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1 – 10 of 12
Article
Publication date: 24 July 2023

Muhammad Younus, Achmad Nurmandi, Suswanta Suswanta and Wahdania Suardi

The purpose of this paper is to focus on explaining the concept of a smart citizen and in what way it is related to and dependent on smart government.

Abstract

Purpose

The purpose of this paper is to focus on explaining the concept of a smart citizen and in what way it is related to and dependent on smart government.

Design/methodology/approach

To study this specific use case, researchers use “Qualitative Research.” For the review of the literature, the authors used an indirect citation. Additionally, VOSviewer software was used to evaluate the research data for this paper.

Findings

As researchers, the authors will explain how smart governments lay the foundation for transforming an ordinary citizen into a smart citizen. Also, they will be highlighting the significance and importance of citizens becoming smart in the future and how it will give an edge to any country over others in terms of development and growth.

Originality/value

After it, the authors will be sharing the essential qualities that are joined together to make a smart citizen and able to distinguish between a common citizen and smart citizen. Finally, creating an understanding of it, the emphasis will be on the facilities and services smart citizens will get under a smart government, which will eventually increase the smartness of the citizens.

Details

Transforming Government: People, Process and Policy, vol. 18 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 27 June 2023

Beatriz Cuadrado-Ballesteros, Ana-María Ríos and María-Dolores Guillamón

Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature…

Abstract

Purpose

Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description of the state of the art, categorized by geographical areas, levels of government, topics, and methodologies.

Design/methodology/approach

The authors have developed a structured literature review following a rigorous protocol. The initial search was launched on 25 April 2022 on Scopus and Web of Science, resulting in 3,217 articles. After removing duplicates and studies that did not meet all the inclusion criteria specified in the review protocol, the final sample includes 956 articles from 1991 to 2021.

Findings

The analyses show a considerable increase in studies since 2005, especially in the last two years, when 30% of the publications have been produced. Most of the studies analyze the national/central level of government. Many authors compare different countries, while other scholars focus on specific countries, overall, the USA and the UK. The local level of government has also been widely studied, especially in the Spanish and Chinese contexts. The most frequently used methodologies are quantitative and empirical techniques, and the most common topics are those associated with accountability.

Originality/value

This study uses a huge sample (956 articles over the period 1991–2021), which has never been used before, to examine the literature on transparency. The structured literature review facilitates the identification of gaps that can be filled by future studies. These include analyzing transparency in specific geographical areas like Africa, Asia, and Latin America, studying transparency at different levels of government, especially at the regional and federal levels, and providing comparative studies and case study collections.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 7 September 2022

Mina Ramzy and Bahaa Ibrahim

This study uses a bibliometric approach to analyze the overall status of e-government research by revealing patterns and trends that would help gain a broad understanding of…

Abstract

Purpose

This study uses a bibliometric approach to analyze the overall status of e-government research by revealing patterns and trends that would help gain a broad understanding of global developments in the field and future directions.

Design/methodology/approach

All documents related to e-government published from 2000 to 2019 were extracted from the Scopus and the Digital Government Reference Library databases. Bibexcel, Biblioshiny, and VOSviewer were used to perform the analyses and visualize the science mapping.

Findings

The results showed that 21,320 documents related to e-government research were published and cited 263,179 times. The annual growth rate of e-government research has reached 21.50%. The regression analysis showed that the growth rate is expected to increase gradually over the coming years. Despite the significant role that conference papers play in the e-government literature, the impact of articles far exceeds conference papers. The University of Albany (SUNY) has played an important role in e-government research in terms of production and impact. Furthermore, the study revealed some countries that are expected to play a prominent role in e-government research, as well as several topics that may attract more attention soon.

Originality/value

The results presented in this study and the comprehensive picture obtained about the e-government field make it an effective supplement to the expert evaluation. Thus, researchers, research managers, policymakers, institutions, funding agencies, and governments can rely on it.

