• A mixed methods empirical exploration of UK consumer perceptions of trust, risk and usefulness of mobile payments

      Hampshire, Chris; University of Chester (Emerald, 2017-05-15)
      Exploring UK consumer perceptions of trust, risk and perceived usefulness of mobile payments through the use of sequential mixed methods.
    • An Institutional Perspective on Entrepreneurship in a Conflict Environment: Evidence from Pakistan

      Muhammad, Noor; Ullah, Farid; Warren, Lorraine; Ghulam Ishaq Khan Institute (GIKI) Pakistan; University of Chester; Massey University, New Zealand (Emerald, 2016-06-02)
      Purpose In this paper, an institutional perspective is used to examine the different kinds of pressures on entrepreneurs manifest in a conflict environment. The study investigates how they respond to the conflict and establish legitimacy for their entrepreneurship in the challenging context of the north western areas of Pakistan. Design/methodology/approach In this study, a qualitative approach is taken based on semi-structured interviews from 16 different firms in the SWAT valley. Findings The entrepreneurs undertake different strategies towards dealing with conflict and establishing legitimacy. These strategies are identified and examined in relation to the interactions between entrepreneurial behaviour and institutional pressures. Research limitations/implications Qualitative research on a small sample inevitably presents a limitation on the generalisability of this work. Further research could employ quantitative methods to address this issue. One particular location is studied, so future research could be carried out in other countries or regions with similar problems. Practical implications The study may have value for policy makers who need to know more about how to support ongoing businesses in conflictual regions. Social implications Better understanding of the needs of small business may in time contribute to a better business climate in conflictual regions. Originality/value A new dimension is added to institutional theory through its application in the very uncertain environment between all out war and ongoing violence, identifying the possibility of weak agency for institutional change. Further, the study contributes to the growing body of literature on entrepreneurship in conflict environments. Keywords: Conflict, institutions, SMEs, Pakistan, entrepreneur, legitimacy Paper Type: Research paper
    • Behavioural Economics and Social Economics: Opportunities for an Expanded Curriculum

      Manning, Paul; University of Chester (Emerald, 2019-08-12)
      The Global Financial Crisis (GFC) undermined the legitimacy of orthodox economic assumptions, which nevertheless continue to frame business school pedagogy. In consequence, there is an opportunity for socio-economic insights to be more fully incorporated into the business school curriculum. This article reports and reflects on a socio-economic case study that was delivered to MBA students. The article demonstrates that the developing literature on behavioural economics has the potential to enhance students’ social-economic understanding of key areas of the curriculum. The paper presents an inter-disciplinary socio-economic teaching case that was informed by insights from behavioural economics. The teaching case concerned a socio-economic understanding of corruption and white-collar crime. It was also inter-disciplinary to include inputs from business history and criminology. The aim of the teaching case was to develop an appreciation among students that corruption and white-collar crime can be analyzed within a social economics lens. The teaching case example discussed in this article offered an alternative socio-economic understanding to core areas of the MBA curriculum, enabling students to apply a behavioural economic approach to corruption and more generally to white-collar-crime. The findings derived from this case study is that behavioural l economics has the potential to enhance the teaching of socio-economics. The GFC presents an opportunity to re-shape the business school curriculum to acknowledge the centrality of socio-economics and consequently to offer an alternative to the dominant ontological assumptions -taken from the economic understanding of rationality-that have previously under-pinned business school pedagogy. The originality of this article is to apply behavioural economics to a socio-economic teaching case studies in core subject areas of the MBA curriculum.
    • Benchlearning; Good Examples as a Lever for Development, Book Review

      Manning, Paul; The University of Liverpool
      Book Review
    • Brand personality: Theory and dimensionality

