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Academic corruption and fraudulent practices have become problematic in recent years. Governments around the world have introduced dedicated higher education commissions to regulate higher education providers. The purpose of this paper is to design a system for the detection and prevention framework of fraudulent behaviour in higher education.

This paper performs a survey on academic misconduct practices and expands the survey by analysing the accreditation process. This study further identifies common corrupt practices in the accreditation process with reference to particular accreditation standards or laws. If the accreditation process is as thorough as, this paper is led to believe, a higher institute may stop being compliant immediately after the accreditation process. playing a catch-me-if-you-can at the next accreditation cycle. The survey of the accreditation process and identification of corrupt practices lead to an identification of preventative and detective measures.

The review of accreditation procedures and conditions identifies that fraudulent practices can occur at every part of any policy and procedure. The framework prevents repudiation and allows for spontaneous investigations internally and externally. The blockchain prevented changes to the system and allow for auditing of changes. A system such as this could suppress accreditation fraud and minimise its corrupt impact. Not to mention identify with relative ease the severity and life of corrupt practice.

Contributions are made in the framework for detecting and preventing corrupt practices in Higher Education using blockchain immutable transactions. This enables real-time accreditation compliance checks and monitoring of conditions. External complaints or reviews can be conducted with minimum interactions from higher education providers.

This study aims to fill a gap in the literature. The notion of giveaways/free has not been well addressed in management history literature and arguably is a valuable contribution in that it has a strategic dimension.

This paper is conceptual. It is a structured survey of ideas/opinions about the notion of “free” in commercial endeavor. The survey is organized largely from a historical perspective.

Several categories of “free” are delineated and placed into a historical and strategic context.

The work has strategic implications and lays out a new research agenda for management historians.

The purpose of this paper is to present a reflexive review of ANTi-History written as a reply to a critique by James Reveley, published in the Journal of Management History, called “Firm objects: new realist insights into the sociohistorical ontology of the business enterprise.”

Reveley’s critique of ANTi-History focuses on three aspects, namely, matters of ontology, actors and relationalism. Using the logic of ANTi-History, the author reviews each and offers a reply.

This paper demonstrates that ANTi-History is inspired by amodern thought. This condition negates the need and desire to classify social and physical objects in the study of history. Drawing on Actor-Network Theory, ANTi-History assumes that historical actors are heterogeneous, and the consequence is that both human and nonhuman actors should feature in the study of history. The focus, in using ANTi-History, should be in-between the human and nonhuman actors that make up the past and history. This is the premise of using a relational lens.

The review of ANTi-History is structured as a reply to critiques of the approach. In reflecting on these criticisms, the author realizes that ANTi-History has gotten beyond its originators. As one of those originators, the author inspired to continue to develop its strange potential.

This paper aims to examine the opportunities and challenges of using ChatGPT in higher education. Furthermore, it is also discuss the potential risks and plunders of these tools.

The paper discuss the use of artificial intelligence (AI) in academia and explores the opportunities and challenges of using ChatGPT in higher education. It also highlights the difficulties of detecting and preventing academic dishonesty and suggests strategies that universities can adopt to ensure ethical and useful use of these tools.

The paper concludes that while the use of AI tools, ChatGPT in higher education presents both opportunities and challenges. The universities can effectively address these concerns by taking a proactive and ethical approach to the use of these tools. This paper further suggests that universities should develop policies and procedures, provide training and support, to detect and prevent cheating intentions.

The paper provides insights into the opportunities and challenges of using ChatGPT in higher education, as well as strategies for addressing concerns related to academic dishonesty. The paper further adds importance to the discussion on the ethical and responsible use of AI tools in higher education.

This paper empirically demonstrates the major organizational events of a rolling forecasting process and the roles of controllers therein. In particular, this study aims to investigate how the understanding of a “realistic forecast” is translated and questioned by various mediators in the rolling forecasting process and how it affects the quality of planning as the ultimate accuracy of forecasts is seen as important.

This study follows an actor-network theory (ANT) approach and maps the key points of translation in the rolling forecasting process by inspecting the roles of mediators. This qualitative case study is based on interviews with controllers and managers involved in the forecasting process in a single manufacturing company.

The paper identified two episodes of translation in the forecasting process, in which the forecast partially stabilized to create room for managerial discussion and debate. The abilities of controllers to infiltrate various functional groups and calculative practices appeared to be one way to control the accuracy of forecasting, although this was built on a façade of neutrality.

Prior literature identifies the aims of interactive planning processes as being to improve the quality of planning. The authors apply ANT to better understand the nature of mediators in constructing an entity called a “realistic rolling forecast”.

The purpose of this paper is to share the story-net approach and to situate it as one that benefits from blending story as Indigenous methodology with non-corporeal actant theory (NCAT). The authors hope it will serve useful in building storytelling communities where Indigenous and non-Indigenous scholars are working to heal together from colonial trauma, reveal the inner workings of historical and ongoing colonial projects, dismantle the agency of colonial projects, and welcome heartful dialogue into the centre of MOS discourse.

