bluuebunny/crossref_metadata_2025_split huggingface dataset:
Dynamics of agricultural growth and diversification in Eastern India
Authors: Pandey Ghanshyam , Kumari Seema 
Published: February 2021

PurposeIn low-income economies agriculture plays an important role in promoting economic growth and reducing poverty. Agricultural growth achieved through diversification toward the higher value crops enhance income and mitigate risk. The present study focuses on one of the eastern Indian states namely “Jharkhand”; where agriculture is the mainstay for the 80% of its rural population. The state per-capita income is below the national average; however, it has registered an impressive growth, especially in the agriculture sector in the last one decade. In this study, the authors attempt to identify the components in sources of agricultural growth; the authors also estimate the determinants of overall agricultural growth.Design/methodology/approachThe study is based on the secondary data from 2000–2001 to 2015–2016. This paper first decomposes the agricultural growth into area, price, yields (technological improvement) and diversification effects through the method of growth accounting approach. Secondly, the study employs the new classical growth model through the ordinary least square (OLS) to examine the determinants of overall agricultural growth.FindingsThe author's findings indicate that there has been a shift in cropping patterns from the cultivation of cereals to non-cereals in the state during the study period. Among the major crops, the area under pulses cultivation has increased by 19% from 2000–t2002 to 2014–2016. The increase in area under cultivation and the diversification in favor of higher-value crops have been the major reasons for the accelerating overall agricultural growth in the state along with improvements in technology. The study reveals that increased use of fertilizer per hectare, capital formation and road density are the main determinants of high agricultural growth in the state.Research limitations/implicationsThe study is based on secondary data and based on one state. A primary study to complement this could have been better. The limited data available for some of important variables related to mechanizations are also a limitation of the present study.Originality/valueSeveral studies have analyzed the diversification and agricultural growth in India. With our best knowledge this kind of study has not been done so far for the state of Jharkhand in eastern India.
Factors impacting the quality of fresh produce in transportation and their mitigation strategies: empirical evidence from a developing economy
Authors: Negi Saurav , Trivedi Shantanu 
Published: February 2021

PurposeThis study explores the factors that impact the quality of fresh produce in the transportation phase of the supply chain and the mitigation framework for improving the quality to curb the losses.Design/methodology/approachThis study aimed for an exploratory analysis using both quantitative and qualitative research methods. Using a questionnaire with responses from 172 transporters from the Uttar Pradesh region, India, primary data were gathered through a survey. Factors were identified using factor analysis and mitigation strategies were suggested for the factors through semi-structured interviews with six experts in transportation, agribusiness and food supply chain.FindingsFour factors that impact the quality were identified based on the factor analysis, namely operational issues, poor preservation, lack of ease of in-transit and poor infrastructure. The operational issue was found to be the main factor influencing the quality of fresh produce. The study also proposed the mitigation framework for the factors based on the interview results.Research limitations/implicationsThe present study is confined to the fresh produce supply chain transportation process, particularly fruits with an emphasis on the Uttar Pradesh region, India.Originality/valueThere is a lack of literature on implying mitigation strategies for factors affecting fresh produce quality in the transport process in India. Thus, this study attempts to fulfill this gap and has added to the food supply chain literature that could help scholars and practitioners in improving the food supply chain in developing economies.
Fair value accounting implementation challenges in South Africa
Authors: Pandya Anuradha , van Zijl Wayne , Maroun Warren 
Published: February 2021

PurposeThe objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market.Design/methodology/approachData are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13 and the challenges associated with its application. The researchers focus specifically on South Africa because of its status as a developing economy and, at the same time, its extensive experience in applying IFRS.FindingsSouth African preparers appear reluctant to change from a conventional cost-based measurement approach to one grounded in fair value. Primary concerns include the perceived usefulness of fair value accounting and its conceptual appropriateness, given its perceived de-emphasis of the traditional stewardship role of financial reporting. Related challenges to the application of IFRS 13 include concerns about the cost of determining fair value; the inherent subjectivity of fair value measures and the practical difficulty of calculating fair values when markets are not efficient or where business environments are complex and dynamic where Level 1 inputs are not widely available for all assets and liabilities. These challenges encourage preparers to choose accounting policies, which minimise the use of fair value or apply the provisions of IFRS 13 legalistically.Research limitations/implicationsData are collected from a group of respondents from a single developing economy. Additional research on the application of IFRS 13 in other developing markets will be required to conclude on the relevance of economic, cultural and social factors for the understanding and implementation of new accounting standards by practitioners.Practical implicationsStandard setters and regulators cannot assume that new accounting standards will be interpreted and applied as intended. Even when compliance with IFRS is mandatory, preparers have considerable discretion when it comes to operationalising accounting prescriptions. Unless the challenges raised by preparers are addressed, misapplication of IFRS is likely to continue.Originality/valueThe research makes an important empirical and practical contribution by providing primary evidence on the operationalisation of IFRS 13 in a novel setting. It complements earlier research which has focused primarily on the conceptual/theoretical dimension and on American and European perspectives.
The likelihood of widespread accounting manipulation within an emerging economy
Authors: Nguyen Lan Anh , O'Connell Brendan , Kend Michael , Thi Pham Van Anh , Vesty Gillian 
Published: February 2021

