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1 – 10 of 10Amanze Rajesh Ejiogu and Chibuzo Ejiogu
The purpose of this paper is to develop an understanding of the process through which ideas are translated across disciplines. It does this by focussing on how the idea that…
Abstract
Purpose
The purpose of this paper is to develop an understanding of the process through which ideas are translated across disciplines. It does this by focussing on how the idea that people are corporate assets was translated between the accounting and human resource management (HRM) disciplines.
Design/methodology/approach
This paper is based on the interpretation of a historical case study of the travel of ideas between the accounting and HRM disciplines. Translation is used as an analytical lens as opposed to being the object of the study and is theorised drawing on insights from the Scandinavian Institutionalist School, Skopos theory and linguistic translation techniques.
Findings
Translation by individual translators involved the translator stepping across disciplinary boundaries. However, translation performed by interdisciplinary teams occurs in the “contact zone” between disciplines. In this zone, both disciplines are, at once, source and target. Ideas are translated by editing and fusing them. In both cases, translation is value laden as the motives of the translators determine the translation techniques used. Legitimacy and gravitas of the translator, as well as contextual opportunities, influence the spread of the idea while disciplinary norms limit its ability to become institutionalised. Also, differential application of the same translation rule leads to heterogeneous outcomes.
Originality/value
This is the first accounting translation study to use the theories of the Scandinavian Institutionalist School or indeed combine these with linguistic translation techniques. It is also the first study in accounting which explores the translation of ideas across disciplines.
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Amanze Ejiogu, Obiora Okechukwu and Chibuzo Ejiogu
This article aims to explore the Nigerian government's budgetary response to the COVID-19 pandemic as well as the economic and social implications of the pandemic response.
Abstract
Purpose
This article aims to explore the Nigerian government's budgetary response to the COVID-19 pandemic as well as the economic and social implications of the pandemic response.
Design/methodology/approach
Our analysis is based on a review of secondary evidence such as Nigerian Federal Government budget documents, policy documents, Central Bank of Nigeria circulars, news media articles, World Bank and International Monetary Fund reports, reports from Big Four accounting firms and policy think-tanks.
Findings
The authors highlight how increased borrowing to fund COVID-19 related economic and social interventions have significantly squeezed Nigeria's fiscal space. The authors also highlight that while some interventions provide short-term economic relief to the poor and small businesses, other interventions and gaps in the policy response have the potential for significant negative impact on businesses, households and unemployment. In addition, the authors highlight the potential for long-term benefits to the health sector and for private sector engagement in corporate responsibility and philanthropy.
Originality/value
The authors present a comprehensive account of the Nigerian government's budgetary response to the COVID 19 pandemic and the economic and social implications of this response.
Emad M. Elkhashen, Ahmed Sarhan and Amanze Ejiogu
This paper discusses the impact of COVID-19 pandemic on the Egyptian economy and Egyptian government's budgetary responses to the pandemic.
Abstract
Purpose
This paper discusses the impact of COVID-19 pandemic on the Egyptian economy and Egyptian government's budgetary responses to the pandemic.
Design/methodology/approach
The authors undertake a critical analysis of Egyptian government's economic and social interventions in response to the COVID-19 pandemic, the funding of these interventions and their short- and long-term implications.
Findings
The analysis shows that the Egyptian government's response to the pandemic will shrink Egypt's fiscal space significantly as increased borrowing and debt service obligations are not offset by the levying of corona tax on salaries and wages. However, increased taxation will impact negatively on poverty. The authors show that social interventions such as cash transfers are not provided at a level which will make an impact on alleviating poverty. The authors highlight increased spending on health as well as the adoption of a gender perspective in the response to the pandemic as positive outcomes with potential for future societal impact.
Originality/value
The authors highlight the Egyptian government's budgetary response to the COVID-19 pandemic and the economic and social implications of this response.
Sarah George Lauwo, Osamuyimen Egbon, Mercy Denedo and Amanze Rajesh Ejiogu
This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by…
Abstract
Purpose
This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people.
Design/methodology/approach
The methods consist of an analysis of books, diaries, letters and poems written by Ken Saro-Wiwa as well as books, reports and audio recordings of panel discussions which capture the Ogoni struggle, Ken Saro-Wiwa’s activism and its impacts. The authors’ approach to the data is sensitised by Foucault’s notion of counter-conduct as it enables the authors to better grasp the creative agency of Saro-Wiwa and the Ogoni as they struggle and campaign for political autonomy, environmental justice and accountability.
Findings
The authors’ findings illustrate how Ken Saro-Wiwa’s books, letters, poems, diaries and articles provide early accounts of environmental injustices and the absence of accountability in the Niger Delta. They highlight how Saro-Wiwa and the Ogoni movement deploy counter-conduct to subvert existing power and accountability structures through innovative strategies, effective mobilisation and communication at local and international levels. The authors’ findings also highlight how these have led to specific forms of accountability for human rights and the environment at local and global levels. They also show how Saro-Wiwa’s activism and the Ogoni struggle have inspired a new generation of environmental activists and new ways of demanding accountability.
