Browsing by Author "Ejiogu, Amanze"

Now showing 1 - 8 of 8
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    Accounting for Accounting’s Role in the Neoliberalisation Processes of Social Housing in England: A Bourdieusian Perspective
    (Elsevier, 2018-07-17) Ejiogu, Chibuzo; Ejiogu, Amanze; Ambituuni, Ambisisi
    Abstract This paper seeks to account for how accounting is implicated in the neoliberalization processes of social housing in England. It adopts a processual view which instead of conceptualizing neoliberalism as static and ‘end-state’, views it as a dynamic process of neoliberalization. We draw upon Bourdieu’s notions of field, capital and habitus to frame our study. We focus on reform of the regulation of social housing in England during the period 2006–2016. We show that the process of neoliberalization of social housing in England was instigated by the state’s intervention to change the structure of the field in terms of norms, power relations and positions of players on the field. These changes brought about simultaneous changes in the habitus of the field as well as the structure and habitus of Housing Associations as sub-fields. We demonstrate how these changes create and reproduce a new system of domination where the tenant is the dominated player. We highlight the role accounting played in these changes in terms of being used as a tool by the regulator to achieve social control and drive change within Housing Associations and by the Housing Associations to evidence conformity with the new norms and adaptation.
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    Corruption Fights Back: Localizing Transparency and EITI in the Nigerian ‘Penkelemes’
    (Wiley Online Library, 2020-08-07) Ejiogu, Amanze; Ejiogu, Chibuzo; Ambituuni, Ambisisi
    This study explores how the global transparency norm is localized in the Nigerian extractive industry. Transparency is theorised as a process which can be analysed in terms of rules, interactions, power games and context. Nigeria is conceptualized as a ‘penkelemes’ – a concept which denotes how traditions, norms and practices are intertwined with a system of corruption, kinship and patronage networks. Three main insights emerge. First, the complex motives and ability of local actors to balance demands for transparency from the international community with participation in the corrupt local political system determines which international norms they adopt. Second, the struggle for power over the transparency process determines the local understanding of transparency. Third, the link between transparency and corruption is paradoxical. Corruption conditions the enactment of transparency but even this corrupted transparency is useful in fighting corruption. Thus, transparency becomes part of the problem as well as part of the solution.
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    The dark side of transparency: Problematising the Nigeria Extractive Industries Transparency Initiative as a Public Sector Transparency, Accountability and Anti-Corruption Initiative
    (Elsevier, 2018-10-16) Ejiogu, Chibuzo; Ejiogu, Amanze; Ambituuni, Ambisisi
    This study explores the dark side of transparency by problematizing the Nigeria Extractive Industries Transparency Initiative (NEITI) as a transparency, accountability and anti-corruption initiative in Nigeria. It does this by interrogating the underlying assumptions that transparency in the form of increased information disclosure inevitably leads to enhanced accountability and reduced corruption. Theoretic insights are drawn from the transparency literature as well as from the International Accounting Standards Board's framework for financial reporting. The findings enable a more nuanced understanding of transparency – where and when transparency works, and where and when it may lead to unintended outcomes. They show how increased information disclosure conceals and legitimises the weak and corrupt reporting systems and practices of government agencies. They highlight the importance of understandability of information disclosed as a key requirement of transparency. They illustrate that transparency is a complex social process by highlighting the means by which the government tries to gain control of the NEITI organisation and how NEITI's ability to operate effectively is dependent on the political will of the government in power. The findings also demonstrate that the instrument through which transparency is enacted is itself a central actor in the transparency process as historical corruption within the NEITI bureaucracy as well as the opacity of NEITI as an organisation lead to outcomes of distrust, uncertainty and doubt amongst NEITIs target audience.
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    Determinants of Informal Entrepreneurship in Africa
    (Inderscience, 2019) Ejiogu, Chibuzo; Ejiogu, Amanze; Owusu, Andrews; Okechukwu, Obiora; Adeola, Ogechi
    This study investigates the determinants of informal entrepreneurship in Africa. Using a crosssection of 21,954 firms from 47 African countries, the study estimates several multivariate models to examine the factors that are associated with the decision of firms to register at the start of their operation and the length of time to remain unregistered. The findings show that entrepreneurship in the informal sector is complex and context-bound as contextual factors unique to Africa, such as, corruption, political instability, crime rate, infrastructure (electricity and transportation), access to land and finance, influence the entrepreneur’s decision to register their firm at the start of its operation. The length of time firms remain unregistered is shown to be positively correlated to access to finance and infrastructural availability and negatively related to crime and political instability. These results vary based on the size of the business with larger businesses being impacted less by these variables.
