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Article
Publication date: 3 June 2020

Christopher M. Owusu-Ansah

The purpose of this paper was to explore African conceptions of digital libraries from the perspective of the historical literature. This paper argues that the concept of…

Abstract

Purpose

The purpose of this paper was to explore African conceptions of digital libraries from the perspective of the historical literature. This paper argues that the concept of digital libraries is a western creation and that there was a need for developing societies to develop their own conceptions to guide their own digital library development agenda.

Design/methodology/approach

The paper is based on a literature review. The paper makes use of publicly-available literature on the theme of digital libraries from both the Western and African perspectives. The search terms used were “digital libraries”, “Africa digital libraries”, “electronic libraries”, “information communication technologies/libraries” and “institutional repositories”. A total of 89 publications were examined for this purpose.

Findings

The analysis revealed that most of the initial digital library initiatives in Africa emanated from the west with African countries benefiting from international initiatives to expand access to information resources to bridge the global digital divide. However, due to a number of contextual challenges such as lack of sustainable funding and inadequate capacity and strategy, the development of digital libraries was hampered. Thus, even though digital libraries enjoy considerable goodwill, there remain negative conceptions of digital libraries in Africa.

Practical implications

Information institutions in African countries must evolve a unified conception of digital libraries as this would largely drive the direction of digital library development towards achieving the developmental goals of the continent.

Originality/value

The study applies the attributes of innovation to explain contextual factors shaping African conceptions of digital libraries.

Details

Digital Library Perspectives, vol. 36 no. 3
Type: Research Article
ISSN: 2059-5816

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Article
Publication date: 6 March 2019

Jaime A. Teixeira da Silva, Kwabena Osei Kuffour Adjei, Christopher M. Owusu-Ansah, Radhamany Sooryamoorthy and Mulubrhan Balehegn

The purpose of this paper is to assess the status of the open access (OA) movement on the African continent, and if there is any financial or moral exploitation by…

Abstract

Purpose

The purpose of this paper is to assess the status of the open access (OA) movement on the African continent, and if there is any financial or moral exploitation by dominant “foreign” world powers. OA provided the African intellectual community with a tool to prove its academic prowess and an opportunity to display cultural and intellectual independence. OA publishing is prone to abuse, and some in Africa have sought to exploit the OA boom to profit from non-academic activity rather than use this tool to glorify Africa’s image and diversity on the global intellectual stage. These issues are explored in detail in the paper.

Design/methodology/approach

The authors broadly assessed literature that is related to the growth and challenges associated with OA, including the rise of OA mega journals, in Africa.

Findings

African OA journals and publishers have to compete with established non-African OA entities. Some are considered “predatory”, but this Jeffrey Beall-based classification may be erroneous. Publishing values that African OA publishers and journals aspire to should not equal those published by non-African publishing entities. Africa should seek solutions to the challenges on that continent via Africa-based OA platforms. The budding African OA movement is applauded, but it must be held as accountable as any other OA journal or publisher.

Originality/value

African scholars need to reassess the “published in Africa” OA image.

Details

Online Information Review, vol. 43 no. 4
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 8 October 2018

Anna Marie Johnson, Amber Willenborg, Christopher Heckman, Joshua Whitacre, Latisha Reynolds, Elizabeth Alison Sterner, Lindsay Harmon, Syann Lunsford and Sarah Drerup

This paper aims to present recently published resources on information literacy and library instruction through an extensive annotated bibliography of publications…

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Abstract

Purpose

This paper aims to present recently published resources on information literacy and library instruction through an extensive annotated bibliography of publications covering all library types.

Design/methodology/approach

This paper annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2017 in over 200 journals, magazines, books and other sources.

Findings

The paper provides a brief description for all 590 sources.

Originality/value

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Details

Reference Services Review, vol. 46 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

Content available
Article
Publication date: 5 December 2018

Mahdi Salehi, Hossein Tarighi and Malihe Rezanezhad

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage…

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Abstract

Purpose

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.

Design/methodology/approach

The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software.

Findings

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees.

Practical implications

Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience.

Originality/value

The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

Details

Journal of Asian Business and Economic Studies, vol. 26 no. 1
Type: Research Article
ISSN: 2515-964X

Keywords

Content available
Article
Publication date: 4 September 2020

Anna Maria Tammaro and Juan D. Machin-Mastromatteo

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Abstract

Details

Digital Library Perspectives, vol. 36 no. 3
Type: Research Article
ISSN: 2059-5816

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Article
Publication date: 6 June 2016

Sawsan Saadi Halbouni, Nada Obeid and Abeer Garbou

This paper aims to investigate the role of corporate governance and information technology in fraud prevention and detection within the United Arab Emirates (UAE).

