Explore the vast range of titles available.

Purpose This study aims to examine the asymmetric S-curve between the trade balances of Pakistan and China at the commodity level using disaggregated data. Design/methodology/approach This study focuses on Pakistan and China bilateral trade based on commodity-level data. This study delves into the S-curve phenomena by examining time series data from 1980 to 2023 across 32 three-digit industries/commodities. Findings The findings show significant evidence in favor of the “asymmetric S-curve” in 27 out of the 32 industries studied. This study confirms that the devaluation of home currency is not a viable solution always to improve trade balance. Research limitations/implications This study considers 32 three-digit industries limiting the generalizability of findings. Due to data unavailability, the authors fail to consider other industries. In the absence of quarterly data on industry-level trade between Pakistan and China, annual data from 1980 to 2023 were used in generating the cross-correlation functions. Previous literature frequently resorted to the general consumer price index with its inherent aggregation issues, whereas this study has opted for commodity price indices to overcome the shortcomings in the estimation of S-curves at the commodity level. Practical implications The findings have practical relevance in guiding policy decisions regarding commodity trade, whereas the industry-wise analysis enriches the understanding of the short-term effects of currency depreciation on trade balance dynamics. Originality/value The S-curve hypothesis predicts a negative cross-correlation between a country's current exchange rate and its past trade balance and a positive cross-correlation between the current exchange rate and its future trade balance. Previous empirical S-curve studies had the limitation of assuming symmetry in cross-correlation with both current and future trade balance values.

This study examines the notion of governance while corruption and polity act in a negotiated approach. It adopts a theory synthesis approach to design the research paradigm and brings renewed attention to governance from a national perspective. This study argues that corruption and polity collectively define the state of governance in a particular country, which might offer some new insights to the remaining parts of the world. The principal aim of the study is to bring relevant evidence from the literature to develop a solid foundation on governance from a macro perspective. Deploying a qualitative approach, this study highlights available literature on corruption, polity, and their connections to define the state of governance. From this specific target, we have initiated this study deploying a conceptual fashion in exploring governance which is shaped by the interplay between two loosely connected themes: polity and corruption. The outcome of this synthesis is to renew our understanding on governance to strengthen the governance mechanism whereby corruption could be checked through sound polity in action. The arguments presented in the paper are expected to be useful for regulators and policymakers as they prepare governance-related rules, acts, or directives in their respective countries.

This study aims to examine the impact of good governance on economic growth in the context of Saudi Arabia. Based on secondary sources, this study applies quantitative research methods to highlight any relationship between the predictors and outcome variables. An econometric model has been developed to this effect which is tested using 36 years of data. GDP per capita represents economic growth while oil price, general index, trade openness, government spending, corruption perceptions index, and worldwide governance indicators were used as governance parameters in this study. The Saudi Arabian economy has gone through various reform initiatives resulting redefining and refitting economic activities in areas like the ownership structure of companies, the overreliance on petroleum sector, measures addressed in Vision 2030. None of the studies perfectly captures the broader governance framework and its impact on economic performance from macro perspective. Considering this as a research gap, this study identifies various governance constructs within the country context and deploys a thorough analysis to understand the macroeconomic status and to highlight some policy issues for different stakeholder groups. The study confirms a positive relationship of general index, trade openness and oil price with economic growth. By bringing moderating (general index on the relationship between GDP per capita and oil price) and mediating (oil price on the relationship between GDP per capita and government expenditure) effect, this study brings additional insights on the macroeconomic dynamism of the country which has undergone major economic reforms.

This study is an attempt to conceptualise management control systems. Management control systems can be viewed as a broader concept which includes different components and used for varying purposes. In an organisation, control is applied at different levels and is directly related with employees of the organisation concerned. To comprehend the basics of management control systems the present study will explore the typography of the control mechanisms. Management control systems can be viewed as technical activity which is implemented in different ways in different countries. In the Australian business sector these control tools have been widely used. This study will review the experiences of implementing management control systems in the Australian business sector. Though the present study is based on Australian business sector it has policy implications to other countries and is expected to indicate potential usefulness to management control practices.

