An exploratory study of management accounting and control systems in a developing country

This thesis reports on the results of case studies in four commercial banks in Nigeria. The study focuses how management accounting and control systems (MCS) operate in the four banks. The study is motivated by the dearth of literature on management accounting practices in the developing world in general and in Nigeria in specific. The case study approach adopted in conducting the research was useful in exploring the dynamics of the MCS in the organisations. Data was gathered from two sources. First, semi-structured interviews were conducted with managers at the head office, regional office and branches of each bank. The participants were selected from different backgrounds and managerial levels to provide broader understanding of the operations of the MCS. Second, various internal and external documents were reviewed to provide supporting evidence for the interview results. New institutional sociology (NIS) provided the theoretical framework to understand the results. NIS provided explanations for how the MCS in the four banks were shaped by diverse external and internal factors. The key factors identified as shaping the operations of the MCS were the need to comply with the regulatory environment (coercive isomorphism), the need to maintain social and cultural support (normative isomorphism) and the need to imitate successful organisations in order to appear legitimate (mimetic isomorphism). The study also examines the interplay between the institutional forces, market forces and infra-organisational power relations. This analysis is necessary to overcome the criticism of NIS that it downplays the role of market forces, agency and intra-organisational relations. The findings of the study have implications for understanding the operations of MCS in the developing world.

Determinants of sales performance in insurance industry:a cross-cultural comparison between the UK and Malaysia

This thesis is concerned with an empirical investigation of the factors that predict a successful salesperson, using a cross-cultural comparison of two countries: the UK and Malaysia. Besides collecting quantitative data, qualitative data on organisational, environmental and cultural factors were also collected through interviews, personal and case observations. The quantitative data consist of sixteen independent factors and three dependent factors. The independent variables include self-efficacy, self-esteem, locus of control, self-monitoring, extrinsic motivation, intrinsic motivation, experience, training perception, role ambiguity, role conflict, role inaccuracy, gender, age, education, race and religion. The dependent variables are performance target achieved, performance earnings and performance ratings. Questionnaires were distributed to about 500 salespersons in each country, from three insurance companies in the UK and two insurance companies in Malaysia. Response rates were 75 and 50 percent from the UK and Malaysia respectively. The survey results indicated that a salesperson's performance in the UK is predicted by self-efficacy, internal locus of control, self-esteem, extrinsic motivation, experience, training perceptions, role conflict and gender. In Malaysia, a salesperson's performance is predicted by self-efficacy, self-monitoring, experience, role conflict, role ambiguity, education, gender, race and religion. Self-efficacy, experience, role conflict and gender are common predictors of salespersons' performance in both cultures. The likely explanation for these results is culture differences, i.e. UK has a homogeneous culture, while Malaysia has a heterogeneous one. Results from the case observations, such as organisational and environmental factors, give supporting evidence in explaining the empirical results. Implications from the findings are discussed from two aspects: (1) theoretical implications for divergence/convergence theory, Hofstede's model, Churchill's model, and (2) managerial implications for selection, training, motivation and appraisal.

A cross-cultural approach to understanding entrepreneurial intention

The current research aims to shed light on the role of culture in the formation of career intentions. It draws on the Theory of Planned Behavior (TPB; Ajzen), which has been widely employed to predict intentions, including entrepreneurial career intentions, but past research has almost exclusively been conducted in "Western" countries. The current research specifically explores the extent to which both the strength of relationships of TPB predictors with entrepreneurial career intentions and the TPB predictors themselves are invariant across cultures. The study compares six very different countries (Germany, India, Iran, Poland, Spain, and the Netherlands), drawing on an overall sample of 1,074 students and their assessments of entrepreneurial career intentions. Results support culture universal effects of attitudes and perceived behavioral control (self-efficacy) on entrepreneurial career intentions but cultural variation in the effects of subjective norm. © The Curators of the University of Missouri 2012.