      Davies, Gary; Rojas-Mendez, Jose I.; Whelan, Susan; Mete, Melisa; Loo, Theresa; University of Chester (Emerald, 2018-03-12)
      Purpose: To critique human personality as theory underpinning brand personality. To propose instead theory from human perception and, by doing so, to identify universally relevant dimensions. Design/Method: A review of published measures of brand personality, a re-analysis of two existing data bases and the analysis of one new database are used to argue and test for the dimensions derived from perception theory. Findings: Existing work on brand personality suggests 16 separate dimensions for the construct but some appear common to most measures. When non-orthogonal rotation is used to reanalyse existing trait data on brand personality, three dimensions derived from signalling and associated theory can emerge: Sincerity (e.g. warm, friendly, agreeable), Competence (e.g. competent, effective, efficient) and Status (e.g. prestigious, elegant, sophisticated). The first two are common to most measures, status is not. Research Implications: Three dimensions derived from signalling and associated theory are proposed as generic, relevant to all contexts and cultures. They can be supplemented by context relevant dimensions. Practical Implications: Measures of these three dimensions should be included in all measures of brand personality. Originality: Prior work on brand personality has focussed on identifying apparently new dimensions for the construct. While most work is not theoretically based, some have argued for the relevance of human personality. That model is challenged and an alternative approach to both theory and analysis is proposed and successfully tested. Keywords: Brand personality; signalling theory; stereotype content model; brand image.
    • Case Histories in Business Ethics by Megone, C. & Robinson, S. J., Book Review

      Manning, Paul; The University of Liverpool
      Book Review
    • Cognitive Influences shaping Grade Decision Making

      Pownall, Ian; Kennedy, Victoria; University of Chester; Liverpool Hope University (Emerald, 2019-04-01)
      Whilst the marking process is a well explored area, there is limited analysis of the influences that shape the intention grading decision at the point at which it is made. This can be particularly important when those influences may vary during the marking process making reflective analyses also difficult to explore. We draw upon a small sample of assessed scripts from two UK HEIs and undertake a factor analysis of potentially important influences that shape the grading decision at the cognitive point it is made. Our findings indicate that for the sample analysed, the markers most important influences were those associated with the normative view of marking although they also suggest potential influences from when the script was graded and the fatigue of the marker concerned. Our findings indicate that for the sample analysed, the markers most important influences were those associated with the normative view of marking although they also suggest potential influences from when the script was graded and the fatigue of the marker concerned. The work is confined to undergraduate management students and limited by the sample size.A factor analysis reveals the cluster of influences that contribute to observed grade outcomes, but provides less clarity upon relative interdependencies between those factors.There are additional constraints in that the constructed data collection tool was self administered. The data collection instrument (VBA Excel workbook) is we believe, quite innovative in capturing immediate cognitive reflections. It could be developed for other decision making research. We also believe there are staff developmental outcomes from the work, to sustain and enhance assurance in the grading process. As far as we can determine, research that has explored the influences shaping grading and mark allocation tends to be reflective or after the event. Our research data is constructed at the same time as the grade / mark is determined.
    • The Contrarian’s Guide to Leadership, Book Review

      Manning, Paul; The University of Liverpool
      Book Review
    • Dark Open Innovation in a Criminal Organizational Context: the Case of Madoff’s Ponzi Fraud

      Manning, Paul; Stokes, Peter; Visser, Max; Rowland, Caroline A.; Tarba, Shlomo Y.; University of Chester; De Montfort University; Radboud University; University of Central Lancashire; University of Birmingham (Emerald, 2018-06-11)
      his paper investigates the processes of open innovation in the context of a fraudulent organization and, using the infamous Bernie L. Madoff Investment Securities (BLMIS) fraud case, introduces and elaborates upon the concept of dark open innovation. The paper’s conceptual framework is drawn from social capital theory, which is grounded on the socio-economics of Bourdieu, Coleman and Putnam and is employed in order to make sense of the processes that occur within dark open innovation. Given the self-evident access issues, this paper is necessarily based on archival and secondary sources taken from the court records of Madoff v New York—including victim impact statements, the defendant’s Plea Allocution, and academic and journalistic commentaries—which enable the identification of the processes involved in dark open innovation. Significantly, this paper also represents an important inter-disciplinary collaboration between academic scholars variously informed by business and history subject domains. Although almost invariably cast as a positive process, innovation can also be evidenced as a negative or dark force. This is particularly relevant in open innovation contexts, which often call for the creation of extended trust and close relationships. This paper outlines a case of dark open innovation. A key implication of this study is that organizational innovation is not automatically synonymous with human flourishing or progress. This paper challenges the automatic assumption of innovation being positive and introduces the notion of dark open innovation. Although this is accomplished by means of an in-depth single case, the findings have the potential to resonate in a wide spectrum of situations. Innovation is a concept that applies across a range of organization and management domains. Criminals also innovate; thus, the paper provides valuable insights into the organizational innovation processes especially involved in relation to dark open innovation contexts. It is important to develop and fully understand the possible wider meanings of innovation and also to recognise that innovation—particularly dark open innovation—does not always create progress. The Caveat Emptor warning is still relevant. The paper introduces the novel notion of dark open innovation.
    • The dark side of social capital: Lessons from the Madoff case

