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Ecological underpinnings of niche identity and diversity within the profession 专业内利基身份和多样性的生态基础
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-08-22 DOI: 10.1108/jaee-10-2022-0313
A. Suryani, C. Helliar, Amanda Carter
PurposeDiversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.Design/methodology/approachThe 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.FindingsThe findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.Originality/valueThis study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.
目的多样性和包容性是该行业的重点。本文调查了印度尼西亚的生态继承生态位,以及会计专业的学生选择了哪些雇主,以及这是否会带来一个多样化和包容性的职业。作者将多样性概念化为包括专业会计师事务所在内的行业的需求,将包容性概念化为希望进入该行业的个人的供给。设计/方法/方法使用多项逻辑回归和路径模型分析了1377份对决定职业道路的学生的问卷调查。调查结果表明,该行业缺乏多样性是由生态背景造成的,构建了一个地方生态位,阻碍了多样性。这在种族、性别和教育方面表现得很明显,当地的利基市场由从B级私立大学招募的中国男性组成。为了将多样性和包容性带入工作场所,该职业需要吸引来自多方面群体的人,并将生态位基础与职业前景的期望相匹配。非华裔女性需要成为榜样和开拓者,以建立一个多样化的职业。这样,公众利益将得到更好的服务。独创性/价值本研究以小众构建为理论框架,表明职业需要采取行动,才能真正多样化和包容性。
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引用次数: 0
The impact of corporate governance mechanisms on corporate failure: an empirical evidence from Palestine Exchange 公司治理机制对公司失败的影响:来自巴勒斯坦交易所的经验证据
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-08-21 DOI: 10.1108/jaee-10-2022-0283
A. Nour, M. Najjar, Saed Al Koni, Abullateef Abudiak, Mahmoud Ibrahim Noor, R. Shahwan
PurposeThe purpose of this research is to examine the impact of governance mechanisms on corporate failure.Design/methodology/approachThis study used a hypothesis-testing research design to collect data from the annual reports of 35 companies listed on Palestine Exchange from 2010 to 2019. Descriptive and inferential statistics were employed, along with correlation analysis to evaluate linear relationships between variables. The variance inflation factor was used to test multicollinearity, and binary logistic regression was utilized to develop the research model.FindingsThere is a significant positive relationship between board of directors' independency, institutional ownership and the quality of external audit, and corporate failure reduction. No significant relationship has been found among corporate governance variables such as board size, board meetings' frequency, board members' remuneration and audit committee existence, and corporate failure reduction.Research limitations/implicationsSeveral empirical research studies have developed models to predict corporate failure using accounting and financial data. However, limited research has empirically investigated the impact of the different mechanisms of governance on corporate failure prediction.Practical implicationsThe research highlighted the significance of companies' commitment to governance principles and their impact on predicting failure. The study suggests that decision-makers and managers can adopt different governance mechanisms to support corporate success and avoid those that may lead to negative consequences and failure.Originality/valueThis research is the first in Palestine to use a comprehensive list of corporate governance mechanisms to predict the failure of companies listed on the Palestine Stock Exchange between 2010 and 2019.
