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The objective of this research is to study the significance of technology – as a driver as well as a barrier – for e‐customs implementation. E‐customs is seen here as a subset of e‐government because it deals with digital government‐to‐business interaction.

The study applies the syntegration process (Beer, 1994) as a method of knowledge exchange among a heterogeneous group of people involved in e‐customs implementation. The research methodology is therefore a qualitative, explorative and inductive search for drivers and barriers.

The data suggest that technology is seen more as a means rather than an end in relation to e‐customs implementation. Legal, regulatory and policy factors, as well as human and organizational factors are suggested to be of similar importance.

The study demonstrates the strength in applying more interpretative research approaches to less explored domains. It highlights that practitioners perceive certain variables, which are less obvious to the traditional research‐driven models, to be of importance.

The results should be applied with care, bearing in mind that our conclusions are based on a single syntegration process. The robust foundation of the Living Lab as a platform for collaboration (beyond the syntegration workshop) suggests that the insights can provide useful input to practitioners who need to implement an e‐customs solutions. It provides a more balanced view because data are generated from a heterogeneous group of stakeholders involved in e‐customs implementation.

The process of data collection deviates from the more traditional case study where the design of the study guides the data collection.

The purpose of this paper is to present an approach to support understanding of inter‐organisational systems.

The approach combines two types of graphical snapshots of relevant properties of each organisation, based on concrete data. The first type of snapshot provides a bird's eye view of the network that enables matching partners to form groups based on similarity. The second type of snapshot can be used to compare and contrast the information technology (IT) portfolio of partners to assess the extent to which each portfolio is ready to meet the needs of the inter‐organisational system. The approach has been applied in a case study that analysed E‐CUSTOMS, a large distributed system that connects the customs organisations of a number of member states of the European Union. The approach has been validated by showing the results to experts in the E‐CUSTOMS project, who confirmed the findings.

An approach based on quantifiable and non‐quantifiable data that combines two visualisation techniques was used. The graphical snapshots obtained by applying this approach showed similarities and differences between countries that indicate opportunities and challenges in IT integration.

The approach provides a semi‐automatic method to understand inter‐organisational systems. If in need of successful co‐operation in groups within an inter‐organisational network, this approach will help the expert to ask the right questions.

An understanding of inter‐organisational systems is necessary, as co‐operation in inter‐organisational networks usually requires considerable up‐front investments in IT specific for this co‐operation.

In e-government domain, an efficient semantic interoperability of services is a big challenge. In this context, semantic technologies play a fundamental role in numerous e-government programs. Indeed, these technologies enable enriching the public service description provided by different public administrations with additional semantic information, which allows automatic services processing and information exchange between involved members in comprehensive and interpretable manner, thus facilitating service integration and cooperation. The most frequently used technologies in this area are semantic web services (SWS) technology and ontology. Thus, for modelling efficiently public services, the authors have exploring, studying and analyzing some of e-government researches and projects that applied semantic technologies.

In this paper, the authors address how semantic technologies transform the e-government domain through exploring and studying the use of SWS and ontology in numerous researches and projects applying these technologies in this area. Then, the authors have compared them through a set of criteria defined according to e-government requirements such as the SWS modelling approach for describing semantically public services, ontologies for representing governmental specific features (e.g. regulation and organizational structures) and developed portal for supporting user ' s perspectives. Based on this study, the authors have identified the appropriate standards, frameworks, and models for developing the framework.

The authors have developed a framework for public services which enhances existing approaches with additional aspects. Thus, the approach comparing to other works improves the service ontology with a cognitive semantic approach to support the multiple usage contexts and situations of services. This semantic is developed in form of a Sit/Ctx ontology developed based on CSs model represented through conceptual graphs theory. The authors have used this model besides OWL-S, improving thus the level of automation of discovery and composition process of public services, which become more efficient with taken into consideration their interrelations and situations.

The approach comparing to other works improves the service ontology with a cognitive semantic approach to support the multiple usage contexts and situations of public services, providing thus the end-users (people and enterprises) a better orientation in discovery process.

In today’s world, the prevention and detection of corruption offences are becoming increasingly important. The most important tasks are to create an intolerant public attitude towards this phenomenon, to monitor it in dynamics and to develop new ways of combating it, responding to the development and improvement of criminal techniques. The purpose of this paper is to study the practice of introducing e-customs, the possible prospects related to the creation of an intellectual customs office.

An analytical method was used, including the study of scientific literature and publications, current legislation, statistics, customs plans and practices and foreign experience.

It is indicated that the variability of the nature and methods of committing crimes in the context of the Fourth Industrial Revolution makes it appropriate to formulate corruption as a formal offence.

This study may be of use to students and academics, as well as practitioners in customs, law enforcement agencies and legislative bodies.