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5356

Abstract

Purpose

This paper aims to investigate the role of corporate governance and information technology in fraud prevention and detection within the United Arab Emirates (UAE).

Design/methodology/approach

This study uses a survey of financial accountants and internal and external auditors to assess their perceptions of the effectiveness of IT and corporate governance as measured in terms of the audit committee’s effectiveness, internal audit functions, external audit functions, culture of honesty and employee training programmes in preventing and detecting fraud in the UAE.

Findings

The results indicate that corporate governance has a moderate role in preventing and detecting fraud in the UAE and that IT has the same role as traditional fraud prevention and detection techniques. The results also show no significant difference between internal and external auditors in their use of technological and traditional techniques during the course of audits.

Research limitations/implications

The findings suggest that the senior management and boards of directors must better understand the importance of their oversight function. The finding that a culture of honesty has a low positive impact on fraud prevention and detection in the UAE indicates that chief executive officers and boards of directors must make more efforts to set the “tone at the top” to improve the corporate environment in terms of integrity and ethics, among other factors. Furthermore, as IT and traditional techniques provide the same function, senior management and boards of directors must be alerted to the importance of developing systematic approaches to fraud investigation that involve greater reliance on technological approaches.

Practical implications

The moderate role of corporate governance suggests that senior management and boards of directors must better understand the importance of their oversight function to meet their obligations and fiduciary responsibilities to stakeholders. Furthermore, greater adoption of IT to detect and prevent fraud contributes to developing a systematic approach to fraud investigation, capable of identifying unusual activity using effective software.

Originality/value

This study contributes to the literature on the role of corporate governance and IT in preventing and detecting fraud, particularly for Middle Eastern countries and other emerging nations. The study may provide insights to academics and practitioners in the UAE and their international counterparts.

Details

Managerial Auditing Journal, vol. 31 no. 6/7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 2 October 2017

Md. Tofael Hossain Majumder, Aklima Akter and Xiaojing Li

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

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1527

Abstract

Purpose

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

Design/methodology/approach

Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across studies. The study uses the meta-analysis instrument developed by Hunter et al. (1982).

Findings

The investigation finds a significant positive association between board size, the frequency of board meetings and auditors’ credibility with CSD. Both the managerial and concentrated ownership have a significant but negative association with CSD. In contrast, board independence, board gender diversity, the composition of non-executive directors, government ownership, foreign ownership and institutional ownership are insignificantly and positively associated with CSD. CEO duality is also insignificant with CSD but indicates a negative association. The study further investigates that the association between board gender diversity and CSD affected by the differences of the country of study.

Originality/value

This paper adds significance to the extant academic literature as well as assists the appropriate policy maker in assessing the determinants of CSD from the viewpoints of corporate governance. It further aims to reconcile the findings of the previous studies around the world, and also for the developed and developing countries separately.

Details

International Journal of Accounting & Information Management, vol. 25 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 1 August 2005

Maija‐Leena Huotari and Mirja Iivonen

To explore the nature of the university's knowledge processes and to specify the library's role in these processes.

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1974

Abstract

Purpose

To explore the nature of the university's knowledge processes and to specify the library's role in these processes.

Design/methodology/approach

A theoretical framework for strategic management based on the concepts of the value constellation of networked enterprises and the knowledge processes is applied along with the concept of a strategic partnership to indicate the library's new role within the university.

Findings

The library's role in the generative knowledge processes is likely to become the major managerial challenge. Its role in the productive knowledge processes will increase, and in the representative knowledge processes it will diversify.

Research limitations/implications

The same research object could be approached empirically from a multidisciplinary perspective, i.e. the transforming research and teaching processes and enhancement of the library's role in them. The impact of the library's intellectual capital on the university's intellectual capital should be examined in terms of performance assessment in theory and practice.

Practical implications

Illuminative examples indicate how libraries can take a more proactive, strategic role in practice.

Originality/value

This timely paper develops a sound theoretical basis on which the library can be understood as a vital member of a strategic partnership in the management of the university's intellectual capital. It is a significant application to library management of theory from outside the field. The paper is rich in stimulating ideas, and should be of considerable interest to a wide readership.