      Manning, Paul; Leeds Metropolitan University
      Book chapter exploring the dark-side of the social capital concept.
    • Economic Rationality and Corporate Social Irresponsibility: An Illustrative Review of Social Capital Theory.

      Manning, Paul; Leeds Metropolitan University
      Purpose The purpose of this chapter is to argue that utility maximisa- AU:1 tion, taken from a narrow economic understanding of rationality, frames contemporary business school pedagogy and management theory. The chapter will illustrate this observation by detailing the rational framing assumptions in social capital literature. The chapter will argue that these framing rational notions foster a perspective that inclines towards excessive self-interest as well as a concomitant lack of fellow feeling or morality. Methodology Literature review Findings The chapter demonstrates that the narrow economic understanding of rationality that predominates as the framing notion in management theory tends towards amorality as it privileges individual self-interest. In consequence, the significance of ethics and cooperation are under-reported and under-emphasised which leads to CSI. These AU:2 observations are discussed with reference to social capital theory. Research implications To consider the significance of the underacknowledged rational background or framing perspectives in distorting theory and empirical research in social capital literature, and more generally in contemporary management literatures and business school pedagogy. Social implication There is a need to re-examine and challenge the validity and application of rational notions in contemporary management literatures and pedagogy. Originality The chapter identifies that a narrow utility maximising understanding of rationality frames and therefore inhibits current management literatures and pedagogy, including social capital literature.
    • Elite interviewing and the role of sector context: An organizational case from the football industry

      Moore, Neil; Stokes, Peter; University of Chester (Emerald, 2012-08-31)
      Purpose – Elite individuals and groups constitute a distinctive, upper echelon and social grouping. In various shapes and forms, elites have been an enduring feature of many societies and in the contemporary era, the concept of elites and the related notion of celebrity have seen fresh interconnected developments. The purpose of the paper is to consider the literature on elite interviewing both generally and more specifically against a backdrop of an organization and management disciplinary setting. Importantly the paper examines and surfaces the role of context in relation to elite interviewing. In order to consider and illustrate this phenomenon the argument engages with the organizational environment and behaviours of the English professional football industry with the intention of offering fresh perspectives into the form and function of context in elite interviewing. Design/methodology/approach – The paper's examination of the literature feeds into the fieldwork stage which employs an inductive and interpretivistic methodology. The key method employed within the methodology is semi‐structured interviews tailored for elites and conjoined with participant observation. The approach is applied within an elite interviewing process in the specific organizational context of the professional football industry. Findings – The paper concludes that in relation to elite interviewing, there is scope to consider a contextualisation and recontextualisation of elite interviewing processes through the development of a potential range of novel conceptual and theoretical models. By engaging with interview frameworks, the paper draws heightened attention to the possibility of generating typologies for, and categorising elites operating within, those given contexts. The paper underlines the established notion of inter‐differences between elites in different sectors, and, more importantly, surfaces intra‐differences in elites within sectors. This issue of diversity of elites is currently not a factor that is clearly acknowledged or addressed in the extant literature. In the case of the present study this novel analysis and illustration are undertaken within the English professional football industry. Therein, the argument exemplifies how elites and elite interviewing may be understood in this specific context through the concepts of process, power and “positionality” and “knownness” identifying, for example, issues of arrogance, amateurism and the phenomenon of insider‐outsider. Social implications – Elites and celebrities constitute longstanding phenomena that have endured into the twenty‐first century and, as a consequence, merit on‐going close analysis. Equally replete in contemporary life are the multifarious organizational and managerial domains and contexts in which given elites reside and operate. Given the potential impact of elites and their actions on people, it would seem worthwhile and important to seek heightened understanding of them. The professional football industry is one particular instance for study given that it is high profile, represents a substantial business sector in its own right, and, plays a central role in the lives of many members of the public. Originality/value – The work is an original study of the contextual issues surrounding interviewing elites in the organizational and management setting of the English professional football industry. In a more specific sense, the paper contributes insights into the issue of typologies within elite interviewing, the role of elites in English professional football and makes progress in redressing a general paucity of commentary on elite in the overall business and management research methodology literature.
    • Embedding Anti-Corruption in the MBA Curriculum: Reflections on a Case History Analysis of Affinity Fraud