目的本研究的目的是考察治理机制对公司失败的影响。设计/方法论/方法本研究采用假设检验研究设计,从巴勒斯坦交易所上市的35家公司2010年至2019年的年报中收集数据。采用描述性和推断统计学以及相关分析来评估变量之间的线性关系。方差膨胀因子用于检验多重共线性,二元逻辑回归用于建立研究模型。研究发现:董事会独立性、机构所有权与外部审计质量、公司倒闭率之间存在显著的正相关关系。董事会规模、董事会会议频率、董事会成员薪酬和审计委员会的存在以及公司失败率的降低等公司治理变量之间没有显著关系。研究局限性/含义一些实证研究已经开发了使用会计和财务数据预测公司失败的模型。然而,有限的研究实证研究了不同治理机制对公司失败预测的影响。实际含义研究强调了公司对治理原则的承诺的重要性及其对预测失败的影响。该研究表明,决策者和管理者可以采用不同的治理机制来支持企业的成功,并避免那些可能导致负面后果和失败的机制。独创性/价值这项研究在巴勒斯坦首次使用公司治理机制的综合列表来预测2010年至2019年间在巴勒斯坦证券交易所上市的公司的失败。
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引用次数: 1
The effect of board characteristics on tax aggressiveness: the case of listed entities in Sri Lanka 董事会特征对税收侵略性的影响:以斯里兰卡上市公司为例
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-08-18 DOI: 10.1108/jaee-08-2022-0224
M. Shamil, D. Gooneratne, Dasitha Gunathilaka, Junaid M. Shaikh
PurposeThis study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.Design/methodology/approachThe sample consists of 264 firm-year observations of non-financial listed companies in Sri Lanka from 2014 to 2019. The dynamic panel system GMM technique was used to test the hypotheses, and further analyses were performed using the propensity score matching technique.FindingsAll four effective tax rate measures' mean values were lower than the statutory tax rate, indicating the likelihood of tax planning. Whether board attributes are likely to mitigate tax aggressiveness is uncertain because the results are inconsistent and depend on the ETR measure. Similarly, the logistic regression results derived using the PSM approach are inconsistent, suggesting that board characteristics may have a limited effect on tax aggressiveness. Hence, the corporate governance-tax aggressiveness nexus is limited in the case of Sri Lanka.Research limitations/implicationsThis investigation is limited to non-financial listed companies in Sri Lanka and incorporates only four tax aggressiveness measures. Findings are imperative for policymakers, regulators, and professional bodies to improve corporate governance codes and rules to enhance organisational transparency toward corporate tax payments.Social implicationsAggressive tax planning by companies will reduce government tax revenue, hinder social progress, and cause public mistrust of large corporations and institutions.Originality/valueThis study provides insight into the nexus between corporate governance and tax aggressiveness in a middle-income economy in South Asia hit by an economic crisis where tax revenue has fallen and tax enforcement is weak.
目的本研究考察了董事会特征对斯里兰卡科伦坡证券交易所上市公司税收积极性的影响。设计/方法/方法样本包括2014年至2019年斯里兰卡非金融上市公司264个公司年度的观察结果。使用动态面板系统GMM技术来检验假设,并使用倾向得分匹配技术进行进一步分析。发现所有四项有效税率指标的平均值都低于法定税率,这表明制定税收计划的可能性。董事会属性是否有可能减轻税收侵略性尚不确定,因为结果不一致,取决于ETR衡量标准。同样,使用PSM方法得出的逻辑回归结果也不一致,这表明董事会特征对税收积极性的影响可能有限。因此,在斯里兰卡的案例中,公司治理与税收攻击性的关系是有限的。研究局限性/含义本调查仅限于斯里兰卡的非金融上市公司,仅包含四项税收攻击性措施。政策制定者、监管机构和专业机构必须改进公司治理准则和规则,以提高公司纳税的组织透明度。社会影响公司激进的税收计划将减少政府税收,阻碍社会进步,并导致公众对大公司和机构的不信任。独创性/价值这项研究深入了解了南亚中等收入经济体的公司治理与税收积极性之间的关系,该经济体受到经济危机的打击,税收下降,税收执法不力。
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引用次数: 0
The antecedents of COVID-19 contagion on quality of audit evidence in Egypt 新冠肺炎疫情对埃及审计证据质量的影响
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-08-14 DOI: 10.1108/jaee-12-2022-0347
Karim Hegazy, Mohamed A. K. Basuony, Neveen Noureldin, Marwa Abdulla
PurposeThis study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.Design/methodology/approachA questionnaire was collected and designed regarding the factors affecting the quality of audit evidence during the COVID-19 pandemic using a five-point Likert scale, and detailed descriptive statistics and regression analyses were conducted.FindingsThe study finds that there is no significant association between social distancing (SD), changing in the economic environment (CEE), time constraint (TC) and stress on audit personnel (SAP) as repercussions of the COVID-19 pandemic with the quality of audit evidence (QAE). The disruption in operational results (DOR), changes in the internal control (CIC) and the stress on client personnel (SCP) significantly affect the quality of audit evidence. Moreover, there is a significant difference between Big and non-Big Four audit firms in terms of changes in economic conditions, internal controls, disruption of operational results and time-constraint variables. The latter has significantly affected the audit evidence quality for both academics and professionals.Practical implicationsDue to the implementation of SD and work-from-home policies, audit firms are highly recommended to invest more in digital programs and to be more adaptable to work-from-home, which policy and enhances the effectiveness and flexibility of communication between auditors and their clients.Originality/valueThis paper is one of the foremost papers that provides empirical evidence for the antecedents or variables that may affect audit quality evidence due to the COVID-19 pandemic.
