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This study aims to provide insights into the possible impact of International Public Sector Accounting Standards (IPSAS) on public governance and perceived levels of corruption in developing countries.

Through a multivariate analysis on panel data applied to 36 countries in the Middle East and North Africa (MENA) region and sub-Saharan Africa over the period 2010–2020, the authors test the impact of IPSAS adoption on transparency, accountability and perceptions of less corruption. The authors examine the moderating role of transparency and accountability in the strength of the relationship between IPSAS and perceived corruption.

The main results show that IPSAS adoption promotes an increase in transparency and accountability and leads to the perception of less corruption. Additional tests show that transparency and accountability strengthen the effect of IPSAS adoption and experience on perceived corruption.

The first limitation may be the use of the Transparency International CPI to measure the level of perceived corruption. Probably, the CPI does not reflect the actual levels of corruption in countries while the literature argues that these two measures are related. Also, the lack of data on the status and level of adoption of IPSAS by governments may be one limitation of the sample.

The study may help public authorities in their decision to adopt IPSAS. In light of the findings, standard-setting bodies could be encouraged to strengthen the disclosure requirements of IPSAS that make governments more transparent and accountable to limit perceptions of corruption.

This study may also help citizens understand the benefits of such reforms in protecting public assets and how such standards may help improve social welfare.

To the best of the authors’ knowledge, this is one of the few studies that examines the impact of IPSAS on good governance by combining the dimensions of transparency, accountability and perceptions of corruption in DCs. It also provides insights into the moderating role of public governance pillars. Finally, it includes the IPSAS experience of the country, which has been little tested previously.

With the launch of the Feminist International Assistance Policy (FIAP), the Canadian government named solidarity as a shared value and a driving motivation behind the FIAP. This paper explores how development workers understand and apply solidarity to their work, uncovering the opportunities and constraints they face.

In-depth, semi-structured interviews were conducted with 42 development workers from Canada’s federal development agency between 2019 and 2020. Transcribed data were coded by the author to identify how workers made sense of solidarity within the development industry.

The majority of workers were unsure of how to define or operationalize solidarity, demonstrating confusion. Commonality was routinely mentioned as a facet of solidarity, but workers understood this term in diverse ways, with some considering commonality as a precondition that inhibited a sense of solidarity with development partners in the global South due to differences in living conditions. About a quarter identified power and privilege as necessary considerations in the process of building solidarity, showing potential for bonds across the inequalities that define development. About 40% of workers identified the institutional structure of the organization as an obstacle to solidarity.

This paper presents original data from Canadian development workers, providing the first study of their understanding of solidarity as a development ethic. It shows the gaps between rhetoric and practice while recommending ways for development organizations to meaningfully engage with solidarity in their work.

This paper comprehensively investigates the lack of youth involvement in the intricate tapestry of urban policymaking in the Jordanian context. It attempts to present and illustrate the obstacles, challenges, hindrances and complexities facing engaging youth in urban planning in Jordan. Participants aged 18–24 were the primary focus of the investigation, as Jordan's population is predominantly youthful, with approximately 70% of the population under the age of 30.

The research methodology adopted in this study is a mixed-methods approach, which integrates both qualitative and quantitative data collection and analytical techniques to provide a comprehensive and nuanced understanding of the research problem.

Youth involvement in Jordan's urban policymaking is limited and inconsistent. Most notably, the prevalence of adultism emerges as the predominant and most substantive impediment, exerting a considerable influence on constraining the agency of young Jordanians in shaping urban policy.

Detailed examples can be developed to offer discerning elucidations relevant to each frame of reference.

A total of 12 discernible barriers emerged from a systematic deductive thematic analysis of primary data.

This comprehensive inquiry highlights the pervasive gaps in support for youth participation in urban policymaking within the administrative framework and across Jordanian society. Subsequent quantitative analysis was employed to strengthen the external validity of the research findings, thereby enhancing the generalizability of the qualitative insights. By employing Jordan as a case study, this paper significantly contributes to the expanding corpus of scholarly work on planning processes and practices within the Global South and the Arab world.

Interim leaders often have little advance notice of their new assignments. Yet, they must skillfully lead their organizations, provide stability for staff and continue the direction of the mission and vision in a time of change. In addition, temporary leaders – often termed interim executive directors or interim chief executive officers (CEOs) – are frequently asked to guide the transition for a new and permanent leader.

This qualitative study presents the insights of 24 interim leaders, largely in the Chattanooga, Tennessee (TN) region, who participated in individual virtual interviews and a subsequent virtual focus group to address a protocol of questions concerned with all phases of carrying out the interim position.

The findings confirmed existing literature on how the interim was selected, the responsibilities of this leader and the costs and benefits for the organization of using an interim and extended findings with guidance for interim over their tenure.

The findings uncovered new insights into personal and career growth, along with unexpected personal and professional enrichment and satisfaction from the experience. The practical implications include providing detailed guidelines for interim leaders at each stage of their tenure, which can help them navigate the complexities of their roles more effectively. Additionally, the findings highlight the potential for significant personal and professional growth, offering interim leaders unexpected enrichment and satisfaction from their experiences.