      Manning, Paul; University of Chester (Emerald, 2018-02-05)
      Purpose – This paper aims to report a case history delivered to MBA students that developed their understanding of corruption and also enhanced their ability to be able to contribute to the anti-curriculum agenda. This case history method selected was innovative, as it was constructed from multidisciplinary archival sources. The case focus was the egregious affinity fraud of Bernard L. Madoff Investment Securities (BLMIS), with court documents taken from “United States V. Bernard L. Madoff And Related Cases USAO-SDNY”, including court sentencing records, victim impact statements and the defendant’s “Plea Allocution”. The case study aimed to enhance students’ ability and inclination to recognise and oppose corrupt practices. The longer-term ambition of the case was to contribute to developing the students’ moral awareness, character and facility for self-reflection, in terms of responding to corruption. The case study exercise also addressed rising societal expectations for more robust responses to corruption, in terms of illustrating how business school pedagogy can be expanded to emphasise the centrality of ethics and corporate social responsibility (CSR) to economic life. The case history was analysed within Carroll’s CSR pyramid and also with themes derived from the developing area of behavioural ethics, including a deontological, justice for its own sake and focus. Design/methodology/approach – This research used the qualitative case method (Stake, 2000; Yin, 2004, 2010, 2011) to investigate lived experience from the viewpoint of those being studied and to provide the case history “experience”, using an analytical lens developed from Carroll’s CSR pyramid (1991) and from behavioural ethics research. Furthermore, following Chell’s recommendation, the case history of theBLMIS fraud was chosen – “[. . .] for analytical purposes to produce insight into the phenomena in question” (2008). The case was constructed from archival sources, including court records of the sentencing of Bernie Madoff. Findings – The findings of the research are that students gained knowledge and understanding of the nature and practice of corruption, as well as developing their understanding of the anti-corruption agenda. The case also facilitated students to develop their moral awareness, character and facility for self-reflection with reference to corruption. In sum, the findings are that case histories, using archival sources, in this instance taken from the court records, have the potential to enhance teaching and learning in business ethics and responsible management education. Research limitations/implications – A limitation of this research is that it is reporting on one instance of a classroom delivery of the case study. In consequence, a recommendation for future research is for CSR and ethics focussed educationalist to conduct similar case study teaching to add to and complement the conclusions reached in this paper. Originality/value – This paper is original in detailing and reflecting on a case history teaching example of global corruption. This case history teaching method was innovative, as it was constructed from archival sources taken from court records to include victim impact statements and the defendant’s “Plea Allocution”.
    • English professional football clubs: Can business parameters of small and medium-sized enterprises be applied?

      Moore, Neil; Levermore, Roger; University of Chester ; University of Liverpool (Emerald, 2012-10-05)
      Purpose ‐ In the last two decades sports studies and sports management journals have called for there to be research in sports management that explores sports links to mainstream management analyses. The purpose of this paper is to argue that in many ways the sports sector is dominated by small and medium sized enterprises (SMEs), which have a different dynamic to larger entities and therefore should be analysed accordingly. This paper applies an SME perspective on English professional football clubs. Design/methodology/approach ‐ This paper, drawn from 22 semi-structured interviews with key individuals in the English professional football (soccer) industry, employs an interpretivist approach of semi-structured interviews of key personnel to provide an account of the business practices prevalent in the English football industry. Findings ‐ The findings are as follows: that the sports industry can be regarded as one that is largely constituted of elements that are ascribed with characteristics associated with SMEs called archetypal SMEs, either in entity size, turnover or mentality; that much analysis of the administration and management of the sports industry fails to assess the sector through the prism of SME "modelling"; there are areas of engagement with SME literature that could be useful to the analysis of the management of the sports industry. Originality/value ‐ This paper does what few other papers have achieved by outlining that the sports industry can be effectively examined by applying "SME perspectives" to help explain what might appear to be their idiosyncratic characteristics.
    • The Entrepreneurial Personality: A Social Construction, 2nd ed., Book Review

      Manning, Paul; Leeds Metropolitan University
      Book Review
    • Explaining and Developing Social Capital for Knowledge Management Purposes.

