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1 – 10 of 576The paper evaluates the international linkage of Indonesian stock market during pre‐crisis and post‐crisis periods using time series techniques of cointegration and vector…
Abstract
The paper evaluates the international linkage of Indonesian stock market during pre‐crisis and post‐crisis periods using time series techniques of cointegration and vector autoregression (VAR). We find evidence for lack of cointegration among the Indonesian market, other ASEAN markets (Malaysia, the Philippines, Singapore and Thailand) and two advanced markets (the US and Japan) during both pre‐crisis and post‐crisis periods. Looking at short run dynamics, we document evidence for substantial interactions among the ASEAN markets. However, it seems that the Indonesian market becomes more segmented from other ASEAN markets during the post‐crisis period. Additionally, while most ASEAN markets respond quickly to shocks in the US regardless of the sample period and seem to be less influenced by the Japanese market post crisis, the Indonesian market becomes more responsive to the developed markets of the US and Japan during the post crisis period.
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Adriana Tiron-Tudor and Widad Atena Faragalla
This study aims to explore intersectional gender inequalities that exist in accounting organizations.
Abstract
Purpose
This study aims to explore intersectional gender inequalities that exist in accounting organizations.
Design/methodology/approach
A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers.
Findings
This study presents the complex facets of women’s inequality in gendered accounting organizations. The results reveal that inequity persists in accounting organizations despite organizational changes. The findings highlight the relevance of further research in gendered organizations to capture the intersectionality of gender with other forms of inequality.
Practical implications
This review informs professional organizations, accountants and company managers about the persistence of gender concerns in the accountancy profession in the last 30 years, despite stated accounting profession commitments to achieve gender equality, as promoted by United Nations Sustainable Development Goals. Moreover, some possible solutions are proposed.
Originality/value
This study focuses on a complex and challenging issue, contributing to the literature by extending classical narrative literature. This study presents a structured view of the various intersections of professional and social characteristics that created inequalities and the suggested solutions.
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Peggy A. Golden, Denise Johnson and Jerald R. Smith
This paper attempts to apply an organizational adaptation model to Russian firms in order to assess whether Western strategic models can be used to understand the behavior of…
Abstract
This paper attempts to apply an organizational adaptation model to Russian firms in order to assess whether Western strategic models can be used to understand the behavior of firms in transition economies. A modification of Miles and Snow strategic postures was used to assess the relationship between environmental uncertainty and strategic adaptation. Support was found for the environment‐strategy relationship; the direction of the relationship was similar to that found in Western free‐market economies. In this application, the Reactor appeared to be a viable strategy. The linkage to performance, however, was not confirmed.
Sian May and Kevin House
This chapter argues we should not regard school-to-school collaboration as simply a mechanism for outcome-driven improvement but rather consider the establishment of teacher…
Abstract
This chapter argues we should not regard school-to-school collaboration as simply a mechanism for outcome-driven improvement but rather consider the establishment of teacher relationships as the necessary priority when building highly effective collaborative networks. By revisiting the research of Sandra Kruse, Amanda Datnow and Andy Hargreaves, we develop an additional tool to Hood’s matrix of regulation and cohesion in an effort to position collaborative networks in the context of international private fee-paying schools. The tool visualizes the collaborative network development as a relationship continuum in which time is the necessary driver of a network’s success. The 12 Asian private international schools in the case study were given collaborative framework guidance drawn from multiple sources. Subsequently, the enablers and hindrances reported by the collaboration leads highlight the need for trust and teacher agency development to be prioritized by leadership. Finally, on sharing some lessons learned from the case study, we close by arguing the value of collaboration lies in opening the door to allow for agenetic cultures that build reflexive practitioners.
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This experiment investigates the effect of cultural adaptation by American business people on their trustworthiness as perceived by Chinese Indonesians. The sample consists of 140…
Abstract
This experiment investigates the effect of cultural adaptation by American business people on their trustworthiness as perceived by Chinese Indonesians. The sample consists of 140 Indonesian professionals born and raised in Indonesia, who read one of the four stories that differ in degrees of Americans’ cultural adaptation: none, moderate, high using English, and high using the native (i.e., Indonesian) language. The results show that there is no difference among the four adaptation levels on disconfirmation of the adaptor’s stereo types. The high adaptation using English condition is perceived to be more situationally caused than is the high adaptation using the native language condition, which in turn is perceived to be more situationally caused than is the moderate adaptation condition, and the high adaptation using English condition is perceived to be more situationally caused than is the no adaptation condition. The high adaptation using the native language and the high adaptation using English conditions are perceived to be trustworthier than is the moderate adaptation condition, which in turn is perceived to be trustworthier than is the no adaptation condition; these results contradict the findings of some earlier studies but are consistent with those in the cases of Americans adapting to Thais and Japanese in Pornpitakpan (1998), to People’s Republic of China Chinese in Pornpitakpan (2002b), and to Malaysians in Pornpitakpan (2004). Marketing implications are discussed.
