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The opening of government data is high on the policy agenda of governments worldwide. However, data release faces barriers due to limited support of civil servants, whereas the literature neglects civil servants' role in opening data. This paper aims at understanding why civil servants can be reluctant to support the disclosure of data. The authors developed a model to explain civil servants' behavioral intention to open data.

The authors test a series of hypotheses by collecting and analyzing survey data from 387 civil servants and by applying multivariate hierarchical regression.

The results indicate the factors influencing the behavior of civil servants. Social influences, performance expectancy, data management knowledge and risks have a significant influence. Personal characteristics control these effects.

Caution is needed to generalize the findings towards the support to open data provision by civil servants. Though the analyzed sample was limited to Brazil, other countries and cultures might yield different outcomes. Larger and more diversified samples might indicate significant effects on variables not found in this research.

The insights can be used to develop policies for increasing the support of civil servants towards governmental data disclosure.

This study suggests factors of influence to civil servants' behavior intentions to disclose governmental data. It results in a model of factors, specifically for their behavioral intention at the individual level.

This paper aims to investigate the relationships amongst career patterns, neutrality of the state civil apparatus, and organizational performance of the local government in South Konawe District, Southeast Sulawesi Province in Indonesia.

Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to investigate the relationships between variables through direct and indirect influence testing.

The findings reveal that career patterns influence neutrality and organizational performance. Neutrality of the state civil apparatus in politics mediates career patterns and local government organizational performance. The findings indicate that, first, promotions most significantly influence the organization’s neutrality and performance. Second, demotions have the least influence on the organization’s robustness and performance.

This paper is among the first to examine the relationships amongst career patterns, neutrality, and organizational performance. Recommendations are provided to improve neutrality and organizational performance, that is, the need to increase promotions and reduce demotions.

Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the behaviour of people who pay the professional zakat. As a result, the purpose of this study is to provide a comprehensive understanding of how the general public can pay their zakat using Bloom’s theory.

This research uses primary data with in-depth interviews from five informants, including civil servants (PNS) and private employees. Spiral analysis was used to analyse the data, arrange it, read it frequently, take brief notes, find categories, interpret and summarise it.

The results show Bloom’s theory can accommodate muzakki’s behaviour by paying professional zakat. It can be seen from the following conclusions: firstly, in the cognitive domain, muzakki’s behaviour of paying the professional zakat was motivated by their memories (experiences), the ability to interpret, the ability to understand the principles of zakat, the ability to understand the relations and the ability to understand the role of zakat from its norms. Secondly, in the affective domain, muzakki’s behaviour in paying the professional zakat was motivated by their ability to receive, give positive value, call others and dare to take risks. Thirdly, in the psychomotor domain, guided practice, mechanised practice and adoption drive muzakki’s behaviour of paying zakat.

This study has limitations regarding the number of samples (informants). In addition, the results of the research are designed to be very subjective so that they cannot be generalised to phenomena that exist in other places and countries that also require zakat in the profession. In the future, the results of this study can be used as a variable development with quantitative methods so that it can involve more samples to get maximum and a broader result.

This research has a valuable managerial impact on the zakat management institutions, particularly in Langsa, Aceh, Indonesia and all zakat institutions worldwide. Therefore, the central government can evaluate the zakat gap through various socialisation activities by promoting the cognitive, affective and psychomotor domains. Socialisation should improve people’s behaviour to pay zakat so that the amount of zakat collected will be higher and will reduce the gap between the potency of zakat and the zakat in reality which has been unequal so far.

This research will contribute to the significant development of zakat in terms of studying the behaviour of muzakki paying the professional zakat. Although the theory of planned behaviour was dominated by previous research, this research reveals other aspects of muzakki behaviour using Bloom’s model by elaborating on cognitive, affective and psychomotor domains.

This study aims to describe and examine the strategy used by the Taman Ismail Marzuki Library for increasing its social sustainability capabilities.