"And a child shall lead them?": Slavery, childhood, and African cultural identity in Jamaica, 1750--1838

Based primarily on archival evidence collected in Jamaica, this dissertation examined the nature of childhood in the plantation complex between 1750 and 1838, how colonial society and the slave community defined childhood, and how that definition changed over time. It proves how childhood and slavery influenced and changed each other during these years, with the abolitionist movement standing as the main catalyst for change. Although this project chronologically examined the changing nature of slave childhood in Jamaica through four shifts of Jamaican history, each chapter topically focused on slave childhood through the lenses of labor, family, resistance, race, status, culture, education, and freedom. ^ The research showed that although slavery forced slave children into an early adulthood, childhood was a contested process that changed with each generation of children. As the abolitionist movement motivated changes in planter opinion on the value of children to the plantation economy, planters placed increased responsibility on slave children to lead them towards economic stability and profitability. Meanwhile, slave children struggled to survive slavery by reinventing and modifying their ideas of family and kinship and reacting to their situation through various acts of resistance. Although slave parents gained many opportunities to raise their children on their own terms, they struggled to maintain control over that process as planters attempted to change the nature of African cultural identity in Jamaica by impressing Christian and English values on slave children. Under apprenticeship, childhood returned to its previous status as a liability in the eyes of the Jamaican planters. Yet, Jamaican children faced the prospect of an unwritten childhood, one that was free from planter control and gave Jamaican laborers hope for the future. In the end, this dissertation told the story of an overlooked childhood, one that was often defined by Jamaican planters, but frequently contested by the slaves themselves. ^

Speeches and paradoxes of cultural mediation: A practice between the elite and the cultural poverty

This text analyzes the speeches of a group of cultural mediators working in Madrid in public and private institutions of arts. The group was organized as part of the activities of the European Project Divercity: Diving into Diversity in Museums and the City of the Complutense University in March 2015. The aim of the interview was to unravel what they mean by diversity in the profession, and analyze the contradictions and objectives professions that arise in this new field of work.

Los emigrantes en las áreas mineras y las ciudades de Hispania: religión, identidades y difusión cultural

En el presente artículo analizamos los desplazamientos de cultos indígenas hispanos desde distintas áreas de la Península Ibérica hacia los principales lugares de inmigración en Hispania: las áreas mineras y las ciudades. Proponemos que estos grupos de emigrantes rendían culto en su nueva residencia a las deidades que veneraban en sus regiones de procedencia como un medio de preservar su cohesión social y su identidad cultural. La dureza de la vida laboral en las áreas mineras reforzaba la necesidad de fortalecer los lazos culturales.

Estados Unidos y la guerra por el desarrollo: el control de la natalidad en Chile, 1960-1970

Bajo el paradigma de modernización y desarrollo norteamericano -y en un contexto de Guerra Fría-, durante la década de 1960 se adecuaron a la realidad chilena programas de control de natalidad que no sólo buscaron disminuir las altas tasas de mortalidad materno infantil, sino que además respondieron al proyecto de seguridad hemisférica norteamericana de contención a posibles revoluciones populares en países del Tercer Mundo.

Cultural influences on positive affect and reward processing in depressed youth

Thesis (Ph.D.)--University of Washington, 2016-07

DOCUMENT CONTROL OF MARINE BIODIVERSITY GULF OF NICOYA, COSTA RICA

In Costa Rica, the documentary check is carried out, is insufficient, the increase in book production, making it difficult to keep track of document production in different formats or themes.Therefore it is necessary to have a documentary Control of Marine Biodiversity of the Gulf of Nicoya, Costa Rica, including from 1882 to early 2006, to serve as a contribution to cultural and scientific heritage, benefiting users and researchers concerned in the issue of marine biodiversity.This control will help to rescue the national and individual identity, being a contribution to national and universal document control, performed with standards set at national, regional or international helps to have the information, properly systematized, it is also a legacy to research in marine sciences and coastal favor the National University of Costa Rica currently has two stations in marine biology and coastal area at the sole attraction the Gulf of Nicoya, Costa Rica.

CONTROL DOCUMENTAL SOBRE GRUPOS ÉTNICOS INDÍGENAS COSTARRICENSES: 1980-2003

En Costa Rica se ha hecho poco por realizar el control documental nacional sobre grupos étnicos indígenas, esto puede ser tipificado como una debilidad, dos obras son el universo de fuentes de referencia.La necesidad de contar con el control documental sobre/de grupos étnicos indígenas costarricenses entre 1980-2003, es el propósito que persiguió esta investigación, además brindar un aporte de valor histórico, cultural y científico a aquellas personas interesadas en la temática indígena costarricense.Este control documental pretende agrupar la temática en estudio de dicho período. Es importante mencionar que en Costa Rica existen controles documentales sobre otras temáticas, no así de la temática indígena.Este control facilitará el rescate de la cultura indígena costarricense, es un aporte al control documental nacional y universal, contiene documentos de los años comprendidos entre 1980-2003, el mismo es fundamental para el acceso y disponibilidad de la información que forma parte de la actividad propia del profesional en bibliotecología, el cual se realiza dé acuerdo con las normas y criterios establecidos a nivel nacional e internacional. Además servirá y contribuirá como antecedente para futuros controles documentales sobre esta temática.

