ORCID Profile
0000-0002-5950-089X
Current Organisation
Federation University
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Publisher: Emerald
Date: 16-11-2021
Abstract: This study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into superior performance building upon the premise of the natural resource orchestration perspective. Data were collected based on a survey data set from 118 Chief Financial Officers of publicly listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0) as a method that enjoys minimum demands concerning normality assumptions and s le size. The findings support the full mediation effect of SMCS on the relationship between CSR and organizational performance. This implies that CSR affects performance only through the mediating role of SMCS. The central premise in the proposed theoretical framework is that the utilization of proper management control mechanisms (i.e. SMCS) can help the organization to better synchronize, measure and manage – i.e. “orchestrate” – the social, environmental and economic impacts, and this, in turn, leads to improved organizational performance. To the best of the authors’ knowledge, this is the first study of its kind, building on a unique synthesis of the agency cost perspective and resource orchestration theory, to introduce the “natural resource orchestration” approach for examining the intervening role of SMCS between CSR and organizational performance.
Publisher: SAGE Publications
Date: 23-12-2011
DOI: 10.1177/097215091001200103
Abstract: This study examines the annual reports of the top 20 information technology companies listed on the Bombay Stock Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content analysis of the annual reports makes it ly clear that intellectual capital recording by the Indian IT companies is very low and that intellectual capital reporting has not got any preference or priority for the mentors of Indian corporations. The average number of items reported by the companies is deplorably low and only a small percentage of the total firms studied have actually reported intellectual capital in their annual reports. The reporting of intellectual capital is not consistent and the study also finds that a range of different types of reporting formats have been used for communicating intellectual capital information in the annual reports. There is no established financial reporting framework for the disclosures of intellectual capital and there are no guidelines on the reporting of intellectual capital from the worldwide accounting bodies and the accounting profession.
Publisher: Emerald
Date: 22-05-2020
Abstract: The purpose of this paper is to provide a historical account of four unsuccessful merger attempts between Australia’s two major professional accounting bodies over a 30-year period (1969 to 1998), each of which ultimately failed. An analysis of the commonalities and differences across the four attempts is provided and social identity theory is used to explain the differences between members level of support for these merger bids. This study adopts a qualitative approach using a historical research methodology to source surviving business records from public archives and other data gathered from oral history interviews. The study found that, across all four merger attempts between Australia’s two professional accounting bodies, there was strong support from society members (the perceived lower-status group) and opposition exhibited by institute members (the perceived higher-status group). This study also found that the perceived higher-status organisation always initiated merger discussions, while its members rejected the proposals in the members’ vote. This paper focusses on the Australian accounting profession, considering a historical account of merger attempts. Further research is required that includes interviews and surveys of those involved in making decisions regarding merger attempts. This paper is the first to examine in detail these four unsuccessful merger attempts between the largest accounting organisations in Australia.
Publisher: Emerald
Date: 12-04-2013
Publisher: Emerald
Date: 11-07-2016
Abstract: – The purpose of this paper is to measure the intellectual capital performance of Indian banks and established a relationship between intellectual capital and return on assets (ROA). The paper also compared the intellectual capital performance of public sector and private sector banks. – This study is based on secondary data from the top 20 Indian banks. Ten banks were selected from each of the public and private sectors on the basis of paid-up equity capital. The analysis was made using the value added intellectual coefficient, the coefficient of variation, exponential growth rates, trend analysis, Yule’s coefficient, the coefficient of correlation, the F -test and the t -test. – The study revealed that private sectors have performed relatively better regarding the creation of total information coefficient (IC). However, the ROA was still below the international benchmark of 1 percent. The major cause of the lower IC and the reduced ROA is disproportionate to the increase in capital employed and escalating non-performing assets in the Indian banking sector. – The study focussed on managers and identified the causes of lower performance. It proposed numerous strategies to improve the aggregate score of IC, which is closely related to bank profitability. – This is the first study to make a comparative analysis of intellectual capital performance in public and private sector banks in India and in addition to the traditional style of measuring sectoral performance. Further, the study employed new statistical tools, such as Yule’s coefficient of association, to establish the association between performance variables.
Publisher: SAGE Publications
Date: 22-12-2014
Abstract: The distinctive Indian caste system ides Hindu society into a hierarchy of four varnas, each of which also has a traditional association with particular categories of occupations. This exploratory study examines the interplay between varna and the emergent organised accounting profession in India. Using the earliest available membership list of the Institute of Chartered Accountants of India (ICAI) – being 1953, just four years after the organisation’s formation – a comprehensive classification of the caste status of the Hindu membership was undertaken. Among other findings, this revealed a significant over-representation of the Brahman upper caste relative to this caste’s presence in the general population. This Brahman presence is posited as having endowed a status to the accounting occupation that aided the replication in India of the British model of professional organisation. However, it also meant that the formation of the ICAI would predominantly benefit an already privileged social stratum and contribute to perpetuating traditional caste hierarchies within the modern occupation of professional accounting.
Publisher: Virtus Interpress
Date: 2013
Abstract: The purpose of this paper is to examine corporate social responsibility (CSR) reporting by the BSE TECk Sector in the developing economy of India. Using content analysis, this study analyses the disclosures of corporate social responsibility elements by the BSE TECk Sector in the annual reports. CSR disclosures are analysed in context of sources, nature and the item of information.The findings of the study advice that all the companies in the BSE TECk index disclose social issues in their annual reports. Human resources related issues have found greater attention in annual report of the s le companies and less attention has been provided to ethical issues. The study highlights that it is important for the corporate sector to disclose CSR related matters as part of their overall corporate and business performance reporting model. The paper also provides some practical implications about reporting of socially responsible activities for knowledge based companies.
Publisher: Informa UK Limited
Date: 21-12-2020
Publisher: Emerald
Date: 19-10-2012
DOI: 10.1108/14691931211276142
Abstract: The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different economies. The study investigates the top 20 firms by market capitalisation listed on the Bombay Stock Exchange in India and the Australian Stock Exchange in Australia in the year 2007‐2008. Using the content analysis method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia. Statistical tools and graphs have been used to compare and contrast ICD disclosures in two countries. The study has identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a higher scale than Australian Software and Technology Sector companies. However, Levels of voluntary IC disclosure are found to be low in both the nations and most of the disclosures are declarative in nature. This lack of consistency in reporting practices makes comparisons across countries difficult. The paper emphasises the need for a uniform and consistent framework for the reporting of intellectual capital items. The results of this exploratory study on the knowledge based industrial sector can be used by researchers to explore different types of IC reporting initiatives pursued across specifically knowledge based industrial sectors. This study offers insights into comparative trends in IC disclosure practices of software and technology sector companies operating in a developed and a developing country.
No related grants have been discovered for Jasvinder Sidhu.