14 research outputs found
Strengthening Albania's whistleblowing framework : a key step in effectively fighting corruption
No full textAuthor: Jonida Jan
How management accountants address the challenges of energy and climate change reporting: evidence from a longitudinal case study
No full textThis study examines how management accountants contribute to address the challenges of energy and climate change reporting. Through a four-year longitudinal case study based on interviews and documentary analysis of a leading Italian multi-utility company, this research relies on institutional theory to explore how management accountants influence corporate practices to meet the demands of the Sustainable Development Goals, specifically concerning Goal 7 and Goal 13.
The findings suggest that management accountants should follow a seven-step incorporating key strategies such as defining, constructing identities, educating, enabling, mimicry, embedding and routinizing, and policing, relying on cognitive, organizational, interpersonal, and behavioral competencies to address energy and climate change challenges.
A hybrid, dynamic, and context-specific view of management accountants emerges, emphasizing their dual role in traditional accounting tasks and business-supporting corporate activities. This study illustrates the evolving role of management accountants in integrating climate change issues within corporate reporting practices, highlighting their strategic importance in promoting sustainability
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects
No full textPurpose – The purpose of this paper is to investigate how a humanitarian disaster as Covid-19 shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how Covid-19 affects the work, role, and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants’ work due to a disaster like Covid-19.
Design/methodology/approach – This is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.
Findings – The contingent shock embodies both a reactive and adaptive approach in the accountants’ professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants’ experience helps to understand how the Covid-19 pandemic contingently shapes the working approach of accountants with both short-term and long-term organisational implications.
Originality/value – Based on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of Covid-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global Covid-19 crisis, its impacts, and opportunities for future research
The relationship between sustainable performance and economic value: an evaluation of the economic implications of sustainable development goals
No full textThis paper aims at investigating the potential effect of sustainable performance on economic value on a global country level, responding to the recent calls for accelerating the worldwide achievement of sustainable development goals (SDGs). Based on assessing the sustainable performance of the 193 UN country members for the period of 2015–2023, it is found that countries that achieve higher scores of SDGs have better economic values, represented in higher GDP outputs and lower inflation rates. These results provide two main contributions. First, the paper attempts to fill the gap in literature through providing insights on how the SDGs are being integrated into different contexts and the potential contribution of that integration to the national economic performance of each country. Second, the findings of the paper would be of interest to national/governmental policy and decision makers toward such integration
The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?
No full textPurpose – This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and
represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell’arte, an Italian form of improvisational
theatre commenced in the 15th century.
Design/methodology/approach – The authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.
Findings – This study shows the change of the accountant stereotype from the medieval age to the Renaissance.
The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century’s Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, familyoriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.
Originality/value – This study engages with accounting history literature accountants’ stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype
connotations in the 14th century
The impact of humanitarian disaster on the working approach of accountants: a study of contingent effects
No full textPurpose – The purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease
2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants’ work due to a disaster like COVID-19.
Design/methodology/approach – This is a qualitative study with an action research approach. The
research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.
Findings – The contingent shock embodies both a reactive and adaptive approach in the accountants’
professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock.
The accountants’ experience helps to understand how the COVID-19 pandemic contingently shapes the
working approach of accountants with both short- and long-term organisational implications.
Originality/value – Based on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research
From Global Origins to Local Fields%253A First Comprehensive Profiling of Nigella sativa L. Nutritional and Fatty Acid Composition in Albanian Agroecological Conditions
No full textNigella sativa L. (black cumin) is a widely used medicinal and nutritional crop, yet its chemical characteristics under Albanian agroecological conditions remain unexplored. This study provides the first assessment of the fatty acid profile and macronutrient composition of N. sativa L. varieties cultivated in Tirana, with the aim of supporting breeding efforts, functional food development, and crop diversification. Eight varieties originating from different countries were grown at the Experimental Didactic Field of the Agricultural University of Tirana. Mature seeds were analyzed for fatty acids following derivatization to FAMEs using GCMS-QP2010 Ultra, while macronutrient concentrations (Na, K, Ca, Mg, P) were quantified using ICP-MS. The varieties exhibited significant inter-varietal variability. T7 showed the highest monounsaturated fatty acids (21.9%25) and calcium concentration (2,012.31 mg kg⁻¹). T8 recorded the highest saturated fatty acids (17.2%25) and sodium level (128.58 mg kg⁻¹), whereas T4 had the highest polyunsaturated fatty acids (63.0%25). For minerals, T3 contained the greatest potassium (11,450.19 mg kg⁻¹) and magnesium (2,904.45 mg kg⁻¹), while T5 had the highest phosphorus content (9,309.01 mg kg⁻¹). These results highlight substantial nutritional diversity within N. sativa L. grown under Tirana conditions, identifying promising genotypes with superior fatty acid and mineral profiles. Such genotypes have strong potential for use in functional foods, nutraceutical production, and sustainable agricultural development
The “accountant” stereotype in the Florentine medieval popular culture: "galantuomini" or usurers?