Book part
Publication date: 23 April 2024

Heba Hikal, Marwan Altarawneh, Ahmad AL-Hawamleh, Zaid Jaradat and Alya Elfedawy

This research focuses on the Metaverse's evolving trend and the potential application of blockchain technology in the accounting of virtual assets in this digital domain. The…

Abstract

This research focuses on the Metaverse's evolving trend and the potential application of blockchain technology in the accounting of virtual assets in this digital domain. The Metaverse introduces a new economy in which users may earn real-world revenue through virtual activities, necessitating the need for efficient and dependable virtual asset accounting. Blockchain technology, with its decentralized and immutable record, appears to be a viable answer to these problems. This chapter discusses the present status of blockchain technology for accounting for virtual assets in the Metaverse as well as its potential role for businesses and the economy. It also determines the technology's issues and limits and makes recommendations for further development. The findings indicate that blockchain technology has the potential to transform virtual asset accounting in the Metaverse by improving security, transparency, and consistency. However, scalability and legal/regulatory issues must be overcome before it can completely achieve its promise. Accounting experts, developers, and stakeholders interested in the convergence of blockchain technology and the Metaverse economy will find this chapter useful.

Details

Technological Innovations for Business, Education and Sustainability
Type: Book
ISBN: 978-1-83753-106-6

Keywords

Open Access
Article
Publication date: 1 January 2024

Renatus Michael Mushi

This research involves empirical evidence from the Tanzanian context to find out whether participation, trust and transparency have a significant impact on the acceptance of…

Abstract

Purpose

This research involves empirical evidence from the Tanzanian context to find out whether participation, trust and transparency have a significant impact on the acceptance of e-government systems.

Design/methodology/approach

The research employs a survey of 153 respondents followed by structural equation modelling-variance based (CB-SEM) analysis using PLS 4. The conceptual framework was developed by extending the technology acceptance model (TAM) with additional constructs before testing it in quantitative research.

Findings

Results of the model show that the perceived ease of use (PEU) had neither a significant relationship with behaviour intention nor with perceived transparency, while all the other relationships were found to be significant.

Research limitations/implications

Among others, this research provides theoretical underpinnings to the area of acceptance of technologies as well as providing areas for future research and policy implications.

Practical implications

The study presents the relationships involving transparency, trust and participation in e-government systems by the citizens and how they can potentially influence intention to use e-government systems.

Social implications

The regulatory authorities, mobile service operators and government can use this research to enhance decision-making and governance towards effective use of mobile phone technology in accessing government services.

Originality/value

This research delivers a refined, extended model of TAM that comprises extra constructs, namely, trust, transparency and participation. This model provides the basis for upcoming research in the area of technology acceptance, e-government and in behavioural science.

Details

Journal of Electronic Business & Digital Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-4214

Keywords

Article
Publication date: 10 January 2024

Mario Gonzalez-Fuentes, Jonathan Ross Gilbert, Robert F. Scherer and Carlos Iglesias-Fernandez

A pronounced rise in postpandemic immigration is creating consumption opportunities and challenges for countries worldwide. Past research has shown that immigrant homeownership…

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Abstract

Purpose

A pronounced rise in postpandemic immigration is creating consumption opportunities and challenges for countries worldwide. Past research has shown that immigrant homeownership indicates advanced consumer acculturation. However, critical factors which differentiate immigrant decisions to purchase a home remain underexplored. This study aims to examine the importance of different identity resources in determining homeownership gaps between immigrant groups in Spain during a dynamic decade.

Design/methodology/approach

A mixed methods research design with triangulation was used. First, the critical “historical research method” is used to empirically assess 15,465 household-level microdata files from the National Immigrant Survey of Spain. Second, the analysis is corroborated through informant interviews, an evaluation of digital news archives and other historical traces such as relevant advertisements in Spain from 2000 to 2009.

Findings

Results provided an account of immigrant homeownership whereby foreign-born consumers leveraged resources to promote social identities aligned with an advanced level of acculturation through housing investment during this period. Furthermore, marketing focused on specific targets of ethnic minority consumers coupled with government policies to promote immigrant homeownership reinforced the “Spanish Dream” as a new paradigm for housing market integration.

