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}
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 study purpose is to propose that transformational leaders provoke organizationally beneficial behaviours (e.g., better task performance and helping behaviours) in their followers by igniting their followers’ commitment to work with various behaviours. Employees who are motivated by transformational leaders are more likely to be immersed in their work, and organizational commitment will lead to better task performance. In this study, we used a quantitative research method. The design of this study collected data on the relationship between transformational leadership, employee performance, and organizational commitment from 750 employees in ten futures companies in five cities, Shanghai, Beijing, Guangzhou, Shenzhen, and Chengdu, China, through interviews and questionnaires, and used multiple regression tests and structural equation modelling techniques to validate the results. After discussing the concept of transformational leadership and its dimensions, as well as the idea of employee performance and organizational commitment and their influencing factors, the findings confirmed a correlation model between transformational leadership, employee performance, and organizational commitment and further assessed the correlation among the three and argued that they showed a positive correlation. Through questionnaire survey and data analysis, the influence paths and intensity of influence are clarified, the theoretical model is further revised, and the modelling foundation is solidified to provide a theoretical basis for research related to employee job performance in Chinese futures companies. For the theoretical and practical implications, this study contributes to the research on leadership during the transition period of China’s futures industry and analyses its impact on job performance indicators.
{"title":"A Study of Transformational Leadership Behavior and Employee Performance in Chinese Futures Firms","authors":"Wu Chao","doi":"10.58970/ijsb.2132","DOIUrl":"https://doi.org/10.58970/ijsb.2132","url":null,"abstract":"This study purpose is to propose that transformational leaders provoke organizationally beneficial behaviours (e.g., better task performance and helping behaviours) in their followers by igniting their followers’ commitment to work with various behaviours. Employees who are motivated by transformational leaders are more likely to be immersed in their work, and organizational commitment will lead to better task performance. In this study, we used a quantitative research method. The design of this study collected data on the relationship between transformational leadership, employee performance, and organizational commitment from 750 employees in ten futures companies in five cities, Shanghai, Beijing, Guangzhou, Shenzhen, and Chengdu, China, through interviews and questionnaires, and used multiple regression tests and structural equation modelling techniques to validate the results. After discussing the concept of transformational leadership and its dimensions, as well as the idea of employee performance and organizational commitment and their influencing factors, the findings confirmed a correlation model between transformational leadership, employee performance, and organizational commitment and further assessed the correlation among the three and argued that they showed a positive correlation. Through questionnaire survey and data analysis, the influence paths and intensity of influence are clarified, the theoretical model is further revised, and the modelling foundation is solidified to provide a theoretical basis for research related to employee job performance in Chinese futures companies. For the theoretical and practical implications, this study contributes to the research on leadership during the transition period of China’s futures industry and analyses its impact on job performance indicators.","PeriodicalId":297563,"journal":{"name":"International Journal of Science and Business","volume":"79 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":"131166242","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}
The current study was aimed to measure the different dimensions of women empowerment and identify the factors affecting women empowerment in the North-West Bangladesh. To conduct the study, 537 female respondents who had at least one biological child aged between 6 to 59 months were selected purposively from eight districts of North-West region of Bangladesh using stratified random sampling technique. To identify the factors which influence different dimensions of women empowerment, binomial logistic regression model was used. Descriptive result showed that the overall women empowerment are 13%, where the dimension wise empowerment are (self-esteem – 36%, access to and control over resources – 24%, attitude and behaviour of husband – 48%, decisions related to household – 19%, and mobility– 12%). The factors which significantly influence different dimensions of women empowerment were exposure to media, attitude and behaviour of husband, mother’s employment, spousal age difference, mother’s education, wealth index, family religion, public speaking power, participation in community events, household size and ownership in tangible resources. The result showed that education plays a significant role to improve the level of empowerment of female respondents of NW Bangladesh. When level of education of mothers increased, the self-esteem and access to and control over resources also improved. The study concluded that as the level of empowerment of women living in the NW region are comparatively low in the context of Bangladesh, therefore to increase their empowerment, the study recommended for underlining on quality education for the respondents especially urban and peri-urban areas to move out from poverty.
{"title":"Measuring Dimensions of Women Empowerment in North-West Region of Bangladesh: A Case Study","authors":"B. Banu, S. Haque","doi":"10.58970/ijsb.2139","DOIUrl":"https://doi.org/10.58970/ijsb.2139","url":null,"abstract":"The current study was aimed to measure the different dimensions of women empowerment and identify the factors affecting women empowerment in the North-West Bangladesh. To conduct the study, 537 female respondents who had at least one biological child aged between 6 to 59 months were selected purposively from eight districts of North-West region of Bangladesh using stratified random sampling technique. To identify the factors which influence different dimensions of women empowerment, binomial logistic regression model was used. Descriptive result showed that the overall women empowerment are 13%, where the dimension wise empowerment are (self-esteem – 36%, access to and control over resources – 24%, attitude and behaviour of husband – 48%, decisions related to household – 19%, and mobility– 12%). The factors which significantly influence different dimensions of women empowerment were exposure to media, attitude and behaviour of husband, mother’s employment, spousal age difference, mother’s education, wealth index, family religion, public speaking power, participation in community events, household size and ownership in tangible resources. The result showed that education plays a significant role to improve the level of empowerment of female respondents of NW Bangladesh. When level of education of mothers increased, the self-esteem and access to and control over resources also improved. The study concluded that as the level of empowerment of women living in the NW region are comparatively low in the context of Bangladesh, therefore to increase their empowerment, the study recommended for underlining on quality education for the respondents especially urban and peri-urban areas to move out from poverty.","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":"130623858","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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