This study investigates the association between Ethical Leadership (EL), psychological safety (PS), and Voice Behavior (VB). Belongingness was the key mediator between these relationships. Data was collected through a survey of 374 employees working in banks and credit unions, and analysis was done through SPSS. Results showed that EL was positively associated with PS and VB and that the perception of belongingness mediated the relationship between EL and psychological safety. These results suggest that EL can help create a psychologically safe environment by encouraging employees to feel a sense of belonging. Implications for organizational psychology and management are discussed.
{"title":"Impact of Ethical Leadership on Employees’ Psychological Safety and Voice Behavior; With Mediating Role of Belongingness","authors":"Khaled Aboud, N. Xiongying, M. Qasim","doi":"10.58970/ijsb.2055","DOIUrl":"https://doi.org/10.58970/ijsb.2055","url":null,"abstract":"This study investigates the association between Ethical Leadership (EL), psychological safety (PS), and Voice Behavior (VB). Belongingness was the key mediator between these relationships. Data was collected through a survey of 374 employees working in banks and credit unions, and analysis was done through SPSS. Results showed that EL was positively associated with PS and VB and that the perception of belongingness mediated the relationship between EL and psychological safety. These results suggest that EL can help create a psychologically safe environment by encouraging employees to feel a sense of belonging. Implications for organizational psychology and management are discussed.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114194589","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}
This paper systematically listed out the theoretical background, core elements and research paradigm of quantitative analysis and case study, composed comparative analysis of two research methods from sixteen key elements. Summarized three principles and six structural steps of quantitative analysis and case study writing, and deduced the development of Chinese management research methods, which provides more choices of research methods and paradigms for grasping the future fusion trend of quantitative analysis and case study. This also provides a solid foundation for helping beginners and researchers in the field of management to improve the comprehensive application ability of quantitative analysis and case study, and provides a useful reference for future management research rooted in Chinese situation to develop in the direction of local theory and leading management practice.
{"title":"Comparative Analysis of Quantitative Analysis and Case Study in Chinese Management","authors":"Zhihui Xie, W. Gong","doi":"10.58970/ijsb.2054","DOIUrl":"https://doi.org/10.58970/ijsb.2054","url":null,"abstract":"This paper systematically listed out the theoretical background, core elements and research paradigm of quantitative analysis and case study, composed comparative analysis of two research methods from sixteen key elements. Summarized three principles and six structural steps of quantitative analysis and case study writing, and deduced the development of Chinese management research methods, which provides more choices of research methods and paradigms for grasping the future fusion trend of quantitative analysis and case study. This also provides a solid foundation for helping beginners and researchers in the field of management to improve the comprehensive application ability of quantitative analysis and case study, and provides a useful reference for future management research rooted in Chinese situation to develop in the direction of local theory and leading management practice.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124930850","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}
This study’s goal is to determine how remittances affect migration. Data from 45 nations is utilized for this analysis, which is separated into six regions: The Middle East and North Africa (MENA), the Association of Southeast Asian Nations (ASEAN), East Africa, South Africa, and West Africa. Utilizing descriptive statistics, significant graphs, and cluster analysis, this investigation is thoroughly and properly completed. The data displayed in ArcGIS maps also demonstrate the emigration and remittance outflows of several Asian and African nations between 1985 and 2017. By considering five clusters, cluster analysis is used to analyze similar nations in terms of how remittances affect migration. Three, eight, thirteen, nineteen, and three of these 45 nations make up Clusters I through V, respectively. Cluster V is made up of Bangladesh, India, and China. As II and III are the most distant clusters and II and III are the closest clusters, the cluster distance between III and V is low and between II and III is very high. The absence of time-series migration data is the key constant in this investigation. To achieve successful outcomes, simulation studies might be used. In order to obtain better results, anyone can also include discrimination analysis in their analysis. ArcGIS is also used to create visually appealing data distribution visualizations, such as maps, charts, and graphs with legends and annotations.