The research questions in this study are (1) What is the TIM Library’s social sustainability strategy for supporting the green library concept? and (2) What are the impediments and facilitators to implementing the green library concept in the TIM Library through a social sustainability process? This study adopted a qualitative approach, using a case study method, in research conducted over the period July–November 2022. The data collection methods used were purposive sampling, interviews, observations and document analysis.

This study’s findings indicate that the TIM library’s social sustainability strategy supports economic sustainability up to the independence stage, whereas environmental sustainability is still at the empowerment stage. The green library concept is sustainable due to the library’s commitment to the “third place” concept and library cooperation. The TIM Library’s continuing strategy to use creative community development programs to attract public interest and change the library’s perception in the community should help it realize the green library concept.

Libraries can use the research findings to guide their strategies for community engagement and inclusivity.

The paper suggests that policymakers supporting libraries can consider incorporating elements of the Green Library concept and community development stages into policies to enhance the societal impact of libraries.

The significance of this study is that it uncovers strategies to help public libraries meet the requirements of the green library concept.

The article aims at analyzing the social representations of retirement in two different groups of professors – pre-retired and retired – from a public higher education institution. The goal is to explore the experiences, reflections, beliefs, and attitudes originated from the transition to retirement.

The research, of exploratory and descriptive nature, was guided by the Social Representation Theory (SRT) and took a qualitative approach. 16 professors were interviewed, 8 in each group (pre-retired and retired professors), using semi-structured interviews that followed a script designed to discover the main aspects of the transition to retirement.

Three figurative cores were raised – the financial aspect, the centrality of work, and the will to continue contributing, and the unpreparedness for retirement – and testimonies have shown heterogeneous representations. The study observed that although relevant, the bonus for continued services is not the main determinant for professors to continue working in the university.

The results of this study indicate the need to treat retirement as a complex and multidimensional process, offering a fresh perspective on the social representations of retirement in the academic context. The use of the Social Representation Theory to explore these perspectives adds to the originality of the approach, highlighting the multifaceted nature of the retirement process in this specific professional group.

In recent years, international bodies and public opinion have recommended that governments adopt social responsibility practices to inform and be accountable to citizens about their sustainability actions in environmental, social and economic fields (Galera et al., 2014) and restore citizens' confidence in public authorities (Crane et al., 2008; Shepherd et al., 2010). This chapter reviews the literature on measuring and reporting sustainable performance in the public sector. Analyzing 35 studies published in a period of 10 years (from 2012 to 2021), we address two specific research questions: How and to what extent have public organizations changed to integrate sustainability reporting (SR) systems? What are the enabling organizational factors in adopting SR in public organizations?

This study investigated the use of language impoliteness of primary school teachers in communicating with their students during the learning process.

The methodology of this study used a mixed-method approach by involving 100 primary school teachers in the fifth and sixth grades. The researcher used the language politeness/impoliteness scale developed by Mantasiah et al. (2019) to measure teachers' language impoliteness. This scale was developed based on Brown and Levinson's theory who divided politeness maxims into six consisting of tact maxim, generosity maxim, approbation maxim, appreciation maxim, agreement maxim and sympathy maxim. The levels of teachers' language impoliteness were divided into five categories (5 = always, 4 = often, 3 = sometimes, 2 = rarely, 1 = never).

The finding shows that 28% of teachers were in the sometimes category and 33% of teachers were in the rarely category. The results signify that some teachers tend to speak impolitely with the students during the learning process. They considered that it was acceptable as they did not know the negative effects caused by their impolite language. Moreover, teachers were more likely to violate sympathy, tact and agreement maxims than other maxims.

The finding of this study can be applied generally at all levels of education, ranging from primary education to higher education, as a base to develop a program to improve the soft skills of teachers especially the way teachers communicate with their students in the learning process. By understanding language politeness theory, the awareness of teachers in communicating in the learning process can be improved, which can affect positively to the quality of learning process.