Originality/value
This paper presents, for the first time, an account of the historical roots of environmental accountability practices from an African and developing country context. Its focus on the historical roots of environmental accountability is also unique as it expands the view beyond the origins of environmental accounting to look more broadly at the origins of environmental accountability practices.
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Dennis Pepple, Crystal Zhang, Chibuzo Amadi, Amanze Ejiogu, Chibuzo Ejiogu, Philip McCosker, O. E. Adegbite, O. R. Adegbite, A. Y. Ige-Olaobaju, Simon Horsman, Joanne Carlier, Chioma Ofoma, Nkem Adeleye, Michael Oyelere, Temitope Oyelere, Kehinde Olowookere and Ikedinachi Ogamba
Chibuzo Amadi and Amanze Ejiogu
At the end of this chapter, learners should be able to:
- Define accounting.
- Explain the objectives of financial accounting/reporting.
- Explain regulatory framework for financial…
Abstract
Learning Objectives
At the end of this chapter, learners should be able to:
Define accounting.
Explain the objectives of financial accounting/reporting.
Explain regulatory framework for financial reporting.
Appreciate why human resource managers should care about accounting.
Define accounting.
Explain the objectives of financial accounting/reporting.
Explain regulatory framework for financial reporting.
Appreciate why human resource managers should care about accounting.
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The purpose of this paper is to provide an overview on the e‐waste topic, highlight the economic arguments for dumping e‐waste in developing countries and examine the issues…
Abstract
Purpose
The purpose of this paper is to provide an overview on the e‐waste topic, highlight the economic arguments for dumping e‐waste in developing countries and examine the issues around the e‐waste problems in Nigeria.
Design/methodology/approach
The methodology adopted is based on a review of existing literature, personal observation and interviews.
Findings
Electronic waste, or e‐waste, has emerged as a major problem in quite a number of developing countries, as well as an opportunity for development and economic growth. As a result of its high toxic content, it creates problems of environmental pollution and is a hazard to human health when not handled properly. However, there is a huge demand for good quality, second‐hand equipment in developing countries and there seem to be strong economic arguments for exporting scrap electronic and electrical equipment to those countries. The e‐waste trade has grown in Nigeria, causing several socio‐economic problems.
Originality/value
The paper contributes to the growing body of knowledge on e‐waste in developing countries, especially Nigeria. It provides insight into the economic arguments that encourage the continuance of the e‐waste problem.
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Jonida Carungu and Matteo Molinari
This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how…
Abstract
Purpose
This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell'arte, an Italian form of improvisational theatre commenced in the 15th century.
Design/methodology/approach
The authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.
Findings
This study shows the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century's Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, “family-oriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.
Originality/value
This study engages with accounting history literature accountants' stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype connotations in the 14th century.
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This paper explores budgetary practices in a Tanzanian university after decentralization.
Abstract
Purpose
This paper explores budgetary practices in a Tanzanian university after decentralization.
Methodology
Data were collected through interviews, document analysis, and observation. Moreover, Bourdieu's theory was used in open and axial coding procedures for data analysis.
Findings
The findings show that decentralized budgeting was a disillusionment. Administrators failed to transfer financial authority to resource recipients. Budgetary practices were shaped by the social structure/budget cycle (field), resources possessed by budgetary actors (capital) and the sincerity patterns of actors in budgetary practices (habitus). Most resource recipients had insincerity in budgeting habitus deploying subversive strategy, while the minority had sincerity in budgeting habitus, deploying submissive strategy. On the other hand, administrators had sincerity and insincerity in budgeting habitus, deploying conservative strategy.
Practical implications
In order to enhance effective decentralization, resource recipients should be provided with adequate financial resources and budgeting skills. Furthermore, they should be trusted and recognized. Moreover, in order to shape budgeting strategies and practices towards achieving organizational objectives, managements should identify and work on internal, external and technical budgetary constraints. In addition, they should promote sincerity in budgeting habitus as habitus can be created, altered, and reproduced through knowledge.
Originality/Value
This is the first paper to investigate budgetary practices in a university setting, employing all Bourdieu's six theoretical concepts. It contributes to Bourdieu's theory by introducing a submissive strategy. In addition, it introduces “episteme” concept as the opposite of “doxa.” Moreover, the paper responds to the call by Deering and Sá (2018) to investigate what guides budgetary practices in a university setting. The paper has also demonstrated the role of approval organs and subordinates which were neglected in prior studies. It proposes a theory of budgetary practice in a University setting when budgeting is decentralized. It thus responds to the call to investigate and theorize the role of actors in calculative practices (such as budgeting) in a University setting (Argento et al., 2020; Aleksandrov, 2020; Grossi et al., 2020; Ozdil and Hoque, 2017).
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