{"title":"A Comparative Study on Migration Outflows and the Effects of Remittance Inflows Utilizing ArcGIS Mapping and Cluster Analysis","authors":"Md. Ashraful Islam, M. Rokonuzzaman","doi":"10.58970/ijsb.2176","DOIUrl":"https://doi.org/10.58970/ijsb.2176","url":null,"abstract":"This study’s goal is to determine how remittances affect migration. Data from 45 nations is utilized for this analysis, which is separated into six regions: The Middle East and North Africa (MENA), the Association of Southeast Asian Nations (ASEAN), East Africa, South Africa, and West Africa. Utilizing descriptive statistics, significant graphs, and cluster analysis, this investigation is thoroughly and properly completed. The data displayed in ArcGIS maps also demonstrate the emigration and remittance outflows of several Asian and African nations between 1985 and 2017. By considering five clusters, cluster analysis is used to analyze similar nations in terms of how remittances affect migration. Three, eight, thirteen, nineteen, and three of these 45 nations make up Clusters I through V, respectively. Cluster V is made up of Bangladesh, India, and China. As II and III are the most distant clusters and II and III are the closest clusters, the cluster distance between III and V is low and between II and III is very high. The absence of time-series migration data is the key constant in this investigation. To achieve successful outcomes, simulation studies might be used. In order to obtain better results, anyone can also include discrimination analysis in their analysis. ArcGIS is also used to create visually appealing data distribution visualizations, such as maps, charts, and graphs with legends and annotations.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127674853","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}
Bangladesh is a country of about 170 million people. But the tax-GDP ratio is yet to reach the double digit. There are some tax reform efforts already have taken to update the tax policy and tax administration for expected outcome. This paper attempted to review those reform efforts highlighting the personal income tax (PIT) and to summarize the reforms already have done and their implications in the revenue performance. It is an exploratory research and secondary sources of data are used to accomplish this study. After a thorough review of the reform initiatives, this study has got some point like complexity of the tax code, number of tax payers become double in last 5 years but the collected revenue is not proportional to the increased taxpayers. Collection of tax through TDS has increased to almost 60 percent. It implies the enhanced compliance and efficiency of the tax regime. Introduction of e-filing, e-payment, and universal self-assessment have reduced the hassle of taxpayers. Administrative capacity in terms of infrastructure and manpower has increased. All these progressive efforts do not bring any mentionable change in the tax structure of Bangladesh. Ratio of direct to indirect tax is very high i.e., about 30 to 70. Of this low-slung direct tax, contribution of PIT is about 40 per cent. To grow a middle-income country and sustain, contribution of PIT to the tax structure should be increased through appropriate reforms in this field.
{"title":"An Overview of the Reforms of Personal Income Tax (PIT) in Bangladesh","authors":"","doi":"10.58970/ijsb.2075","DOIUrl":"https://doi.org/10.58970/ijsb.2075","url":null,"abstract":"Bangladesh is a country of about 170 million people. But the tax-GDP ratio is yet to reach the double digit. There are some tax reform efforts already have taken to update the tax policy and tax administration for expected outcome. This paper attempted to review those reform efforts highlighting the personal income tax (PIT) and to summarize the reforms already have done and their implications in the revenue performance. It is an exploratory research and secondary sources of data are used to accomplish this study. After a thorough review of the reform initiatives, this study has got some point like complexity of the tax code, number of tax payers become double in last 5 years but the collected revenue is not proportional to the increased taxpayers. Collection of tax through TDS has increased to almost 60 percent. It implies the enhanced compliance and efficiency of the tax regime. Introduction of e-filing, e-payment, and universal self-assessment have reduced the hassle of taxpayers. Administrative capacity in terms of infrastructure and manpower has increased. All these progressive efforts do not bring any mentionable change in the tax structure of Bangladesh. Ratio of direct to indirect tax is very high i.e., about 30 to 70. Of this low-slung direct tax, contribution of PIT is about 40 per cent. To grow a middle-income country and sustain, contribution of PIT to the tax structure should be increased through appropriate reforms in this field.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133320406","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}
In recent years, with the rise of positive psychology, the academic community is committed to finding the “secret” that affects individual happiness and the “best solution” for behavioral consequences, which promotes the vigorous development of word happiness related theories and empirical research. However, under the background that more organizations regard innovation performance as the main strategic goal, the research on the relationship between word happiness and individual innovation behavior and innovation performance lags far behind the actual management needs. Although there are literatures that prove that job happiness can improve the level of individual innovation, in actual organizational management, there is a situation where individual happiness is overwhelming, innovation behavior is scarce, and innovation performance is poor. This study adopted a quantitative approach and is based on resource preservation theory and self-determination theory, and on the basis of systematically sorting out relevant literature, elaborates the path and mechanism of word happiness on innovative behavior.
