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Article
Publication date: 11 October 2022

Laura-Diana Radu and Daniela Popescul

The Covid-19 pandemic has profoundly affected urban communities, generating the need for an immediate response from local governance. The availability of urban data platforms in…

Abstract

Purpose

The Covid-19 pandemic has profoundly affected urban communities, generating the need for an immediate response from local governance. The availability of urban data platforms in some smart cities helped the relevant actors to develop various solutions in an innovative and highly contextual way. The purpose of this paper is to explore the role of data platforms in smart cities in the context of the Covid-19 crisis.

Design/methodology/approach

A total of 85 studies were identified using the Clarivate Analytics Web of Science electronic library. After applying exclusion and inclusion criteria, 61 publications were considered appropriate and reasonable for the research, being read in-depth. Finally, only 52 studies presented relevant information for the topic and were synthesized following the defined research questions. During the research, the authors included in the paper other interesting references found in selected articles and important information regarding the role of data in the fight against Covid-19 in smart cities available on the Internet and social media, with the intention to capture both academic and practical perspectives.

Findings

The authors' main conclusion suggests that based on their previous expertise in collecting, processing and analyzing data from multiple sources, some smart cities quickly adapted their data platforms for an efficient response against Covid-19. The results highlight the importance of open data, data sharing, innovative thinking, the collaboration between public and private stakeholders, and the participation of citizens, especially in these difficult times.

Practical implications

The city managers and data operators can use the presented case studies and findings to identify relevant data-driven smart solutions in the fight against Covid-19 or another crisis.

Social implications

The performance of smart cities is a social concern since the population of urban communities is continuously growing. By reviewing the adoption of information technologies-based solutions to improve the quality of citizens' life, the paper emphasizes their potential in societies in which information technology is embedded, especially during a major crisis.

Originality/value

This research re-emphasizes the importance of collecting data in smart cities, the role of the diversity of their sources and the necessity of citizens, companies and government synergetic involvement, especially in a pandemic context. The existence of smart solutions to process and extract information and knowledge from large data sets was essential for many actors involved in smart cities, helping them in the decision-making process. Based on previous expertise, some smart cities quickly adapted their data platforms for an efficient response against Covid-19. The paper analyzes also these success cases that can be considered models to be adopted by other municipalities in similar circumstances.

Details

Aslib Journal of Information Management, vol. 75 no. 6
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 28 September 2023

Djoko Sigit Sayogo, Sri Budi Cantika Yuli and Firda Ayu Amalia

This study aims to identify and outline the critical challenges affecting the inclination of executives to use data as the basis for making decisions at a local government level.

Abstract

Purpose

This study aims to identify and outline the critical challenges affecting the inclination of executives to use data as the basis for making decisions at a local government level.

Design/methodology/approach

The study conducted in-depth interviews with 21 public officials comprising middle- and top-level executives from 18 agencies and offices at the Bojonegoro Regency, one of Indonesia’s most progressive regencies in pursuing open government and smart cities.

Findings

The findings demonstrate that ensuring a good quality data architecture, nurturing data culture and developing analytics capability are essential in the case of a developing country such as Indonesia. However, insufficient policies and regulations, a nonexistent evaluative framework for data quality, disruptive local tradition and the ingrained autocratic administration represent significant and unique challenges to implementing data-driven decision-making in the local government in Indonesia.

Research limitations/implications

The chosen research approach may result in a need for more generalizability beyond Indonesia, accentuating the necessity for the geographical objects to include other developing countries in future research.

Practical implications

The findings showcase that lack of awareness and acceptance from public officials and the general public of the importance of a data-driven approach; as such, a better understanding of the change in attitudes and mindsets of public officials is invariably one of the critical practical determinants.

Originality/value

The findings signify the importance of creating robust accountability systems and evaluative frameworks that consider the many variables influencing decisions that capture the significance of organizational and local culture.

Details

Transforming Government: People, Process and Policy, vol. 18 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 26 February 2024

Timo Meynhardt, Pepe Strathoff, Jessica Bardeli and Steven Brieger

In public management research, the focus in the public value debate has been on public administration organizations’ broader societal outcomes. Public value describes how public…

Abstract

Purpose

In public management research, the focus in the public value debate has been on public administration organizations’ broader societal outcomes. Public value describes how public administrations form a vital part of the social context in which people develop and grow. However, there has not yet been an analysis of how public administration contributes to happiness in society.