目的本研究评估了学者和从业人员对2019冠状病毒病期间可能影响埃及审计证据质量的后果的看法。设计/方法/方法针对2019冠状病毒病大流行期间影响审计证据质量的因素,采用五点李克特量表收集并设计问卷,并进行详细的描述性统计和回归分析。研究发现,作为COVID-19大流行的影响,社会距离(SD)、经济环境变化(CEE)、时间限制(TC)和审计人员压力(SAP)与审计证据质量(QAE)之间没有显著关联。经营结果的中断(DOR)、内部控制的变化(CIC)和客户人员的压力(SCP)显著影响审计证据的质量。此外,在经济状况的变化、内部控制、经营结果的破坏和时间约束变量方面,四大会计师事务所与非四大会计师事务所之间存在显著差异。后者对学术界和专业人士的审计证据质量都产生了重大影响。实践意义由于可持续发展和在家工作政策的实施,强烈建议审计事务所加大对数字化项目的投资,并更适应在家工作,这有助于提高审计师与其客户之间沟通的有效性和灵活性。原创性/价值本文是为可能影响2019冠状病毒病大流行导致的审计质量证据的前因或变量提供经验证据的最重要的论文之一。
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引用次数: 0
ESG ratings and corporate financial performance in South Africa 南非ESG评级和企业财务业绩
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-08-09 DOI: 10.1108/jaee-03-2023-0072
Emmerson Chininga, A. Alhassan, B. Zeka
PurposeThis paper examines the effect of ESG ratings and its dimensions (environmental, social and governance) on the financial performance of JSE-listed firms included in FTSE/JSE Responsible Investment Index.Design/methodology/approachThe paper employs panel data covering 40 JSE-listed firms included in FTSE/JSE Responsible Investment Index between 2015 and 2019. The paper employs the two-stage least squares (2SLS) instrumental variable regression technique to estimate the effect of ESG ratings and its dimensions (environmental, social and governance) on both accounting- and market-based performance indicators.FindingsThe results of the two-stage least squares instrumental estimation analysis reveal that investment in ESG initiatives improves both accounting- and market-based indicators of financial performance. Of the ESG pillars, the paper finds environmental initiatives improves firms' financial bottom line and market performance, while a firm's social and governance practices are observed to have no effect on a firm's accounting and market performance measures.Practical implicationsThe insights from this study proffers policy implications for firms' management, investors and regulatory authorities.Originality/valueAs far as the authors are concerned, this paper presents the first empirical analysis on the contribution of ESG ratings on financial performance in South Africa.
