Search results

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.

The purpose of this study is to determine the characteristics of the studies in terms of country, participant profile and methodology, as well as to determine what the Internet of Things (IoT) is currently contributing to higher education.

The study was developed following the methodology supported by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses statement and the PICOS strategy, retrieving scientific literature from Web of Science, Scopus, ERIC and Google Scholar. Of the 237 studies that the search yielded, 11 were included.

The results showed that among the opportunities offered by IoT is that it not only brings the introduction of information and communication technology into the classroom, but also enhances student interest, thus, improving the quality of teaching in higher education. On the other hand, one of the challenges it faces is the attitude of teachers towards its adoption, as well as the level of digital competence of teachers.

This study presents how higher education institutions are including the IoT in their educational activities. The IoT refers to a network of digital interconnectivity between devices, people and the internet itself that enables the exchange of data between them, allowing key information about the use and performance of devices and objects to be captured to detect patterns, make recommendations, improve efficiency and create better user experiences.

Information and communication technologies (ICTs) enable firms to improve their processes to remain competitive and profitable in today’s market. These demands not only value economic results but also social impact and environmental care. In other words, firms must achieve sustainable performance. However, to take on these new sustainability challenges, firms must have dynamic capabilities to take advantage of highly changing technology. Thus, this study aims to examine the mediating role of dynamic capabilities in the relationship between ICT and sustainable performance.

This study was empirical, associative and explanatory, following a latent variable design. The sample of the study consisted of partners, founders, executives and promoters from 102 Colombian new technology-based firms selected through purposive non-probabilistic sampling. Variance-based structural equation modeling or partial least squares was used for the statistical data analysis.

A higher-order model was tested, corroborating that ICT was composed of two dimensions (use and acquisition), dynamic capabilities were composed of three dimensions (absorption, innovation and adaptation), while sustainable performance showed a unidimensional structure. As for the research hypotheses, all the direct effects were supported, as well as the mediating effect of dynamic capability in the relationship between ICT and sustainable performance, this being a complementary mediation.

This study highlights the importance of dynamic capabilities for firms today, especially those working with high levels of technology. Also, considering the results obtained, firms must implement better strategies in the acquisition and use of technology to improve their sustainable performance in dynamic and uncertain environments.

The purpose of this study is to investigate existing and emerging technology-driven stressors using the transactional model of stress and coping (TMSC).

In-depth semi-structured interviews with 36 professionals were performed to obtain qualitative data to explore emerging techno-stressors. The findings were validated a year into the pandemic with human resource (HR) professionals.

The authors identify a previously unreported techno-stressor, Techno-Isolation (TIS), which arises from a heavy dependence on information communication technologies for professional social interactions. Additionally, several considerations of interaction characteristics are identified that, based on the platform used, affect the experience of TIS, further expanding the TMSC with the addition of medium-interaction compatibility. The authors present a testable model and discuss implications.

This study identifies three new information communication technology (ICT)-based antecedents leading to a new techno-stressor, as well as the importance of medium-interaction compatibility in the experiences of stressors as strains. The authors discuss how these elements fit with and extend the existing stress literature.

This paper aims to empirically investigate how knowledge coordination is carried out within and across expert teams in the outsourcing service desk context from the standpoint of the information and communication technologies (ICT) provider.

The authors draw on an embedded case study to unravel the mechanisms used by expert teams to achieve knowledge coordination. Data collection included semi-structured interviews and document analysis over eight months.

Four groups of coordination mechanisms were found according to their nature and role in helping MESA achieve its organizational goals. The authors also identified how this set of mechanisms responds to the task-resource dependency and how it evolves over time to provide reliable ICT services. Furthermore, the analysis of four knowledge coordination dimensions inside each group uncovers the complexity of coordination in the studied context, with the “who” dimension being predominant across the groups. The analysis further reveals that the content (what) and mode of coordination (how) of each group respond to elements in the knowledge coordination process relevant for the different stages of the ICT service delivery process.

The case study addresses how people in outsourced services coordinate their knowledge to manage the interdependencies among the involved organizations and thus, achieving their goals. This study extends previous research that had analyzed the consequences of knowledge coordination for providers and customers by delving into the mechanisms used in this process from the provider’s point of view.

This study aims to develop a model for integration of information and communication technologies (ICTs) in resource sharing practices for enhanced service delivery in academic libraries in Southeast Nigeria. Seven objectives guided the study; ICT-based resource sharing practices in academic libraries in Southeast Nigeria; ICT infrastructure for resource sharing; ICT needs of librarians for resource sharing practices; stages of ICT integration in resource sharing; perception of librarians towards ICT-based resource sharing; challenges to integration of ICT in resource sharing practices; design a model for the integration of ICT into resource sharing; all in academic libraries in Southeast Nigeria.

The research design adopted for this study is the mixed research design containing the “descriptive survey” research design and the “research and development, R&D.” The population of the study is 164, comprising all of the librarians in federal universities in Southeast Nigeria. All of the librarians of the five federal universities will be involved in the study. Hence, there was no sampling. The instrument for data collection is a structured questionnaire.

