Pub Date : 2020-10-28DOI: 10.1108/jaoc-07-2020-0095
M. Nurunnabi
Purpose The aim of this study is to tell a story about how the coronavirus 2019 (COVID-19) pandemic affects small- and medium-sized enterprises (SMEs), using Saudi Arabia as an example In particular, this study explores how SMEs in Saudi Arabia address needed changes in their survival strategy in the market during the COVID-19 pandemic Design/methodology/approach This reflective essay is based on the "White Paper 3" of the Global SME Policy Network (GSPN) The GSPN is a global think tank based in Saudi Arabia As one of the founding leaders of the GSPN and one of the authors of White Paper 03, the author writes this reflective essay based on the interviews of the Chief Executive Officers of 111 SMEs in Saudi Arabia The interviewees were from six administrative areas including Al-Baaha, Eastern Region, Madinah, Makkah, Qassim and Riyadh Importantly, 84 7%interviewees were from Riyadh Findings The government has provided significant efforts and stimulus package to keep stable employment and small and medium businesses A majority of the companies were satisfied with the stimulus packages announced by the government The author believes that organizations need to monitor and evaluate all the developments associated with the spread of the emerging virus and to develop and implement contingency plans to meet any undesirable circumstances arising from COVID-19 pandemic Originality/value The author believes that the role of SMEs in economic transformation and Vision 2030 is imperative The author observes that Saudi Arabia is working to increase the contribution of SMEs to gross domestic product from 20% to 35% Other countries should continuously evaluate the SME impact because of the COVID-19 and continue the support based on the evaluation report such as Saudi Arabia
{"title":"Recovery planning and resilience of SMEs during the COVID-19: experience from Saudi Arabia","authors":"M. Nurunnabi","doi":"10.1108/jaoc-07-2020-0095","DOIUrl":"https://doi.org/10.1108/jaoc-07-2020-0095","url":null,"abstract":"Purpose The aim of this study is to tell a story about how the coronavirus 2019 (COVID-19) pandemic affects small- and medium-sized enterprises (SMEs), using Saudi Arabia as an example In particular, this study explores how SMEs in Saudi Arabia address needed changes in their survival strategy in the market during the COVID-19 pandemic Design/methodology/approach This reflective essay is based on the \"White Paper 3\" of the Global SME Policy Network (GSPN) The GSPN is a global think tank based in Saudi Arabia As one of the founding leaders of the GSPN and one of the authors of White Paper 03, the author writes this reflective essay based on the interviews of the Chief Executive Officers of 111 SMEs in Saudi Arabia The interviewees were from six administrative areas including Al-Baaha, Eastern Region, Madinah, Makkah, Qassim and Riyadh Importantly, 84 7%interviewees were from Riyadh Findings The government has provided significant efforts and stimulus package to keep stable employment and small and medium businesses A majority of the companies were satisfied with the stimulus packages announced by the government The author believes that organizations need to monitor and evaluate all the developments associated with the spread of the emerging virus and to develop and implement contingency plans to meet any undesirable circumstances arising from COVID-19 pandemic Originality/value The author believes that the role of SMEs in economic transformation and Vision 2030 is imperative The author observes that Saudi Arabia is working to increase the contribution of SMEs to gross domestic product from 20% to 35% Other countries should continuously evaluate the SME impact because of the COVID-19 and continue the support based on the evaluation report such as Saudi Arabia","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"211 1","pages":"643-653"},"PeriodicalIF":1.9,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86567656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-28DOI: 10.1108/jaoc-08-2020-0099
Kathryn Haynes
Purpose The purpose of this paper is to present a reflective account of inequalities exposed by the COVID-19 pandemic in the UK and the need for an accounting for care to address them Design/methodology/approach A commentary on COVID-19 in the UK and the societal inequalities it has exposed Findings Entrenched societal inequalities relating to age, health, poverty, disability, race and gender in the UK are highlighted through the experience of COVID-19 Research limitations/implications Accounting research has a further role to play in exposing inequalities, promoting enhanced measures for inequalities, promoting care and transforming society Originality/value This paper is a unique account and personal viewpoint
{"title":"Structural inequalities exposed by COVID-19 in the UK: the need for an accounting for care","authors":"Kathryn Haynes","doi":"10.1108/jaoc-08-2020-0099","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0099","url":null,"abstract":"Purpose The purpose of this paper is to present a reflective account of inequalities exposed by the COVID-19 pandemic in the UK and the need for an accounting for care to address them Design/methodology/approach A commentary on COVID-19 in the UK and the societal inequalities it has exposed Findings Entrenched societal inequalities relating to age, health, poverty, disability, race and gender in the UK are highlighted through the experience of COVID-19 Research limitations/implications Accounting research has a further role to play in exposing inequalities, promoting enhanced measures for inequalities, promoting care and transforming society Originality/value This paper is a unique account and personal viewpoint","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"56 1","pages":"637-642"},"PeriodicalIF":1.9,"publicationDate":"2020-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87054949","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 : 2020-10-26DOI: 10.1108/jaoc-09-2020-0133
Caroline Hellström
