Improving public sector managers' accountability with performance measurement is one of the ... more Improving public sector managers' accountability with performance measurement is one of the dominant themes of the New Public Management (NPM) literature. With a case study of HM Customs & Excise (HMCE), this PhD research analyses NPM-inspired accounting changes using ...
An Analysis of Islamic Banking in West : From Lagging to Leading
The paper examines the unprecedented growth of Islamic banking and finance in the West with a foc... more The paper examines the unprecedented growth of Islamic banking and finance in the West with a focus on the United Kingdom. It captures the advancement of Islamic banking and finance in U.K over time It is observed that origin of Islamic finance in the UK can be traced back to early 1980s, however, real significant development was not made until the last decade of 20th century. The factors contributed to recent success of Islamic finance in UK include unprecedented Government support, fastest growing Muslim population, 9/11 factor, petro dollar wealth of Middle East etc. The future of Islamic finance in the UK seems bright thought not without serious challenges. The potential size of industry suggests that Islamic finance will continue to charm the West for a long time to come.Peer reviewe
Australian Journal of Business and Management Research, 2011
When management accounting was introduced as an advanced version of cost accounting after second ... more When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. New promises have been made that while the traditional management accounting failed to make use of strategic thinking and other qualitative aspects of management the new discipline is likely to make accounting more relevant and important for managers. The empirical evidence on successful diffusion of strategic management accounting is still not overwhelming. It is therefore yet to be seen if strategic management accounting can live up to its promise in future or not.
The paper investigates the possibility and spread of creative accounting (CA) related practices i... more The paper investigates the possibility and spread of creative accounting (CA) related practices in the emerging financial system based on Islamic ideology and economics principles. Analytical methodology has been adopted in order to answer the research questions with a view to improving clarity of concepts. At the doctrinal level, there is little likelihood for practices associated with creative accounting as Islamic finance forbids use of misleading information in business transactions. At the operational level, however, factors like adoption of conventional accounting standards, use of income smoothing practices, and the flexibility in subjective interpretation of scripture based laws (Sharia) open up possibilities for the new financial system to be permeated by creative accounting practices. Islamic finance can be plagued by the pernicious effects of CA practices, therefore, any complacency on the part of advocates of Islamic finance can be misplaced. If practices like creative a...
International Journal of Business Performance Management, 2016
This paper examines the effects of ownership structure, focusing on state-ownership and foreign-o... more This paper examines the effects of ownership structure, focusing on state-ownership and foreign-ownership, on performance of selected Vietnamese bank. The panel data of 23 Vietnamese banks is statistically tested and result suggests that state-ownership negatively affects bank performance. This is consistent with existing literature (La Porta et al., 2002; Berger et al., 2005; Lin and Zhang, 2009; Chen et al., 2009). This, however, shows deviation from findings in neighbour countries like Taiwan and China. On the issue of foreign ownership, the evidence is not steady and sufficient to support the notion that foreign owned banks generally outperform domestic banks. This contradicts with existing studies by Bonin et al. (2005) and Lin and Zhang (2009). A possible reason for this is the presence of stringent barriers and regulations by the Vietnamese Government for foreign banks in Vietnam.
The main purpose of this paper is to highlight the unprecedented growth of Islamic banking and fi... more The main purpose of this paper is to highlight the unprecedented growth of Islamic banking and finance in West with focus on United Kingdom. It captures the advancement of Islamic banking and finance in U.K over time It is observed that origin of Islamic finance in the UK can be traced back to early 1980s, however, real significant development was not made until the last decade of 20 th century. The factors contributed to recent success of Islamic finance in UK include unprecedented Government support, fastest growing Muslim population, 9/11 factor, petro dollar wealth of Middle East etc. The future of Islamic finance in UK seems bright thought not without serious challenges. The potential size of industry suggests that Islamic finance will continue to be a darling of West for a long time to come.
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Papers by Haider Shah