The findings of the study revealed that 88.8% of the librarians use ICT to boost the volume of resources; while 74% of the librarians were positive in all responses pertaining to ICT-based resource sharing practices in the libraries. The study also revealed that ICT infrastructures in the library for resource sharing are highly available and applicable; while computers and internet networks are the most needed gadgets for the operations. Libraries in Southeast Nigeria are in the applying and transforming stages of ICT adoption at a 69.7% response rate; while the librarians have a strong belief and understanding that a lot can be achieved in resource sharing through ICT; and would recommend such. Poor electrification, inadequate funding and unavailability of some ICT technologies were equally identified as challenges. The study conclusively developed a resource sharing model, the Southeast Federal University Library Connect; accessible at https://southeastfeduniconnect.njh.com.ng

The research study is one of the few types of research that has developed a functional model for resource sharing in academic libraries in Southeast Nigeria.

This paper proposes an Information and Communication Technology (ICT) platform to increase the sustainability and resilience of smallholders to face supply chain disruptions in the event of COVID-like crises. The platform facilitates interactions between smallholders and buyers, workers and freight transport companies in agri-food ecosystems. Furthermore, this research work presents the implementation of the freight transport companies’ platform module.

The research work begins with a literature review aiming at analyzing current available ICT solutions supporting smallholders and other actors in the agri-food supply chain. This analysis identifies the research gaps which have to be filled by the platform. Then, the authors proceed with the analysis of the operational scenarios of each platform actor by interacting with experts and operators working in the agri-food sector. The results of such analysis resulted in a comprehensive, unambiguous and consistent set of specification being used to define the platform structure and modules architecture. The platform modules have been developed by using the web-application framework Laravel.

Preliminary tests show that the proposed platform is usable and promises to improve the resilience and economic, social and environmental sustainability of agri-food supply chains, with a focus on smallholders.

The research work allows players in the agri-food supply chain and in particular small local producers to react and mitigate the impact of COVID-like crises through development of a platform in which smallholders, citizens (buyers and workers) and freight transport companies are simultaneously present.

This study considers the “technology creation” characteristic of technical knowledge-intensive business services (T-KIBS) and examines how human capital and intellectual property rights (IPR) protection affect the location choice of foreign direct investment (FDI) in China for two types of T-KIBS: (1) information transmission, software and information technology (ICT) services and (2) scientific research and technology (SCI) services.

Our empirical analysis is based on panel data on 22 Chinese provinces from 2009 to 2017. We use the generalized method of moments estimation for the regression analysis.

FDI in ICT services prefers regions with high human capital, while FDI in SCI services favors regions with good IPR protection.

Future research could use more comprehensive data and qualitative interviews to enhance the findings.

These findings provide a foundation for China’s future policy on attracting FDI into T-KIBS, especially in areas related to human capital and IPR protection.

This study bridges the research gap on the FDI location choice of T-KIBS in China by clarifying the influences of human capital and IPR protection and providing theoretical support for the location choice of T-KIBS FDI.

Prior research has extensively examined how bringing technology from work into the non-work life domain creates conflict, yet the reverse pathway has rarely been studied. The purpose of this study is to bridge this gap and examine how the non-work use of smartphones in the workplace affects work–life conflict.

Drawing from three literature streams: technostress, work–life conflict and role boundary theory, the authors theorise on how limiting employees' ability to integrate the personal life domain into work, by means of technology use policy, contributes to stress and work–life conflict. To test this model, the authors employ a natural experiment in a company that changed its policy from fully restricting to open smartphone access for non-work purposes in the workplace. The insights gained from the experiment were explored further through qualitative interviews.

Work–life conflict declines when a ban on using smartphones for non-work purposes in the workplace is revoked. This study's results show that the relationship between smartphone use in the workplace and work–life conflict is mediated by sensed stress. Additionally, a post-hoc analysis reveals that work performance was unchanged when the smartphone ban was revoked.

First, this study advances the authors' understanding of how smartphone use policies in the workplace spill over to affect non-work life. Second, this work contributes to the technostress literature by revealing how, in specific situations, engagement with ICT can reduce distress and strain.

This scoping review article aimed to systematically search the literature on the use, purpose and barriers of information and communication technology (ICT) for culturally and linguistically diverse (CALD) older adults in the host country. The review also conducted a search for literature on programs that aim to develop digital literacy skills for CALD older adults.

A scoping review approach was utilized to identify and search the available literature, and to map the key concepts. A total of 23 relevant articles were included following a systematic search across seven databases.

The review suggests that CALD older adults use ICT for various purposes, including social interaction, health management, information gathering, immigration, everyday routines and leisure. The barriers faced by these older adults in using ICT encompass fear and limited knowledge, language issues, lack of interest, limited access to technology and health concerns. The existing training programs focus on enhancing self-efficacy and confidence and promoting attitudinal changes toward ICT.

Despite the presence of empirical studies, few scoping or systematic reviews have focused on CALD older adults and technology. Research developments related to the technology use of CALD older adults and associated training programs have been fragmented and sporadic, resulting in gaps in the evidence base. This review fills such a gap to better understand the research status connected to CALD older people’s technology adoption and use.