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The purpose of this paper is to analyse the 2016 elections for Police and Crime Commissioners (PCCs) and to compare them with those that took place in 2012. It seeks to evaluate…
Abstract
Purpose
The purpose of this paper is to analyse the 2016 elections for Police and Crime Commissioners (PCCs) and to compare them with those that took place in 2012. It seeks to evaluate the background of the candidates who stood for office in 2016, the policies that they put forward, the results of the contests and the implications of the 2016 experience for future PCC elections.
Design/methodology/approach
This paper is based around several key themes – the profile of candidates who stood for election, preparations conducted prior to the contests taking place, the election campaign and issues raised during the contests, the results and the profile of elected candidates. The paper is based upon documentary research, making particular use of primary source material.
Findings
The research establishes that affiliation to a political party became the main route for successful candidates in 2016 and that local issues related to low-level criminality will dominate the future policing agenda. It establishes that although turnout was higher than in 2012, it remains low and that further consideration needs to be devoted to initiatives to address this for future PCC election contests.
Research limitations/implications
The research focusses on the 2016 elections and identifies a number of key issues that emerged during the campaign affecting the conduct of the contests which have a bearing on future PCC elections. It treats these elections as a bespoke topic and does not seek to place them within the broader context of the development of the office of PCC.
Practical implications
The research suggests that in order to boost voter participation in future PCC election contests, PCCs need to consider further means to advertise the importance of the role they perform and that the government should play a larger financial role in funding publicity for these elections and consider changing the method of election.
Social implications
The rationale for introducing PCCs was to empower the public in each police force area. However, issues that include the enhanced importance of political affiliation as a criteria for election in 2016 and the social unrepresentative nature of those who stood for election and those who secured election to this office in these contests coupled with shortcomings related to public awareness of both the role of PCCs and the timing of election contests threaten to undermine this objective.
Originality/value
The extensive use of primary source material ensures that the subject matter is original and its interpretation is informed by an academic perspective.
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As a new framework for quality assurance in teacher education emerges,internal and external constituencies with an interest in teachereducation quality are making burdensome…
Abstract
As a new framework for quality assurance in teacher education emerges, internal and external constituencies with an interest in teacher education quality are making burdensome demands on the sector. The constituencies include OFSTED, Government agencies concerned with accreditation and funding, the HE institutions, the teaching profession and student teachers. The result is a series of potentially conflicting pressures and a heavy cycle of inspection and report writing. There is a danger that tutors involved in the process will become sceptical about it, falling back on compliant responses in order to satisfy demands at a surface level. Examines quality assurance in teacher education, reports the way in which one group of teacher education tutors conceptualizes the idea of quality in practice and identifies those characteristics of a quality assurance system which should retain the confidence of staff.
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Siti Seri Delima Abdul Malak and Wan Nordin B Wan Hussin
The case is appropriate for courses in financial accounting and reporting, audit and assurance, forensic accounting, accounting practice and regulations and corporate governance…
Abstract
Learning outcomes
The case is appropriate for courses in financial accounting and reporting, audit and assurance, forensic accounting, accounting practice and regulations and corporate governance. After studying the case, students should be able to explain the concept of control and power under IFRS; explain the concept of economic; discuss audit committee and external auditor independence issues and ways to strengthen auditor’s independence; assess the usefulness of the new extended audit report; and evaluate the role of gatekeepers such as financial analysts, audit committee, external auditor, institutional investors and regulators in enhancing the quality of financial reporting.
Case overview/synopsis
This case focuses on the accounting policy choices of the foreign associates of AirAsia Berhad. AirAsia Berhad is a phenomenal success, from a debt laden company to having been voted as World’s Best Low-Cost Airline in the annual World Airline Survey by Skytrax for eight consecutive years from 2009 to 2016 and the World’s Leading Low-Cost Airline in the annual World Travel Awards for four consecutive years from 2013 to 2016. In June 2015, an analyst report was leaked, and it led to heated discussion and exchanges in the market. The report questioned the non-consolidation of AirAsia Berhad associates. The share market also reacted. Various players in the market came into foray with their statements and opinions on the merit of the accounting policy choice by AirAsia Berhad. Whose views actually reflect the nature of accounting policy choice that is true and fair? Are these gatekeepers attesting to the accounting crux of substance over form?
Complexity academic level
Senior undergraduates; MBA; EMBA
Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Subject code
CSS: 1: Accounting and Finance
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Scrutinizes Russia’s capital markets and the state of the economy. Recounts the establishment of the US‐Russian Capital Markets Forum in 1996 and the reforms they recommended…
Abstract
Scrutinizes Russia’s capital markets and the state of the economy. Recounts the establishment of the US‐Russian Capital Markets Forum in 1996 and the reforms they recommended making. Looks also at banking, equities, trading equities, mutual funds, tapping foreign capital markets, government securities, the European Bank for Reconstruction and Development, and corporate bonds – and the role they can all play in helping Russia’s economy to recover. Concludes that, in some areas, Russia has made tremendous progress. Recommends that investors need to think carefully about investment decisions before acquiring Russian securities.
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