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Article
Publication date: 31 July 2023

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin and Oliver Marnet

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…

Abstract

Purpose

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Design/methodology/approach

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Findings

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

Originality/value

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 28 February 2023

Magda Siahaan, Harry Suharman, Tettet Fitrijanti and Haryono Umar

The phenomenon of corruption requires extra handling to achieve zero corruption. The purpose of this paper is to examine the integrated governance, risk management and compliance…

Abstract

Purpose

The phenomenon of corruption requires extra handling to achieve zero corruption. The purpose of this paper is to examine the integrated governance, risk management and compliance (GRC) implementation, the quality of internal audits and management's commitment to improving the ability to detect corruption and its impact on the company's financial performance.

Design/methodology/approach

This paper used primary and secondary data. Financial statement data and survey results from participants in 69 state-owned companies were analyzed using the Partial Least Square method.

Findings

There was a positive and significant effect of the integrated GRC implementation, quality of internal audit and management's commitment to increasing the organization's internal capability in detecting corruption. However, the failure to detect corruption mediates the effect of management commitment on financial performance. Besides, the organization's three internal factors could be better because their functions could be more optimal and require further improvement.

Research limitations/implications

State-owned companies are continuing to be restructured, so these results can be helpful for now. However, they must update continuously with developments related to the composition and classification of state-owned companies.

Practical implications

Organizations can improve their ability to detect corruption in the workplace by using an early warning system such as the integrated GRC, internal audit quality and a high commitment from management.

Originality/value

To the author's limited knowledge, empirical research on integrated GRC implementation, internal audit quality and management commitment are still rare if they improve the detection of corruption ability. It uses the factors that cause corruption in the fraud hexagon to analyze the financial performance.

Details

Journal of Financial Crime, vol. 31 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 15 July 2022

Daojun Sun, Limin Deng and Wenchi Ying

This study investigates into how organizations enable the compatibility between intermediary role of conventional systems with disintermediary potentials of blockchain toward the…

Abstract

Purpose

This study investigates into how organizations enable the compatibility between intermediary role of conventional systems with disintermediary potentials of blockchain toward the coordination of multiple actors in operations management.

Design/methodology/approach

The data were collected from 31 interviewees of the case organizations. We conduct an in-depth case study of successful BC implementation in operations management, by using affordance-actualization (A-A) theory as the theoretical lens.

Findings

This study identifies the incompatibility between the affordances of conventional systems and blockchain in coordination/operations management and offers a process model in which a fusion phase enables the affordances to be compatible and then to be actualized. The fusion phase extends A-A theory by transposing and connecting in the context of operations management. The result also shows that blockchain technology has decentralized potentials to address the issues caused by centralized organizations or information systems, while not to replace the intermediary roles of centralized organizations or information systems.

Originality/value

This study makes important theoretical contributions to the literature on blockchain used in operations management, the roles of blockchain enablement and affordance-actualization theory. The findings can also help IT practitioners to implement BC-based applications effectively.

Details

International Journal of Emerging Markets, vol. 19 no. 3
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 7 August 2023

Ogochukwu Monye

The Central Bank of Nigeria (CBN) recently relaunched Nigeria’s cashless policy initiative which seeks to reduce financial crime and tax avoidance, decrease cash dependency…

Abstract

Purpose

The Central Bank of Nigeria (CBN) recently relaunched Nigeria’s cashless policy initiative which seeks to reduce financial crime and tax avoidance, decrease cash dependency, advance the adoption of digital financial services (DFS), decrease the risks to the payment system and foster financial inclusion. This study aims to identify the unique challenges of going cashless in Nigeria, particularly in terms of infrastructural, exclusionary and cost implications of the policy on the average citizens.

Design/methodology/approach

The author applies a doctrinal research methodology to identify and reflect on key challenges of the cashless policy from the economic, regulatory and transactional perspectives.

