Challenges of implementing management accounting innovations
- Oyewo, Babajide, Hussain, Syed T, Simbi, Chipo
- Authors: Oyewo, Babajide , Hussain, Syed T , Simbi, Chipo
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/426264 , vital:72336 , xlink:href="https://www.jstor.org/stable/48717780"
- Description: This study investigates the challenges of implementing innovative management accounting techniques, referred to as strategic management accounting (SMA), the interrelationship among the challenges and the impact of the challenges on SMA usage intensity. From the analysis of survey data obtained from listed manufacturing companies in Nigeria, the result supports the conclusion that SMA implementation challenges are interrelated. However, lack of top management support and low awareness/lack of knowledge are contributory to most of the implementation challenges. The challenges discouraging the intensive use of SMA are the perception that SMA implementation is unnecessary as strategy issues are already integrated in other functions within the organization, high implementation cost and problems relating to information flow between departments within the organization. The current study contributes to knowledge in the sense that it is the first (to the researchers’ knowledge) to examine specifically the interrelationship among SMA implementation challenges in the Nigerian context, thereby drawing attention to the need to consider the challenges to embracing management accounting innovations holistically. Knowledge of SMA implementation challenges could help explain the low adoption rate of SMA in developing countries. Such knowledge might be helpful in providing a robust response to the challenges of implementing management accounting innovations.
- Full Text:
- Date Issued: 2022
- Authors: Oyewo, Babajide , Hussain, Syed T , Simbi, Chipo
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/426264 , vital:72336 , xlink:href="https://www.jstor.org/stable/48717780"
- Description: This study investigates the challenges of implementing innovative management accounting techniques, referred to as strategic management accounting (SMA), the interrelationship among the challenges and the impact of the challenges on SMA usage intensity. From the analysis of survey data obtained from listed manufacturing companies in Nigeria, the result supports the conclusion that SMA implementation challenges are interrelated. However, lack of top management support and low awareness/lack of knowledge are contributory to most of the implementation challenges. The challenges discouraging the intensive use of SMA are the perception that SMA implementation is unnecessary as strategy issues are already integrated in other functions within the organization, high implementation cost and problems relating to information flow between departments within the organization. The current study contributes to knowledge in the sense that it is the first (to the researchers’ knowledge) to examine specifically the interrelationship among SMA implementation challenges in the Nigerian context, thereby drawing attention to the need to consider the challenges to embracing management accounting innovations holistically. Knowledge of SMA implementation challenges could help explain the low adoption rate of SMA in developing countries. Such knowledge might be helpful in providing a robust response to the challenges of implementing management accounting innovations.
- Full Text:
- Date Issued: 2022
Power, Powerlessness and Radical Protest in Contemporary Cameroonian Popular Music
- Authors: Sone, Enongene Mirabeau
- Date: 2021
- Subjects: Popular music Marginal society Power (Social sciences) Article
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/11260/6896 , vital:52474 , xlink:href="https://doi.org/10.1080/18125980.2021.1947154"
- Description: The fraught relationship between popular music and the various kinds of power in Africa has stimulated intensive scholarship and encouraged heated discussions on the topic. Of special interest seems to be the multifaceted character of that interrelationship. It is generally agreed that artistic expression is influenced by political power and that the two mutually inform and shape each other. This article examines the themes of power, powerlessness, and protest as they affect political governance in Cameroon, Central Africa, and as they are reflected in Cameroonian popular music. It further shows how popular songs are used to examine fundamental issues of national concern and to criticise the political leadership. The purpose of the article is to demonstrate how popular music can open a window of understanding into the current political process in Cameroon with a view to drawing implications for positive change. Written against the background of new historicism and postcolonial theories, the article is built on the assumption that popular music is a vibrant and dynamic form of oral literature which is shaped by social, economic, and political forces in present-day Cameroon. As a result, popular music has the potential to play a role in influencing a society’s perception and sense of direction. The article concludes by recommending that if the issues of power and marginality in Cameroon are to be addressed more successfully, and if the politically fraught conditions are to be ameliorated, then Cameroonians must be prepared to undergo a radical change of mentality. Keywords: Cameroon; marginalisation; popular music; power; powerlessness; radical protest
- Full Text:
- Date Issued: 2021