Design/methodology/approach

In this study, we empirically analyze the relationship between people’s happiness and the public value of public administration. Our approach is based on a unique Swiss survey dataset comprising 870 individuals.

Findings

We find a positive relationship between public administration’s public value and happiness. We also find preliminary evidence with a moderation analysis that the relationship between a value-creating public administration sector and self-reported happiness is stronger for public administration employees.

Research limitations/implications

While correlation studies cannot claim causal explanations and common method bias may additionally limit any research in social science, we took a number of measures to mitigate related problem. We tested our model in two samples and took both several procedural techniques and a survey design minimizing common method bias.

Practical implications

The paper discusses implications for public sector performance measurement for public management and practitioners.

Social implications

This study calls for a more positive view on the multiple functions public administration performs for society. After an era of critical voices, our study helps reclaim public administration as a positive force for society at large in times of grand challenges, such as climate crisis, demographics and digitization.

Originality/value

This study has highlighted the importance between public administration’s public value and happiness in Swiss public service organizations. The study also showed that an employment in the public administration contributes to the happiness of individuals and beyond to society.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 9 October 2023

Leonard Emmanuel Mensah, Shalini Shukla and Hera Fatima Iqbal

This paper aims to investigate the relationship between green human resource management (GHRM) practices and employee innovative work behaviour in the hospital. Although previous…

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Abstract

Purpose

This paper aims to investigate the relationship between green human resource management (GHRM) practices and employee innovative work behaviour in the hospital. Although previous studies have examined the association between GHRM and various organisational outcomes, its nexus with employee innovative work behaviour has been largely unexplored.

Design/methodology/approach

This study used a quantitative approach and tested hypotheses. The research design adopted both an explanatory and descriptive approach since there were limited past data or studies to reference. The study population was human resource and administrative managers at Korle Bu Teaching Hospital who have implemented GHRM practices. The sample size consisted of 264 respondents, selected using simple random sampling. Data were collected through structured questionnaires.

Findings

The collected data were analyzed using descriptive statistics, correlation and regression analysis. The results revealed that green training, green hiring and green compensation were significant predictors of innovative work behaviour among employees.

Originality/value

This study contributes to the understanding of the impact of GHRM practices on employee innovative work behaviour in the healthcare sector. The study recommends that organisations should view their training investments as financial investments and focus on hiring individuals with strong environmental sensibilities. Additionally, effective reward criteria should be developed to promote GHRM practices.

Details

IIMBG Journal of Sustainable Business and Innovation, vol. 1 no. 1
Type: Research Article
ISSN: 2976-8500

Keywords

Article
Publication date: 13 July 2023

Saida Dammak and Manel Jmal Ep Derbel

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of…

Abstract

Purpose

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

Design/methodology/approach

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Findings

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

Research limitations/implications

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

Practical implications

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

Originality/value

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 12 March 2024

Rida Belahouaoui and El Houssain Attak

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance…

Abstract

Purpose

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices.

Design/methodology/approach

Using a systematic review technique with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method, this study evaluates 62 papers collected from the Scopus database. The papers were analyzed through textometry of titles, abstracts and keywords to identify prevailing trends and insights.

Findings

The review reveals that digitalization, particularly through AI and blockchain, significantly enhances tax compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks, capacity building and simplification for small and medium enterprises (SMEs).

Practical implications

The findings provide guidance for policymakers and tax administrations, underscoring the necessity of strategic planning, regulatory backing and global cooperation to effectively use digital technologies in tax compliance. Emphasizing the need for tailored support for SMEs, the study also calls for expanded research in less represented areas and specific sectors, such as SMEs and developing economies, to deepen global insights into digital tax compliance.

Originality/value

This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 2 June 2023

Julius Adavize Adinoyi, Martin Ouma and Mumo Nzau

Using system theory, this paper aims to interrogate the impact of Boko-Haram on bank administration. The paper explains how death, injury and property destruction caused by…

Abstract

Purpose

Using system theory, this paper aims to interrogate the impact of Boko-Haram on bank administration. The paper explains how death, injury and property destruction caused by terrorism affect banking supervision and structures.

Design/methodology/approach

With the aid of a mixed research method, this paper conducted 47 interviews. It extracted secondary data from the Central Bank of Nigeria database, the National Deposit Insurance Corporation publications, Enhancing Financial Innovation and Access Survey, the World Bank database and the Global Terrorism Index. Descriptive, content and regression analysis was used in this research.