PurposeThe study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.Design/methodology/approachThe study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.FindingsOur findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.Research limitations/implicationsWhile the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions.Practical implicationsThe study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study.Originality/valueThe fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies; in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.
The accountability process during the centrality of state institutional logics: a case from an African rural context
Authors: Diab Ahmed 
Published: February 2021

PurposeThis study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.Design/methodology/approachTheoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.FindingsThe study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.Originality/valueThus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.
How firms' performance mediates the relationship between corporate governance quality and earnings quality?
Authors: Elzahaby Mohammed Adel 
Published: February 2021

PurposeThe purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect path, in which firms' performance is a mediating variable that is influenced by corporate governance quality and that, in turn, influences earnings quality.Design/methodology/approachThe study employs a structural equation modelling (SEM), to a sample of Egyptian listed firms during 2011–2017, to test the proposed analytical model and to determine the relative importance of both the direct and indirect paths.FindingsThe findings show a statistically significant evidence of both a direct path from corporate governance quality to earnings quality, and an indirect path that is mediated by firms' performance, suggesting that both corporate governance quality and performance have a complementary effect on earnings quality. However, the weight of the evidence favouring the direct path is more important in case of accounting-based performance measures; and the weight of the evidence favouring the indirect path is more important in case of market-based performance measures.Research limitations/implicationsThe current study has some limitations. First, the study focuses specifically on one proxy for measuring earnings quality which is the absolute value of discretionary accruals. Other proxies of earnings quality could be examined in future research, such as income smoothing, earnings persistence and timely loss recognition. Another limitation is that only financial performance measures were examined, namely, return on assets, return on equity, price-to-earnings ratio and market-to-book value. Notwithstanding, non-financial performance measures could be investigated in future studies, such as balanced scorecard (BSC). Furthermore, considering cultural, political and legislative differences among countries, the results may not be generalised outside the scope of the current sample (i.e. Egyptian listed firms).Practical implicationsThe implications of the findings for both theory and practice are discussed.Originality/valueThis study is distinguished by validating an analytical model that has been overlooked by prior studies. Moreover, it provides a new constructed index for measuring corporate governance quality. Furthermore, it uses a new sophisticated statistical technique, which is SEM, for testing the proposed model.
Evaluating demand forecasting models using multi-criteria decision-making approach
Authors: Badulescu Yvonne , Hameri Ari-Pekka , Cheikhrouhou Naoufel 
Published: February 2021

PurposeDemand forecasting models in companies are often a mix of quantitative models and qualitative methods. As there are so many existing forecasting approaches, many forecasters have difficulty in deciding on which model to select as they may perform “best” in a specific error measure, and not in another. Currently, there is no approach that evaluates different model classes and several interdependent error measures simultaneously, making forecasting model selection particularly difficult when error measures yield conflicting results.Design/methodology/approachThis paper proposes a novel procedure of multi-criteria evaluation of demand forecasting models, simultaneously considering several error measures and their interdependencies based on a two-stage multi-criteria decision-making approach. Analytical Network Process combined with the Technique for Order of Preference by Similarity to Ideal Solution (ANP-TOPSIS) is developed, evaluated and validated through an implementation case of a plastic bag manufacturer.FindingsThe results show that the approach identifies the best forecasting model when considering many error measures, even in the presence of conflicting error measures. Furthermore, considering the interdependence between error measures is essential to determine their relative importance for the final ranking calculation.Originality/valueThe paper's contribution is a novel multi-criteria approach to evaluate multiclass demand forecasting models and select the best model, considering several interdependent error measures simultaneously, which is lacking in the literature. The work helps structuring decision making in forecasting and avoiding the selection of inappropriate or “worse” forecasting model.
Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies
Authors: Hossain Dewan Mahboob , Alam Md. Saiful , Mazumder Mohammed Mehadi Masud , Amin Al 
Published: February 2021

Purpose
The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh.

Design/methodology/approach
To fulfill this objective, a sociological discourse analysis (SDA) of the gender-related texts in the annual reports of Bangladeshi companies (listed in the Dhaka Stock Exchange) was conducted. Sandberg and Holmlund’s (2015) organizational impression management tactics (description, praise, admission, defense and writing styles) was applied as the analytical framework of SDA. The findings of the study were interpreted from a triangulation of two different theories: legitimacy theory and impression management theory.

Findings
The study suggests that the companies in Bangladesh are disclosing gender-related information to a limited extent. They provide some information in relation to equal opportunities, business activities targeted to women and corporate contribution to women’s welfare. Most of these gender-related discourses are rhetorical in nature. The companies used various impression management tactics such as description, praise, positive writing style, vague writing style and emotional writing style.

Research limitations/implications
This study is exploratory in nature and focuses on cross-sectional data. Thus, it does not identify the trend of corporate gender reporting over the years.

