Suchergebnisse

This study investigates changes in an accounting system due to external, investor-related, and internal, governmentally driven, pressures. An empirical study is undertaken to measure the extent of compliance and give explanations for any variations. The empirical part focuses on the mandatory disclosure of Jordanian manufacturing companies before and after the extension of disclosure requirements in 1998. The study compares the level of mandatory financial disclosure in 1997 and 2008, and investigates the relationship between the level of mandatory disclosure and company characteristics (size, industry type, age, performance and ownership structure). Levels of disclosure are computed by means of a disclosure index. Different indices have been determined for the years 1997 and 2008 to reflect the different mandatory disclosure requirements of the two years. Levels of disclosure have been calculated for a sample of 51 Jordanian manufacturing companies listed on the ASE in both years. Both in 1997 and 2008 companies were not fully complying with all requirements implied by the regulations. The less than full compliance is evidence that 'IAS lite' may be an issue in Jordan.

PurposeThe purpose of this paper is to explore the intersection of accounting practices and new technologies in the age of agility as a form of intellectual capital, through sharing the conceptualization and real implications of accounting and accountability ideas in exploring and deploying new technologies, such as big data analytics, blockchain and augmented accounting practices and expounding how they constitute new forms of intellectual capital to support value creation and realise Sustainable Development Goals (SDGs).Design/methodology/approachThe adopted methodology is cyber-ethnography, which investigates online practices through observation and discourse analysis, reflecting on new business models and practices, and how accounting relates to these developments. The global brain sets the conceptual context, which reflects the distributed network intelligence that is created through the internet.FindingsThe main findings focus on various developments of accounting practice that reflect, utilise or support digital companies and new technologies, including augmentation, big data analytics and blockchain technology, as new forms of intellectual capital, that is knowledge and skills within organisations, that have the potential to support value creation and realise SDGs. These relate to and originate from the global brain, which constitutes the umbrella of tech-related intellectual capital.Originality/valueThis paper determines new developments in accounting practices in relation to new technologies, due to the continuous expansion and influence of the intelligence of the collective network, the global brain, as forms of intellectual capital, contributing to value creation, sustainable development and the realisation of SDGs.

PurposeHigher education (HE) sectors form an important part of societies and their economy, on which the members of a society depend for their individual and collective future benefit. The purpose of this paper is to discuss the perceptions of accounting academics on the introduction of HE tuition fees in both England and Germany, and how this policy has affected the everyday life of academics and students alike in each country. The respective funding and reform approach sets the context of this study.Design/methodology/approachThe study has adopted a qualitative methodology, analysing data collected through semi-structured interviews. Accounting academics discuss their perceptions of both policies in the respective context. Academics were focussed on as implementers of educational policies. Accounting academics were chosen due to their academic and professional background, changing academic position in the global market and their representative stance in the academic context. The data analysis took place through coding interview data.FindingsWhile England's fees have been increased several times over the past 15 years, few German federal states have introduced, and have already abolished the policy. Reasons as to why the outcomes are so radically different are discussed based on interviews with accounting academics, and the implications for future practice are that to be successful political support must be sustained regardless of the changing governments, and the HE sector itself must have strong champions supporting this policy. Furthermore, the effect of the respective tuition fee policy with regard to education is addressed, which suggests that English students have a broader education package expectation, while with regard to actual classroom education both German and English students have similar outlooks. A further issue is the different political and education contexts, the current state of affairs and the societal impact.Originality/valueThis study is one of the few to compare directly the differing tuition fee policies and the educational implications of these policies of Germany and England. These two cases are an illustration that Germany and England are at the opposite ends of the reform spectrum and that academics experience different expectations due to such different fee policies.