目的研究ESG评级及其维度(环境、社会和治理)对纳入富时/JSE负责任投资指数的JSE上市公司财务业绩的影响。本文采用两阶段最小二乘(2SLS)工具变量回归技术来估计ESG评级及其维度(环境、社会和治理)对会计和市场绩效指标的影响。发现两阶段最小二乘工具估计分析的结果表明,对ESG举措的投资改善了会计和基于市场的财务绩效指标。在ESG支柱中,论文发现,环境举措提高了公司的财务底线和市场绩效,而公司的社会和治理实践对公司的会计和市场绩效指标没有影响。实际含义本研究的见解为企业管理层、投资者和监管机构提供了政策含义。原创性/价值就作者而言,本文首次对南非ESG评级对财务业绩的贡献进行了实证分析。
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引用次数: 1
The impact of board characteristics on corporate social responsibility disclosures: evidence from state-owned enterprises in Kenya 董事会特征对企业社会责任披露的影响——来自肯尼亚国有企业的证据
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-08-01 DOI: 10.1108/jaee-01-2022-0008
Albert Ochien’g Abang’a, V. Tauringana
PurposeTo investigate the impact of board characteristics (board gender diversity, board chair age, board subcommittees, board meetings, board skill, board size and board independence) on corporate social responsibility disclosures (CSRD) of state-owned enterprises (SOEs) in Kenya during the period 2015–2018.Design/methodology/approachThe study employed fixed-effects balanced panel data to examine the impact of board characteristics on CSRD. The analysis is repeated using two regression estimators (robust least square and random effects) and the four CSRD subcomponents to evaluate the robustness of the main analysis.FindingsThe results established that board gender diversity, board chair age and board subcommittees had significant negative effects on CSRD. The impact of the remaining board characteristics was found to be insignificant.Research limitations/implicationsThe study was limited to the disclosures included in the annual reports, which means that information disclosed in other media, like websites, was not considered. The second limitation concerns mediating and moderator variables that were not considered.Practical implicationsThere is a need for a stricter corporate governance implementation mechanism, as opposed to the “comply or explain” principle, since results suggest that most of the board characteristics do not appear to be impactful. Additionally, the low level of reported CSRD calls for the establishment of Corporate Social Responsibility or related committees.Social implicationsThe evidence suggests that SOEs are reluctant to report on issues such as ethics, health and safety initiatives, environment and social investments.Originality/valueThe paper extends the literature on the impact of board characteristics on CSRD in unlisted non-commercial SOEs in a developing country context.
目的研究2015-2018年期间肯尼亚国有企业董事会特征(董事会性别多样性、董事会主席年龄、董事会下属委员会、董事会会议、董事会技能、董事会规模和董事会独立性)对企业社会责任披露(CSRD)的影响。设计/方法/方法本研究采用固定效应平衡面板数据来检验董事会特征对CSRD的影响。使用两个回归估计器(稳健最小二乘和随机效应)和四个CSRD子分量来重复分析,以评估主分析的稳健性。结果表明,董事会性别多样性、董事会主席年龄和董事会下属委员会对企业社会发展有显著的负面影响。其余板特性的影响被发现是微不足道的。研究局限/启示本研究仅限于年报中披露的信息,这意味着没有考虑在其他媒体(如网站)披露的信息。第二个限制涉及未考虑的中介和调节变量。实际意义需要更严格的公司治理实施机制,而不是“遵守或解释”原则,因为结果表明,大多数董事会特征似乎没有影响。此外,企业社会责任报告的低水平要求建立企业社会责任或相关委员会。社会影响有证据表明,国有企业不愿就道德、健康和安全举措、环境和社会投资等问题进行报告。原创性/价值本文对发展中国家非上市非商业国有企业董事会特征对企业社会发展影响的文献进行了扩展。
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引用次数: 0
Military directors and audit fees 军事董事和审计费
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-08-01 DOI: 10.1108/jaee-06-2022-0158
I. Harymawan, Damara Ardelia Kusuma Wardani, J. Nowland
PurposeThis study investigates the relationship between companies with military directors and audit fees in Indonesia.Design/methodology/approachUsing upper echelon and audit pricing theories, the authors examine military directors' roles in the demand for and supply of auditing services. The authors use Indonesia as their research setting as their military forces have a long history of involvement in business. The study sample includes 898 firm-year observations on the Indonesia Stock Exchange during 2014–2018.FindingsThe authors find a negative relationship between military connections and audit fees. This is consistent with auditors assessing lower audit risk and charging lower audit fees to companies that have leaders with military experience. The study findings are strongest where there is military experience on the board of directors and where the military experience is from the Army.Originality/valueThis study extends the literature on the benefits of military experience in company leadership, especially in the context of auditing research. The study findings also have implications for the selection of board candidates and auditor risk assessments.