Purpose- The study attempts to explain management accountants' satisfaction in terms of the job they do and the system they use, develops a profile of factors impacting such satisfaction, and analyzes the implications of satisfaction on contextual factors like value creation, profitability etc. Design / Methodology / Approach- Based on a structured questionnaire survey, the study deploys a quantitative research methodology to identify the satisfiers of management accountants covering a rich profile of respondents from 113 manufacturing firms having their headquarters located in Dhaka, the capital city of Bangladesh. Contingency approach primarily leads to develop the basic theme of the study and it adopts positivistic paradigm of quantitative research. The results are analyzed through different descriptive and inferential statistical tools to draw conclusions through inductive method. Findings- Management accountants' satisfaction is influenced by several factors which confirms the findings of other studies done on job satisfaction of employees. However, this study reveals that management accountants' satisfaction does not depend on the system they use. This provides a scope for further study. Another important finding of the study that brings significant concern is that the satisfaction of management accountants fails to explain the changes in profitability of the firm. Practical implications- Management accountants are strategic partners to lead any venture towards success, but their satisfaction level was not studied before separately. This may be a reference work for future researchers who want to extend their studies in this area. At the same time, the findings of the study bring some modifications to the existing thoughts, like management accountants are indifferent on management accounting systems they use; management accountants share same motivators with other employees; and management accountants' satisfaction fails to cause profitability of the firms. Thus, the study brings some promising areas for policy makers, researchers, and accounting professionals to commission particular research projects. Originality / Value- Studying job satisfaction and its impact on turnover intention and commitment are old fashioned research area. Factors affecting management accountants' satisfaction and implication of such satisfaction are new areas of research which is an important value addition to the current body of knowledge.

Research Question: This study will explore how private sector financial management technologies (specifically, risk management system, fraud and corruption control system and internal audit) become embedded in a selected public sector organisation. Motivation: The motivation for this study is to explore how private sector financial management control tools contributed to and shaped new organisational culture within the public sector organisation. Idea: The idea was generated from the philosophy of New Public Management which was based on the premise that using the private sector tools, the public sector would be efficient and at the same time effectiveness would be improved (Chowdhury and Shil, 2017). Data: Qualitative research approach was adopted and data was collected in the case study tradition. Twenty top, mid and junior level executives from a selected Government Department in the Australian Capital Territory were interviewed (Chowdhury and Shil, 2016). Tools: The main data sources were interviews and archival official documents. Another tool used was direct observation which helped researchers to support the archival documents and interview data. Data were analyzed using the approach provided by Miles and Huberman (1994). Findings: Findings of the study revealed that strategic risk management is a part of the business planning life cycle of the researched Department and business units review their strategic risks as part of their business planning process. In the Department it is evident that fraud and corruption control system is a part of their cultural environment. The Department has established an independent Internal Audit and Review Unit, who provides service to management to meet all prescribed statutory responsibilities within a performance improvement environment. Contribution: The findings of the present study are expected to increase our understanding about the private sector control devices used in a public sector context and this study will be of value to the academic researchers and practitioners. The study may be useful to the policy makers also who are engaged in formulating new public sector policies. Moreover, the findings reported on this study would be useful to the public sector managers in their day to day decision-making process.

Application of different management accounting techniques in corporate management sets the tune of the respective corporate in terms of its level of competition, needs for critical decision making, complexity of operations, and stages of different life cycles. This paper applies a quantitative research methodology based on structured questionnaire survey to highlight the diffusion status of different management accounting techniques in selective manufacturing companies operating in Bangladesh. As the manufacturing sector in Bangladesh is getting stronger day by day in terms of generating employment, contributing to GDP, mobilizing resources, and improving other economic factors; a sound management accounting practices via application of different management accounting techniques receive increased attention. The outcome of the paper will definitely help the management accounting practitioners, educators and researchers for policy implications. International community will also be benefited from the research outcome demonstrated by Bangladeshi firms due to the perceived importance of Bangladesh in newly defined economic zone led by India and China.

Bangladesh is hoping to be a developed country by 2041. The timeline set by the country to reach up to that point seems to be highly ambitious, however, the country has already demonstrated to achieve few notable milestones like achieving targets set in Millennium Development Goals (MDGs), graduating the country to Middle Income Country Status, improving life expectancy along with other social indicators etc. These development initiatives of the country require serious fund commitment with sound public financial management system. To accommodate the challenges, public sector has undergone significant changes across the world. New Public Management (NPM) has already transformed the operations of public sector bringing private sector management philosophy in public sector. Financial management practices in public sector have also been targeted with different innovative tools. However, cultural maturity and collectivism are important precursor in establishing a desirable PFM system. Motivated from Hofstede's (1980) Onion Model of Culture, this study takes an exploratory form of research based on published literature and archival records in reviewing Public Financial Management (PFM) systems in Bangladesh.

The awakening call of the twenty first century is to bring discipline in corporate behavior and attitude. The global financial crisis that gallops the whole economic system posits an unbeatable challenge before the society and demands a careful revisit of corporate routine to revamp trust and confidence on corporate affairs. Capitalism has accepted its inability to drag down the voluminous attitude of people who live in professional edge and isolate themselves from the mass on the ground of their superiority in terms of power, skill, and trust. Then the president of US had acknowledged that this was the biggest crisis that US economy faced after the 1929 stock market debacle. That crisis resulted stringent regulations to control Wall Street which is the Securities Act 1933 and the Securities Exchange Act 1934. This crisis also results Sarbanes Oxley Act 2002. Both of these two events have good similarities, sanctioning too much freedom and independence, capsizing the market gaps, destroying the whole system and confidence, and finally facing the rude destiny.