{"title":"The Impact of Word Happiness on Employee Innovative Behavior – Organizational Attachment as a Mediator","authors":"Bi Yanyuan","doi":"10.58970/ijsb.2096","DOIUrl":"https://doi.org/10.58970/ijsb.2096","url":null,"abstract":"In recent years, with the rise of positive psychology, the academic community is committed to finding the “secret” that affects individual happiness and the “best solution” for behavioral consequences, which promotes the vigorous development of word happiness related theories and empirical research. However, under the background that more organizations regard innovation performance as the main strategic goal, the research on the relationship between word happiness and individual innovation behavior and innovation performance lags far behind the actual management needs. Although there are literatures that prove that job happiness can improve the level of individual innovation, in actual organizational management, there is a situation where individual happiness is overwhelming, innovation behavior is scarce, and innovation performance is poor. This study adopted a quantitative approach and is based on resource preservation theory and self-determination theory, and on the basis of systematically sorting out relevant literature, elaborates the path and mechanism of word happiness on innovative behavior.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"204 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134472908","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}
Since the industrial revolution, many studies have looked at the connection between environmental markers of progress and that environment. Using annual time-series data from 1990 to 2020, this study investigates the connections between population increase, energy use, economic expansion, and carbon dioxide emissions in Brazzaville, Congo. This study is significant because it enables us to evaluate the IPAT premise that CO2 emissions are mostly influenced by population expansion, economic growth, and technological advancement. The study uses the ARDL bound test method. The results demonstrate both short- and long-term relationships among the variables (population growth, energy consumption, economic growth, and CO2 emissions), with all variables having a positive impact on CO2 emissions in the short term. However, in the long run, energy consumption has a positive impact on CO2 emissions, in addition to the negative effects of population growth and economic growth on CO2 emissions, because without the adoption of low-carbon technological advancements. Ultimately, the results support the IPAT hypothesis in the Congo-Brazzaville economy, according to which population growth does not affect CO2 emissions because the country’s authorities strictly enforce family planning policies to reduce CO2 emissions. When energy consumption affects environmental quality, the Government should develop new renewable energy sources to reduce carbon dioxide emissions.
{"title":"Impact of Population growth, Energy consumption and GDP on CO2 emissions in Congo brazzaville","authors":"Mboussa Moui Ridel","doi":"10.58970/ijsb.2155","DOIUrl":"https://doi.org/10.58970/ijsb.2155","url":null,"abstract":"Since the industrial revolution, many studies have looked at the connection between environmental markers of progress and that environment. Using annual time-series data from 1990 to 2020, this study investigates the connections between population increase, energy use, economic expansion, and carbon dioxide emissions in Brazzaville, Congo. This study is significant because it enables us to evaluate the IPAT premise that CO2 emissions are mostly influenced by population expansion, economic growth, and technological advancement. The study uses the ARDL bound test method. The results demonstrate both short- and long-term relationships among the variables (population growth, energy consumption, economic growth, and CO2 emissions), with all variables having a positive impact on CO2 emissions in the short term. However, in the long run, energy consumption has a positive impact on CO2 emissions, in addition to the negative effects of population growth and economic growth on CO2 emissions, because without the adoption of low-carbon technological advancements. Ultimately, the results support the IPAT hypothesis in the Congo-Brazzaville economy, according to which population growth does not affect CO2 emissions because the country’s authorities strictly enforce family planning policies to reduce CO2 emissions. When energy consumption affects environmental quality, the Government should develop new renewable energy sources to reduce carbon dioxide emissions.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114534989","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}
Gross domestic product (GDP) is a significant metric used to describe and assess economic activities and levels of growth. It’s also regularly used by decision-makers to plot financial coverage. This paper’s objective is to model and expect GDP in Cameroon. The current investigation employed the Box- Jenkins (JB) technique from 1980 to 2020. Based on the consequences, ARIMA (2, 1, 2) changed into discovered to be the optimal model for estimating GDP. The results of the desk-bound and identification guidelines time collection tests, as well as the use of aic and bic criteria, validated the outcomes, and an in-pattern forecast revealed that the relative and an in-pattern forecast, the relative and anticipated values were in the 5% area. This model’s forecasting effectiveness is exceptional and efficient in modelling Cameroon’s annual GDP.
