Pub Date : 2023-01-01DOI: 10.1504/ijca.2023.131240
Kingsley Opoku Appiah, Henry Kofi Mensah, Joseph Amankwah Amoah, Ahmed Agyapong
Building on corporate governance-failure literature, this study fills a void in the current literature by examining how corporate governance issues can cause business failures of home-grown listed banks. Employing the case of the failure of a listed local bank in Ghana - UT Bank, we found that, although the bank recognised best practices in corporate governance as a prevailing framework to promote efficiency, transparency, accountability, and integrity, these principles were continuously violated and ignored, culminating in the demise of the business. In addition to this, early warning signals were also ignored. Specifically, UT's independent directors failed to think and act independently in the interest of the bank and its depositors. The managerial, policy and research implications are examined.
{"title":"Does corporate governance matter in the failures of listed home-grown banks","authors":"Kingsley Opoku Appiah, Henry Kofi Mensah, Joseph Amankwah Amoah, Ahmed Agyapong","doi":"10.1504/ijca.2023.131240","DOIUrl":"https://doi.org/10.1504/ijca.2023.131240","url":null,"abstract":"Building on corporate governance-failure literature, this study fills a void in the current literature by examining how corporate governance issues can cause business failures of home-grown listed banks. Employing the case of the failure of a listed local bank in Ghana - UT Bank, we found that, although the bank recognised best practices in corporate governance as a prevailing framework to promote efficiency, transparency, accountability, and integrity, these principles were continuously violated and ignored, culminating in the demise of the business. In addition to this, early warning signals were also ignored. Specifically, UT's independent directors failed to think and act independently in the interest of the bank and its depositors. The managerial, policy and research implications are examined.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135685794","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}
Pub Date : 2023-01-01DOI: 10.1504/ijca.2023.10059540
Shivneil Kumar Raj, Mohammed Riaz Azam
{"title":"A critical review of the 2018 conceptual framework of IASB: a shift towards the primary users of the GPFRs","authors":"Shivneil Kumar Raj, Mohammed Riaz Azam","doi":"10.1504/ijca.2023.10059540","DOIUrl":"https://doi.org/10.1504/ijca.2023.10059540","url":null,"abstract":"","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135954024","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}
Pub Date : 2021-05-27DOI: 10.1504/IJCA.2021.10036835
M. Uddin
This study aims to investigate the motives to start a business, challenges they encountered in running a business, and factors influencing success of the entrepreneurial business of female entrepreneurs in Chittagong, Bangladesh. Data were collected from 167 respondents selected conveniently by conducting a self-administered structured questionnaire survey. The study analysed data through descriptive statistics and statistical significance was determined using t-test. The study drawing on the institutional perspective reveals that unemployment, financial independence, support, means of supporting income, individual freedom, and work-life balance were key motives for women to start new businesses. Further, lack of financing, gender discrimination, lack of managerial skills, fear of failure, lack of training, lack of information, and work-family conflict were found as significant challenges encountered by women to run their businesses. The findings also reveal that more profit and wealth, self-achievement, family support, education, motivation and commitment, gender-neutral environment, significant network, and government support influence entrepreneurial success of women. The study contributes to the literature by extending institutional theory in terms of female entrepreneurial motives, challenges, and success factors in a South-Asian emerging context. Moreover, this study is perhaps the first attempt to offer such findings from institutional perspective in Bangladesh and Chittagong in particular.