The authors employ a storytelling approach which includes mapping the story-net territory and identifying the plot points along the journey. The authors use the story-net approach to story the approach.

This approach served helpful when engaging within story archives and with storytelling collectives comprised of both Indigenous and non-Indigenous persons, peoples and knowledges. The authors found four key premises, which help to narrate the ontology, epistemology, methodology and axiology of the story-net approach and six plot points, which help in mapping the lessons learned from engaging with stories, storytellers, story listeners and the socio-discursive contexts surrounding story-net work.

The authors story an approach that can be useful to support emerging Indigenous scholars while engaging with their non-Indigenous colleagues to do story-net work. This approach may be useful to navigate the tensions to create safer, more humane, inclusive, relational, strengths-based and trauma-informed spaces for engaging with Indigenous stories, storytellers, story listeners and discourses, as well as, to plot the points of contention so as to set the stage for deepening respectful research relations.

This paper focused on financial constraints scenario and tax planning activities of banks in Ghana. The study explores how financial constraints could motivate the banks to pursue tax planning mechanism and the implication on tax revenue mobilisation.

The paper followed generalised method of moments and fixed effect estimators to investigate the financial constrained-tax planning activity nexus. Simulation approach is adopted to provide financially constrained bank scenario. Besides contemporaneous analysis, sensitivity analysis is conducted to determine time varying effect. Data from all the 20 commercial banks which have operated from 2008 to 2018 were used.

The paper found that when banks are faced with financial constraints, they exhibit lower cash-effective-tax-rate. The decomposition analysis also revealed that financially constrained banks are likely to take on both short- and long-term tax planning opportunities. The paper also found evidence of persistence in the tax planning activities under financial constrained scenario.

This paper is one of the few studies which have extended the tax planning literature to the Ghanaian banking sector. Further novelty is seen from the development of financial constraint scenario from liquidity and solvency. Liquidity and solvency are the anchors for continuity of banking operation and sensitive to regulatory watch and sanctions. Therefore, by applying simulation approach to trigger financial constraints scenarios from these fundamental indicators reveals the extent to which commercial banks rely on tax planning opportunities to mitigate the consequence of financial constraints.

This study demonstrates a practical use of Actor-Network Theory (ANT), showing methodological, predictive and unforeseen issues that emerged during the data collection and analysis phases and how they were addressed during the development of this research.

Based on the research of reapplication of a “tecnologia social” (TS) of entrepreneurial education, this article explores the author’s reflections on the adoption of ANT as a theoretical-methodological approach, highlighting the practical implications of a social material theory during fieldwork.

The adoption of ANT places the researcher in front of methodological issues not always foreseen in the research design. Four moments to a practical path through the engagement of ANT agency are highlighted: the network of actors, monitoring of actors, interpretation of data collected and writing results. These moments correspond to methodological issues that the authors faced during the practical journey of the research. At each moment, the challenge aroused is discussed and the methodological choice chosen to address the issue is presented.

The engagement with ANT has enormous potential in the study of management and organizations phenomenon, but its methodological implications in practice are still challenging. The authors seek to share this investigation and engagement in ANT so that other researchers have a reference and a starting point to employ and engage in this theoretical-methodological lens. Thus, it may be possible to anticipate certain difficulties in future research designs and to glimpse at potential developments and paths that the research may lead.

This article aims to better understand how empowered middle manager engage in change translation? Relying on the notions of building and dwelling strategizing, the authors analyze the micro-practices of middle managers during organizational change, when middle managers are freed from time-consuming administrative activities.

This empirical study relies on a qualitative embedded case study approach that involves comparing two banking units belonging to a large French bank. The qualitative data were collected from three different sources: exploratory and semi-structured interviews, observations and secondary data. The coding analysis enables to distinguish middle managers' dwelling and building strategizing during organizational change.

The study’s findings show how managers translate organizational change relying on both building and dwelling strategizing. By doing so, managers enable to adapt the prescribed strategy to local circumstances and foster front-line empowerment.

Even though the findings are based on the analysis of a single organization, the authors provide several theoretical insights. First, the authors contribute to the recent academic debate in strategy-as-practice literature by showing the recursive relation between building and dwelling strategizing. The authors also shed a new light on middle managers' strategizing by emphasizing the idea that middle managers are not only passive change “translators” but that middle managers enact a real agency in the organizational change process.

From a managerial perspective, the study’s findings enable to enlight what empowering middle managers means in practice. Indeed, the authors show clear empirical illustrations of how middle managers can be empowered by both organizational structure and top-management support. The results also reveal how empowering middle managers enable to empower their team by three different activities: (1) federate the team spirit to facilitate collaboration; (2) develop employees' capabilities and (3) adjust managers' activity according to employees' needs.

While multiple current new ways of organizing encourage to transform organizations from inefficient bureaucracies into flatter and more dynamic project-based teams, calling into question the importance of middle managers' strategic role, this study provides an original case study of an organization that chose to run against the tide and created an additional middle management level.