Originality/value

Spain provides an unprecedented historical context to explain marketing-related phenomena due to a perfect storm of immigration, job availability and integration supports. Contrary to popular wisdom, immigrant consumer homeownership gaps are not solely a result of differences in income and economic mobility, but rather an advanced acculturation outcome driven by personal and social investments in resources that lead to consumer identities.

Details

Journal of Historical Research in Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-750X

Keywords

Article
Publication date: 28 December 2023

Irfan Rashid Ganie, Arunima Haldar, Tahir Ahmad Wani and Hemant Manuj

This study aims to examine the role of institutional investors (using proxy voting and voice) in influencing the decisions and governance landscape of their investee firms.

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Abstract

Purpose

This study aims to examine the role of institutional investors (using proxy voting and voice) in influencing the decisions and governance landscape of their investee firms.

Design/methodology/approach

The authors use exploratory research design due to the underdevelopment of the problem phenomena, especially in the context of emerging economies. Using asset management companies (AMC) as a proxy for institutional investors, the authors use a multiple case study design. This design was relevant in the setting as it assured triangulation by studying the same phenomenon across firms with distinct characteristics. The authors sourced the data for the multiple cases from primary sources (such as semi-structured interviews) and secondary sources (such as official Webpages and social media pages of AMC and examination of archival documents). Finally, the authors used qualitative content analysis to analyse the data.

Findings

The findings suggest that shareholder activism by institutional investors has grown in India over the period, particularly in matters related to corporate governance, related party transactions, remuneration and compensation. These AMC in India use proxy voting services for advising on voting resolutions in their investee companies. However, voting by AMC does not generally affect resolution results. This is particularly true in the presence of a high concentration of promoter holdings in investee companies.

Originality/value

The study is a novel attempt in an emerging market context to explore the role of institutional investors in influencing firm decisions and improving the governance landscape of the company using proxy voting and voice. This is especially important as the institutional framework in emerging markets is not as strong as in developed markets.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 5 October 2023

Ajaz Ul Islam

The purpose of this study is to provide a holistic view of the emergence of shareholder activism (SA) in India. However, specifically, this study aims at fulfilling the research…

Abstract

Purpose

The purpose of this study is to provide a holistic view of the emergence of shareholder activism (SA) in India. However, specifically, this study aims at fulfilling the research gap by discussing the policy and legal advancement in the area of SA and investigating the chronological evolution of SA, manifestations of SA, motives of SA, outcome of SAs and impact of SA on the financial performance of the firm.

Design/methodology/approach

This study used a mixed methodology (both qualitative and quantitative) to draw inferences, including content analysis, descriptive statistics, independent sample t-test and paired sample t-test. The data has been collected from the annual reports of the sample companies and the Prowess database. Return on assets and return on equity have been used as measures of financial performance while investigating the difference in financial performance between firms subjected to SA and firms not subjected to SA.

Findings

The findings of this study suggest that there has been significant growth in the occurrence of SA incidents in India in the past decade, with shareholders prominently manifesting by opposing the proposals at annual general meetings/extraordinary general meetings, mostly involving governance-related demands. The findings from the independent sample t-tests revealed that there has been a significant difference in the financial performance of the sample subjected to SA and firms not subjected to SA. Furthermore, the results of the paired sample t-test provide strong evidence of significant improvement in the financial performance of firms’ post-SA.

Practical implications

The findings of this study have implications for various stakeholders. The findings of this study suggest that SA has been relatively more successful in the Indian context and may encourage minority shareholders to follow active participation through shareholder proposals and votes rather than a passive strategy to trade and exit. For firms, it can provide valuable inferences about the emergence of SA and how it has a positive impact on the financial performance of the firm, which can lead to a change in the perception of investors and promoters who perceive SA as a threat (Gillan and Starks 2000; Hartzell and Starks, 2003). For policymakers, it can act as a tool to investigate whether the regulatory changes have been able to bring the intended transparency, accountability and enhanced shareholder participation. This will encourage policymakers to be more agile, as their efforts are bearing fruit. This will also act as a guide to formulating future policies and regulations.