{"title":"GDP Modelling and Forecasting using Arima: An Empirical Study for Cameroon","authors":"Guy Merlain Djakou, Xuemei Jiang","doi":"10.58970/ijsb.2094","DOIUrl":"https://doi.org/10.58970/ijsb.2094","url":null,"abstract":"Gross domestic product (GDP) is a significant metric used to describe and assess economic activities and levels of growth. It’s also regularly used by decision-makers to plot financial coverage. This paper’s objective is to model and expect GDP in Cameroon. The current investigation employed the Box- Jenkins (JB) technique from 1980 to 2020. Based on the consequences, ARIMA (2, 1, 2) changed into discovered to be the optimal model for estimating GDP. The results of the desk-bound and identification guidelines time collection tests, as well as the use of aic and bic criteria, validated the outcomes, and an in-pattern forecast revealed that the relative and an in-pattern forecast, the relative and anticipated values were in the 5% area. This model’s forecasting effectiveness is exceptional and efficient in modelling Cameroon’s annual GDP.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125658677","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}
As a positive psychological resource possessed by individuals, psychological capital can effectively resist the double impact of the new crown epidemic and entrepreneurial pressure on digital entrepreneurs. Therefore, it is of great significance to pay attention to the level of psychological capital of digital entrepreneurs. The purpose of this thesis reviews and summarizes the relevant literature on digital entrepreneurship and psychological capital and finds that the psychological capital of digital entrepreneurs refers to the ability of digital entrepreneurs to positively influence when they encounter certain special events (such as the emergence of new digital technologies or opportunities). In this model, digital entrepreneurship ability is used as an intermediary variable. Research design based on exploratory factor analysis, confirmatory factor analysis and Pears on correlation analysis were used to test the reliability and validity of the questionnaire, and hypothesis testing was carried out by constructing structural equation model and bootstrap method. The findings and results obtained show that most of the hypotheses proposed in this thesis are supported by data and verified by methods. The main research implications and conclusions are as follows: (1) The psychological capital of digital entrepreneurs significantly and positively affects entrepreneurial performance; (2) The psychological capital of digital entrepreneurs significantly and positively affects entrepreneurial performance ; Capital positively affects digital entrepreneurial ability ; (3) Digital entrepreneurial ability has a significant positive relationship with entrepreneurial performance ; ( 4 ) Digital entrepreneurial ability plays a partial mediating role between digital entrepreneurial psychological capital and entrepreneurial performance ; (5) environmental dynamism plays a significant positive moderating role between psychological capital and digital entrepreneurial ability, and between digital entrepreneurial ability and entrepreneurial performance.
{"title":"The relationship between psychological capital, entrepreneurial ability, and entrepreneurial performance of digital entrepreneurs","authors":"Xu Niu","doi":"10.58970/ijsb.2137","DOIUrl":"https://doi.org/10.58970/ijsb.2137","url":null,"abstract":"As a positive psychological resource possessed by individuals, psychological capital can effectively resist the double impact of the new crown epidemic and entrepreneurial pressure on digital entrepreneurs. Therefore, it is of great significance to pay attention to the level of psychological capital of digital entrepreneurs. The purpose of this thesis reviews and summarizes the relevant literature on digital entrepreneurship and psychological capital and finds that the psychological capital of digital entrepreneurs refers to the ability of digital entrepreneurs to positively influence when they encounter certain special events (such as the emergence of new digital technologies or opportunities). In this model, digital entrepreneurship ability is used as an intermediary variable. Research design based on exploratory factor analysis, confirmatory factor analysis and Pears on correlation analysis were used to test the reliability and validity of the questionnaire, and hypothesis testing was carried out by constructing structural equation model and bootstrap method. The findings and results obtained show that most of the hypotheses proposed in this thesis are supported by data and verified by methods. The main research implications and conclusions are as follows: (1) The psychological capital of digital entrepreneurs significantly and positively affects entrepreneurial performance; (2) The psychological capital of digital entrepreneurs significantly and positively affects entrepreneurial performance ; Capital positively affects digital entrepreneurial ability ; (3) Digital entrepreneurial ability has a significant positive relationship with entrepreneurial performance ; ( 4 ) Digital entrepreneurial ability plays a partial mediating role between digital entrepreneurial psychological capital and entrepreneurial performance ; (5) environmental dynamism plays a significant positive moderating role between psychological capital and digital entrepreneurial ability, and between digital entrepreneurial ability and entrepreneurial performance.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"39 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125740943","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}
Based on the Bass diffusion model, this paper analyzes the equilibrium point of synergy, and conducts correlation analysis around the equilibrium point, studies the nature of the equilibrium point and the synergy situation of the equilibrium point, analyzes and proves the stability condition of the equilibrium point and the significance of management and economics behind it, and further clarifies the prerequisite and basis for the synergy subject or element to achieve strategic synergy. Through the study of this paper, the dynamic mechanism of long-term strategic synergy and the spillover effect of synergy are discussed, so that the participants or elements of synergy can cooperate more effectively and produce good benefits or greater value spillover.