No full textPurpose:
This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012) who stated that the foundation of the stereotype was in Commedia dell’arte, an Italian form of improvisational theatre commenced in the 15th century.
Design/methodology/approach:
We applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348¬–1351). We explored a synchronic perspective of historical investigation through a ‘cross-author’ comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political, and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the ‘manifesto’ of the popular culture in the Florentine medieval times.
Findings:
This study shows the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century’s Florentine gentlemen (‘i galantuomini’) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a ‘servant of capitalism’, ‘dishonest person, excessively fixated with money’, ‘villain and evil’, and ‘excessively rational’. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this ‘commercial man’ takes a more prestigious role in the society. In The Decameron the accountant is depicted as a ‘hero’, ‘gentleman’, ‘family-oriented person with a high level of work commitment’, and ‘colourful persona, warm, and emotional’. Overall, we provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.
Originality/value:
This study engages with accounting history literature accountants’ stereotypes in an unexplored context and time-period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works, and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focusing on the investigation of the accountant stereotype connotations in the 14th century
The Differences of Job Satisfaction and Organizational Commitment among Public and Private Employees in the Electrical Sector
No full textIn the present study, job satisfaction and organizational commitment were investigated. The data was gathered from a total of 142 working employees in the public (N = 71) and private (N=71) electrical sector in North Albania and in Tirana. Of them, 55.6% were male (N= 79) and 44.4% were females (N= 65). The sample age varied from 19 to 64 years. Two factor analyses were conducted. The first factor analysis was done to check whether Spector's job satisfaction scale could be divided into 9 facets as the author suggested.Another factor analysis was conducted to look into at whether the short form of organizational commitment did distinguish among different types of commitment namely, affective, normative, and continuance commitment.Reliability analyses were conducted with all the above-mentioned scales.Also correlation analysis was conducted;all the investigated variables were related to each other and had shared variance.Results supported both hypotheses that were stated ifprivate employees of the electrical sector are more satisfied with their jobs compared to their colleagues working in the public sector?(h1) and if public employees of the electrical sector are more committed to their jobs compared to their colleagues working in the private sector?(h2) Job satisfaction was found to be in higher levels in private sector as compared to the public sector. In the present study findings, public sector employees resulted more committed to their work, thisis related to the fact thati nitially the public sector employees have a longer stay in the public company than the private company employees. Second, although public sector employees resulted less satisfied than private sector employees, they exhibit higher levels of commitment at work because this is related to the cognitive dissonance theory(Leon Festinger1957)
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects
No full textPurpose
The purpose of this paper is to investigate how a humanitarian disaster as coronavirus disease 2019 (COVID-19) shapes the working approach of accountants. This research is motivated by the call for more in-depth analyses of how COVID-19 affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants' work due to a disaster like COVID-19.
Design/methodology/approach
This is a qualitative study with an action research approach. The research relies on semi-structured interviews and the active participation of a co-author in a professional organisation under investigation. Data collected are analysed using thematic analysis through an inductive interpretative approach.
Findings
The contingent shock embodies both a reactive and adaptive approach in the accountants' professional work. From a theoretical perspective, this study identifies nine contingent phases related to shock. The accountants' experience helps to understand how the COVID-19 pandemic contingently shapes the working approach of accountants with both short- and long-term organisational implications.
Originality/value
Based on the literature survey, this is the first study to adopt an action research approach to engage with the complex dynamics involved in the social context of COVID-19 by discovering the effective actions, reactions, changes and solutions to problems experienced by professional accountants. This approach helps to build knowledge that enhances professional, and community practises by answering the call for multidisciplinary contributions in accounting to address the global COVID-19 crisis, its impacts and opportunities for future research
