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Authors:
Ibrahim El-Sayed Ebaid
Abstract: Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and universities should offer it as part of its curriculum. This study aims to explore the current status of forensic accounting education in Saudi Arabia as a developing country and its adequacy from the perspectives of accounting students in Saudi universities. A questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the students’ perception of the benefits of forensic accounting education, their perception of the current status of integrating forensic accounting in the accounting curriculum and their satisfaction with this status, their desire for greater coverage of forensic accounting in the accounting curriculum, their opinion regarding the appropriate approach for covering forensic accounting in the accounting curriculum and the topics of forensic accounting that should be covered. The findings of this study revealed a clear weakness in integrating forensic accounting into accounting education in Saudi universities. This weak level of integration does not satisfy most students who believe in the increased demand for the forensic accounting profession in the future and therefore the need to make greater coverage of forensic accounting in the accounting curriculum to acquire the skills that qualify them to work in this profession after graduation. The students expressed that the appropriate approach for covering forensic accounting in the accounting curriculum is to add a stand- alone course that includes all forensic accounting topics. The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate forensic accounting topics into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030 which aims to achieve transparency and combat corruption and fraud in Saudi Arabia. This study contributes to the existing literature concerning the forensic accounting by focusing on the integration of forensic accounting in accounting education in Saudi Arabia as context that has not previously examined. Citation:
International Journal of Law and Management
PubDate:
2022-04-27
DOI: 10.1108/IJLMA-06-2021-0154 Issue No:Vol.
ahead-of-print
, No.
ahead-of-print
(2022)
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Authors:Mark A. Sipper
,
Madan M. Batra Abstract: The purpose of this qualitative paper is to identify and amplify the voice of those experts who advise practitioners faced with foreign market entry decisions. This paper reports the importance that experts place on the rule of law, a positive ethical climate in host nations and the experts’ knowledge of investment financial performance after five years of the initial foreign market entry. The sample included 12 experienced expert professional interviewees who spent careers with publicly held multinational corporations, attorneys who advised multinational corporation officers, arbitrators with significant international dispute resolution experience, corporate ethics compliance experts, small global entrepreneurial business owners and an academic specializing in international commercial law and dispute resolution. The rule of law and ethical climate significantly influence private market entry mode, dispute resolution choices and the likelihood of financial success. Finally, the findings illuminate the importance of the rule of law and a positive ethical climate in private foreign market entry decisions and their managerial and policy implications. This study lays the foundation for the development of propositions to understand better the significant role of the rule of law in the private foreign investment decision-making process and the financial performance of the foreign investment. Citation:
International Journal of Law and Management
PubDate:
2022-03-17
DOI: 10.1108/IJLMA-01-2022-0010 Issue No:Vol.
64
, No.
3
(2022)
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Authors:Hoang-Phu Nguyen
,
Hoai-Nam Le Abstract: The purpose of this paper is to investigate how emotional experience factors affect the obligation-related commitment. The emotional experience factors consist of positive factor, job satisfaction and negative factor, and emotional exhaustion from the study of Wong and Tay (2010); both facets have been studied with affective commitment but yet lack of study about normative commitment. Affective and normative commitments are both components of organizational commitment; while affective commitment refers to the intention of keeping the position because of the desire but not by any other attachment, whereas normative commitment is defined as staying for the reasons related to obligation. Also, by applying withdrawal construct of validation of job-hopping behavior, a connection was constructed between normative commitment and the two separated motives of job-hopping behavior, advance motive and escape motive (Lake et al., 2017). To achieve such objectives, quantitative research is implicated using the primary data collected from online and offline surveys from employees who are currently working in many information technology (IT)-related companies in Ho Chi Minh City. As for analyzing tactic and method, SmartPLS software is applied to ensure the reliability and validity of the factors as well as confirming the significant and developing the hypotheses from the proposed construct. The findings reveal the significant affect from workplace escape motive that leads to the behavior of job hop, but not from the career enhancement. The result also revealed the effect of indebted obligation when most of the employees maintain the low level of normative commitment and the proper increase in emotional exhaustion and job satisfaction can help to improve the normative commitment of such employees. This study makes its contribution and recommendations to human resource management in IT industry. Citation:
International Journal of Law and Management
PubDate:
2022-03-08
DOI: 10.1108/IJLMA-06-2020-0178 Issue No:Vol.
64
, No.
3
(2022)
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Authors:
David Lewis
Abstract: Courts and tribunals seem to have little knowledge about what factors make re-employment practicable. This paper aims to demonstrate that the re-employment/redeployment of whistleblowers may well be “successful” in a wide range of circumstances. Interviewees were identified via a direct call to organisations involved in advising or representing whistleblowers. Covid restrictions at the time (March–April 2021) prevented case study interviews being conducted in person, so Zoom interviews were carried out. The “success” of re-employment/ redeployment was associated with the following factors: the individual returned to the same job with a different boss or at a different location; the concern raised was dealt with; there had been judicial involvement by way of mediation and/or adjudication; that lawyers were used as representatives; that most returnees were not financially worse off; that the individual had the support of family, friends and colleagues and were willing to get the press or other media involved. As the findings are based on 11 interviews arising from snowball sampling, it goes without saying that they cannot be considered representative, and more extensive research is needed to check their validity. It should also be noted that the positive views expressed about re-employment/redeployment may reflect the fact that those who had more negative experiences of returning to work were less likely to volunteer to be interviewed. The author believes that this research demonstrates that a phenomenological approach can provide important insights into the highly complex nature of both retaliation for whistleblowing and any re-employment/ redeployment that ensures. That factors could be identified, which might be associated with “successful” re-employment/ redeployment, has implications for both legal and human resource practitioners and perhaps for a wider society that believes those who suffer a wrong should have a say in the remedy that they are afforded. To the author’s knowledge, almost no research has been carried out into the experiences of whistleblowers who have been reemployed/redeployed following retaliation for raising concerns. Citation:
International Journal of Law and Management
PubDate:
2022-02-10
DOI: 10.1108/IJLMA-10-2021-0244 Issue No:Vol.
64
, No.
3
(2022)
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Authors:Yerkesh Kozhbankhan
,
Aidana Kaldybekova Abstract: In the Kazakhstani context, the instrumentalization of the Muftiate as a social engineering tool is particularly pertinent, as it stands out as a unique channel for the political, moral and cultural shaping of Muslims. This study aims to outline the role of the Muftiate, its historical background and recent restructuring process. It focuses on the ideological practices and religious discourses of the Muftiate. In Kazakhstan, as a result of reforms in the religious sphere, which were started in 2011, the scope of activity of the Spiritual Administration of Muslims of Kazakhstan (the Muftiate) has entered a new phase and become an important ideological tool within national policy. It has emerged as a civil society institution that will centralize the process of Islamization and instrumentalize the importance of Islam to create a new fantasy of unity and solidarity. Thus, it discusses how Muftiate fabricates the correct forms of action and the correct form of thought. The theory of “ideological state apparatuses” (ISA) of the French philosopher Louis Althusser should be considered as a theoretical framework of this study. This approach not only gives a theoretical definition of the Muftiate but also allows us to determine its position in society and outline three different dimensions of the practice that it performs. The study demonstrates how the Muftiate as an ISA actualizes various concepts, ideas, beliefs or images in which Muslims live their imaginary relations to the real world and transforms Muslim individuals into ideological subjects, thus enabling them to become apparently free bearers of the ideology. Citation:
International Journal of Law and Management
PubDate:
2021-12-27
DOI: 10.1108/IJLMA-08-2021-0191 Issue No:Vol.
64
, No.
3
(2021)
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