university identity and role colonised by the accounting structures Fundamental change requires a reversal of this relationship Research limitations/implications: Future research must observe and evaluate university strategic crisis reactions and their impacts on national and societal well-being with a view to identifying alternative futures Practical implications: Universities face decisions concerning their ongoing role in society and their future approach to balancing operational strategies and the accounting influence Social implications: This study raises the issue of whether universities should continue being seen as an export industry supporting the national economy or as knowledge, educational and social resource for their national and regional communities Originality/value: This paper integrates research into universities over several decades into a strategic critique of their current reaction to an unprecedented global pandemic © 2020, Emerald Publishing Limited","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"1 1","pages":"541-548"},"PeriodicalIF":1.9,"publicationDate":"2020-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78568585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 18

Understanding the internal audit function in a digitalised business environment 了解数字化商业环境下的内部审计职能

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-10-12 DOI: 10.1108/jaoc-11-2019-0114

Nathanaël Betti, Gerrit Sarens

{"title":"Understanding the internal audit function in a digitalised business environment","authors":"Nathanaël Betti, Gerrit Sarens","doi":"10.1108/jaoc-11-2019-0114","DOIUrl":"https://doi.org/10.1108/jaoc-11-2019-0114","url":null,"abstract":"\u0000Purpose\u0000This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment.\u0000\u0000\u0000Design/methodology/approach\u0000This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium.\u0000\u0000\u0000Findings\u0000The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset.\u0000\u0000\u0000Research limitations/implications\u0000This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts.\u0000\u0000\u0000Practical implications\u0000The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment.\u0000\u0000\u0000Originality/value\u0000The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"11 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90390780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 30

The response to Covid-19 in England: political accountability and loss of trust 英国对Covid-19的反应:政治问责制和信任的丧失

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-09-30 DOI: 10.1108/jaoc-07-2020-0093

J. Broadbent

引用次数: 8

Ramifications of Covid-19 on management accounting teaching and research 新冠肺炎疫情对管理会计教学与研究的影响

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-09-25 DOI: 10.1108/jaoc-08-2020-0106

Gary Spraakman

{"title":"Ramifications of Covid-19 on management accounting teaching and research","authors":"Gary Spraakman","doi":"10.1108/jaoc-08-2020-0106","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0106","url":null,"abstract":"Purpose: The purpose of this paper is to explore how COVID-19 has affected the author’s management accounting teaching and research Design/methodology/approach: This paper is a reflection essay on management accounting Findings: The author realized that the textbooks, because of the lack of integration among management accounting techniques, do not prepare the students with the ability to make the quick changes required by COVID-19 The author expects that they will have to introduce integration to the management accounting textbooks and courses Qualitative research will be helpful in identifying the management accounting techniques now integrated in practice The author further expects the beneficial practices that were learned from online and remote teaching during the pandemic will be with them into the future Research limitations/implications: This paper is limited as it is a personal reflection Practical implications: COVID-19 has required organizations be increasingly agile, particularly in the use of budgets and other management accounting techniques Social implications: Opportunities are identified for improving the teaching and use of management accounting, especially regarding strategy and budgeting Originality/value: The extreme nature of pandemics intensifies the observations of the functioning of disciplines such as management accounting Everyone learns from extreme experiences © 2020, Emerald Publishing Limited","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"96 1","pages":"593-598"},"PeriodicalIF":1.9,"publicationDate":"2020-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75954601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic 在不确定的海洋中游泳——商业、治理和冠状病毒(COVID-19)大流行

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-09-23 DOI: 10.1108/jaoc-07-2020-0091

T. Hopper

{"title":"Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic","authors":"T. Hopper","doi":"10.1108/jaoc-07-2020-0091","DOIUrl":"https://doi.org/10.1108/jaoc-07-2020-0091","url":null,"abstract":"© 2020, Emerald Publishing Limited. Purpose: The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic. Design/methodology/approach: The discussion is based on personal experience and observation of events and media reports in the UK, the USA and New Zealand. Findings: Many problems that have emerged have varied owing to differences in the national governance of each country regarding the emphasis their governments and businesses have placed on short-run financialisation policies; the comprehensiveness of their information and control systems; their leadership and whether their discourse accords with events and expert advice; their degree of accountability and concern for public wellness; and the need to consider new taxation policies to meet the costs of the pandemic. Research limitations/implications: This paper is based on personal observations owing to the restrictions on research access during the pandemic, and thus it reflects the author’s political opinions and beliefs. Practical implications: This paper outlines areas where accounting could and has addressed the issues examined and recommends greater adoption globally of policies and systems designed to meet the United Nation’s sustainable development goals. Social implications: The social implications are vast for they extend to major issues concerning preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries. Originality/value: A comparative analysis and evaluation of nations' control of of the coronavirus (COVID_19) pandemic. This lies in the eyes of the beholder.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"28 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75352329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Exploring the role of innovation in the level of readiness to adopt IPSAS 探讨创新在采用国际公共部门会计准则的准备程度方面的作用

IF 1.9

Journal of Accounting and Organizational Change Pub Date : 2020-08-28 DOI: 10.1108/jaoc-12-2019-0119

M. Abdulkarim, M. Umlai, Layth Faris Al-Saudi

{"title":"Exploring the role of innovation in the level of readiness to adopt IPSAS","authors":"M. Abdulkarim, M. Umlai, Layth Faris Al-Saudi","doi":"10.1108/jaoc-12-2019-0119","DOIUrl":"https://doi.org/10.1108/jaoc-12-2019-0119","url":null,"abstract":"The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses of accountants (preparers) and auditors employed in the public sector are explored in this regard, and challenges faced in IPSAS implementation are highlighted.,A primary research approach was adopted using a questionnaire that yielded 101 responses. Five dimensions are focused on: relative advantage, top management support, satisfaction with the current accounting system, barriers to adopting IPSAS, and attitudes towards innovation.,Relative advantage, barriers to adopting IPSAS and satisfaction with the current system were found to be the most significant. The influence of these variables appears to promote or hinder the implementation of IPSAS in the public sector of Qatar and, perhaps, the wider region.,Even if professionals understand the potential benefits of adopting IPSAS, they are unlikely to advance such adoption without upper echelon-sanctioned cost-benefit analyses and approval. Hence, policymakers should consider the need for a top-down shift in the way IPSASs are viewed and promoted to enable their successful implementation in the public sector.,The positive association between satisfaction with current systems and the level of IPSAS implementation suggests that respondents view the usefulness and ease of use of their current systems as a primary reason to adopt IPSAS as an ‘upgrade’.,This study advances the understanding of the pre-transition process by drawing on innovation theory, which reveals determinants of IPSAS implementation in the case of Qatar. This study adds to prior studies on government accounting in developing nations.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"13 4 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76290918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10