目的研究印尼军事董事公司与审计费用之间的关系。设计/方法/方法采用上层阶梯和审计定价理论,作者考察了军事主管在审计服务需求和供应中的作用。作者之所以选择印尼作为研究背景,是因为印尼军队涉足商业的历史悠久。研究样本包括2014-2018年印尼证券交易所898家公司的年度观察结果。研究结果作者发现,军队关系与审计费用之间存在负相关关系。这与审计人员评估较低的审计风险和向拥有军事经验的领导的公司收取较低的审计费用是一致的。研究结果在董事会中有军事经验的人以及军事经验来自陆军的人身上表现得最为明显。原创性/价值本研究扩展了关于军事经验对公司领导的好处的文献,特别是在审计研究的背景下。研究结果对董事会候选人的选择和审计风险评估也有启示意义。
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引用次数: 0
CEO power, audit committee effectiveness and earnings quality CEO权力、审计委员会有效性与盈余质量
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-07-14 DOI: 10.1108/jaee-09-2022-0277
Dorcus Kalembe, T. Kaawaase, S. K. Nkundabanyanga, I. Kayongo
PurposeThe purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in Uganda.Design/methodology/approachThe authors employed cross-sectional and correlational research designs, based on a sample of 136 regulated firms in Uganda. Data were collected using a questionnaire survey from Chief Finance Officers and Chief Audit Executives. Data were analyzed using a Statistical Package for Social Sciences and Partial Least Squares Structural Equation Modeling.FindingsResults indicate that CEO power causes negative variances in earnings quality. The results also reveal that audit committee effectiveness positively relates relatively similarly with earnings quality. In addition, CEO power and audit committee effectiveness are negative and significantly related. The results further indicate that CEO power and earnings quality are mediated by audit committee effectiveness.Research limitations/implicationsCEO power creates an opaque accounting environment which may leave the stakeholders unable to evaluate the true economic reality of the firm. Audit committee effectiveness is an important enabler for reporting high-quality earnings even in the presence of a powerful CEO.Originality/valueThis study contributes toward a methodological stance of using perceptions to understand earnings quality in regulated firms in Uganda. This is probably the first study that has specifically explored earnings quality using only the fundamental qualitative characteristics of accounting information (as proxies) as enshrined in the Conceptual Framework for Financial Reporting 2018 particularly in Uganda since Her adoption of International Financial Reporting Standards in 1998. Second, the indirect effect of audit committee effectiveness and CEO power is tested.
目的本研究旨在建立乌干达受监管公司首席执行官权力、审计委员会有效性和盈余质量之间的关系。设计/方法/方法作者采用了横断面和相关研究设计,基于乌干达136家受监管公司的样本。数据是通过首席财务官和首席审计官的问卷调查收集的。使用社会科学统计软件包和偏最小二乘结构方程建模对数据进行分析。研究结果表明,CEO权力导致盈余质量的负方差。研究结果还表明,审计委员会的有效性与盈余质量正相关。此外,首席执行官的权力和审计委员会的有效性是负相关的。研究结果进一步表明,CEO权力和盈余质量受审计委员会有效性的调节。研究局限性/影响CEO的权力创造了一个不透明的会计环境,可能使利益相关者无法评估公司的真实经济现实。即使有强大的首席执行官在场,审计委员会的有效性也是报告高质量收益的重要因素。独创性/价值这项研究有助于建立一种方法论立场,即利用感知来理解乌干达受监管公司的收益质量。这可能是自1998年乌干达采用《国际财务报告准则》以来,第一项仅使用《2018年财务报告概念框架》中规定的会计信息的基本定性特征(作为代理)专门探讨盈余质量的研究。其次,检验了审计委员会有效性和CEO权力的间接效应。
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引用次数: 1
Corporate social and environmental reporting in the mining sector: seeking pragmatic and moral forms of legitimacy? 矿业部门的企业社会和环境报告:寻求务实和道德形式的合法性?