The exploratory research validated the existing literature on interim leadership and added additional detail in practical guidance for beginning an interim position, carrying out the interim position and even ending the position. This study delineates practical guidelines at each stage of the interim lifecycle for both the temporary leader and the organization and provides areas for future research. Qualitative findings also identified key characteristics of an interim leader. This study also includes discussion of the political implications of interim CEOs.

The study presents original insights into the role of interim leaders by combining qualitative data from 24 participants in the Chattanooga, TN region with existing literature, thereby enhancing understanding of the challenges and successes these leaders face. It confirms previous findings regarding interim leadership and provides practical guidelines for navigating the interim lifecycle, highlighting aspects of personal growth and satisfaction that have not been extensively explored in prior research.

A qualitative approach based on grounded theory was utilized, with data collected through 26 semi-structured interviews with social entrepreneurs. Alas’s Triangular Model provided the framework for data analysis and interpretation.

This study explores how Hong Kong social enterprises approached crisis and change management during the COVID-19 pandemic, examining their resilience-building strategies.

The pandemic triggered an existential crisis for many social enterprises, causing severe revenue losses. However, strong leadership and cultures based on social mission enabled resilience. Enterprises demonstrated agility by rapidly transitioning operations online and establishing partnerships. Technology adaptation and social innovation were pivotal to sustaining impact.

As the sample comprises enterprises that survived the pandemic, insights into failed enterprises are lacking. Comparative analysis could illuminate differences in crisis response between successful and unsuccessful cases.

The study’s practical implications suggest that social enterprises should focus on developing flexible crisis management plans, cultivating purposeful leadership, embracing digital transformation, strengthening collaborative networks and prioritizing organizational learning to effectively navigate crises while staying true to their social missions.

Findings demonstrate how shared values and cultures grounded in purpose can anchor organizations amidst upheaval, fostering resilience. This underscores the role of social enterprises in modeling responsiveness to societal needs.

While research has examined social enterprises’ vulnerability in crises, investigation into their crisis management practices is limited. This study enriches understanding of how social enterprises effectively navigate turbulence.

The primary objective of this research is to introduce a pioneering takaful model that provides both provision and protection to the aging population by combining the concept of cash waqf with takaful. This model is designed to align with Shariah principles, ensuring sustainability and enduring impact.

This research adopts a qualitative methodology, where a focus group discussion was conducted with six stakeholders. The participants consisted of takaful operators, legal experts and other industry players. The participants were presented with the proposed cash waqf takaful model and their feedback was recorded. Legal issues related to linking waqf with takaful were also identified and discussed.

The study highlights the need for innovative financial solutions to support Malaysia's aging population. It proposes a cash waqf takaful model, leveraging crowd funding for sustainability. Legal hurdles and recommendations for overcoming them are discussed, along with suggestions for future research on quantitative validation and regulatory frameworks. Ultimately, the study emphasizes the holistic approach of the proposed model in addressing the well-being of Malaysia's senior citizens.

The proposed takaful model presents opportunities for takaful operators to integrate Islamic social finance into their operations, enabling easier access to takaful for the elderly community. By eliminating financial barriers, it can transform the takaful landscape, ensuring inclusivity and financial security for aging populations. Moreover, policymakers see it as a blueprint for sustainable financial solutions and social welfare enhancement globally.

The study introduces a novel cash waqf takaful model to support Malaysia's aging population, leveraging crowdfunding for sustainability. It addresses legal challenges unique to Malaysia and proposes collaboration with State Islamic Religious Authorities. Furthermore, it emphasizes the need for further research to validate the model's effectiveness and explores its potential global policy implications.

The purpose of this study is to examine the influence of stakeholder integration and project complexity on information technology (IT) projects in Kenya. The following research question guided our inquiry: what is the influence of project complexity and stakeholder integration on the performance of IT projects in Kenya?

To advance the current understanding of the effect of stakeholder integration and project complexity on IT projects, multiple regressions were used to predict how project complexity and stakeholder integration influence project performance. Both government-funded and privately funded IT projects from a developing country were examined.

The study found that any project’s complexity and stakeholder integration levels offer a distinctive contribution to its success. Theoretically, the study contributes to linkages between stakeholder integration and project complexity concerning IT project performance. Through the adoption of actionable research and theoretical elaboration, we have shown that the successful execution of IT projects is driven by the successful integration of stakeholders and monitoring the level of complexity at each phase of the project.

The findings of this study add to the burgeoning literature on the performance of IT projects and come with several managerial implications as well. It brings to the fore the concept of stakeholder integration as an essential element of project success. The findings suggest that the inclusion of stakeholder integration into corporate decisions, strategies and policies can be an asset to the production of sustainable competitive advantages needed during the implementation of IT projects in government entities and organisations. As shown in this study, all the above require a collaborative platform allowing for data sharing among diverse stakeholders to ameliorate distrust or lack of information.