Practical implications
At the policy level, the findings revealed a need for reporting guidelines for gender narratives. Although there is a global gender reporting guideline as proposed under global reporting initiative, there is no local guideline in Bangladesh. Our findings suggest that in the absence of proper directives, companies presented facts and figures rhetorically and qualitatively.

Social implications
Our findings provide valuable insights for the companies in assisting the Government of Bangladesh to deal with the prevailing gender inequality and achieved gender-related sustainable development goals. It is argued that the government should take more interest in corporate social responsibility activities (such as promoting gender equality) and introduce legislation and guidelines for social accounting.

Originality/value
This is one of the very few studies that illustrate the corporate gender reporting of a developing economy – Bangladesh. To make a unique contribution to corporate gender disclosure, the study has drawn its analysis from a triangulation of the impression management and the legitimacy perspectives. Also, the use of SDA for annual report analysis has informed the readers about “how” the corporate narratives are presented in the annual reports rather than “what” issues are disclosed as commonly done in content analysis.
Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy
Authors: Metwally Abdelmoneim Bahyeldin Mohamed , Diab Ahmed 
Published: February 2021

PurposeThe purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to competing logics. Moreover, the study proposes solutions to logic contestation. These solutions may help the company override logic complexity.Design/methodology/approachThis study draws upon the theory of institutional logics. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector insurance companies in Egypt through a triangulation of interviews, observations and documents.FindingsWe found that internalised and institutionalised roles and structures – represented by the incumbent corporate and community-related sets of logics – compete and disrupt the emerging enterprise risk management and RBMCs. The newly imposed RBMCs produced heterogenic practices that changed the means of controls at the case company. However, this change was faced by resistance from local employees, as it represented a challenge to the prevailing cultural symbols and norms in their traditional work environment.Originality/valueThis study contributes to the literature by offering new evidence on resistance to Western risk-based management control projects applied in emerging markets. Moreover, it extends the cultural political economy of management accounting and control by illustrating that management accounting in emerging markets is also an operational manifestation of culture, community and location.
How do contingency factors influence the content of balanced scorecards? An empirical study of French intermediate-sized enterprises
Authors: Bouamama Mohamed , Basly Sami , Zian Houda 
Published: February 2021

Purpose
Notwithstanding a number of studies that led to the development of different performance measurement systems incorporating contingency factors, very scarce research on the variety of balanced scorecards (BSCs) indicators used in performance management were carried out in France. Accordingly, the purpose of this paper is to investigate if there is a significant relationship between contingency factors and the content of balanced scorecards in terms of the degree of use and a variety of performance indicators.

Design/methodology/approach
In total, 2,580 French intermediate-sized enterprises (ISE) were identified through the Diane Database (Bureau Van Dijck) then contacted by the means of a survey questionnaire that was built online using LimeSurvey software. This study receives 156 complete and usable responses. The research model was tested through multiple regressions and multi-group analyses.

Findings
The results show that ISEs financial managers do not use, to the same extent, all the indicators constituting the four dimensions of BSCs. Therefore, BSCs implemented by French ISEs can be described as “unbalanced”. Furthermore, three contingency factors (computerization, decentralization and market listing) were found to be significantly associated with the variety and degree of use of performance indicators in balanced scorecards. The remaining contingency and control factors did not seem to influence the degree of use and variety of BSCs content.

Practical implications
The findings highlight the importance of developing tools that have the potential to evolve in line with organizational, environmental and technological changes. Furthermore, this paper provides food for thought for financial directors and management controllers as to how to better meet senior management, managers and operational staff information needs.

Originality/value
While there is scarce academic work on BSCs in ISEs, the present research is, to the best of the knowledge, one of the rarest to apply and test a contingency approach on a sample of ISEs.
Impact of external auditor–cloud specialist engagement on cloud auditing challenges
Authors: Taha Alaa A.D. , Ramo Waheed , Alkhaffaf Haetham H. Kasem 
Published: February 2021

Purpose
This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country as an example of Middle East emerging economies.

Design/methodology/approach
A quantitative research design was used to assess the influence of external auditor–cloud specialist engagement on three main cloud auditing challenges (i.e. technology security, regulatory standards and strategy). Data collection was conducted through field and online surveys. A total of 201 (181 male and 20 female) auditors made up a sample of a developing country’s economy. In addition, structural equation modelling was performed to test the proposed hypotheses of the study’s conceptual model.

Findings
The study found a significant effect of external auditor–cloud specialist engagement on overcoming the challenges of cloud auditing. Results showed that using IT specialists helps overcome strategic challenges more than other kinds of challenges, such as technology security and organisational standards.

Practical implications
The findings suggest that efforts to promote cloud auditing in organisations may succeed if the focus is on overcoming cloud auditing challenges and highlighting the external auditor–cloud specialist engagement to enhance job performance.

Originality/value
This study is one of the few studies that analyse the impact of external auditor–cloud specialist engagement on cloud auditing challenges by adopting a quantitative approach from the perspective of auditors from the Iraqi Association of Certified Public Accountants.