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    Nigerian Budgetary Response to the COVID-19 Pandemic and its Shrinking Fiscal Space: Financial Sustainability, Employment, Social Inequality and Business Implications
    (Emerald, 2020-09-06) Ejiogu, Amanze; Okechukwu, Obiora; Ejiogu, Chibuzo
    Purpose: This article aims to explore the Nigerian government’s budgetary response to the COVID-19 pandemic as well as the economic and social implications of the pandemic response. Design/methodology/approach: Our analysis is based on a review of secondary evidence such as Nigerian Federal Government budget documents, policy documents, Central Bank of Nigeria circulars, news media articles, World Bank and International Monetary Fund reports, Reports from Big Four accounting firms and policy think-tanks. Findings: We highlight how increased borrowing to fund COVID-19 related economic and social interventions have significantly squeezed Nigeria’s fiscal space. We also highlight that while some interventions provide short term economic relief to the poor and small businesses, other interventions and gaps in the policy response have the potential for significant negative impact on businesses, households and unemployment. In addition, we highlight the potential for long-term benefits to the health sector and for private sector engagement in corporate responsibility and philanthropy. Originality/value: We present a comprehensive account of the Nigerian government’s budgetary response to the COVID 19 pandemic and the economic and social implications of this response.
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    Operational dilemmas in safety-critical industries: the tension between organizational reputational concerns and the effective communication of risk
    (Cambridge University Press (Cambridge Core), 2019-05-08) Ejiogu, Chibuzo; Ejiogu, Amanze; Ambituuni, Ambisisi; Omar, Maktoba
    Organizations involved in safety-critical operations often deal with operational tensions especially when involved in safety-critical incidents that is likely to violate safety. In this paper, we set out to understand how the disclosures of safety-critical incidents take place in the face of reputational tension. Based on the case of the Nigerian National Petroleum Corporation (NNPC), we draw on image repair theory (IRT) and information manipulation theory (IMT) and adopt discourse analysis as a method of analysing safety-critical incident press releases and reports from the NNPC. We found NNPC deploying image repair as part of incident disclosures to deflect attention, evade blame and avoid issuing apologies. This is supported by the by violation of the conversational maxims. The paper provides a theoretical model for discursively assessing the practices of incident information disclosure by an organization in the face of reputational tension, and further assesses the risk communication implications of such practices.
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    Sustainable Human Resource Management in the Context of Sustainable Tourism and Sustainable Development in Africa: Problems and Prospects
    (Springer, 2020-04-12) Ejiogu, Chibuzo; Ejiogu, Amanze; Asiyanbi, Adeniyi
    Employment and workforce issues have been largely overlooked in sustainable tourism and efforts to address this shortcoming have drawn on sustainable human resource management (SustHRM) without regard to limitations of SustHRM theorization. This chapter addresses this oversight, three problems are identified in current SustHRM theorization and prospects for theory development are proffered in the context of sustainable tourism and development in Africa. First, at the organizational level, current SustHRM theorization needs to move beyond outcomes focused on superficial and moderate organizational change to include scope for more radical change to organizational strategies, structures, business models and paradigms. Second, at the level of interfirm collaboration, current SustHRM theorization needs to address sustainability within supply chains and global value chains while paying attention to power relations and inequalities between developing and developed nations. Third, current SustHRM theorization needs to move beyond an instrumental, Western-centric and narrow approach to incorporate a more assertive, ethically grounded and broader role in promoting sustainability within the wider society.
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    Translation in the ‘contact zone’ between accounting and human resource management: The nebulous idea of humans as assets and resources
    (Emerald, 2018-06-06) Ejiogu, Chibuzo; Ejiogu, Amanze
    Purpose The purpose of this paper is to develop an understanding of the process through which ideas are translated across disciplines. It does this by focussing on how the idea that people are corporate assets was translated between the accounting and human resource management (HRM) disciplines. Design/methodology/approach This paper is based on the interpretation of a historical case study of the travel of ideas between the accounting and HRM disciplines. Translation is used as an analytical lens as opposed to being the object of the study and is theorised drawing on insights from the Scandinavian Institutionalist School, Skopos theory and linguistic translation techniques. Findings Translation by individual translators involved the translator stepping across disciplinary boundaries. However, translation performed by interdisciplinary teams occurs in the “contact zone” between disciplines. In this zone, both disciplines are, at once, source and target. Ideas are translated by editing and fusing them. In both cases, translation is value laden as the motives of the translators determine the translation techniques used. Legitimacy and gravitas of the translator, as well as contextual opportunities, influence the spread of the idea while disciplinary norms limit its ability to become institutionalised. Also, differential application of the same translation rule leads to heterogeneous outcomes. Originality/value This is the first accounting translation study to use the theories of the Scandinavian Institutionalist School or indeed combine these with linguistic translation techniques. It is also the first study in accounting which explores the translation of ideas across disciplines.