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Article
Publication date: 21 February 2024

Azra Rafique, Kanwal Ameen and Alia Arshad

This study aims to explore the evidence-based usage patterns of higher education commission (HEC) subscribed e-journal databases in the university digital library used by the…

Abstract

Purpose

This study aims to explore the evidence-based usage patterns of higher education commission (HEC) subscribed e-journal databases in the university digital library used by the scholarly community and the academics’ online searching behaviour at a higher education institution in Pakistan.

Design/methodology/approach

The study used an explanatory sequential mixed methods approach. Raw transaction log data were collected for quantitative analysis, and the interview technique was used for qualitative data collection and thematic analysis.

Findings

Log analysis revealed that HEC subscribed databases were used significantly, and among those, scholarly databases covering various subjects were more frequently used than subject-specific society-based databases. Furthermore, the users frequently accessed the needed e-journal articles through search engines like Google and Google Scholar, considering them sources of free material instead of the HEC subscribed databases.

Practical implications

It provides practical implications for examining the evidence-based use patterns of e-journal databases. It suggests the need for improving the access management of HEC databases, keeping in view the usage statistics and the demands of the scholars. The study may also help create market venues for the publishers of scholarly databases by offering attractive and economical packages for researchers of various disciplines in developing and underdeveloped countries. The study results also guide the information professionals to arrange orientation and information literacy programs to improve the searching behaviour of their less frequent users and enhance the utilization of these subscribed databases.

Originality/value

The study is part of a PhD project and, to the best of the authors’ knowledge, is the first such work in the context of a developing country like Pakistan.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 12 January 2024

Rhianna Garrett

This paper critiques institutional whiteness and racial categorisation in UK higher education. This is done through the representation of the complex narratives of “mixed race”…

Abstract

Purpose

This paper critiques institutional whiteness and racial categorisation in UK higher education. This is done through the representation of the complex narratives of “mixed race” women navigating their PhD experiences in predominantly white institutions, when their identities have proximity to whiteness.

Design/methodology/approach

This study introduces five vignettes of “mixed race” women, gathered from a wider study of 27 PhDs and early career researchers in UK higher education. The paper employs Yuval-Davis’ framework of belonging and bell hooks' approach to chosen versus forced marginality to create a conceptual framework based on fluid agency and empowerment, recognising belonging as an ongoing process.

Findings

The findings reveal how “mixed race” women can occupy a liminal space between belonging to and rejecting racial categorisation, as they attempted to situate their self-identifications within the boundaries of institutional whiteness.

Research limitations/implications

The study only utilises a small sample size of five counter-stories from a larger study on PhD career trajectories, limiting its empirical claims. It also only engages with “mixed race” women who have proximity to whiteness, encouraging research on different “mixed race” intersections.

Practical implications

This paper encourages more discussion around “mixed race” experiences of UK higher education and critical engagement with higher education’s reliance on statistical data to understand racialised communities.

Originality/value

This paper contributes new empirical insights into how whiteness is experienced when “mixed race” women negotiate their relation to it in UK higher education. It also provides theoretical advancements into understanding of institutional whiteness and critically engages with racial categorisation.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 30 October 2023

John De-Clerk Azure, Chandana Alawattage and Sarah George Lauwo

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management…

Abstract

Purpose

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Design/methodology/approach

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Findings

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

Originality/value

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 April 2024

Ahmed Shehata and Metwaly Eldakar

Social engineering is crucial in today’s digital landscape. As technology advances, malicious individuals exploit human judgment and trust. This study explores how age, education…

Abstract

Purpose

Social engineering is crucial in today’s digital landscape. As technology advances, malicious individuals exploit human judgment and trust. This study explores how age, education and occupation affect individuals’ awareness, skills and perceptions of social engineering.

Design/methodology/approach

A quantitative research approach was used to survey a diverse demographic of Egyptian society. The survey was conducted in February 2023, and the participants were sourced from various Egyptian social media pages covering different topics. The collected data was analyzed using descriptive and inferential statistics, including independent samples t-test and ANOVA, to compare awareness and skills across different groups.

Findings

The study revealed that younger individuals and those with higher education tend to research social engineering more frequently. Males display a higher level of awareness but score lower in terms of social and psychological consequences as well as types of attacks when compared to females. The type of attack cannot be predicted based on age. Higher education is linked to greater awareness and ability to defend against attacks. Different occupations have varying levels of awareness, skills, and psychosocial consequences. The study emphasizes the importance of increasing awareness, education and implementing cybersecurity measures.

