Template-Type: ReDIF-Article 1.0 Author-Name: Newman Amaning Author-X-Name-First: Newman Author-X-Name-Last: Amaning Author-Name: Alfred Kuranchie Author-X-Name-First: Alfred Author-X-Name-Last: Kuranchie Author-Name: Issahaku Salifu Author-X-Name-First: Issahaku Author-X-Name-Last: Salifu Author-Name: Samuel Ntoah-Boadi Author-X-Name-First: Samuel Author-X-Name-Last: Ntoah-Boadi Title: Qualitative analysis on accounting ethics education for bachelor students Abstract: This paper aimed to determine the scope of accounting ethics at the bachelor level in Ghana. This study adopted an exploratory approach. A thematic content analysis was employed alongside unstructured interviews for data gathering. The participants for the study were purposively and conveniently selected. The data were analysed using the Invivo 7.0 version. The findings show that the objectives of the accounting courses placed little emphasis on shaping students' affective domain; accounting ethics was taught via integration. The study recommends a comprehensive review of the undergraduate accounting programmes at the universities to include theories and models of ethics education to provide an equal emphasis on the affective domain of learners just like is done for the cognitive and psychomotor domains in the current syllabi; accounting ethics, for at least two semesters, be offered as a separate course in the undergraduate accounting programmes to provide the needed emphasis on the significance of accounting ethics in the character formation of the accountant. Journal: Int. J. of Critical Accounting Pages: 156-177 Issue: 2 Volume: 12 Year: 2021 Keywords: qualitative analysis; accounting ethics education; bachelor; student. File-URL: http://www.inderscience.com/link.php?id=115471 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:2:p:156-177 Template-Type: ReDIF-Article 1.0 Author-Name: Mahi Uddin Author-X-Name-First: Mahi Author-X-Name-Last: Uddin Title: Understanding MSME-owned women entrepreneurs in Bangladesh: exploring motives, challenges, and success factors Abstract: This study aims to investigate the motives to start a business, challenges they encountered in running a business, and factors influencing success of the entrepreneurial business of female entrepreneurs in Chittagong, Bangladesh. Data were collected from 167 respondents selected conveniently by conducting a self-administered structured questionnaire survey. The study analysed data through descriptive statistics and statistical significance was determined using t-test. The study drawing on the institutional perspective reveals that unemployment, financial independence, support, means of supporting income, individual freedom, and work-life balance were key motives for women to start new businesses. Further, lack of financing, gender discrimination, lack of managerial skills, fear of failure, lack of training, lack of information, and work-family conflict were found as significant challenges encountered by women to run their businesses. The findings also reveal that more profit and wealth, self-achievement, family support, education, motivation and commitment, gender-neutral environment, significant network, and government support influence entrepreneurial success of women. The study contributes to the literature by extending institutional theory in terms of female entrepreneurial motives, challenges, and success factors in a South-Asian emerging context. Moreover, this study is perhaps the first attempt to offer such findings from institutional perspective in Bangladesh and Chittagong in particular. Journal: Int. J. of Critical Accounting Pages: 107-128 Issue: 2 Volume: 12 Year: 2021 Keywords: women; motives; challenges; success factors; entrepreneurship; Bangladesh. File-URL: http://www.inderscience.com/link.php?id=115472 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:2:p:107-128 Template-Type: ReDIF-Article 1.0 Author-Name: Festus O. Olaoye Author-X-Name-First: Festus O. Author-X-Name-Last: Olaoye Author-Name: Mary Toyin Adeleke Author-X-Name-First: Mary Toyin Author-X-Name-Last: Adeleke Title: Determinants of corporate social responsibility disclosure: a positive accounting theory approach Abstract: This paper examined the determinants of corporate social responsibility disclosure using a positive accounting theory approach for ten years, covering the period of 2009-2018. The population covered all the quoted manufacturing firms on the Nigerian Stock Exchange (NSE), out of which 20 manufacturing firms were randomly selected. Secondary data used for this study were gathered from the financial reports of the sampled firms for ten years, covering 2009-2018. The data collected was analysed using descriptive statistics of mean, standard deviation, minimum and maximum, and inferential statistics of Pearson correlation and panel regression analysis. It was concluded that positive accounting theory could determine the corporate social responsibility of manufacturing firms in Nigeria. Thus, it