{"title":"Equilibrium Point Analysis of Synergy Based on Bass Diffusion Model","authors":"Boxi Zuo, Yujian Zhao, Jing Huang","doi":"10.58970/ijsb.2142","DOIUrl":"https://doi.org/10.58970/ijsb.2142","url":null,"abstract":"Based on the Bass diffusion model, this paper analyzes the equilibrium point of synergy, and conducts correlation analysis around the equilibrium point, studies the nature of the equilibrium point and the synergy situation of the equilibrium point, analyzes and proves the stability condition of the equilibrium point and the significance of management and economics behind it, and further clarifies the prerequisite and basis for the synergy subject or element to achieve strategic synergy. Through the study of this paper, the dynamic mechanism of long-term strategic synergy and the spillover effect of synergy are discussed, so that the participants or elements of synergy can cooperate more effectively and produce good benefits or greater value spillover.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129808600","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}
This article reconnoiters the critical accounting theory, focusing on its ability to unveil power dynamics and enhance accountability within organizations. Through an empirical study of existing literature, we examine the theoretical framework of critical accounting theory and its practical implications for understanding the complex interplay between power dynamics and accounting practices. The study aims to shed light on how accounting systems and practices can reinforce or challenge power structures within organizations and their broader societal implications. Drawing upon a comprehensive review of scholarly articles, case studies, and empirical research, we identify key themes and concepts within critical accounting theory. The empirical analysis provides insights into how critical accounting theory has been applied in various contexts, such as corporate governance, financial reporting, and sustainability accounting. The findings reveal that critical accounting theory offers a valuable lens for understanding the underlying power dynamics that influence accounting practices. Furthermore, the article discusses the implications of critical accounting theory for policymakers, regulators, and practitioners. It emphasizes the importance of considering power dynamics and social contexts in designing accounting standards, regulations, and corporate governance mechanisms. In conclusion, this article contributes to the growing body of literature on critical accounting theory by providing an empirical analysis of its application and implications. It underscores the need for a critical perspective in accounting research and practice, acknowledging the power dynamics at play and their potential consequences. By unveiling these dynamics and promoting accountability, critical accounting theory can drive positive change and foster a more just and responsible business environment.
{"title":"Critical Accounting Theory: Unveiling Power Dynamics and Enhancing Accountability - An Empirical Study on Existing Literature","authors":"Most. Mukta Khatun, Md. Sagar Hossain","doi":"10.58970/ijsb.2128","DOIUrl":"https://doi.org/10.58970/ijsb.2128","url":null,"abstract":"This article reconnoiters the critical accounting theory, focusing on its ability to unveil power dynamics and enhance accountability within organizations. Through an empirical study of existing literature, we examine the theoretical framework of critical accounting theory and its practical implications for understanding the complex interplay between power dynamics and accounting practices. The study aims to shed light on how accounting systems and practices can reinforce or challenge power structures within organizations and their broader societal implications. Drawing upon a comprehensive review of scholarly articles, case studies, and empirical research, we identify key themes and concepts within critical accounting theory. The empirical analysis provides insights into how critical accounting theory has been applied in various contexts, such as corporate governance, financial reporting, and sustainability accounting. The findings reveal that critical accounting theory offers a valuable lens for understanding the underlying power dynamics that influence accounting practices. Furthermore, the article discusses the implications of critical accounting theory for policymakers, regulators, and practitioners. It emphasizes the importance of considering power dynamics and social contexts in designing accounting standards, regulations, and corporate governance mechanisms. In conclusion, this article contributes to the growing body of literature on critical accounting theory by providing an empirical analysis of its application and implications. It underscores the need for a critical perspective in accounting research and practice, acknowledging the power dynamics at play and their potential consequences. By unveiling these dynamics and promoting accountability, critical accounting theory can drive positive change and foster a more just and responsible business environment.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"203 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128688932","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}
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