Originality/value

This study’s originality lies in its focus on diverse Egyptian demographics, innovative recruitment via social media, comprehensive exploration of variables, statistical rigor, practical insights for cybersecurity education and diversity in educational and occupational backgrounds.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 26 September 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge…

Abstract

Purpose

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Design/methodology/approach

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

Findings

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

Originality/value

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 24 October 2023

Suman Garg and Renu Aggarwal

Counterfeit currency ranges from a low-quality colour scanner/printer notes to high-quality counterfeits produced by hostile powers. Detecting counterfeit money notes is a…

Abstract

Purpose

Counterfeit currency ranges from a low-quality colour scanner/printer notes to high-quality counterfeits produced by hostile powers. Detecting counterfeit money notes is a national priority due to its huge negative economic impact. However, no automatic mechanism exists for identifying the source of counterfeit notes, which is a more sophisticated and critical problem. This paper aims to evaluate the procedure or mechanism which are followed by banks for fake not reporting and the effectiveness of this mechanism.

Design/methodology/approach

For doing this research, primary data has been collected from bank staff (particularly front desk staff like cashier/teller). A very simple and short questionnaire has been prepared where the researcher just wants to explore that up to what extent bank staff is aware about the clauses of the counterfeit currency note (CCN).

Findings

The result shows that in approximately 38% of cases, bank staff return the fake notes to the customer without reporting, and approximately 57%–58% are unaware of the fake currency notes reporting to the nodal bank office and police.

Practical implications

Banks themselves have to take stringent actions to ensure that none of the CCNs circulate again in the economy if caught by bank officials. All the flaws in a system should be effectively monitored along with covering the loopholes in the system like lack of training, time-to-time sensitisation of front desk employees, providing protection to employees in case of any kind of threat from customer and reducing the burden of retaining the customer if a customer is at guilty.

Originality/value

This is the original work done by the researchers; in fact, the researchers were able to find only a couple of studies related to this kind of in-depth analysis in the literature. This study is done to provide feedback to the authorities on how the system is manipulated for organisational and self-interest.

Details

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

Keywords

Article
Publication date: 4 March 2024

Connor Eichenauer and Ann Marie Ryan

Role congruity theory and gender stereotypes research suggests men are expected to engage in agentic behavior and women in communal behavior as leaders, and that role violation…

Abstract

Purpose

Role congruity theory and gender stereotypes research suggests men are expected to engage in agentic behavior and women in communal behavior as leaders, and that role violation results in backlash. However, extant gender and leadership research does not directly measure expectations–behavior incongruence. Further, researchers have only considered one condition of role incongruence – display of counter-role behavior – and have not considered the outcomes of failing to exhibit role-congruent behavior. Additionally, few studies have examined outcomes for male leaders who violate gender role prescriptions. The present study aims to address these shortcomings by conducting a novel empirical test of role congruity theory.

Design/Methodology/approach

This experimental study used polynomial regression to assess how followers evaluated leaders under conditions of incongruence between follower expectations for men and women leaders’ behavior and leaders’ actual behavior (i.e. exceeded and unmet expectations). Respondents read a fictional scenario describing a new male or female supervisor, rated their expectations for the leader’s agentic and communal behavior, read manipulated vignettes describing the leader’s subsequent behavior, rated their perceptions of these behaviors, and evaluated the leader.

Findings

Followers expected higher levels of communal behavior from the female than the male supervisor, but no differences were found in expectations for agentic behavior. Regardless of whether expectations were exceeded or unmet, supervisor gender did not moderate the effects of agentic or communal behavior expectations–perceptions incongruence on leader evaluations in polynomial regression analyses (i.e. male and female supervisors were not evaluated differently when displaying counter-role behavior or failing to display role-congruent behavior).

Originality/value

In addition to providing a novel, direct test of role congruity theory, the study highlighted a double standard in gender role-congruent behavior expectations of men and women leaders. Results failed to support role congruity theory, which has implications for the future of theory in this domain.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 6 December 2023

Ehi Eric Esoimeme

This paper aims to provide authorities managing free trade zones, business enterprises, financial institutions and dedicated free zone customs, police and immigration command…

Abstract

Purpose

This paper aims to provide authorities managing free trade zones, business enterprises, financial institutions and dedicated free zone customs, police and immigration command assigned to deal with aspects of movement of goods and persons in and out of the free zones with a clear understanding of the cross-border financial crime risks associated with the African Continental Free Trade Area and the risk control measures that combines human intelligence with advanced technology to combat cross-border financial crimes in the African Continental Free Trade Area.

Design/methodology/approach

A range of research activities would be used in this study. In addition to a sweeping literature review of academic, official studies and media writings, the main focus is on critically evaluating and analysing primary data by searching and collecting statutes, court cases, administrative rules and regulations and policy documents.