Purpose The purpose of this paper is to investigate public partners’ motives for seeking and/or accepting partnerships with third sector organisations. Design/methodology/approach The approach is to seek to identify and explain motives from different perspectives; as responses to government failure or voluntary failure, as related to governance structures, and/or as driven by resource dependencies. The empirical material was gathered through semi-structured interviews with public employees in Swedish municipalities. The aim of the interviews was to grasp the public partners’ motives for partnerships with third sector organisations. Each interview started with questions on the presence and forms of partnerships, thus creating a backdrop for the motives, both during the interview and as a map of the partnership landscape. Findings The most prominent motives for public engagement in partnerships with third sector organisations are related to democratic values, the need to solve concrete problems, and economic rationality. The motives vary with the type of partnership of which there is considerable variation in scale, content and contribution; the types of partnership vary with different policy fields and services. Different perspectives highlight different motives but none of them excludes other perspectives. Originality/value The main contribution of the paper is the empirically based findings of a multi-layered public–third sector partnership landscape where policy fields, forms and complex motives are intertwined.
{"title":"Service innovation or collaborative tradition? Public motives for partnerships with third sector organisations","authors":"Caroline Hellström","doi":"10.1108/jaoc-09-2020-0133","DOIUrl":"https://doi.org/10.1108/jaoc-09-2020-0133","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to investigate public partners’ motives for seeking and/or accepting partnerships with third sector organisations.\u0000\u0000\u0000Design/methodology/approach\u0000The approach is to seek to identify and explain motives from different perspectives; as responses to government failure or voluntary failure, as related to governance structures, and/or as driven by resource dependencies. The empirical material was gathered through semi-structured interviews with public employees in Swedish municipalities. The aim of the interviews was to grasp the public partners’ motives for partnerships with third sector organisations. Each interview started with questions on the presence and forms of partnerships, thus creating a backdrop for the motives, both during the interview and as a map of the partnership landscape.\u0000\u0000\u0000Findings\u0000The most prominent motives for public engagement in partnerships with third sector organisations are related to democratic values, the need to solve concrete problems, and economic rationality. The motives vary with the type of partnership of which there is considerable variation in scale, content and contribution; the types of partnership vary with different policy fields and services. Different perspectives highlight different motives but none of them excludes other perspectives.\u0000\u0000\u0000Originality/value\u0000The main contribution of the paper is the empirically based findings of a multi-layered public–third sector partnership landscape where policy fields, forms and complex motives are intertwined.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"149 6 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91130396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-10-20DOI: 10.1108/jaoc-08-2020-0122
A. Bourmistrov
PurposeThe purpose of this paper is to reflect on the author’s personal use of scenario planning methodology in accounting classes and how it can be useful for creating accounting graduates who are better prepared to face greater uncertainty Design/methodology/approachThe paper is based on the author’s self-ethnography FindingsAccounting education is criticized for its inability to educate graduates capable of advising current and future business in an extremely uncertain environment Scenario planning as a compulsory component in accounting courses can be a potential remedy Originality/valueThe author encourages accounting educators to find an appropriate balance in their training programs between professional skills and the skills required of accounting graduates to be change agents
{"title":"From educating agents to change agents: experience of using foresight in accounting education","authors":"A. Bourmistrov","doi":"10.1108/jaoc-08-2020-0122","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0122","url":null,"abstract":"PurposeThe purpose of this paper is to reflect on the author’s personal use of scenario planning methodology in accounting classes and how it can be useful for creating accounting graduates who are better prepared to face greater uncertainty Design/methodology/approachThe paper is based on the author’s self-ethnography FindingsAccounting education is criticized for its inability to educate graduates capable of advising current and future business in an extremely uncertain environment Scenario planning as a compulsory component in accounting courses can be a potential remedy Originality/valueThe author encourages accounting educators to find an appropriate balance in their training programs between professional skills and the skills required of accounting graduates to be change agents","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"15 22 1","pages":"607-612"},"PeriodicalIF":1.9,"publicationDate":"2020-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91060641","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 : 2020-10-12DOI: 10.1108/jaoc-11-2019-0114
Nathanaël Betti, Gerrit Sarens
Purpose This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment. Design/methodology/approach This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium. Findings The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset. Research limitations/implications This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts. Practical implications The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment. Originality/value The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.