Findings

With a significant regression model (p-value < 0.05), the analysis shows that terrorism accounts for 84.02% variation in banking administration. The impact of Boko-Haram on banking administration is negatively significant, especially in the areas like on-site supervision of Money Deposit Banks/Micro-finance Institutions and citizens’ accessibility to financial systems.

Originality/value

This paper generates new knowledge in the thematic area, which is still grey. The influence of terrorism on financial institutions as an element of economic governance is less researched. Hence, the strategic linkage of the impact of Boko-Haram on banking administration as a component of financial institutions. Therefore, this paper contributes to the existing body of literature on terrorism and economic governance.

Details

Journal of Aggression, Conflict and Peace Research, vol. 16 no. 1
Type: Research Article
ISSN: 1759-6599

Keywords

Open Access
Book part
Publication date: 29 November 2023

Mir Asghar Ali Khan

Pakistan, being a developing country, still has a long way to go to see progress in the field of research managers and administrators (RMAs). This chapter briefly explains the…

Abstract

Pakistan, being a developing country, still has a long way to go to see progress in the field of research managers and administrators (RMAs). This chapter briefly explains the profession’s ecosystem in the country, its evolution, available data, and the future of the field. The type and quantum of extramural research happening in Pakistan are quite significant in terms of the number of grants as well as the total annual funding. Despite this progress, the growth of research management and administration as a profession is slow-paced because of the lack of recognition of RMAs as a profession, complemented by the dearth of schools that teach this formally in the country. The future, however, sounds promising as more and more people are gradually undertaking this dynamic field and working formally to acquire the knowledge and skills to become better research management and administration professionals.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Article
Publication date: 10 May 2023

Pietro Pavone, Paolo Ricci and Massimiliano Calogero

This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation…

Abstract

Purpose

This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation of public value. This paper presents a map of current knowledge in a sample of selected articles and explores the intersecting points between data from the private sector and the public dimension in relation to benefits for society.

Design/methodology/approach

A bibliometric analysis was performed to provide a retrospective review of published content in the past decade in the field of big data for the public interest. This paper describes citation patterns, key topics and publication trends.

Findings

The findings indicate a propensity in the current literature to deal with the issue of data value creation in the private dimension (data as input to improve business performance or customer relations). Research on data for the public good has so far been underestimated. Evidence shows that big data value creation is closely associated with a collective process in which multiple levels of interaction and data sharing develop between both private and public actors in data ecosystems that pose new challenges for accountability and legitimation processes.

Research limitations/implications

The bibliometric method focuses on academic papers. This paper does not include conference proceedings, books or book chapters. Consequently, a part of the existing literature was excluded from the investigation and further empirical research is required to validate some of the proposed theoretical assumptions.

Originality/value

Although this paper presents the main contents of previous studies, it highlights the need to systematize data-driven private practices for public purposes. This paper offers insights to better understand these processes from a public management perspective.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 25 March 2024

Yusuf Ayodeji Ajani, Emmanuel Kolawole Adefila, Shuaib Agboola Olarongbe, Rexwhite Tega Enakrire and Nafisa Rabiu

This study aims to examine Big Data and the management of libraries in the era of the Fourth Industrial Revolution and its implications for policymakers in Nigeria.

Abstract

Purpose

This study aims to examine Big Data and the management of libraries in the era of the Fourth Industrial Revolution and its implications for policymakers in Nigeria.

Design/methodology/approach

A qualitative methodology was used, involving the administration of open-ended questionnaires to librarians from six selected federal universities located in Southwest Nigeria.

Findings

The findings of this research highlight that a significant proportion of librarians are well-acquainted with the relevance of big data and its potential to positively revolutionize library services. Librarians generally express favorable opinions concerning the relevance of big data, acknowledging its capacity to enhance decision-making, optimize services and deliver personalized user experiences.

Research limitations/implications

This study exclusively focuses on the Nigerian context, overlooking insights from other African countries. As a result, it may not be possible to generalize the study’s findings to the broader African library community.

Originality/value

To the best of the authors’ knowledge, this study is unique because the paper reported that librarians generally express favorable opinions concerning the relevance of big data, acknowledging its capacity to enhance decision-making, optimize services and deliver personalized user experiences.

Details

Digital Library Perspectives, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5816

Keywords

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