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Research paper thumbnail of Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country

Corporate Social Responsibility and Environmental Management, 2020

This study adopts the concept of institutional voids to examine the perceptions of managers and p... more This study adopts the concept of institutional voids to examine the perceptions of managers and policymakers in developing markets with respect to the actual barriers that hinder social and environmental reporting (SER) towards sustainable development. The study uses in‐depth semi‐structured interviews with managers and decision‐makers and policymakers of the main oil and gas companies in weak institutional settings (Libya). The findings suggest that the absence of environment general authority's role, the absence of a clear legal requirement that refers to SER, the shortage of knowledge and awareness, the lack of motivation from the government, fear of change, and the absence of civil society organisations are perceived as the major barriers that hinder the development of SER. These findings contribute to the literature on institutional voids and sustainable development by providing evidence on SER barriers in the context of a developing country. Therefore, it could be useful t...

Research paper thumbnail of The influence of the institutional context on corporate illegality

Accounting, Organizations and Society, 2013

Research paper thumbnail of The vocational skills gap in accounting education curricula: empirical evidence from the UK

International Journal of Management in Education, 2020

Research paper thumbnail of Ownership types, corporate governance and corporate social responsibility disclosures

Accounting Research Journal, 2019

Purpose This study aims to examine the extent to which corporate governance structures and owners... more Purpose This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of corporate social responsibility disclosures (CSRD) in a developing country. Design/methodology/approach Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. Findings First, the study results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, the authors find board meetings to have a positive impact on CSRD. However, the authors fail to find any significant effect of board size and presence of corporate social responsibility (CSR) committees on CSRD. Overall, the results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considera...

Research paper thumbnail of An investigation into corporate social responsibility disclosure in the Libyan oil and gas industry using a mixed-methods design : an institutional perspective

Given the growing interest in the field of Corporate Social Responsibility Disclosure (CSRD), esp... more Given the growing interest in the field of Corporate Social Responsibility Disclosure (CSRD), especially in developing countries, this thesis adopts neo-institutional theory to investigate the extent and types of CSRD practices and factors influencing its adoption in oil and gas companies operating in Libya. Two methods of data collection were used: namely, semi-structured interviews and annual reports. The semi-structured interviews were conducted first with 14 oil and gas firms’ managers working in Libya, to identify the factors influencing CSRD adoption, and second with 6 external actors to confirm or reject such claims. The second method involved a collection of 106 annual reports for the period 2009-2013, to first identify the extent and types of CSRD practices, and second to proceed with a regression test to assess the relationship between CSRD determinants and the extent of CSRD practices. The findings from the qualitative analysis show that managers perceive a diversity of c...

Research paper thumbnail of Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country

This study adopts the concept of institutional voids to examine the perceptions of managers and p... more This study adopts the concept of institutional voids to examine the perceptions of managers and policymakers in developing markets with respect to the actual barriers that hinder social and environmental reporting (SER) towards sustainable development. The study uses in-depth semi-structured interviews with managers and decision-makers and policymakers of the main oil and gas companies in weak institutional settings (Libya). The findings suggest that the absence of environment general authority’s role, the absence of a clear legal requirement that refers to SER, the shortage of knowledge and awareness, the lack of motivation from the government, fear of change, and the absence of civil society organisations are perceived as the major barriers that hinder the development of SER. These findings contribute to the literature on institutional voids and sustainable development by providing evidence on SER barriers in the context of a developing country. Therefore, it could be useful to corporate regulators and policymakers to mitigate institutional voids to develop a more focussed SER agenda, when considering regulations for the disclosure and sustainable development.

Research paper thumbnail of Board Structure and Corporate R&D Intensity: Evidence from Forbes Global 2000

Purpose: This study aims to examine the impact of board structure on risk-taking measured by rese... more Purpose: This study aims to examine the impact of board structure on risk-taking measured by research and development (R&D) intensity in OECD countries. Design/methodology/approach: The study uses a panel data of 200 companies on Forbes global 2000 over the 2010-2014 period. It uses the ordinary least square multiple regression analysis techniques to examine the hypotheses. Findings: The results show that the frequency of board meetings and board size are significantly and negatively related to risk-taking measured by R&D intensity, with a greater significance among Anglo American countries than among Continental European countries. The rationale for this is that the legal and accounting systems in the Anglo American countries have greater protection through greater emphasis on compliance and disclosure, and therefore, allowing for less risk-taking. Research limitations/implications: Future research could investigate risk-taking using different arrangements, conducting face-to-face ...