{"title":"Understanding the internal audit function in a digitalised business environment","authors":"Nathanaël Betti, Gerrit Sarens","doi":"10.1108/jaoc-11-2019-0114","DOIUrl":"https://doi.org/10.1108/jaoc-11-2019-0114","url":null,"abstract":"\u0000Purpose\u0000This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment.\u0000\u0000\u0000Design/methodology/approach\u0000This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium.\u0000\u0000\u0000Findings\u0000The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset.\u0000\u0000\u0000Research limitations/implications\u0000This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts.\u0000\u0000\u0000Practical implications\u0000The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment.\u0000\u0000\u0000Originality/value\u0000The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"11 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90390780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-08-28DOI: 10.1108/jaoc-12-2019-0119
M. Abdulkarim, M. Umlai, Layth Faris Al-Saudi
The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses of accountants (preparers) and auditors employed in the public sector are explored in this regard, and challenges faced in IPSAS implementation are highlighted.,A primary research approach was adopted using a questionnaire that yielded 101 responses. Five dimensions are focused on: relative advantage, top management support, satisfaction with the current accounting system, barriers to adopting IPSAS, and attitudes towards innovation.,Relative advantage, barriers to adopting IPSAS and satisfaction with the current system were found to be the most significant. The influence of these variables appears to promote or hinder the implementation of IPSAS in the public sector of Qatar and, perhaps, the wider region.,Even if professionals understand the potential benefits of adopting IPSAS, they are unlikely to advance such adoption without upper echelon-sanctioned cost-benefit analyses and approval. Hence, policymakers should consider the need for a top-down shift in the way IPSASs are viewed and promoted to enable their successful implementation in the public sector.,The positive association between satisfaction with current systems and the level of IPSAS implementation suggests that respondents view the usefulness and ease of use of their current systems as a primary reason to adopt IPSAS as an ‘upgrade’.,This study advances the understanding of the pre-transition process by drawing on innovation theory, which reveals determinants of IPSAS implementation in the case of Qatar. This study adds to prior studies on government accounting in developing nations.
{"title":"Exploring the role of innovation in the level of readiness to adopt IPSAS","authors":"M. Abdulkarim, M. Umlai, Layth Faris Al-Saudi","doi":"10.1108/jaoc-12-2019-0119","DOIUrl":"https://doi.org/10.1108/jaoc-12-2019-0119","url":null,"abstract":"The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses of accountants (preparers) and auditors employed in the public sector are explored in this regard, and challenges faced in IPSAS implementation are highlighted.,A primary research approach was adopted using a questionnaire that yielded 101 responses. Five dimensions are focused on: relative advantage, top management support, satisfaction with the current accounting system, barriers to adopting IPSAS, and attitudes towards innovation.,Relative advantage, barriers to adopting IPSAS and satisfaction with the current system were found to be the most significant. The influence of these variables appears to promote or hinder the implementation of IPSAS in the public sector of Qatar and, perhaps, the wider region.,Even if professionals understand the potential benefits of adopting IPSAS, they are unlikely to advance such adoption without upper echelon-sanctioned cost-benefit analyses and approval. Hence, policymakers should consider the need for a top-down shift in the way IPSASs are viewed and promoted to enable their successful implementation in the public sector.,The positive association between satisfaction with current systems and the level of IPSAS implementation suggests that respondents view the usefulness and ease of use of their current systems as a primary reason to adopt IPSAS as an ‘upgrade’.,This study advances the understanding of the pre-transition process by drawing on innovation theory, which reveals determinants of IPSAS implementation in the case of Qatar. This study adds to prior studies on government accounting in developing nations.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"13 4 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76290918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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