{"title":"Understanding MSME-owned women entrepreneurs in Bangladesh: exploring motives, challenges, and success factors","authors":"M. Uddin","doi":"10.1504/IJCA.2021.10036835","DOIUrl":"https://doi.org/10.1504/IJCA.2021.10036835","url":null,"abstract":"This study aims to investigate the motives to start a business, challenges they encountered in running a business, and factors influencing success of the entrepreneurial business of female entrepreneurs in Chittagong, Bangladesh. Data were collected from 167 respondents selected conveniently by conducting a self-administered structured questionnaire survey. The study analysed data through descriptive statistics and statistical significance was determined using t-test. The study drawing on the institutional perspective reveals that unemployment, financial independence, support, means of supporting income, individual freedom, and work-life balance were key motives for women to start new businesses. Further, lack of financing, gender discrimination, lack of managerial skills, fear of failure, lack of training, lack of information, and work-family conflict were found as significant challenges encountered by women to run their businesses. The findings also reveal that more profit and wealth, self-achievement, family support, education, motivation and commitment, gender-neutral environment, significant network, and government support influence entrepreneurial success of women. The study contributes to the literature by extending institutional theory in terms of female entrepreneurial motives, challenges, and success factors in a South-Asian emerging context. Moreover, this study is perhaps the first attempt to offer such findings from institutional perspective in Bangladesh and Chittagong in particular.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131391494","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}
Pub Date : 2021-03-09DOI: 10.1504/IJCA.2021.113890
Jap Efendi, A. Holmes, L. Smith
The globalisation movement has greatly affected accounting practice but also academic accounting. Authors at the US universities have historically been major contributors to accounting academic research. An increasing percentage of contributors now come from other countries, such as Canada, the UK, Australia, New Zealand and others. This study examines representation of the US and non-US universities in six very highly ranked accounting journals over a 26-year period. Findings show that the average percentages of articles with non-US university representation vary across journals from the lowest, 15.34%, in The Accounting Review (TAR) to the highest, 64.12%, in Accounting, Organizations and Society (AOS). This study reveals that the force of globalisation is affecting accounting research and the publication landscape. These changes could help broaden perspectives and enrich understanding of accounting issues and accounting knowledge, thereby benefiting both scholarship and practice.
{"title":"Increasing globalisation in accounting publications","authors":"Jap Efendi, A. Holmes, L. Smith","doi":"10.1504/IJCA.2021.113890","DOIUrl":"https://doi.org/10.1504/IJCA.2021.113890","url":null,"abstract":"The globalisation movement has greatly affected accounting practice but also academic accounting. Authors at the US universities have historically been major contributors to accounting academic research. An increasing percentage of contributors now come from other countries, such as Canada, the UK, Australia, New Zealand and others. This study examines representation of the US and non-US universities in six very highly ranked accounting journals over a 26-year period. Findings show that the average percentages of articles with non-US university representation vary across journals from the lowest, 15.34%, in The Accounting Review (TAR) to the highest, 64.12%, in Accounting, Organizations and Society (AOS). This study reveals that the force of globalisation is affecting accounting research and the publication landscape. These changes could help broaden perspectives and enrich understanding of accounting issues and accounting knowledge, thereby benefiting both scholarship and practice.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115208180","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}
Pub Date : 2020-11-19DOI: 10.1504/ijca.2020.10031360
Nida Türegün
This study analyses the accounting in the context of e-commerce with the objective of identifying key challenges and factors affecting the development of electronic commerce. Thematic analysis is applied to the evaluation of major concepts and theories to facilitate a critical assessment of the applicability of accounting standards to the e-commerce business. By focusing on factors affecting the development of the e-commerce industry, this paper serves as a useful guide to modern accountants as well as contributing to knowledge development. Thus, the study will create new knowledge about the role of information technology in transforming the manner in which modern accounting is conducted, and whether it complies with the required standards. The main finding of this paper is that complexities involved in collection and analysis of financial data in online trading hinders the effectiveness of the application of various accounting standards.
{"title":"Accounting for e-commerce sector","authors":"Nida Türegün","doi":"10.1504/ijca.2020.10031360","DOIUrl":"https://doi.org/10.1504/ijca.2020.10031360","url":null,"abstract":"This study analyses the accounting in the context of e-commerce with the objective of identifying key challenges and factors affecting the development of electronic commerce. Thematic analysis is applied to the evaluation of major concepts and theories to facilitate a critical assessment of the applicability of accounting standards to the e-commerce business. By focusing on factors affecting the development of the e-commerce industry, this paper serves as a useful guide to modern accountants as well as contributing to knowledge development. Thus, the study will create new knowledge about the role of information technology in transforming the manner in which modern accounting is conducted, and whether it complies with the required standards. The main finding of this paper is that complexities involved in collection and analysis of financial data in online trading hinders the effectiveness of the application of various accounting standards.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114293475","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}
Pub Date : 2020-11-19DOI: 10.1504/ijca.2020.10031816
Julius Ibitoye Oyebanji, P. L. Roux
This paper examines the long-run relationship and the direction of causality between green energy consumption and some environmental variables like deforestation, natural resource depletion, carbon dioxide emission, and non-renewable energy in South Africa from 1986 to 2015. In order to determine the long-run relationship or the sustainability level of adopting the green energy policies on the environment, the study utilised the autoregressive distributed lag bound testing approach to co-integration and the Toda-Yamamoto approach to check the direction of causalities among the variables. The study established a substitutability effect between green growth policies and the consumption of non-renewable energy. However, no evidence is found on the impact of green growth policies on the levels of deforestation and carbon dioxide (CO2) emissions, as well as natural resource depletion in South Africa. This study does not only make contributions to the literature on the relevance of green growth policies for achieving environmental sustainability especially insights from natural resource depletion and deforestation in South Africa. It also recommends that South Africa and other developing countries should adopt continued implementations of green growth policies as a panacea for achieving environmental sustainability.