Findings

This paper identified bribery and corruption; modern slavery; and trade-based money laundering as the financial crime risks that are of priority concern to African Continental Free Trade Areas and demonstrated how countries can assess and mitigate these risks through adequate policies, procedures and controls including appropriate compliance management arrangement and adequate screening procedures to ensure high standards when hiring employees; corporate transparency; training on managing incidents of modern slavery, forced labour and third-party exploitation; and appropriate monitoring framework for trade-based money laundering activities.

Originality/value

While many authors have written research papers on intra-African trade, none of those research papers explained how countries can assess and mitigate financial crime risks in free trade zones. This research paper describes the ways in which cross-border financial crime risks can be assessed and adequately addressed by the authorities managing free trade zones. This research paper analyses the risk assessment topic in line with the African Continental Free Trade Area with a focus on free trade zones in Nigeria. This research paper would help authorities managing free trade zones, commercial organisations and business enterprises to identify, prevent and mitigate cross-border financial crime risks. Zone managements and business enterprises that implement the risk-based approach, in line with the guidance given in this research paper, will be well-placed to avoid the consequences of inappropriate de-risking behaviour.

Details

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

Keywords

Article
Publication date: 9 January 2024

Grzegorz Zimon, Mahdi Salehi and Samaneh Kalateh Arabi

This paper aims to investigate the relationship between the impact of COVID-19 on the performance of financial managers of medium and large companies.

Abstract

Purpose

This paper aims to investigate the relationship between the impact of COVID-19 on the performance of financial managers of medium and large companies.

Design/methodology/approach

This research used the data of 173 listed large and over-the-counter as medium-size companies from 2018 to 2021. The results of these tests have been analyzed using panel data and STATA 15 software.

Findings

The results showed that COVID-19 has no significant relationship with the return on equity in large and medium-size companies. This variable does not significantly affect Tobin’s Q index in medium-size companies either. Other financial indicators examined in this research have decreased considerably in all companies under the influence of COVID-19. Still, the intensity of this effect is different in large and medium-size companies. Funds from borrowings and Tobin’s Q ratios in medium-size companies compared with large companies have been more severely affected by the COVID-19 disease; the return on assets, book value to market value and large companies compared with medium-size companies have been more severely and significantly affected by COVID-19; and financing funds through the issuance of shares in large companies and medium-size companies have been affected by COVID-19 almost equally.

Originality/value

Despite the studies related to financial crises and their effect on the performance of companies, no research has examined the financial performance indicators during the outbreak of COVID-19 in large and small companies. Therefore, the results of this research can affect different groups: financial managers and the board of directors of companies to better understand the impact of the corona disease on the company’s performance; investors benefit from research results in line with investment decisions; developing theory and educational topics for the benefit of students and studying and conducting more experimental research in this regard; and the stock exchange organization and regulatory and support institutions need to find out the depth of the disaster and the effect of COVID-19 on the performance of companies.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

Keywords

Article
Publication date: 16 May 2023

Sha Xu, Jie He, Alastair M. Morrison, Xiaohua Su and Renhong Zhu

Drawing from resource orchestration theory, this research proposed an integrative model that leverages insights into counter resource constraints and uncertainty in start-up…

Abstract

Purpose

Drawing from resource orchestration theory, this research proposed an integrative model that leverages insights into counter resource constraints and uncertainty in start-up business model innovation (BMI). It investigated the influences of entrepreneurial networks and effectuation on BMI through bricolage in uncertain environments.

Design/methodology/approach

The research surveyed 481 start-ups in China. LISREL 8.80 and SPSS 22.0 were employed to test the validity and reliability of key variables, respectively. Additionally, hypotheses were examined through multiple linear regression.

Findings

First, entrepreneurial networks and effectuation were positively related to BMI, and combining these two factors improved BMI for start-ups. Second, bricolage contributed to BMI and played mediating roles in translating entrepreneurial networks and effectuation into BMI. Third, environmental uncertainty weakened the linkage between bricolage and BMI.

Research limitations/implications

Future research should replicate the results in other countries because only start-ups in China were investigated in the study, and it is necessary to extend this research by gathering longitudinal data. This research emphasized the mediating effects of bricolage and the moderating influence of environmental uncertainty, and new potential mediating and moderating factors should be explored between resources and BMI.

Originality/value

There are three significant theoretical contributions. First, the findings enrich the literature on the complex antecedents of BMI by combining the impacts of entrepreneurial networks and effectuation. Second, an overarching framework is proposed explaining how bricolage (resource management) links entrepreneurial networks and effectuation and BMI. Third, it demonstrates the significance of environmental uncertainty in the bricolage–BMI linkage, deepening the understanding of the bricolage boundary condition.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

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