Beyond Blame: cultural barriers to medical reporting

The paper explores the attitudes of medical physicians towards adverse incident reporting in health care, with particular focus on the inhibiting factors or barriers to participation. It is recognised that there are major barriers to medical reporting, such as the ‘culture of blame’. There are, however, few detailed qualitative accounts of medical culture as it relates to incident reporting. Drawing on a 2-year qualitative case study in the UK, this paper presents data gathered from 28 semi-structured interviews with specialist physicians. The findings suggest that blame certainly inhibits medical reporting, but other cultural issues were also significant. It was commonly accepted by doctors that errors are an ‘inevitable’ and potentially unmanageable feature of medical work and incident reporting was therefore ‘pointless’. It was also found that reporting was discouraged by an anti-bureaucratic sentiment and rejection of excessive administrative duties. Doctors were also apprehensive about the increased potential for managers and non-physicians to engage in the regulation of medical quality through the use of incident data. The paper argues that the promotion of incident reporting must engage with more than the ubiquitous ‘culture of blame’ and instead address the ‘culture of medicine’, especially as it relates to the collegial and professional control of quality.

DOCUMENTARY DIRECTED PRACTICE CONTROL IN CANTON PURISCAL, SAN JOSE, COSTA RICA

The Directed Practice Seminar was developed under the theme Document Control in Canton Puriscal, San Jose Costa Rica. The practice consisted of a process of identification, collection, description, analysis and typing of documents Puriscal of historical, scientific and cultural, to publicize the county's documentary heritage, thus contributing to the Costa Rican national literature, and also promote the rescue culture of the peoples, a task that performs modern librarianship.The search, identification and collection of documents that have been published or not, in and to the Canton Puriscal was thorough and in all possible formats: books, journals, letters, brochures, memos, videos, newspaper articles, manuscripts , periodicals, electronic resources, among others.

Control documental del cantón de San Joaquín de Flores, Heredia, desde 1880 al 2006

El objetivo primero de la producción intelectual de un país se materializa cuando se informa, con la mayor claridad y rapidez posibles, sobre lo que se publica en ese lugar o fuera de él. Un estudio con la naturaleza del presente, pretende sensibilizar al público o comunidad acerca de la necesidad de la protección del patrimonio documental. Se pueden mencionar, en Costa Rica, gran cantidad de publicaciones desconocidas por los ciudadanos, pues, aunque, estas se ubican en bibliotecas, archivos y otros repositorios, no han sido difundidas adecuadamente; por lo que su valor como testimonio de la historia y de la cultura no se estima en los ámbitos nacional e internacional. Por estas razones, y la importancia de contar con un control documental en el cantón de San Joaquín de Flores de Heredia, se consideró relevante realizar esta investigación, en la que se rescataron documentos de valor histórico, científico y cultural, que permitieron conocer la memoria documental de este cantón y que representan un aporte muy valioso para la bibliografía nacional costarricense.

El trabajo de los adolescentes como nuevo derecho de control y garantía según la Ley de Protección Integral de la Niñez y la Adolescencia

Antecedentes históricos del trabajo de los adolescentes como nuevo derecho de control y garantía – Fundamentación teórica del trabajo de los adolescentes como un nuevo derecho de control y garantía – Causas y consecuencias que condicionan el control y garantía del trabajo de los adolescentes como nuevo derecho – Fundamentación jurídica del trabajo de los adolescentes como nuevo derecho de control y garantía – El trabajo de los adolescentes en legislaciones de países latinoamericanos – Cumplimiento de las funciones de las principales instituciones encargadas del control y garantía del trabajo de los adolescentes como un nuevo derecho

Cultural Heritage and Mobile Robotics Technologies

This paper reviews current research works at the authors’ Institutions to illustrate how mobile robotics and related technologies can be used to enhance economical fruition, control, protection and social impact of the cultural heritage. Robots allow experiencing on-line, from remote locations, tours at museums, archaeological areas and monuments. These solutions avoid travelling costs, increase beyond actual limits the number of simultaneous visitors, and prevent possible damages that can arise by over-exploitation of fragile environments. The same tools can be used for exploration and monitoring of cultural artifacts located in difficult to reach or dangerous areas. Examples are provided by the use of underwater robots in the exploration of deeply submerged archaeological areas. Besides, technologies commonly employed in robotics can be used to help exploring, monitoring and preserving cultural artifacts. Examples are provided by the development of procedures for data acquisition and mapping and by object recognition and monitoring algorithms.