Findings

The cashless policy initiative in Nigeria heralds value for financial integrity, financial policy regulation and user convenience. The mode of introduction, however, ushers in significant challenges and hardly considers Nigeria’s inadequate payment infrastructure, persistent financial exclusion, low levels of financial and digital literacy and capability, high cost of using DFS and pervasive proclivity for cash. As Nigerians adjust albeit inconveniently to the policy, the CBN can ameliorate the hardship by strengthening the payment infrastructure, particularly for digital payments, fostering consumer trust by safeguarding user funds and enabling consumer preferences.

Research limitations/implications

Research materials include the national regulator’s policy documents and newspaper articles that have not been published in formal reports but non-the-less adequately mirror the policy intention of the CBN and the lived experiences of Nigerians.

Practical implications

This study identifies the practical steps and regulatory measures that the CBN can take to improve acceptance and meaningful and sustainable adoption of the cashless policy by the majority of Nigerians.

Social implications

The recommendations that are proffered provide some rich insights to inform regulatory direction for the CBN to seamlessly phase-in the cashless policy and consequently drive down financial exclusion in Nigeria.

Originality/value

This study contributes to the policy discussion around the introduction of the cashless Nigeria project. The doctrinal research method highlights the policy intentions of the regulator in juxtaposition with lived experiences of Nigerians. This study offers recommendations to bolster financial inclusion, stability and integrity.

Details

Journal of Money Laundering Control, vol. 27 no. 3
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 7 September 2023

Christopher Chapman, Asako Kimura, Norio Sawabe and Hiroyuki Selmes-Suzuki

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can…

Abstract

Purpose

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.

Design/methodology/approach

We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.

Findings

We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.

Research limitations/implications

We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.

Originality/value

We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Journal of Information, Communication and Ethics in Society, vol. 22 no. 1
Type: Research Article
ISSN: 1477-996X

Open Access
Article
Publication date: 25 July 2023

Antaine Stíobhairt, Nicole Cassidy, Niamh Clarke and Suzanne Guerin

This paper aims to explore the roles of psychologists in seclusion in adult mental health services in Ireland, their perspectives on seclusion and its use in recovery-oriented…

Abstract

Purpose

This paper aims to explore the roles of psychologists in seclusion in adult mental health services in Ireland, their perspectives on seclusion and its use in recovery-oriented practice and related professional practice issues.

Design/methodology/approach

A qualitative hermeneutic phenomenological study was conducted from a social constructivist perspective. Semi-structured interviews with 17 psychologists were analysed using reflexive thematic analysis.

Findings

Twenty-four themes were identified, which were clustered into four overarching themes. Participants viewed themselves and psychology in Ireland more broadly as peripheral to seclusion. They believed that seclusion possessed no inherent therapeutic value but viewed it as an uncomfortable and multi-faceted reality. Participants regarded seclusion and recovery as largely inconsistent and difficult to reconcile, and they perceived systemic factors, which had a pervasive negative impact on seclusion and recovery in practice.

Practical implications

The findings highlight the perceived complexity of seclusion and its interface with recovery, and the need to conscientiously balance conflicting priorities that cannot be easily reconciled to ensure ethical practice. The findings suggest psychologists are well-suited to participate in local and national discussions on using seclusion in recovery-oriented practice.

Originality/value

This study offers a unique insight into psychologists’ perceptions of seclusion and considers the implications of these views. Participants’ nuanced views suggest that psychologists can make valuable contributions to local and national discussions on these topics.

Details

Mental Health Review Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1361-9322

Keywords

Open Access
Article
Publication date: 22 March 2024

Alaric Awingura Alagbela and Jonas Bayuo

School effectiveness has attracted some currency in educational research globally since the 1960s though such studies mostly point to the efforts of principal leadership as the…

Abstract

Purpose

School effectiveness has attracted some currency in educational research globally since the 1960s though such studies mostly point to the efforts of principal leadership as the basis for promoting effective schools. However, in the case of Ghana, there is a lack of research conducted in the area, and due to that, this study sought to explore internal public perspectives of what constitutes school effectiveness in the Colleges of Education in the Upper East Region of Ghana.