Suggestions have been made to improve approaches to planning work towards digitalisation in the customs sector, in terms of analysing and considering the potential for corruption-proneness and anti-corruption potential of innovations, exploring the use of blockchain for conducting procedures, maintaining registers and other record-keeping systems.

In a recent issue of the Municipal Journal there appeared a short but apparently inspired article on the subject of London Government, in which is foreshadowed another drastic and apparently imminent alteration of the system of local administration at present in operation in the Metropolis.

This study aims to explain the mutual interaction between digital accounting systems and information technology in public sector transformation, Jordan Customs.

This paper adopts an interpretive case study approach. This study uses the triangulation method of data collection, including interviews, observations, documents and archival records. It responds to the recent call by Myers and Newman (2007, p. 1) as “The qualitative interview is one of the most important data gathering tools in qualitative research, yet it has remained an unexamined craft in IS research.”

This paper concludes that the digital accounting systems and information technology are inextricably linked; each leads to the other. The interaction process between digital accounting systems and information technology helps identify and recognize the dynamics that have been manifested between them. The relationships between the information technology and digital accounting dynamics at the inherent organizational and accounting levels are both recursive and have two-way, with the two concepts inextricably interwoven.

The specificity of location and organization type in the case study impede the generalization of the findings. Digital accounting systems bind organizations to fundamental choices about how their accounting activities should be organized as unquestioned choices. This paper thus has important implications for academics and practitioners on accounting systems and information technology in responding to recent calls to bridge the gap between the extra- and intraorganizational levels of analysis.

The originality of this research is that dealing with digital government development and accounting systems and rules does not limit one to tackling only technical issues. These two pivotal digitalization and accounting reforms can lead to accounting changes and new organizational approaches, thus affecting public organizations’ economic and political lives. To the best of the authors’ knowledge, this paper is one of the few case studies in the information technology and accounting literature to analyze organizations’ digitalization issues when changing their way of doing as influenced by information technology.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

This paper aims to review the application of business process management (BPM) in the port sector. Its objective is to understand whether BPM principles are applied in the port sector, the role of the procedural factor in port performance evaluation and whether electronic data interchange systems have been used for process management purposes.

The objective of this research is to conduct a critical review of existing academic literature in the domain of BPM and its application in the ports sector. This paper assessed more than a hundred recent publications, from key journals in the domains of port economics, BPM and information technology. The two principle platforms used are the online databases of the World Bank Group and the University of Antwerp.

Academic literature reviewed reveals a partial application of BPM in the port and maritime sector. BPM related research is conducted via the utilization of modeling algorithms or optimization and simulation tools. There exists evidence that electronic data interchange (EDI) data extracted from EDI platforms can be used to model inter-organizational business processes in several industries. Yet, to the best of the author’s knowledge, no research investigates Port Community System (PCS) or single window (SW) data utilization for BPM purposes, although PCS and SW benefits are well documented. Port performance is largely assessed based on the production theory, and limited number of studies use elements of procedural efficiency as variables for their analysis.

The holistic application of BPM has been researched in numerous industries but in the port sector. This paper constitutes the first section of an original research study to define key components, assumptions and constraints for developing a comprehensive BPM framework in the port sector.

This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform and modernization processes in Jordan.

The paper draws on the institutional theory and presents a qualitative case study of Jordan Customs (JC). It synthesizes an institutional isomorphism framework to interpret the interplay between the JC institutional environment and the JC RM practices. The data were collected and analyzed by using the triangulation of interviews, observations and documents.

The study findings reveal that JC has experienced institutional pressures that mobilize the emerging of RM as a managerial tool that contributes to facilitating international trade, improving state revenues and reducing the public budget deficit. To be internationally recognized, JC benchmark its RM practices with international practices recommended by International Agencies such as World Customs Organizations (WCO). The study concludes that RM practices have been tailored and aligned with the JC’s external and internal context and role and RM has been embedded as an integral part of all organizational processes including strategic and business planning, as well as all accounting change and management activities. The study finds that coercive, normative and mimetic pressures are the driving forces with coercive mechanisms being the most influential.

This paper has important implications for practitioners, academics and students, as well as international donors especially U.S. Agency for International Development. It mainly depends on the analysis of documents and records to elucidate the development of RM, yet corroborated by interviews. It also uses a retrospective approach with interviewees being asked to describe, explain and reflect upon the events they had experienced during the JC change processes.

This paper significantly contributes to the scarce of knowledge that currently exists about RM in the public sector of developing countries and in particular “customs administrations.” It recognizes how the public sector in Jordan responded to the international community and WCO’s recommendation in implementing RM.

This study shows that JC’s experience of institutional pressures mobilized by the enactment of RM as a managerial tool that enabled a higher quality of custom services, trade facilitation, improvement of state revenues and a reduction of the state’s budget deficit.