was recommended that manufacturing firms should increase their sizes in terms of total assets as this might cause an increase in profit, which might later result in increased social and environmental responsibilities. Journal: Int. J. of Critical Accounting Pages: 91-106 Issue: 2 Volume: 12 Year: 2021 Keywords: corporate social responsibility; CSR; positive accounting theory; PAT; return on assets; ROA; total assets and debt/equity ratio. File-URL: http://www.inderscience.com/link.php?id=115473 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:2:p:91-106 Template-Type: ReDIF-Article 1.0 Author-Name: Nirupika Liyanapathirana Author-X-Name-First: Nirupika Author-X-Name-Last: Liyanapathirana Author-Name: Grant Samkin Author-X-Name-First: Grant Author-X-Name-Last: Samkin Author-Name: Mary Low Author-X-Name-First: Mary Author-X-Name-Last: Low Author-Name: Howard Davey Author-X-Name-First: Howard Author-X-Name-Last: Davey Title: An exploratory study of awareness and intensity of ethical dilemmas: a comparative study between Sri Lankan and New Zealand accounting professionals Abstract: Employing the theoretical perspective of moral awareness, in conjunction with Jones' (1991) intensity measures and previous findings of empirical studies, this study explores the ethical awareness of Sri Lankan and New Zealand accounting professionals. Responses were obtained for a series of seven vignettes through semi-structured interviews with 21 accounting professionals. Data was analysed using both quantitative and qualitative methods. The findings for the different types of vignettes suggest that culture does matter in the identification of an ethical dilemma in terms of moral intensity, and particularly, the magnitude of the consequences. In particular, Sri Lankans and New Zealanders' national cultures have a strong influence on specific vignettes, including bribery and unfair discrimination, with regard to their moral awareness. Systematic understanding of how cultural differences shape awareness of various ethical dilemmas will help accounting professionals have better preparedness against potential unethical behaviour. Journal: Int. J. of Critical Accounting Pages: 129-155 Issue: 2 Volume: 12 Year: 2021 Keywords: ethical dilemmas; culture; ethical awareness; moral intensity; accounting professionals; Sri Lanka; New Zealand. File-URL: http://www.inderscience.com/link.php?id=115474 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:2:p:129-155 Template-Type: ReDIF-Article 1.0 Author-Name: Michalis Bekiaris Author-X-Name-First: Michalis Author-X-Name-Last: Bekiaris Author-Name: Georgios Papachristou Author-X-Name-First: Georgios Author-X-Name-Last: Papachristou Title: Employees' fraudulent behaviour: a social cognitive analysis Abstract: This study empirically examines the effects of personal attributes and organisational conditions on employees' propensity to commit or engage in fraudulent acts. Based on social cognitive theory and prior research, hypotheses were developed and then tested using survey data collected from 214 employees of private firms in Greece. After analysing the influence of big five personality traits and demographic characteristics on employees' fraudulent behaviour in the workplace, the results indicate that conscientiousness and openness to experience have a significant negative impact on fraud intention. Gender is found to influence fraud propensity, as women are less eager to defraud. Ethical culture is also found to be negatively related to employees' fraud tendency. Further, a moderating effect of organisational context on the relationship between personality traits and fraud propensity is found to be related solely to openness to experience. The theoretical and practical implications for accounting and human resource management are discussed. Journal: Int. J. of Critical Accounting Pages: 294-314 Issue: 4 Volume: 12 Year: 2021 Keywords: personal attributes; ethical culture; social cognitive theory; SCT; fraud propensity; big five personality traits. File-URL: http://www.inderscience.com/link.php?id=118324 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:4:p:294-314 Template-Type: ReDIF-Article 1.0 Author-Name: Fakhrul Hasan Author-X-Name-First: Fakhrul Author-X-Name-Last: Hasan Author-Name: Md Rahat Hossen Author-X-Name-First: Md Rahat Author-X-Name-Last: Hossen Author-Name: Ahmed Ashfaque Shahbaz Author-X-Name-First: Ahmed Ashfaque Author-X-Name-Last: Shahbaz Title: How the steel industry has been affected by the trade war between the USA and China Abstract: This research paper mainly focuses on how the US and Chinese steel industry has been affected by the trade war between the USA and China. One of the main election manifestos of Donald Trump was to reduce and eventually stop the steel import from China - the argument behind the manifesto was that "China dumps their cheap steel in the USA, resulting in the US steel industry to suffer." The implementation of the manifesto caused a significant number of relevant