- Authors: Sone, Enongene Mirabeau
- Date: 2021
- Subjects: Popular music Marginal society Power (Social sciences) Article
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/11260/6896 , vital:52474 , xlink:href="https://doi.org/10.1080/18125980.2021.1947154"
- Description: The fraught relationship between popular music and the various kinds of power in Africa has stimulated intensive scholarship and encouraged heated discussions on the topic. Of special interest seems to be the multifaceted character of that interrelationship. It is generally agreed that artistic expression is influenced by political power and that the two mutually inform and shape each other. This article examines the themes of power, powerlessness, and protest as they affect political governance in Cameroon, Central Africa, and as they are reflected in Cameroonian popular music. It further shows how popular songs are used to examine fundamental issues of national concern and to criticise the political leadership. The purpose of the article is to demonstrate how popular music can open a window of understanding into the current political process in Cameroon with a view to drawing implications for positive change. Written against the background of new historicism and postcolonial theories, the article is built on the assumption that popular music is a vibrant and dynamic form of oral literature which is shaped by social, economic, and political forces in present-day Cameroon. As a result, popular music has the potential to play a role in influencing a society’s perception and sense of direction. The article concludes by recommending that if the issues of power and marginality in Cameroon are to be addressed more successfully, and if the politically fraught conditions are to be ameliorated, then Cameroonians must be prepared to undergo a radical change of mentality. Keywords: Cameroon; marginalisation; popular music; power; powerlessness; radical protest
- Full Text:
- Date Issued: 2021
Tyrannical masters no more?: Promissory insurance warranties after Viking Inshore Fishing (Pty) Ltd v Mutual and Federal Insurance Co Ltd
- Authors: Glover, Graham B
- Date: 2019
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/186701 , vital:44526 , xlink:href="https://hdl.handle.net/10520/EJC-1b0c21b6eb"
- Description: Federal Insurance Co Ltd for the law on promissory insurance warranties are considered. The article begins with an overview of the traditional position, which has been that such warranties are to be strictly interpreted and enforced, no matter the harshness of the result. Thereafter, the article discusses the contrasting decisions in Viking Inshore Fishing (Pty) Ltd v Mutual and Federal Insurance Co Ltd in the Western Cape High Court and the SCA. Wallis JA suggested on appeal that the strict traditional approach to promissory warranties was no longer appropriate, but without having to decide the point. The article next considers the implications of an obiter dictum of the SCA, in a matter relating to a court exercising admiralty jurisdiction, on insurance law in general. Thereafter, the article proposes that Wallis JA’s comments indicate an important change to our law on promissory warranties, specifically in relation to the need for there to be a causal link between the insured’s breach of the warranty and the loss suffered, before an insurer may exercise the power to repudiate the contract. Although others have made the causal-link argument before, this article tries to explain and situate this development in two doctrinal contexts: the modern law on contractual interpretation; and the doctrine of public policy. A supplementary argument relates to the drawing together of the law on promissory warranties with the rules relating to cancellation for major breach, in cases where an insurer pursues that remedy.
- Full Text:
- Date Issued: 2019
- Authors: Glover, Graham B
- Date: 2019
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/186701 , vital:44526 , xlink:href="https://hdl.handle.net/10520/EJC-1b0c21b6eb"
- Description: Federal Insurance Co Ltd for the law on promissory insurance warranties are considered. The article begins with an overview of the traditional position, which has been that such warranties are to be strictly interpreted and enforced, no matter the harshness of the result. Thereafter, the article discusses the contrasting decisions in Viking Inshore Fishing (Pty) Ltd v Mutual and Federal Insurance Co Ltd in the Western Cape High Court and the SCA. Wallis JA suggested on appeal that the strict traditional approach to promissory warranties was no longer appropriate, but without having to decide the point. The article next considers the implications of an obiter dictum of the SCA, in a matter relating to a court exercising admiralty jurisdiction, on insurance law in general. Thereafter, the article proposes that Wallis JA’s comments indicate an important change to our law on promissory warranties, specifically in relation to the need for there to be a causal link between the insured’s breach of the warranty and the loss suffered, before an insurer may exercise the power to repudiate the contract. Although others have made the causal-link argument before, this article tries to explain and situate this development in two doctrinal contexts: the modern law on contractual interpretation; and the doctrine of public policy. A supplementary argument relates to the drawing together of the law on promissory warranties with the rules relating to cancellation for major breach, in cases where an insurer pursues that remedy.