      Manning, Paul; Leeds Metropolitan University
      Purpose – The purpose of this paper is to review the growing literature bridging social capital (SC) and knowledge management (KM). The paper seeks to identify the causal factors for this recent research into the connection between SC and KM, and also to explicate the relationship between the most relevant neo-capital theories and KM. Further, the paper aims to argue that Granovetter’s and Coleman’s socially embedded understanding of market activity is the most relevant for examining the SC and KM interface. Finally, the paper seeks to offer guiding approaches drawn from SC literature for enhancing KM performance. Design/methodology/approach – The paper reviews the SC literature from a KM perspective. Findings – First, interest in SC from KM scholars is driven by a number of inter-linked causal factors. Second, SC is significant for KM purposes and can be understood as being complementary to and parallel with other intangible capitalisations, such as human capital (HC) and intellectual capital (IC). Third, there are a number of guiding notions that organisations can adapt to construct and enhance SC for KM purposes. However, SC processes are complicated and context-dependent and therefore resistant to micro-management and ‘‘one size fits all’’ prescriptions. Originality/value – The paper examines the broader context of the SC and KM interdisciplinary meeting place. It argues for an ‘‘embedded’’ theoretical understanding of SC that is most relevant for KM performance, and also explicates the parallel nature of neo-capital theories from a KM perspective. The paper also suggests a number of guiding approaches that organisations can adapt to analyse and develop their SC for KM purposes.
    • An exploratory study of the FinTech (Financial Technology) education and retraining in UK

      Sung, Anna; Leong, Kelvin; Sironi, Paolo; O'Reilly, Tim; Mcmillan, Alison; University of Chester, IBM Industry Academy, Sage Qualifications, Glyndwr University
      Purpose The purpose of this paper is to explore two identified knowledge gaps: first, the identification and analysis of online searching trends for Financial Technology (FinTech)-related jobs and education information in UK, and second to assess the current strength of the FinTech-related job distribution in terms of job titles and locations in UK, job market in UK and what is required to help it to grow. Design/methodology/approach Two sets of data were used in this study in order to fill the two identified knowledge gaps. First, six years’ worth of data, for the period from September 2012 to August 2018 was collected from Google Trends. This was in the form of search term keyword text. The hypothesis was designed correspondingly, and the results were reviewed and evaluated using a relevant statistical tool. Second, relevant data were extracted from the “Indeed” website (www.indeed.co.uk) by means of a simple VBA programme written in Excel. In total, the textual data for 500 job advertisements, including the keyword “FinTech”, were downloaded from that website. Findings The authors found that there was a continuously increasing trend in the use of the keyword “fintech” under the category “Jobs and Education” in online searching from September 2012 to August 2018. The authors demonstrated that this trend was statistically significant. In contrast, the trends for searches using both “finance” and “accounting” were slightly decreased over the same period. Furthermore, the authors identified the geographic distribution of the fintech-related jobs in the UK. In regard to job titles, the authors discovered that “manager” was the most frequently searched term, followed by “developer” and “engineer”. Research limitations/implications Educators could use this research as a reference in the development of the portfolio of their courses. In addition, the findings from this study could also enable potential participators to reflect on their career development. It is worth noting that the motivations for carrying out an internet search are complex, and each of these needs to be understood. There are many factors that would affect how an information seeker would behave with the obtained information. More work is still needed in order to encourage more people to enter to the FinTech sector. Originality/value In the planning stage prior to launching a new course educators often need to justify the market need: this analysis could provide a supporting rationale and enable a new course to launch more quickly. Consequently, the pipeline of talent supply to the sector would also be benefitted. The authors believe this is the first time that a study like this had been conducted to explore specifically the availability and opportunities for FinTech education and retraining in UK. The authors anticipate that this study will become the primary reference for researchers, educators and policy makers engaged in future research or practical applications on related topics.
    • Exploring the impact of Investors in People: A focus on training and development, job satisfaction and awareness of the Standard

