International Journal of Critical Accounting (5 papers in press)
Assessing the performance of a multinational firm of the clothing and footwear processing sector
by Kostantinidis Christos, Giovanis Nikolaos, Dolkas Christos
Abstract: This paper aims to study the economic performance of a multinational firm, member 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 occurred from the fluid economic environment the studying firm succeeded satisfied levels of liquidity, return on assets and return on equity.
Keywords: performance; liquidity; return on assets; ROA; ratios; processing industry.
Qualitative analysis on accounting ethics education for bachelor students
by Newman Amaning, Alfred Kuranchie, Issahaku Salifu, Samuel Ntoah-Boadi
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.
Keywords: qualitative analysis; accounting ethics education; bachelor; student.
Understanding MSME-owned women entrepreneurs in Bangladesh: exploring motives, challenges, and success factors
by Mahi Uddin
Abstract: This study aims to investigate the motives to start business, challenges they encountered in running business, and factors influencing success of their 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.
Keywords: women; motives; challenges; success factors; entrepreneurship; Bangladesh.
Determinants of corporate social responsibility disclosure: a positive accounting theory approach
by Festus O. Olaoye, Mary Toyin Adeleke
Abstract: This paper examined the determinants of corporate social responsibility disclosure using a positive accounting theory approach for ten years, covering the period of 20092018. 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 20092018. 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.
Keywords: corporate social responsibility; CSR; positive accounting theory; PAT; return on assets; ROA; total assets and debt/equity ratio.
An exploratory study of awareness and intensity of ethical dilemmas: a comparative study between Sri Lankan and New Zealand accounting
by Nirupika Liyanapathirana, Grant Samkin, Mary Low, Howard Davey
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.
Keywords: ethical dilemmas; culture; ethical awareness; moral intensity; accounting professionals; Sri Lanka; New Zealand.