The Experts below are selected from a list of 282 Experts worldwide ranked by ideXlab platform

Shahzad Uddin - One of the best experts on this subject based on the ideXlab platform.

  • new public management cost savings and regressive effects a case from a Less Developed Country
    Critical Perspectives on Accounting, 2016
    Co-Authors: Junaid Ashraf, Shahzad Uddin
    Abstract:

    Abstract This paper presents a detailed account of the regressive effects of cost management reforms in a Pakistani state-owned enterprise. In a bid to improve the economic efficiency of the public sector, Pakistani Government embarked on a reform programme soon after the appointment of a former multinational executive as the Prime Minister of the Country. A ‘successful’ private sector manager (CEO of a multinational company) was appointed as the director general of the case firm to bring about the changes typically associated with new public management reforms. Cost savings through rationalization of senior management positions became a top concern of this particular reform. However, the reform led to regressive results i . e ., an increase in senior management positions rather than a decrease. The paper attempts to explain the circumstances and reasons leading to these regressive effects based on Sieber’s (1981) work and the theoretical model Developed in the spirit of the critical realist tradition ( Bhaskar, 1979 ). The paper concludes with policy recommendations for public sector reform programs.

  • rationality traditionalism and the state of corporate governance mechanisms illustrations from a Less Developed Country
    Accounting Auditing & Accountability Journal, 2008
    Co-Authors: Shahzad Uddin, Jamal Choudhury
    Abstract:

    – The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh., – A series of semi‐structured interviews were conducted. Observations and the personal working experience of one of the researchers, along with documentation, provided rich sources of information for the paper., – The findings show that families have a dominant presence in all aspects of corporate governance. Boards of directors in companies play a significant part in serving the interests of families rather than those of general shareholders., – This study focuses on corporate governance practices in a traditional setting and shows how traditional culture and values are in conflict with the rational ideas imported from a different setting., – The paper adds to the literature on corporate governance, especially in the context of Less‐Developed countries. It will be of great value to researchers and practitioners seeking to gain a better understanding of corporate governance frameworks in various settings.

  • a bangladesh soap opera privatisation accounting and regimes of control in a Less Developed Country
    Accounting Organizations and Society, 2001
    Co-Authors: Shahzad Uddin, Trevor Hopper
    Abstract:

    Abstract This paper reports an intensive case study of a soap manufacturing company in Bangladesh that was nationalised upon Bangladesh's independence in 1971 and privatised in 1993. Theoretically it is informed by Burawoy's contributions to labour process theory, especially how the consent of labour is manufactured through internal states, internal labour markets and games, and how regimes of control in Less Developed ex-colonial countries are transformed by state and production politics. How the role of accounting systems may shape and be shaped by these processes is traced. Nationalisation brought state attempts to manufacture consent by the methods described in Burawoy's depiction of hegemonic regimes. However, idealistic attempts to secure accountability, rational planning and control, and consent through bureaucratic means were subverted and transformed into a regime of political hegemony. Here control was secured by political interventions, often at the behest of trade unions, for party political rather than commercial ends. Detailed systems of accounting for control and accountability were maintained but became marginal, ritualistic, and de-coupled from operations. Privatisation brought changes consistent with Burawoy's prediction of coercive controls within a new despotic regime. New owners destroyed the internal state and internal labour markets and, following widespread redundancies, most workers were hired through internal subcontracting. The changes heightened worker divisions and rendered workers powerLess to resist. Gaming was observed but this relieved the pressures of work intensification and proved functional to management. Significant changes to accounting controls were made. External reporting ceased in violation of legal requirements — financial accounting became the preserve of the owning family and was beset with irregularities. Budgets became more market oriented and were transmitted downwards in a physical form to reinforce coercive pressures upon managers and thence the shop floor. The paper concludes by relating the findings to a revised model of transformation of control regimes in Bangladesh

  • A Bangladesh soap opera: privatisation, accounting, and regimes of control in a Less Developed Country
    Accounting Organizations and Society, 2001
    Co-Authors: Shahzad Uddin, Trevor Hopper
    Abstract:

    This paper reports an intensive case study of a soap manufacturing company in Bangladesh that was nationalised upon Bangladesh's independence in 1971 and privatised in 1993. Theoretically it is informed by Burawoy's contributions to labour process theory, especially how the consent of labour is manufactured through internal states, internal labour markets and games, and how regimes of control in Less Developed ex-colonial countries are transformed by state and production politics. How the role of accounting systems may shape and be shaped by these processes is traced. Nationalisation brought state attempts to manufacture consent by the methods described in Burawoy's depiction of hegemonic regimes. However, idealistic attempts to secure accountability, rational planning and control, and consent through bureaucratic means were subverted and transformed into a regime of political hegemony. Here control was secured by political interventions, often at the behest of trade unions, for party political rather than commercial ends. Detailed systems of accounting for control and accountability were maintained but became marginal, ritualistic, and de-coupled from operations. Privatisation brought changes consistent with Burawoy's prediction of coercive controls within a new despotic regime. New owners destroyed the internal state and internal labour markets and, following widespread redundancies, most workers were hired through internal subcontracting. The changes heightened worker divisions and rendered workers powerLess to resist. Gaming was observed but this relieved the pressures of work intensification and proved functional to management. Significant changes to accounting controls were made. External reporting ceased in violation of legal requirements - financial accounting became the preserve of the owning family and was beset with irregularities. Budgets became more market oriented and were transmitted downwards in a physical form to reinforce coercive pressures upon managers and thence the shop floor. The paper concludes by relating the findings to a revised model of transformation of control regimes in Bangladesh © 2001 Elsevier Science Ltd. All rights reserved

Ramiro Montealegre - One of the best experts on this subject based on the ideXlab platform.

  • managing information technology in modernizing against the odds Lessons from an organization in a Less Developed Country
    International Sugar Journal, 2003
    Co-Authors: Ramiro Montealegre
    Abstract:

    This case study of a Guatemalan sugar company focuses on management's role in implementing information technology (IT) in Less-Developed countries. It shows that even where the intellectual skills required to use IT are very scarce, in the long run the company may gain more from informating its environment than from merely automating its production processes. But the study also shows that managers must consciously and actively develop these intellectual skills in workers.

  • The interplay of information technology and the social milieu
    Information Technology & People, 1997
    Co-Authors: Ramiro Montealegre
    Abstract:

    Reviews the influence of Giddens’ structuration theory on information technology and implementation studies, highlighting how the interaction between the technology and the wider social setting have often been neglected. Offers Giddens’ conception of plural structural rules and resources as a possible framework for analyzing this interaction. Uses the proposed framework to analyze the introduction of computers into an agro‐industrial organization in a Less‐Developed Country. Shows that different social and organizational conditions influence the process of IT implementation, but at the same time this process reinforces or transforms the structural configurations over time. Thus, highlights the role that IT plays in social setting transformation.

  • managing information technology in modernizing an organization in a Less Developed Country
    Hawaii International Conference on System Sciences, 1997
    Co-Authors: Ramiro Montealegre
    Abstract:

    The study of a Guatemalan sugar company focuses on management's role in implementing of information technology in Less-Developed countries. The study shows that even where the intellectual skills required to use IT are very scarce, in the long run the company may gain more from "informating" its environment than from merely "automating" its production processes. But the study also shows that managers must consciously and actively develop these intellectual skills in workers.

Uzoamaka P Anakwe - One of the best experts on this subject based on the ideXlab platform.

  • it acceptance in a Less Developed Country a motivational factor perspective
    International Journal of Information Management, 2002
    Co-Authors: Murugan Anandarajan, Magid Igbaria, Uzoamaka P Anakwe
    Abstract:

    Under-Developed countries are recognizing the importance of information technology (IT). Studies show that many systems in these countries are under-utilized. This study examines factors that motivate users to accept technology. Data was collected from 143 computer users in Nigeria. The results suggest that social pressure is an important factor affecting technology acceptance.

  • technology acceptance in the banking industry a perspective from a Less Developed Country
    Information Technology & People, 2000
    Co-Authors: Murugan Anandarajan, Magid Igbaria, Uzoamaka P Anakwe
    Abstract:

    In the last decade, information technology has proven to be the major enabler that has helped multinational corporations to integrate their worldwide operations. However, studies show that many of these foreign subsidiaries, especially in Less‐Developed countries, under‐utilize their information systems, thus not making a significant contribution in improving the performance of organizations. Previous research, which investigated the factors that motivated individuals in accepting information technology, were conducted in Developed countries. Since Less‐Developed countries differ culturally from Developed countries, it is important to identify the factors which motivate individuals in these countries to accept as well as use information technology. This study seeks to investigate this issue. A comprehensive questionnaire on microcomputer acceptance and its resulting impact was collected from 88 users in six banks in Nigeria. The results suggest that social pressure is an important factor affecting microcomputer usage.

Kazuharu Kiyono - One of the best experts on this subject based on the ideXlab platform.

  • A Voluntary Subsidy Scheme for the Accounting Rate System in International Telecommunications Industries
    Journal of Regulatory Economics, 1999
    Co-Authors: Koji Domon, Kazuharu Kiyono
    Abstract:

    This paper proposes a new scheme complementing the current accounting rate system for international telecommunications industries. From an economic standpoint, the current accounting rate system results in high service charges as well as inefficient production. This is a source of contention between Developed countries and Less Developed countries. Although there have been discussions concerning the disadvantages of the accounting rate system, a concrete and workable alternative has not yet been proposed. In this paper, we shall propose a method, taking into account the utilization of a subsidy from a Developed Country to a Less Developed Country to reduce the accounting rate in international telecommunications, and this scheme brings a second-best solution.