Research paper thumbnail of Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country

Corporate Social Responsibility and Environmental Management, 2020

This study adopts the concept of institutional voids to examine the perceptions of managers and p... more This study adopts the concept of institutional voids to examine the perceptions of managers and policymakers in developing markets with respect to the actual barriers that hinder social and environmental reporting (SER) towards sustainable development. The study uses in-depth semi-structured interviews with managers and decision-makers and policymakers of the main oil and gas companies in weak institutional settings (Libya). The findings suggest that the absence of environment general authority’s role, the absence of a clear legal requirement that refers to SER, the shortage of knowledge and awareness, the lack of motivation from the government, fear of change, and the absence of civil society organisations are perceived as the major barriers that hinder the development of SER. These findings contribute to the literature on institutional voids and sustainable development by providing evidence on SER barriers in the context of a developing country. Therefore, it could be useful to corporate regulators and policymakers to mitigate institutional voids to develop a more focussed SER agenda, when considering regulations for the disclosure and sustainable development.

Research paper thumbnail of Ownership types, corporate governance and corporate social responsibility disclosures: Empirical evidence from a developing country

Accounting Research Journal, 2018

Purpose: This study aims to examine the extent to which corporate governance structures and owner... more Purpose: This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of Corporate Social Responsibility Disclosures (CSRD) in a developing country. Design/methodology/approach: Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. Findings: First, our results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, we find board meetings to have a positive impact on CSRD. However, we fail to find any significant effect of board size and presence of CSR committees on CSRD. Overall, our results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considerable influence in promoting firm-level CSRD activities, specifically as a legitimising mechanism in fragile states. Research limitations/implications: First, our research is based on the annual reports and it did not examine any other reports or other mass communication mechanism that companies’ management may use to disclose CSR information. Future studies might consider disclosures in other channels, if any, such as the internet, CSR reports etc. Additionally, this research adopts the neo-institutional theory perspective. Future studies might integrate multi-theoretical lense to offer a richer basis for understanding and explaining CSRD determinants. Originality/value: Our research contributes to the literature by first providing additional evidence for existing studies, which suggest that on average better-governed companies are more liable to follow a more socially responsible agenda than poorly governed companies as a legitimising mechanism in fragile states. Also, our study overcomes a major weakness in existing Libyan studies, which have mainly used descriptive data.

Research paper thumbnail of The influence of institutional context on corporate social responsibility disclosure: a case of a developing country

Journal of Sustainable Finance and Investment, 2019

In this paper, we examine the influence of the institutional environment on the adoption of Corpo... more In this paper, we examine the influence of the institutional environment on the adoption of Corporate Social Responsibility Disclosure (CSRD) in Libya. In doing so, we use isomorphism as a neo-institutionalist theoretical construction that explores whether institutional factors act as pressures for CSRD practices. Using a qualitative method, the findings show that, despite managers perceive some coercive, mimetic and normative pressures interplay to influence CSRD, the revision of the firms’ laws and policies and the establishment of CSRD regulations and monitoring institutions should be established and undertaken to improve accounting disclosure. The results propose important implications for adapting CSRD for firms and policy-makers in developing countries.

Research paper thumbnail of The Vocational Skills Gap in Accounting Education Curricula: Empirical Evidence from the UK

International Journal of Management in Education, 2019

This paper aims to investigate the relative importance of a set of vocational skills and the exte... more This paper aims to investigate the relative importance of a set of vocational skills and the extent to which accounting educators in the UK incorporate these skills into their accounting education curricula so that students can run a successful accounting career upon their graduation. Using a questionnaire method, the data was collected from two major stakeholders; namely accounting educators and final-year accounting students. The findings indicate that there is a degree of overall agreement between the two groups opinions’ that vocational skills required by accounting employers encompass not only technical and cognitive skills but also transferable skills such as communication, self-reflection, teamwork and organisational skills. The results of this paper should be of interest to accounting educators, curriculum designers and faculty who are responsible for reviewing and updating accounting curricula.