Numerous studies conducted on communication skills of teachers focused on using communication sciences approach. This study tried to use another approach to portray the communication skills of teachers based on language politeness uttered using linguistics approach. Moreover, previous studies preferred to conduct language politeness and impoliteness of teachers in senior high schools and lecturers in university, and there is still lack of studies focusing on language politeness of primary school teachers.

This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine.

Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study were collected from 2012 to 2016. Retrospective interviews and extensive use of written materials, including corporate documents and other publicly available data, helped them reconstruct those events, which the authors could not observe personally.

The authors observed that MAC regime changes in the company mirror; overall changes in the political and economic environment and Ukraine’s willingness to become closer to the West. The company seems to follow liberal Western market logics and eliminate those of Soviet heritage. The MAC regime changes seemed to contribute to the company’s survival during challenges caused by the political and economic crises that began in 2014 with the annexation of Crimea and other Ukrainian territories in the East of the country, demonstrating the usefulness of the new MAC regime and overall business logic.

This study adds to the literature on management accounting and control change in emerging economies and extractive industries by highlighting the role of changing institutional logics in shaping a MAC regime. The authors explain why, in some contexts (i.e. Ukraine), organizational actors accept and favor liberal Western market logic.

A particularly significant facet of this study concerns its extension of the role of MAC and the way it is perceived in a new international context in times of significant transformation. The results suggest that MAC regime change may be favorably received if it is based on local values and aspirations.

Over a decade since the Special Criminal Court (SCC) was established in Cameroon, hundreds of individuals have been indicted, tried and convicted. Sentences have been imposed, most of which include a term of imprisonment (principal punishment/penalty) and confiscation as accessory penalty or punishment. Research focus has not been directed at the sentences which, as argued in this paper, are inconsistent, incommensurate with the amounts of money stolen and a significant departure from the Penal Code. This paper aims to explore the aspect of sentencing by the SCC.

To identify, highlight and discuss the issue of sentencing, the paper looks at a blend of primary and secondary materials: primary materials here include but not limited to the judgements of the SCC and other courts in Cameroon and the Penal Code. Secondary materials shall include the works of scholars in the fields of criminal law, criminal justice and penal reform.

A few findings were made: first, the judges are inconsistent in the manner in which they determine the appropriate sentence. Second, in making that determination, the judges would have been oblivious to the prescripts in the Penal Code, which provides the term of imprisonment, and in the event of a mitigating circumstance, the prescribed minimum to be applied. Yet, the default imposition of an aggravating circumstance (being a civil servant) was not explored by the SCC. Finally, whether the sentences imposed are commensurate with the amounts of monies stolen.

This research unravels key insights into the functioning of the SCC. It advances the knowledge thereon and adds to the literature on corruption in Cameroon.

The prosecution and judges at the SCC should deepen their knowledge of Cameroonian criminal law, especially on the nature of liberty given to judges to determine within the prescribed range of the sentence to be imposed but also consider the existence of an aggravating factor – civil servant. They must also consider whether the sentences imposed befit the crime for which they are convicted.

The paper is an original contribution with new insights on the manner in which sentencing should be approached by the SCC.

This study examines the management practices and alignment features needed to develop academic staff’s careers, mainly focusing on teaching competencies in the evolving landscape of Cambodian public universities.

A multiple-case research design was adopted to collect data from interviews with 11 academic leaders and focus-group discussions (FGDs) with 13 academic teachers at two public universities in provincial Cambodia. A thematic approach was performed to code and analyse data to address the research questions.

This study found that the management of academic careers in the selected universities was hybrid, deregulating state control to relative institutional autonomy for contracted employees but rather centralised management for civil servants. However, weak institutional leadership and negligence in formulating comprehensive institutional guidelines for strategic human resource management (HRM) have caused misalignments of management practices to develop academic careers in the studied contexts.

This case study limits its findings to two universities in provincial Cambodia. Nevertheless, this study adds to the scarce literature on the research topic in Cambodian public universities and opens a path for cross-institutional and national comparative studies on similar foci.

This is a ground-breaking study set in the evolving space of Cambodian public higher education, where attention to the research area remains limited.