{"title":"Impact of green energy policy on sustainable environment in South Africa: an ARDL and Toda-Yamamoto approach","authors":"Julius Ibitoye Oyebanji, P. L. Roux","doi":"10.1504/ijca.2020.10031816","DOIUrl":"https://doi.org/10.1504/ijca.2020.10031816","url":null,"abstract":"This paper examines the long-run relationship and the direction of causality between green energy consumption and some environmental variables like deforestation, natural resource depletion, carbon dioxide emission, and non-renewable energy in South Africa from 1986 to 2015. In order to determine the long-run relationship or the sustainability level of adopting the green energy policies on the environment, the study utilised the autoregressive distributed lag bound testing approach to co-integration and the Toda-Yamamoto approach to check the direction of causalities among the variables. The study established a substitutability effect between green growth policies and the consumption of non-renewable energy. However, no evidence is found on the impact of green growth policies on the levels of deforestation and carbon dioxide (CO2) emissions, as well as natural resource depletion in South Africa. This study does not only make contributions to the literature on the relevance of green growth policies for achieving environmental sustainability especially insights from natural resource depletion and deforestation in South Africa. It also recommends that South Africa and other developing countries should adopt continued implementations of green growth policies as a panacea for achieving environmental sustainability.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130950666","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}
Pub Date : 2020-11-19DOI: 10.1504/ijca.2020.10033063
L. Dey, Narasingha Das
To promote women empowerment, enrichment in democratic governance is an essential requirement in any state or nation participation in political agenda and politics is essential in the development of good governance and democratic framework. In this regard, to increase the political participation of women, the most important institutions are the political parties. Political parties can influence women's political empowerment through Civil Society Organizations (CSOs) and international organisations. In India, women are still in a subordinate position in determining legislative and political priorities. In this backdrop, our study assesses the status of political participation that is playing a crucial role in achieving gender equality and women empowerment in West Bengal, India.
{"title":"Women empowerment and political participation: a sociological study in West Bengal, India","authors":"L. Dey, Narasingha Das","doi":"10.1504/ijca.2020.10033063","DOIUrl":"https://doi.org/10.1504/ijca.2020.10033063","url":null,"abstract":"To promote women empowerment, enrichment in democratic governance is an essential requirement in any state or nation participation in political agenda and politics is essential in the development of good governance and democratic framework. In this regard, to increase the political participation of women, the most important institutions are the political parties. Political parties can influence women's political empowerment through Civil Society Organizations (CSOs) and international organisations. In India, women are still in a subordinate position in determining legislative and political priorities. In this backdrop, our study assesses the status of political participation that is playing a crucial role in achieving gender equality and women empowerment in West Bengal, India.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127026477","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}
Pub Date : 2020-11-19DOI: 10.1504/ijca.2020.10031704
Andreas G. Georgantopoulos, N. Eriotis, I. Chasiotis
This paper investigates the impact of a variety of corporate governance mechanisms on the performance of banks listed on the London Stock Exchange (LSE), by utilising data collected for 52 banking institutions for the period 2012 to 2017. Exhaustive results derived from multi-model applications document the superiority of GMM models to examine these relationships. Based on robust empirical findings, we support that increasing board size, especially the number of non-executive directors, and the frequency of board meetings up to a certain point could prove to be beneficial for the listed banks on the LSE. Moreover, our findings imply that simply complying with the governance code including independent board members or following the trend of gender diversity without proper evaluation of executives' skills could damage bank efficiency. Finally, this study fails to discern significant links between the number of foreign directors and CEO-Chairman duality with the performance of the UK banks.