- Full Text:
- Date Issued: 2019
“Ha! Relationships? I only shout at them!”: Strategic management of discordant rapport in an African small business context
- Lauriks, Sanne, Siebörger, Ian, de Vos, Mark
- Authors: Lauriks, Sanne , Siebörger, Ian , de Vos, Mark
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/385338 , vital:68009 , xlink:href="https://doi.org/10.1515/pr-2015-0002"
- Description: This study demonstrates how and why interactants at a tyre fitment centre in Grahamstown, South Africa, manage discordant interpersonal relationships in strategic ways. Individuals in a post-apartheid small business respond to their social and economic context and exercise agency to their advantage in doing so. This study draws on linguistic ethnography (Rampton 2007) and the Rapport Management Framework (RMF, Spencer-Oatey 2000b, 2011), itself a development of politeness theory (Brown and Levinson 1987). An initial RMF analysis ran into difficulties around interactions that at first glance appeared to be oriented toward Rapport Challenge and Neglect. Upon closer examination, it appeared that discordant rapport was being actively maintained in this business. This led us to address underdeveloped areas of RMF that were not responsive enough to describe naturally occurring small business interactions, and propose an Enhanced Rapport Management Framework to overcome its inadequacies. We conclude that people may deliberately maintain discordant relationships when it is in their best interests to do so. Thus, contrary to a common-sense belief that harmonious social relations are an intrinsic good, we found that promoting discordant social relations can be understood as a rational response to individuals’ social and economic contexts, particularly in conditions such as those in many postcolonial African societies.
- Full Text:
- Date Issued: 2015
- Authors: Lauriks, Sanne , Siebörger, Ian , de Vos, Mark
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/385338 , vital:68009 , xlink:href="https://doi.org/10.1515/pr-2015-0002"
- Description: This study demonstrates how and why interactants at a tyre fitment centre in Grahamstown, South Africa, manage discordant interpersonal relationships in strategic ways. Individuals in a post-apartheid small business respond to their social and economic context and exercise agency to their advantage in doing so. This study draws on linguistic ethnography (Rampton 2007) and the Rapport Management Framework (RMF, Spencer-Oatey 2000b, 2011), itself a development of politeness theory (Brown and Levinson 1987). An initial RMF analysis ran into difficulties around interactions that at first glance appeared to be oriented toward Rapport Challenge and Neglect. Upon closer examination, it appeared that discordant rapport was being actively maintained in this business. This led us to address underdeveloped areas of RMF that were not responsive enough to describe naturally occurring small business interactions, and propose an Enhanced Rapport Management Framework to overcome its inadequacies. We conclude that people may deliberately maintain discordant relationships when it is in their best interests to do so. Thus, contrary to a common-sense belief that harmonious social relations are an intrinsic good, we found that promoting discordant social relations can be understood as a rational response to individuals’ social and economic contexts, particularly in conditions such as those in many postcolonial African societies.
- Full Text:
- Date Issued: 2015
The relationship between marital status and life satisfaction among South African adults
- Botha, Ferdi, Booysen, Frikkie
- Authors: Botha, Ferdi , Booysen, Frikkie
- Date: 2013
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/396207 , vital:69158 , xlink:href="https://hdl.handle.net/10520/EJC138900"
- Description: This article examines the association between marital status and reported life satisfaction in South Africa. Using the 2008 National Income Dynamics Survey, the relationship between marital status and life satisfaction is heterogeneous. In the overall sample, life satisfaction is significantly higher for married compared to widowed individuals, while the former are more satisfied than those from all other marital statuses. In the overall and female samples, married people are more satisfied compared to those from all other marital status groups. Married men are not significantly more satisfied than men from other marital statuses as a whole. Marriage is positively associated with life satisfaction among women, but not among men.
- Full Text:
- Date Issued: 2013
- Authors: Botha, Ferdi , Booysen, Frikkie
- Date: 2013
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/396207 , vital:69158 , xlink:href="https://hdl.handle.net/10520/EJC138900"
- Description: This article examines the association between marital status and reported life satisfaction in South Africa. Using the 2008 National Income Dynamics Survey, the relationship between marital status and life satisfaction is heterogeneous. In the overall sample, life satisfaction is significantly higher for married compared to widowed individuals, while the former are more satisfied than those from all other marital statuses. In the overall and female samples, married people are more satisfied compared to those from all other marital status groups. Married men are not significantly more satisfied than men from other marital statuses as a whole. Marriage is positively associated with life satisfaction among women, but not among men.
- Full Text:
- Date Issued: 2013
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