business organisations to shut down along with a significant number of US labourers to lose their jobs. As we use data from 2013 to 2019, we find that the US steel imports from China started to decline when Trump took the helm. The import decline continued until the end of 2019. As a result of the import decline, China also reacted strongly and reduced steel imports from the USA. Therefore, this trade war has had a direct impact on US steel exports, and the country has lost a substantial amount of their export revenue. Journal: Int. J. of Critical Accounting Pages: 348-368 Issue: 4 Volume: 12 Year: 2021 Keywords: the USA; China; steel; export; import. File-URL: http://www.inderscience.com/link.php?id=118328 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:4:p:348-368 Template-Type: ReDIF-Article 1.0 Author-Name: Christos Orliaklis Author-X-Name-First: Christos Author-X-Name-Last: Orliaklis Author-Name: Christos Konstantinidis Author-X-Name-First: Christos Author-X-Name-Last: Konstantinidis Author-Name: George Drogalas Author-X-Name-First: George Author-X-Name-Last: Drogalas Author-Name: Michail Pazarskis Author-X-Name-First: Michail Author-X-Name-Last: Pazarskis Title: Factors affecting the quality of internal audit as a competitive advantage of the firms Abstract: The internal audit of the organisations constitutes a valuable tool for the management as well as a legal obligation for the registered companies in Greece. The main role of the internal audit is the reassurance of the assets of the firms and the added value that brings up, allowing their viability and their lifelong prosperity. Thus, the present study attempts to investigate the factors that affect the internal audit quality and the competitive advantages these might infer to the firms, via a questionnaire completed by 67 internal auditors. Multiple regression analysis examined the association between the quality of internal audit and the following principal factors. The results revealed the scale that the internal audit quality is influenced by: 1) the effectiveness of the internal audit function; 2) the competence of internal auditors; 3) the objectivity of the internal audit departments; 4) the managerial skills of the chief internal auditors; 5) the work load and job satisfaction; 6) the technological environment. Journal: Int. J. of Critical Accounting Pages: 315-330 Issue: 4 Volume: 12 Year: 2021 Keywords: factors of internal audit quality; internal audit quality; internal audit; audit quality; competitive advantage; chief internal auditor. File-URL: http://www.inderscience.com/link.php?id=118329 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:4:p:315-330 Template-Type: ReDIF-Article 1.0 Author-Name: Masaya Fujita Author-X-Name-First: Masaya Author-X-Name-Last: Fujita Title: T-account as a device of rhetoric - positive and negative numbers in double-entry bookkeeping Abstract: In an accounting procedure, using the negative numbers when computing profit/loss cannot be avoided. Accounting cannot avoid plus and minus. For example, supposing a profit is thought of as positive, then a loss will be regarded as negative. Assuming that assets are thought of as positive, then it is reasonable to presume that liabilities are regarded as negative. However, we have never seen negative numbers in any account books from their birth to now. The reason is because it was difficult for medieval Italian merchants to recognise the negative number directly. Rather, they recognised it by making use of rhetoric. The T-account has functioned as a rhetorical device. Journal: Int. J. of Critical Accounting Pages: 279-293 Issue: 4 Volume: 12 Year: 2021 Keywords: rhetoric in accounting; T-account; positive and negative number; duality; additive subtraction; proprietorship accounting; entity theory. File-URL: http://www.inderscience.com/link.php?id=118333 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:4:p:279-293 Template-Type: ReDIF-Article 1.0 Author-Name: Shivneil Kumar Raj Author-X-Name-First: Shivneil Kumar Author-X-Name-Last: Raj Author-Name: Priteshni P. Chand Author-X-Name-First: Priteshni P. Author-X-Name-Last: Chand Author-Name: Mohammed Riaz Azam Author-X-Name-First: Mohammed Riaz Author-X-Name-Last: Azam Title: Application of ethical theories from business and social perspective: a multiple case studies approach Abstract: The purpose of this study is to fill the gap on ethical dilemmas at the individual, social and professional workplace level and the consequences of an unethical act. Using a theoretical framework informed by teleological and deontological ethical theories including positive accounting theory (PAT) and Marxist theory of alienation, the authors analysed five case studies derived from their observation in personal, social and professional life. The study applied descriptive ethical inquiry and a case study strategy to evaluate the experiences encountered. The findings of the study highlight that individuals behaved unethically in all the cases