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-07-12 DOI: 10.1108/jaee-05-2021-0152
G. Amos
PurposeThe study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.Design/methodology/approachUsing the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.FindingsA total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.Research limitations/implicationsA limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.Practical implicationsThe findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.Social implicationsWith growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legiti
目的本研究考察了国际矿业和金属理事会(ICMM)三个矿业企业成员在2006年至2014年的社会和环境报告中披露的社会和环保责任指标。为了实现这一目标,作者限制了2008年采矿业实施可持续发展框架两年前(即2006年至2007年)和六年后(即2009年至2014年)的数据。设计/方法/方法使用内容分析和解释性文本分析技术,本研究调查了2006年至2014年间由ICMM三家公司采矿成员发布的27份社会和环境责任报告。该研究基于Hackston和Milne(1996)的早期工作,以及现存文献中建议的、被认为适合这项工作的其他披露项目,制定了一个披露指数。本研究的披露指数包括六个披露类别(“员工”、“环境”、“社区参与”、“能源”、“治理”和“一般”)。在六个披露类别中的每一个中,只选择了10个披露项目,这导致了60个披露项目。调查结果在最多1620项社会和环境责任指标中,共有830项指标在公司SER中被确定和检查,占51%(168名员工、151名环境、145名社区参与、128名能源、127名治理和111名一般)。研究表明,样本公司依靠多种策略通过披露来管理务实合法性和道德合法性。这种做法引发了对公司特定披露政策及其与披露质量/数量的可能联系的质疑。调查结果表明,矿业公司的经理可能会选择“挑选”和/或利用事件进行报告,并在披露中重新关注公司特定的优先事项。虽然这种做法似乎适合和/或及时满足利益攸关方的需求和利益,但由于采取了多种战略来管理务实和道德合法性,它们可能不利于编写全面的报告。研究局限性/含义本研究的局限性在于,作者依赖于自我报告的公司披露,而不是验证样本矿业公司与索赔相关的活动。实际含义这项研究的发现将有助于未来的社会和环境会计研究人员在其他背景下操作Suchman的合法性类型。社会影响随着大规模采矿活动的增加,潜在的社会和环境足迹显然远远不能被社会接受。拥有强大合法性的利益相关者可能会不赞成这种采矿活动,并重新考虑他们的支持,这可能威胁到矿业公司的生存,也会对整个采矿业造成合法性威胁。独创性/价值本研究通过关注Suchman(1995)的合法性框架类型来解释以潜在社会和环境足迹为特征的行业——采矿业中的SER,从而进行了创新。
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引用次数: 0
Covid-19 pandemic and online accounting education: the experience of undergraduate accounting students in an emerging economy 新冠疫情与在线会计教育:新兴经济体本科会计学生的经历
IF 2.3 Q1 BUSINESS, FINANCE Pub Date : 2023-07-11 DOI: 10.1108/jaee-07-2021-0242
L. A. Tetteh, R. Krah, T. Ayamga, Leticia Apieleg Ayarna-Gagakuma, kwasi Offei-Kwafo, Vivian Aku Gbade
PurposeThe study investigates the experiences of undergraduate students in using online learning platforms to study Accounting-related courses during the COVID-19 pandemic.Design/methodology/approachThe study uses qualitative research approach and 89 undergraduate Accounting students from University of Professional Studies, Accra (UPSA) were purposively interviewed using semi-structured interview guide, observation and documentary evidence to achieve triangulation of data and results.FindingsThe study discovers that due to the Covid pandemic, the online Accounting learning system has a relative advantage over the physical classroom learning as the online pedagogy ensures that the students are safe and do not contract the virus. The findings further indicate that the university's engagement framework includes three units: engaging students with content on the university's Learning Management System (LMS), engaging students with their peers via group course WhatsApp platform and Zoom/Google Meet lectures, and engaging students with their instructors via the LMS, Zoom/Google Meet, and Group WhatsApp. Each unit is based on research-based best practices and strategies for online education such as the use of media (videos) to augment written course content and to improve student-to-content engagement, positive cognitive, collaborative, behavioural and emotional engagement of students. The university's strategies also encourage student-to-student involvement, as well as assessment and feedback. Regarding behavioural and emotional engagements, the study discovered that some lecturers' attitudes toward students coupled with insufficient administrative support influenced students to develop negative reactions to the use of online learning platforms for Accounting education.Practical implicationsThis paper has the potential to inform and improve implementation of online Accounting education in developing countries where the digital divide is staggering and digital inclusion and infrastructure for online education are at a precarious stage that cannot be remedied overnight.Social implicationsThe new context of Accounting education enables an increase in student enrolment because it does not require students to travel to or stay in a hostel for an extended period of time in order to earn an Accounting degree.Originality/valueThis study contributes to the Accounting education literature on emerging economies by providing new evidence of perception differences between higher education institutions and students. Education providers in emerging economies frequently adopt Western modes of online education without making structural adjustments. By empirically exploring students' opinions, this study challenges these managerial perceptions, and the findings will assist regulators and policymakers in making appropriate changes.
目的调查新冠肺炎疫情期间大学生利用网络学习平台学习会计相关课程的情况。设计/方法/方法本研究采用定性研究方法,对来自阿克拉专业研究大学(UPSA)的89名会计学本科生进行了有目的的访谈,采用半结构化访谈指南、观察和文献证据,以实现数据和结果的三角化。研究发现,由于新冠肺炎疫情,在线会计学习系统比实体课堂学习具有相对优势,因为在线教学确保了学生的安全,不会感染病毒。研究结果进一步表明,该大学的参与框架包括三个单元:让学生参与大学学习管理系统(LMS)上的内容,通过群组课程WhatsApp平台和Zoom/谷歌Meet讲座让学生与同龄人互动,以及通过LMS、Zoom/谷歌Meet和group WhatsApp让学生与教师互动。每个单元都基于基于研究的在线教育最佳实践和策略,例如使用媒体(视频)来增加书面课程内容,并提高学生对内容的参与,积极的认知,协作,行为和情感参与。该大学的策略还鼓励学生对学生的参与,以及评估和反馈。在行为和情感投入方面,研究发现,一些讲师对学生的态度加上行政支持不足,影响了学生对使用在线学习平台进行会计教育产生负面反应。本文有可能为发展中国家在线会计教育的实施提供信息和改进,这些国家的数字鸿沟令人震惊,在线教育的数字包容和基础设施处于不稳定阶段,无法在一夜之间得到纠正。社会影响会计教育的新背景使学生入学率增加,因为它不要求学生为了获得会计学位而长时间前往或住在旅馆。独创性/价值本研究通过提供高等教育机构和学生之间感知差异的新证据,为新兴经济体的会计教育文献做出了贡献。新兴经济体的教育机构经常采用西方的在线教育模式,而没有进行结构调整。通过实证探索学生的观点,本研究挑战了这些管理观念,研究结果将有助于监管机构和政策制定者做出适当的改变。
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Journal of Accounting in Emerging Economies
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