  • a voluntary subsidy scheme for the accounting rate system in international telecommunications industries
    Journal of Regulatory Economics, 1999
    Co-Authors: Koji Domon, Kazuharu Kiyono
    Abstract:

    This paper proposes a new scheme complementing the current accounting rate system for international telecommunications industries. From an economic standpoint, the current accounting rate system results in high service charges as well as inefficient production. This is a source of contention between Developed countries and Less Developed countries. Although there have been discussions concerning the disadvantages of the accounting rate system, a concrete and workable alternative has not yet been proposed. In this paper, we shall propose a method, taking into account the utilization of a subsidy from a Developed Country to a Less Developed Country to reduce the accounting rate in international telecommunications, and this scheme brings a second-best solution. Copyright 1999 by Kluwer Academic Publishers

Trevor Hopper - One of the best experts on this subject based on the ideXlab platform.

  • a bangladesh soap opera privatisation accounting and regimes of control in a Less Developed Country
    Accounting Organizations and Society, 2001
    Co-Authors: Shahzad Uddin, Trevor Hopper
    Abstract:

    Abstract This paper reports an intensive case study of a soap manufacturing company in Bangladesh that was nationalised upon Bangladesh's independence in 1971 and privatised in 1993. Theoretically it is informed by Burawoy's contributions to labour process theory, especially how the consent of labour is manufactured through internal states, internal labour markets and games, and how regimes of control in Less Developed ex-colonial countries are transformed by state and production politics. How the role of accounting systems may shape and be shaped by these processes is traced. Nationalisation brought state attempts to manufacture consent by the methods described in Burawoy's depiction of hegemonic regimes. However, idealistic attempts to secure accountability, rational planning and control, and consent through bureaucratic means were subverted and transformed into a regime of political hegemony. Here control was secured by political interventions, often at the behest of trade unions, for party political rather than commercial ends. Detailed systems of accounting for control and accountability were maintained but became marginal, ritualistic, and de-coupled from operations. Privatisation brought changes consistent with Burawoy's prediction of coercive controls within a new despotic regime. New owners destroyed the internal state and internal labour markets and, following widespread redundancies, most workers were hired through internal subcontracting. The changes heightened worker divisions and rendered workers powerLess to resist. Gaming was observed but this relieved the pressures of work intensification and proved functional to management. Significant changes to accounting controls were made. External reporting ceased in violation of legal requirements — financial accounting became the preserve of the owning family and was beset with irregularities. Budgets became more market oriented and were transmitted downwards in a physical form to reinforce coercive pressures upon managers and thence the shop floor. The paper concludes by relating the findings to a revised model of transformation of control regimes in Bangladesh

  • A Bangladesh soap opera: privatisation, accounting, and regimes of control in a Less Developed Country
    Accounting Organizations and Society, 2001
    Co-Authors: Shahzad Uddin, Trevor Hopper
    Abstract:

    This paper reports an intensive case study of a soap manufacturing company in Bangladesh that was nationalised upon Bangladesh's independence in 1971 and privatised in 1993. Theoretically it is informed by Burawoy's contributions to labour process theory, especially how the consent of labour is manufactured through internal states, internal labour markets and games, and how regimes of control in Less Developed ex-colonial countries are transformed by state and production politics. How the role of accounting systems may shape and be shaped by these processes is traced. Nationalisation brought state attempts to manufacture consent by the methods described in Burawoy's depiction of hegemonic regimes. However, idealistic attempts to secure accountability, rational planning and control, and consent through bureaucratic means were subverted and transformed into a regime of political hegemony. Here control was secured by political interventions, often at the behest of trade unions, for party political rather than commercial ends. Detailed systems of accounting for control and accountability were maintained but became marginal, ritualistic, and de-coupled from operations. Privatisation brought changes consistent with Burawoy's prediction of coercive controls within a new despotic regime. New owners destroyed the internal state and internal labour markets and, following widespread redundancies, most workers were hired through internal subcontracting. The changes heightened worker divisions and rendered workers powerLess to resist. Gaming was observed but this relieved the pressures of work intensification and proved functional to management. Significant changes to accounting controls were made. External reporting ceased in violation of legal requirements - financial accounting became the preserve of the owning family and was beset with irregularities. Budgets became more market oriented and were transmitted downwards in a physical form to reinforce coercive pressures upon managers and thence the shop floor. The paper concludes by relating the findings to a revised model of transformation of control regimes in Bangladesh © 2001 Elsevier Science Ltd. All rights reserved