observed with an application of the ethical theories. The study contributes to the academic discussion on the consequences of self-interest and unethical behaviour and calls for the evaluation of virtue ethics targeted at individual, social and workplace environment. Journal: Int. J. of Critical Accounting Pages: 331-347 Issue: 4 Volume: 12 Year: 2021 Keywords: ethics; teleological ethics; deontological ethics; case studies; business ethics. File-URL: http://www.inderscience.com/link.php?id=118334 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:4:p:331-347 Template-Type: ReDIF-Article 1.0 Author-Name: Kostantinidis Christos Author-X-Name-First: Kostantinidis Author-X-Name-Last: Christos Author-Name: Giovanis Nikolaos Author-X-Name-First: Giovanis Author-X-Name-Last: Nikolaos Author-Name: Dolkas Christos Author-X-Name-First: Dolkas Author-X-Name-Last: Christos Title: Assessing the performance of a multinational firm of the clothing and footwear processing sector Abstract: This paper aims to study the economic performance of a multinational firm, member of one of the largest groups of the clothing and footwear industry in terms of market share, sales and turnover. The estimation of the performance takes place with the use of ratios such as return on equity, return on assets, liquidity, etc. The main results show that despite the existing problems occurring from the fluid economic environment the studying firm succeeded satisfied levels of liquidity, return on assets and return on equity. Journal: Int. J. of Critical Accounting Pages: 179-186 Issue: 3 Volume: 12 Year: 2021 Keywords: performance; liquidity; return on assets; ROA; ratios; processing industry. File-URL: http://www.inderscience.com/link.php?id=116341 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:3:p:179-186 Template-Type: ReDIF-Article 1.0 Author-Name: Adel K. Almasarwah Author-X-Name-First: Adel K. Author-X-Name-Last: Almasarwah Author-Name: Adel M. Sarea Author-X-Name-First: Adel M. Author-X-Name-Last: Sarea Author-Name: Malik Abu Afifa Author-X-Name-First: Malik Abu Author-X-Name-Last: Afifa Author-Name: Yahya Marei Author-X-Name-First: Yahya Author-X-Name-Last: Marei Title: Earnings manipulation and firm performance: evidence from Jordan Abstract: This paper examines the link between earnings management and firm performance in Jordanian listed firms in the context of emerging markets. Panel data robust regression analysis of accruals and real earnings management was performed using modified Jones, Roychowdhury of abnormal cash flow, Roychowdhury of abnormal production, and Roychowdhury of abnormal discretionary expenses against firm performance proxies such as the returns on equity and assets, and earnings per share. Mixed results with detail to the abilities of the earnings management models estimated values. Modified Jones, Roychowdhury of abnormal cash flow and Roychowdhury of abnormal production positively related to all firm performance proxies (return on assets, return on equity and earnings per share). Roychowdhury of abnormal discretionary expenses has an insignificant relationship with all firm performance proxies. In addition, our findings offer new evidence about the consequences of earnings management (real and accruals) and three proxies of firm performance. Our results provide clear earnings management motivations that could be used in order to engage in earnings management in Jordanian listed firms. Journal: Int. J. of Critical Accounting Pages: 259-278 Issue: 3 Volume: 12 Year: 2021 Keywords: real earnings management; REM; accruals earnings management; robust regression; performance proxies; Jordan. File-URL: http://www.inderscience.com/link.php?id=116344 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:3:p:259-278 Template-Type: ReDIF-Article 1.0 Author-Name: Barine Michael Nwidobie Author-X-Name-First: Barine Michael Author-X-Name-Last: Nwidobie Title: Income inequality and tax evasion in Nigeria Abstract: Studies on the effect of income inequality on tax evasion within and across countries were uniform in concluding that income inequality increases the propensity to evade tax. An empirical examination of this relationship in Nigeria using the augmented Dickey-Fuller, the Johannsen cointegration, the vector error correction model (VECM), and the ordinary least squares on data on the Gini index, income distribution and tax evaded by different income levels in Nigeria from 1985-2018 shows that income inequality in Nigeria positively and significantly influence tax evaded by the top 10% and lower 40% of the income distribution brackets in Nigeria. This necessitates the initiation and implementation of manufacturing, employment, fiscal, monetary, social, human, and educational policies to reduce income inequality with expected positive reduction on tax evasion in Nigeria. Journal: Int. J. of Critical Accounting Pages: 206-228 Issue: 3 Volume: 12 Year: 2021 Keywords: economic inequality; Gini index; income inequality; tax evasion; tax