{"title":"Corporate governance indicators as determinants of bank efficiency: the case of the UK listed banks","authors":"Andreas G. Georgantopoulos, N. Eriotis, I. Chasiotis","doi":"10.1504/ijca.2020.10031704","DOIUrl":"https://doi.org/10.1504/ijca.2020.10031704","url":null,"abstract":"This paper investigates the impact of a variety of corporate governance mechanisms on the performance of banks listed on the London Stock Exchange (LSE), by utilising data collected for 52 banking institutions for the period 2012 to 2017. Exhaustive results derived from multi-model applications document the superiority of GMM models to examine these relationships. Based on robust empirical findings, we support that increasing board size, especially the number of non-executive directors, and the frequency of board meetings up to a certain point could prove to be beneficial for the listed banks on the LSE. Moreover, our findings imply that simply complying with the governance code including independent board members or following the trend of gender diversity without proper evaluation of executives' skills could damage bank efficiency. Finally, this study fails to discern significant links between the number of foreign directors and CEO-Chairman duality with the performance of the UK banks.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"73 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125986753","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}
Pub Date : 2020-09-30DOI: 10.1504/ijca.2020.10031143
Nida Türegün
The aim of this study is to assess, understand and discuss risk-taking within business sphere from an accounting perspective. The core focus is on creating a bridge of literature between the past and present studies understanding the need to undertake risk. The discussion in the paper has helped in presenting critical acclaim to the work of research and assessment which was undertaking by auditors, financial professionals and business researchers. The theory has successfully backed up the practice of risk management which allows and motivates business owners to create value for its stakeholders and investors. The study also proves that that accounting information plays a crucial role in presenting transparency and security for investors. The use of the findings of this paper could assist to come up with the necessary measures that would improve risk management and also establish the appropriate accounting implementation.
{"title":"Risk taking in businesses from an accounting perspective","authors":"Nida Türegün","doi":"10.1504/ijca.2020.10031143","DOIUrl":"https://doi.org/10.1504/ijca.2020.10031143","url":null,"abstract":"The aim of this study is to assess, understand and discuss risk-taking within business sphere from an accounting perspective. The core focus is on creating a bridge of literature between the past and present studies understanding the need to undertake risk. The discussion in the paper has helped in presenting critical acclaim to the work of research and assessment which was undertaking by auditors, financial professionals and business researchers. The theory has successfully backed up the practice of risk management which allows and motivates business owners to create value for its stakeholders and investors. The study also proves that that accounting information plays a crucial role in presenting transparency and security for investors. The use of the findings of this paper could assist to come up with the necessary measures that would improve risk management and also establish the appropriate accounting implementation.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124015135","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}
Pub Date : 2020-08-18DOI: 10.1504/ijca.2020.10027641
Zaid Alshawabka, Umesh Sharma
This paper attempts to propose a new research methodology to text analysis in the accounting field in which classical Islamic hermeneutics is applied to understand and interpret data in the qualitative research in the Islamic world context. This paper reviewed a wide range of Quranic interpretation literature. This paper found that classical Islamic hermeneutics requires two phases to understanding the text: the retrospective understanding phase and interpretation phase. The first phase in which the scholar gains this understanding is through a review of secondary data. Having this prior knowledge is necessary if the scholar is to understand the views of the stakeholders because classical Islamic hermeneutics calls for an understanding of the original meaning of the text originator.
{"title":"Quranic hermeneutics: a new Islamic methodology to understanding accounting qualitative data within the Islamic world context","authors":"Zaid Alshawabka, Umesh Sharma","doi":"10.1504/ijca.2020.10027641","DOIUrl":"https://doi.org/10.1504/ijca.2020.10027641","url":null,"abstract":"This paper attempts to propose a new research methodology to text analysis in the accounting field in which classical Islamic hermeneutics is applied to understand and interpret data in the qualitative research in the Islamic world context. This paper reviewed a wide range of Quranic interpretation literature. This paper found that classical Islamic hermeneutics requires two phases to understanding the text: the retrospective understanding phase and interpretation phase. The first phase in which the scholar gains this understanding is through a review of secondary data. Having this prior knowledge is necessary if the scholar is to understand the views of the stakeholders because classical Islamic hermeneutics calls for an understanding of the original meaning of the text originator.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128745311","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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