Research paper thumbnail of Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country

Corporate Social Responsibility and Environmental Management, 2020

This study adopts the concept of institutional voids to examine the perceptions of managers and p... more This study adopts the concept of institutional voids to examine the perceptions of managers and policymakers in developing markets with respect to the actual barriers that hinder social and environmental reporting (SER) towards sustainable development. The study uses in‐depth semi‐structured interviews with managers and decision‐makers and policymakers of the main oil and gas companies in weak institutional settings (Libya). The findings suggest that the absence of environment general authority's role, the absence of a clear legal requirement that refers to SER, the shortage of knowledge and awareness, the lack of motivation from the government, fear of change, and the absence of civil society organisations are perceived as the major barriers that hinder the development of SER. These findings contribute to the literature on institutional voids and sustainable development by providing evidence on SER barriers in the context of a developing country. Therefore, it could be useful t...

Research paper thumbnail of The influence of the institutional context on corporate illegality

Accounting, Organizations and Society, 2013

Research paper thumbnail of The vocational skills gap in accounting education curricula: empirical evidence from the UK

International Journal of Management in Education, 2020

Research paper thumbnail of Ownership types, corporate governance and corporate social responsibility disclosures

Accounting Research Journal, 2019

Purpose This study aims to examine the extent to which corporate governance structures and owners... more Purpose This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of corporate social responsibility disclosures (CSRD) in a developing country. Design/methodology/approach Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. Findings First, the study results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, the authors find board meetings to have a positive impact on CSRD. However, the authors fail to find any significant effect of board size and presence of corporate social responsibility (CSR) committees on CSRD. Overall, the results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considera...

Research paper thumbnail of An investigation into corporate social responsibility disclosure in the Libyan oil and gas industry using a mixed-methods design : an institutional perspective

Given the growing interest in the field of Corporate Social Responsibility Disclosure (CSRD), esp... more Given the growing interest in the field of Corporate Social Responsibility Disclosure (CSRD), especially in developing countries, this thesis adopts neo-institutional theory to investigate the extent and types of CSRD practices and factors influencing its adoption in oil and gas companies operating in Libya. Two methods of data collection were used: namely, semi-structured interviews and annual reports. The semi-structured interviews were conducted first with 14 oil and gas firms’ managers working in Libya, to identify the factors influencing CSRD adoption, and second with 6 external actors to confirm or reject such claims. The second method involved a collection of 106 annual reports for the period 2009-2013, to first identify the extent and types of CSRD practices, and second to proceed with a regression test to assess the relationship between CSRD determinants and the extent of CSRD practices. The findings from the qualitative analysis show that managers perceive a diversity of c...

Research paper thumbnail of Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country

This study adopts the concept of institutional voids to examine the perceptions of managers and p... more This study adopts the concept of institutional voids to examine the perceptions of managers and policymakers in developing markets with respect to the actual barriers that hinder social and environmental reporting (SER) towards sustainable development. The study uses in-depth semi-structured interviews with managers and decision-makers and policymakers of the main oil and gas companies in weak institutional settings (Libya). The findings suggest that the absence of environment general authority’s role, the absence of a clear legal requirement that refers to SER, the shortage of knowledge and awareness, the lack of motivation from the government, fear of change, and the absence of civil society organisations are perceived as the major barriers that hinder the development of SER. These findings contribute to the literature on institutional voids and sustainable development by providing evidence on SER barriers in the context of a developing country. Therefore, it could be useful to corporate regulators and policymakers to mitigate institutional voids to develop a more focussed SER agenda, when considering regulations for the disclosure and sustainable development.

Research paper thumbnail of Board Structure and Corporate R&D Intensity: Evidence from Forbes Global 2000

Purpose: This study aims to examine the impact of board structure on risk-taking measured by rese... more Purpose: This study aims to examine the impact of board structure on risk-taking measured by research and development (R&D) intensity in OECD countries. Design/methodology/approach: The study uses a panel data of 200 companies on Forbes global 2000 over the 2010-2014 period. It uses the ordinary least square multiple regression analysis techniques to examine the hypotheses. Findings: The results show that the frequency of board meetings and board size are significantly and negatively related to risk-taking measured by R&D intensity, with a greater significance among Anglo American countries than among Continental European countries. The rationale for this is that the legal and accounting systems in the Anglo American countries have greater protection through greater emphasis on compliance and disclosure, and therefore, allowing for less risk-taking. Research limitations/implications: Future research could investigate risk-taking using different arrangements, conducting face-to-face ...