      Smith, Simon M.; Stokes, Peter; Wilson, John F.; University of Central Lancashire ; University of Chester ; Newcastle University (Emerald, 2014-04-01)
      Purpose – Investors in People (IiP) is a UK government-backed scheme aimed at enabling organizations to develop their training and development cultures and, thereby, their competitiveness. The purpose of this paper is to examine the perceptions and understandings of individuals in six organizations undergoing IiP to explore recent claims within the literature concerning the Standard’s impact on training and development, and job satisfaction. Design/methodology/approach – Data from 35 semi-structured interviews among managers and employees of six diverse organizations were gathered and analysed. Findings – The paper identifies three key findings in response to recent literature: first, the findings do not support a causal relationship between IiP and training and development; second, the findings do not support a causal relationship between IiP and job satisfaction; third, and to support the other findings, the results indicate little employee awareness of IiP. Practical implications – If IiP – UKCES are to realize the potential of their Standard, it needs to find a way to ensure it has a direct and positive impact on skill development. Originality/value –While much of the previous research has identified associations between IiP and various outcomes, this paper seeks to identify the extent to which these associations can be considered to be causal.
    • The importance of colour on the communication of financial data in management

      Sung, Anna; Williams, Taylor; Flora, Sun; Leong, Kelvin; Andoniou, Constantine; University of Chester
      Purpose – The purpose of this paper is to explore the importance of colour on the communication of financial data in management and to encourage future discussion on related topic. Design/methodology/approach – Hypothesis was designed building on relevant literatures. Quantitative discrete data were collected through a mini-test activity in a lecture from students. The results were reviewed and evaluated by relevant statistical tool. Findings – The authors found consistent statistical significance results in the mini-test. The findings support that users prefer to choose the financial data presented in cool colours in business management context. Research limitations/implications – Gaining the understanding of colour’s influence on decision making and behaviour is subjected to complexity. There are many other contextual factors should be taken into consideration in practice. Although the design of the mini-test in this study is relatively simple, it still provides clues for the issue. With the discussions and findings of this paper, the authors shed some light on the direction of potential uses of colour on the communication of financial data in management context. The findings could also be used by management educators to facilitate related discussions among students regarding the complexity of business communication and the importance of perception in decision making. For example, decision making could be affected by various factors (such as colour) outside verbal and text. Originality/value – Managers often need to use financial data in communication for various purposes in work place. The authors believe this is the first time that a study like this had been conducted to specifically review and discuss the importance of colour on the communication of financial data in management. Hopefully, the work reported in this paper could be viewed as reference for management educators, researchers and managers in future research or practical applications on related topics.
    • Inquiry into the cultural impact on cost accounting systems (CAS) in Sri Lanka

      Nagirikandalage, Padmi; Binsardi, Ben; University of Chester; Glyndwr University (Emerald, 2017-11-04)
      The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka. Primary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using maximum variation sampling to obtain a representative cross-section of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were used to analyse them, namely, the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories. A cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS. This research is invaluable as a tool for Sri Lankan policymakers and practitioners, enabling the public and private sectors to provide education and training to enhance staff understanding and promote a positive attitude towards costing. With more efficient institutional CAS, the country’s economy will be more competitive internationally. As well as policymakers and practitioners, this research could be used by academicians for advancing theoretical development around the cultural triggers and barriers for adopting more innovative and fresher CAS in Sri Lanka. The originality of this research can be justified on two counts. Firstly, although a wealth of research exists that examines the influence of culture on behaviour, this research specifically evaluates the impact of cultural factors on attitudes towards costing. These factors could be facilitators or obstructions for implementing CAS. Secondly, this research aims to combine both earlier and recent theories of institutionalism with Clifford Geertz’s cultural theory, to investigate how people and institutions in Sri Lanka adopt CAS. Earlier studies have focused merely on earlier theories of institutional homogeneity.