Details

Library Management, vol. 26 no. 6/7
Type: Research Article
ISSN: 0143-5124

Keywords

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Article
Publication date: 13 April 2012

Sonia Jindal and Manoj Kumar

Human capital (HC) disclosures by firms are voluntary as per the GAAPs in most of the countries including India. Therefore, a wide discrepancy exists across Indian firms…

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1416

Abstract

Purpose

Human capital (HC) disclosures by firms are voluntary as per the GAAPs in most of the countries including India. Therefore, a wide discrepancy exists across Indian firms with respect to their HC disclosures. This paper aims to investigate the extent and determinants of HC disclosure levels of the Indian listed firms in a two‐stage analysis.

Design/methodology/approach

In the first stage, a 12‐item index is developed and is used to measure the extent of HC disclosures of 97 listed firms. In the second stage, a regression analysis is carried out to ascertain the determinants of HC disclosure levels of the Indian listed firms.

Findings

The results point out that HC disclosure levels have high variations among the sample firms with information technology firms having highest average HC disclosure levels. Further, regression results indicate that a firm's “size” and “employees' expenses as a proportion of its total operating expenses” have a significant positive bearing on its level of HC disclosure, and “industry affiliation”, “globalisation”, “profitability”, “ownership concentration”, “age”, “structural complexity”, “leverage” and “auditor reputation” do not have significant influence on its level of HC disclosure.

Research limitations/implications

This study follows a cross sectional design. A longitudinal study would have the potential to determine any pattern of changes in extent of HC disclosures over time. Index construction involves subjective judgment. The study assumes that the annual reports are the primary documents available to stakeholders requiring information about the firms.

Practical implications

The HC disclosure index constructed in this study can be used as a benchmark by the Indian firms to enhance their HC disclosures in future. It can be an aid to the regulators as and when they decide on an accounting standard for HC disclosures. The extent of HC disclosure of individual firms measured by this study can be used by the investors to identify the Indian firms which disclose more HC information. The determinants of HC disclosures can be used by the investors in identifying the other Indian firms (not in the study sample) which potentially may have high HC disclosures.

Originality/value

The study adds to the existing literature by constructing a suitable index to measure the level of HC disclosures in the annual reports of the Indian listed firms. Further, this is the first ever study to investigate the extent and determinants of HC disclosures of Indian listed firms. This study empirically validates a new proposition which has never been tested by any of the existing studies. The new proposition validated is: firm's “employee expenses as a proportion of its total operating expenses” has a significant positive bearing on its level of HC disclosures. Additionally this is the first ever study to use Poisson regression to ascertain determinants of HC disclosure practices.

Details

Journal of Intellectual Capital, vol. 13 no. 2
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 1 April 2005

R. Jayalakshmy, A. Seetharaman and Tan Wei Khong

To highlight the pressures that the auditors would face in the era of globalisation and the challenges they should be willing to accept in order to maintain trust and integrity.

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15165

Abstract

Purpose

To highlight the pressures that the auditors would face in the era of globalisation and the challenges they should be willing to accept in order to maintain trust and integrity.

Design/methodology/approach

A wide range of articles and journals published in international journals as well as local journals has been reviewed. The areas covered include audit fraud, true and fair view interpretation, auditor independence and role of internal auditors. Further, ideas have also been obtained from critical write‐ups in the business magazines on the fall of multinationals.

Findings

A wide range of interpretation has been given by various groups of people on their understanding of the phrase “true and fair”. This has created great confusion as to the interpretation of the audit reports. This has been proven by the fall of many multinationals and the audit pioneers, Andersens. This is one of the causes of audit fraud and it is also seen that as the auditors face an enormous challenge as they enter the twenty‐first century, they should be willing to change their attitudes towards their clients. Professionalism should be in the forefront, and an overhaul in the concept of “true and fair” could probably be the solution to harmonisation of the economy.

Research limitations/implications

This paper lacks statistical data on the views of the authors. It is based purely on secondary data.

Practical implications

Provides awareness to the auditors, corporations and general public on the necessity to revamp the existing auditing practices. This can help the auditors not only to be professionals, but also to be seen as professionals.

Originality/value

This paper provides scope for research in this area to identify whether the overhaul concept is acceptable. If yes, what should the new concept be? If no, what is the solution to the existing public outcry?

Details

Managerial Auditing Journal, vol. 20 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

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