Research paper thumbnail of Social and environmental reporting, sustainable development and institutional voids: Evidence from a developing country

Corporate Social Responsibility and Environmental Management, 2020

This study adopts the concept of institutional voids to examine the perceptions of managers and p... more This study adopts the concept of institutional voids to examine the perceptions of managers and policymakers in developing markets with respect to the actual barriers that hinder social and environmental reporting (SER) towards sustainable development. The study uses in-depth semi-structured interviews with managers and decision-makers and policymakers of the main oil and gas companies in weak institutional settings (Libya). The findings suggest that the absence of environment general authority’s role, the absence of a clear legal requirement that refers to SER, the shortage of knowledge and awareness, the lack of motivation from the government, fear of change, and the absence of civil society organisations are perceived as the major barriers that hinder the development of SER. These findings contribute to the literature on institutional voids and sustainable development by providing evidence on SER barriers in the context of a developing country. Therefore, it could be useful to corporate regulators and policymakers to mitigate institutional voids to develop a more focussed SER agenda, when considering regulations for the disclosure and sustainable development.

Research paper thumbnail of Ownership types, corporate governance and corporate social responsibility disclosures: Empirical evidence from a developing country

Accounting Research Journal, 2018

Purpose: This study aims to examine the extent to which corporate governance structures and owner... more Purpose: This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of Corporate Social Responsibility Disclosures (CSRD) in a developing country. Design/methodology/approach: Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. Findings: First, our results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, we find board meetings to have a positive impact on CSRD. However, we fail to find any significant effect of board size and presence of CSR committees on CSRD. Overall, our results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considerable influence in promoting firm-level CSRD activities, specifically as a legitimising mechanism in fragile states. Research limitations/implications: First, our research is based on the annual reports and it did not examine any other reports or other mass communication mechanism that companies’ management may use to disclose CSR information. Future studies might consider disclosures in other channels, if any, such as the internet, CSR reports etc. Additionally, this research adopts the neo-institutional theory perspective. Future studies might integrate multi-theoretical lense to offer a richer basis for understanding and explaining CSRD determinants. Originality/value: Our research contributes to the literature by first providing additional evidence for existing studies, which suggest that on average better-governed companies are more liable to follow a more socially responsible agenda than poorly governed companies as a legitimising mechanism in fragile states. Also, our study overcomes a major weakness in existing Libyan studies, which have mainly used descriptive data.

Research paper thumbnail of The influence of institutional context on corporate social responsibility disclosure: a case of a developing country

Journal of Sustainable Finance and Investment, 2019

In this paper, we examine the influence of the institutional environment on the adoption of Corpo... more In this paper, we examine the influence of the institutional environment on the adoption of Corporate Social Responsibility Disclosure (CSRD) in Libya. In doing so, we use isomorphism as a neo-institutionalist theoretical construction that explores whether institutional factors act as pressures for CSRD practices. Using a qualitative method, the findings show that, despite managers perceive some coercive, mimetic and normative pressures interplay to influence CSRD, the revision of the firms’ laws and policies and the establishment of CSRD regulations and monitoring institutions should be established and undertaken to improve accounting disclosure. The results propose important implications for adapting CSRD for firms and policy-makers in developing countries.

Research paper thumbnail of The Vocational Skills Gap in Accounting Education Curricula: Empirical Evidence from the UK

International Journal of Management in Education, 2019

This paper aims to investigate the relative importance of a set of vocational skills and the exte... more This paper aims to investigate the relative importance of a set of vocational skills and the extent to which accounting educators in the UK incorporate these skills into their accounting education curricula so that students can run a successful accounting career upon their graduation. Using a questionnaire method, the data was collected from two major stakeholders; namely accounting educators and final-year accounting students. The findings indicate that there is a degree of overall agreement between the two groups opinions’ that vocational skills required by accounting employers encompass not only technical and cognitive skills but also transferable skills such as communication, self-reflection, teamwork and organisational skills. The results of this paper should be of interest to accounting educators, curriculum designers and faculty who are responsible for reviewing and updating accounting curricula.