Originality/value

This study is an effort to provide a holistic view of SA scenarios in a developing economy setting like India, where SA is a very recent phenomenon. Although there are studies in the area of SA, there is a dearth of studies that have investigated the various dimensions of SA in the Indian context in a very systematic and extensive manner, investigating all the different dimensions of SA. Furthermore, this study also intends to investigate the impact of SA, which is normally perceived as a threat to financial performance and provide valuable contrasting evidence.

Article
Publication date: 26 September 2023

Melissa Carlisle, Melanie I. Millar and Jacqueline Jarosz Wukich

This study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues.

Abstract

Purpose

This study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues.

Design/methodology/approach

Using content analysis, the authors classify CSR motivations in all environmental shareholder proposals and board responses of Fortune 250 companies from 2013 to 2017 from do little (a shareholder primacy perspective) to do much (a stakeholder pluralism perspective). The authors calculate the motivational dissonance for each proposal-response pair (the Talk Gap) and use cluster analysis to observe evidence of board stewardship and subsequent environmental disclosure and performance (ED&P) changes.

Findings

Board interpretations of stewardship are not uniform, and they regularly extend to stakeholders beyond shareholders, most frequently including profit-oriented stakeholders (e.g. employees and customers). ED&P changes are highest when shareholders narrowly lead boards in CSR motivation and either request both action and information or information only. The authors observe weaker ED&P changes when shareholders request action and the dissonance between shareholders and boards is larger. When shareholders are motivated to do little for CSR, ED&P changes are weak, even when boards express more pluralistic motivations.

Research limitations/implications

The results show the important role that boards play in CSR and may aid activist shareholders in determining how best to generate change in corporate CSR actions.

Originality/value

This study provides the first evidence of board stewardship at the proposal-response level. It measures shareholder and board CSR motivations, introduces the Talk Gap, and examines relationships among proposal characteristics, the Talk Gap, and subsequent ED&P change to better understand board stewardship of environmental issues.

Details

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

Keywords

Article
Publication date: 13 March 2024

Abdulrazaq Kayode AbdulKareem and Kazeem Adebayo Oladimeji

This study aims to examine the role of trust and digital literacy in influencing citizens’ adoption of e-government services.

Abstract

Purpose

This study aims to examine the role of trust and digital literacy in influencing citizens’ adoption of e-government services.

Design/methodology/approach

Grounded in the technology acceptance model (TAM), a research model was developed focusing on e-filing services adoption. Hypotheses were formulated to assess the moderating effect of digital literacy on the relationship between trust and the key TAM determinants of perceived usefulness and perceived ease of use. A questionnaire-based survey of 876 citizens who have used e-filing using the snow-ball sampling technique was adopted to generate data. The data was analyzed using PLS-SEM through the aid of SmartPLS 4 to assess the measurement model and structural relationships.

Findings

Trust positively influences perceived usefulness and ease of use, which in turn drive adoption. Additionally, digital literacy significantly moderates the impact of trust on usefulness and ease of use perceptions – the effect is stronger for higher digital literacy.

Research limitations/implications

The study adopted a single country developing economy context limiting cross-cultural applicability. Second, the focus on e-filing adoption precludes insights across other e-government services. Third, the reliance on perceptual measures risks respondent biases and fourth, the study is a cross-sectional survey design.

Practical implications

The findings emphasize multifaceted strategies to accelerate e-government adoption. Nurturing citizen trust in e-government systems through enhanced reliability, security and transparency remains vital. Simultaneously, initiatives to cultivate digital access, skills and proficiencies across population segments need to be undertaken.

Originality/value

This study integrates trust and digital literacy within the theoretical model to provide a more holistic understanding of adoption determinants. It highlights the need for balanced technology-enabled and social interventions to foster acceptance of e-government services.

Details

Transforming Government: People, Process and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6166

Keywords

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