havens; Nigeria. File-URL: http://www.inderscience.com/link.php?id=116345 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:3:p:206-228 Template-Type: ReDIF-Article 1.0 Author-Name: Eduardo Rivera Vicencio Author-X-Name-First: Eduardo Rivera Author-X-Name-Last: Vicencio Title: The manifesto of money (the neutrality of money) Abstract: The vast majority of what has been written about the monetary system and its theories was developed when money was totally or partially backed by some type of merchandise. At present, commodity money no longer exists, only debt money. This paper addresses money from its transition to the current situation, through this 'manifesto of money', for the construction of a new theoretical framework that adapts to the current reality and adopting money as a real medium of exchange. This paper uses the methodology of historical review and of existing power relations in this historical moment in time called the archaeological and genealogical methodology by Foucault. Using this tool, a review of the related economic literature is made and the incongruities of the current monetary system are described. The central axis of this work is the 'neutrality of money' which is used to develop a proposal for a national currency and a proposal for an international exchange currency as the basis for the construction of a new model. Journal: Int. J. of Critical Accounting Pages: 229-258 Issue: 3 Volume: 12 Year: 2021 Keywords: money neutrality; monetary supply; manifesto; Foucault; debt money; national currency; international currency; monetary system. File-URL: http://www.inderscience.com/link.php?id=116346 File-Format: text/html File-Restriction: Open Access Handle: RePEc:ids:ijcrac:v:12:y:2021:i:3:p:229-258 Template-Type: ReDIF-Article 1.0 Author-Name: Yetebarek Hizekeal Zekareas Author-X-Name-First: Yetebarek Hizekeal Author-X-Name-Last: Zekareas Author-Name: Ongaye Oda Orkaydo Author-X-Name-First: Ongaye Oda Author-X-Name-Last: Orkaydo Author-Name: Randi Marie Dahl Haugland Author-X-Name-First: Randi Marie Dahl Author-X-Name-Last: Haugland Title: The contested borderland economy along the Ethiopian Moyale town and its implications for sustainable local development Abstract: This paper analyses the contested borderland economy and its implications for sustainable local development in the context of competing actors by taking the Ethiopian Moyale town as a case. Philosophical, institutional and practical divergence between the state and local actors complicates the implication of border economies for sustainable local development. While the state builds on the detrimental notion, local actors construct on the asset discourse of the borderland economy for their development. Rather than approaching the borderland economy from a judgmental perspective (i.e., either an asset or detriment view) and through a single theoretical lens, we employed a critical and holistic lens. Accordingly, we found that state-local actors' contentions have resulted in the development of fused institutions which are better than state institutions in distributing benefits and rents from border economy to representatives of contending actors. However, such institutions are not developmental for they support the 'haves' than workers. Journal: Int. J. of Critical Accounting Pages: 187-205 Issue: 3 Volume: 12 Year: 2021 Keywords: borderland economy; contraband; state institutions; fused institutions; critical lens; sustainable development; local community; Moyale; Ethiopia; Kenya. File-URL: http://www.inderscience.com/link.php?id=116350 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:3:p:187-205 Template-Type: ReDIF-Article 1.0 Author-Name: Jap Efendi Author-X-Name-First: Jap Author-X-Name-Last: Efendi Author-Name: Amy F. Holmes Author-X-Name-First: Amy F. Author-X-Name-Last: Holmes Author-Name: L. Murphy Smith Author-X-Name-First: L. Murphy Author-X-Name-Last: Smith Title: Increasing globalisation in accounting publications Abstract: The globalisation movement has greatly affected accounting practice but also academic accounting. Authors at the US universities have historically been major contributors to accounting academic research. An increasing percentage of contributors now come from other countries, such as Canada, the UK, Australia, New Zealand and others. This study examines representation of the US and non-US universities in six very highly ranked accounting journals over a 26-year period. Findings show that the average percentages of articles with non-US university representation vary across journals from the lowest, 15.34%, in <i>The Accounting Review</i> (<i>TAR</i>) to the highest, 64.12%, in <i>Accounting, Organizations and Society</i> (<i>AOS</i>). This study reveals that the force of globalisation is affecting accounting research and the publication landscape. These changes could help broaden perspectives and enrich understanding of accounting issues and accounting knowledge, thereby benefiting both scholarship and practice. Journal: Int. J. of Critical Accounting Pages: 30-53 Issue: 1 Volume: 12 Year: 2021 Keywords: accounting research; accounting journals; globalisation. File-URL: http://www.inderscience.com/link.php?id=113890 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:1:p:30-53 Template-Type: ReDIF-Article 1.0 Author-Name: Tarika Singh Sikarwar Author-X-Name-First: Tarika Singh Author-X-Name-Last: Sikarwar Title: Composition of board of directors and performance: evaluating the mediating effect of innovation Abstract: Board of directors have corporate credit risk on the top of their minds. Risk management is now a governance issue too. The study observes the affiliation amid the composition of the 'board of directors' and the firm's 'financial performance' through the mediating effect of 'innovation activities'. This empirical work is centred on manufacturing corporations recorded in the Stock Exchange of India with the data taken from the NSE website and the company's annual reports from the year 2008 to 2018. The results of the linear regression showed that there is an affiliation that exists between the 'composition of the board of directors' and the 'financial performance' of manufacturing firms. The mediating effect of 'innovation activities' has significantly shown evidence of mediation. The study has implications for the assessment of credit risk of an organisation through the composition of the board of directors as well as innovation practices. Journal: Int. J. of Critical Accounting Pages: 1-16 Issue: 1 Volume: 12 Year: 2021 Keywords: board of directors; financial performance; microeconomics; stock exchange; manufacturing firms; innovation index; credit risk. File-URL: http://www.inderscience.com/link.php?id=113891 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:1:p:1-16 Template-Type: ReDIF-Article 1.0 Author-Name: Mary Low Author-X-Name-First: Mary Author-X-Name-Last: Low Author-Name: Stephen Schollum Author-X-Name-First: Stephen Author-X-Name-Last: Schollum Title: Organisational politics and strategies - a socialisation into a legitimacy whirlpool Abstract: Legitimacy is one of the oldest problems in the history of social thinking and yet this concept appears to have received little attention in accounting and business research literature to explain and enhance our understanding of why corporate debacles and accounting scandals continue unabated. The focus of this paper is to bring in a theoretical lens to explain that it is more possibly the types of legitimation strategies that occurs through a socialisation process within organisations and professional institutions that allow individuals to fulfil different types of ethical responsibilities for the organisations and institutions that they work within and for rather than exercising their ethical responsibilities to wider society. The paper is valuable as it appears that through a socialisation process, individuals adopt legitimation strategies that supposedly fulfils the 'social contract' between organisations and society but are actually questionable activities devoid of moral character which do not really benefit society as a whole. Journal: Int. J. of Critical Accounting Pages: 54-90 Issue: 1 Volume: 12 Year: 2021 Keywords: organisational politics and strategy; legitimacy theory; legitimation strategies; socialisation. File-URL: http://www.inderscience.com/link.php?id=113894 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:1:p:54-90 Template-Type: ReDIF-Article 1.0 Author-Name: Ram Karan Author-X-Name-First: Ram Author-X-Name-Last: Karan Author-Name: Umesh Sharma Author-X-Name-First: Umesh Author-X-Name-Last: Sharma Title: The social consequences of indenture system and aftermath in Fiji: an accountability study Abstract: This study examines the social consequences of the calculative practices used to control the indentured labour and its aftermath in Fiji. Although the indenture system in Fiji was officially abolished in 1917 and the indentured labourers became 'free settlers', they and their descendants continued to toil on sugar cane farms in much the same way as under the initial indenture system, just as slavery continued in different forms after slavery was officially abolished in many parts of the world. To ensure that the descendants of indentured labourers remained unskilled and continued to work on the cane farms the colonial government had a policy of not educating the children of indentured labourers. However, the determination of the visionary descendants of indentured labourers to engage in self-help education rising from humble beginnings to provide primary, secondary and tertiary education became the most powerful liberator of all. Journal: Int. J. of Critical Accounting Pages: 17-29 Issue: 1 Volume: 12 Year: 2021 Keywords: indentured labour; slavery; governmentality; eviction; self-help education; coups; Fiji. File-URL: http://www.inderscience.com/link.php?id=113895 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijcrac:v:12:y:2021:i:1:p:17-29