Design/methodology/approach

This study employed the convergent parallel mixed-method design otherwise called concurrent mixed-method design. The population for the study comprised second and third-year students, tutors and leadership of the colleges. In total, 308 respondents constituted the sample size. The breakdown is 257 students in all, 41 tutors and 10 leaders of the colleges. Two instruments, namely, an in-depth interview guide and a questionnaire were used to elicit responses to address the object of this study.

Findings

The study revealed that the characteristics of effective schools include the high academic performance of students and a good show of disciplined behavior by both students and staff in the colleges among others.

Originality/value

To the best of our knowledge, during the search for studies conducted on school effectiveness, there is no scientific study done in Ghana highlighting the attributes of effective educational institutions. Most of the studies conducted in the area of educational studies only focused on principal leadership, educational access, participation and equity at the level of pre-tertiary institutions.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 22 March 2024

Summer K. Mohamed, Sandra Haddad and Mahmoud Barakat

Due to the rapid increase in environmental degradation and depletion of natural resources, there has been a recent shift in global focus from economic concerns to environmental…

Abstract

Purpose

Due to the rapid increase in environmental degradation and depletion of natural resources, there has been a recent shift in global focus from economic concerns to environmental ones. The purpose of this research is to examine the relevant literature on the use of blockchain technology to promote environmental sustainability through customer integration.

Design/methodology/approach

The proposed framework is based on the theoretical lens of systems theory (ST) and knowledge-based view (KBV) theory, and is developed by conducting a systematic literature review of 51 articles, (16) from 2022, (17) from 2021, (10) 2020, (5) 2019, (2) 2018 and (1) from 2017 on blockchain technology (BCT), environmental supply chain performance (ESCP) and customer integration.

Findings

Three main propositions are formulated and demonstrated using the developed framework, which shows that BCT has the potential to revolutionize the supply chain from an environmental sustainability perspective through facilitating waste management, reduction of energy consumption and reduction of carbon emissions/pollution. The technology will not only enhance the environmental sustainability but also facilitate customer integration through resolving transparency issues, protecting data/enhancing security, database decentralization, promoting trust and immutability.

Originality/value

The effects of blockchain on supply chain performance has been studied in the past; however, no studies were found which shed light on how BCT can affect ESCP through the mediation of customer integration.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 15 March 2024

Beatrice Arthur and Thomas van der Walt

The purpose of this study is to investigate the current research data management practices among researchers in Ghana and their impact on data reuse and collaborative research…

Abstract

Purpose

The purpose of this study is to investigate the current research data management practices among researchers in Ghana and their impact on data reuse and collaborative research. The study aims to identify the methods used by researchers to store and preserve their research data, as well as to determine the extent to which researchers share their data with others.

Design/methodology/approach

The study uses a mixed-method research strategy to blend qualitative and quantitative data and is conducted at two public and two private universities in Ghana.

Findings

The study revealed that researchers in Ghana currently store and preserve their research data using personal devices, such as laptops, CDs and external flash drives, rather than keeping the data in university data repositories. They also do not share their research data with others, which negatively affects collaborative research. The current practice of storing data on personal devices and not sharing data with others hinders collaborative research. The study recommends that universities in Ghana revise their research policy documents to address RDM-related issues such as data storage, data preservation, data sharing and data reuse.

Research limitations/implications

The study was conducted at two public and two private universities in Ghana, but the findings were placed in a wider context through appropriate references.

Practical implications

This study emphasises the need for sound research data management procedures to support research collaboration and data reuse in Ghana. Universities should provide incentives to academics to disclose their data to encourage data sharing and collaboration.

Social implications

The government and management of universities should consciously invest in the needed technologies and equipment to implement research data management in their universities.

Originality/value

This study looks at how researchers in Ghana manage their research data and how it affects data reuse and collaborative research.

Details

Library Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-5124

Keywords

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