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Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and communication technology usage, which is known as digital divide, however has been identified as one of the major obstacles to the implementation of e-government system. As digital divide inhibits citizen’s acceptance to e-government, it should be overcome despite the lack of deep theoretical understanding on this issue. This research aimed to investigate the digital divide and its direct impact on e-government system success of local governments in Indonesia as well as indirect impact through the mediation role of trust. In order to get a comprehensive understanding of digital divide, this study introduced a new type of digital divide, the innovativeness divide.

The research problems were approached by applying two-stage sequential mixed method research approach comprising of both qualitative and quantitative studies. In the first phase, an initial research model was proposed based on a literature review. Semi-structured interview with 12 users of e-government systems was then conducted to explore and enhance this initial research model. Data collected in this phase were analyzed with a two-stage content analysis approach and the initial model was then amended based on the findings. As a result, a comprehensive research model with 16 hypotheses was proposed for examination in the second phase.

In the second phase, quantitative method was applied. A questionnaire was developed based on findings in the first phase. A pilot study was conducted to refine the questionnaire, which was then distributed in a national survey resulting in 237 useable responses. Data collected in this phase were analyzed using Partial Least Square based Structural Equation Modeling.

The results of quantitative analysis confirmed 13 hypotheses. All direct influences of the variables of digital divide on e-government system success were supported. The mediating effects of trust in e-government in the relationship between capability divide and e-government system success as well as in the relationship between innovativeness divide and e-government system success were supported, but was rejected in the relationship between access divide and e-government system success. Furthermore, the results supported the moderating effects of demographic variables of age, residential place, and education.

This research has both theoretical and practical contributions. The study contributes to the developments of literature on digital divide and e-government by providing a more comprehensive framework, and also to the implementation of e-government by local governments and the improvement of e-government Readiness Index of Indonesia.

This study aims to investigate factors that influence e-government adoption among public sector departments with the view to determine how such factors may be used to better facilitate e-government adoption across United Arab Emirates (UAE) public sectors. The use of e-government is advocated for the central government in the UAE.

Using random sampling, a total of 172 participants from ten departments and organisations in Dubai and Sharjah completed the online survey for this pilot study.

The authors found that performance expectancy and facilitating conditions have positive effects on e-government adoption. Furthermore, this study revealed the factors that encourage more e-government adoption between government organisations in the UAE. This study reveals three facilitating conditions may encourage e-government adoption in UAE public sector organisations when short- and long-term performances have positive effects on e-government usage.

This study provides middle managers clarity on factors that would influence government-to-government (G2G) uptake in more government organisations across the country. For uniformity and consistency, middle managers are now better informed as a result of this study to determine how best to use the six factors to motivate subordinates for more effective G2G.

The scope and results of this study is a contribution to e-government studies because it identifies the factors that positively influence G2G adoption. This scope exceeds the studies by Chan et al. (2021) and Habib et al. (2020) which focuses on the use of e-government for citizens or the public. This study focuses on the use of e-government within the government and between government departments.

The COVID-19 pandemic has disrupted various systems that drove people to adapt to certain technologies, such as electronic government services, for daily survival and to meet social distancing requirements. Therefore, this study aims to determine the antecedents of e-government use based on prospect theory and modified unified theory of acceptance use of technology (UTAUT) during a pandemic.

Convenience sampling of 368 respondents from Vietnam was conducted, and questionnaires were distributed personally or by email. The data were analyzed following a two-stage structural equation modeling (SEM) using SPSS v23 and AMOS v23. The validity and reliability of the instrument were tested and ensured.

Results show that perceived severity drives government support and social influence while perceived security drives government support, social influence and trust. Social influence enhances government support and trust, which both drives e-government use. Mediation analysis shows that government support mediates perceived the influence of perceived severity on e-government use.

The integration of prospect theory and UTAUT brings into light what will drive the adoption of e-government in the context of Vietnam. Supporting mechanisms, such as security measures, trust-building, government support and social influence, will drive citizens to adapt to technologies provided by the government but would also rely on the perceived risks and benefits.

This study integrates prospect theory and a modified version of UTAUT to explain the drivers of e-government use. The results reveal that under uncertainties, government support is critical in driving the use of e-government for people to manage the daily lives for survival.

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

The Chinese data setting allows researchers to explore the influence of local versus national (central) government ownership on companies. This study aims to examine the influence of government ownership (local versus national) and auditor choice (choosing larger or smaller firms) on audit pricing in China.

This study executed three panel data regressions to examine the two hypotheses using 19,626 observations from 2009 to 2017 in the Chinese data setting. This study also uses the Sobel test to investigate the moderating effect of auditor choice.

This study first examines whether choosing a large audit firm positively influences audit pricing and whether listed state-owned enterprises (SOEs) charge less audit fees to audit firms after controlling for various variables. However, the interaction influence of government ownership and audit firm size on audit pricing is positive, suggesting that a large audit firm charges a client company more, even if the client is an SOE. More importantly, when we divide SOEs into national- and local-SOEs, the results of the influence of auditor choice, government ownership and the interaction of government ownership on audit pricing are consistent (plus, minus, plus), and audit firms charge local-SOEs less than national-SOEs. Furthermore, from the additional analysis, this study finds that the strong auditor type has a moderate effect on the case of local-SOEs on audit pricing and local-SOEs choose smaller auditors.

Research on the differences between local and national government ownership is limited. This study adds empirical results from this perspective. In particular, the findings suggest a further audit pricing research direction to consider the influence of client companies’ ownership types and auditor choice, especially in countries with planned economies.

The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements.

This paper analyses income statements of Spanish municipalities from 2006 to 2014, together with mayor profiles and political-institutional factors, using the generalised method of moments system.

The income statement represents a useful measure to assess financial sustainability, showing the effect of political factors on three dimensions proposed by IFAC (i.e. service, revenue and debt), such as ideological coincidence, political competition, political ideology, and absolute majority or political fragmentation.

The findings can be useful for policymakers and accountants responsible for accountability, supervisory bodies, fiscal authorities, voters, users of public services and other stakeholders interested in governmental income statements.

In the Eurozone, the crisis of government finance has made the citizens and the policymakers question the size and volume of public services. Likewise, in countries such as Spain, politicians remain one of the main problems for citizens. These circumstances make it very interesting and timely to study the accounting measurement of financial sustainability and its political explanations.

The findings provide new empirical evidence about the accounting measurement of financial sustainability in local governments, and they identify political factors that influence the evolution of income statements.

This study aims to investigate the influence of collaborative stakeholder relationships (buyers, media, government and top management) on apparel suppliers’ corporate social responsibility (CSR) in Bangladesh.

“Face to face” and “drop off and collect” survey administration techniques were used to collect a total of 371 questionnaires from middle-level managerial executives of apparel suppliers in Bangladesh. The data were analysed using partial least square structural equation modelling combined with resampling and bootstrapping techniques.

The findings suggest that buyers, the media and top management have a direct and significant influence on the stakeholder network and, in turn, positively impact the CSR of apparel suppliers in Bangladesh. The media and buyer firms work together to provide a combined and salient influence on the top management of supplier firms in Bangladesh to shape CSR practices.

The extent of stakeholder influence varies according to the strength of the network and the mediation within interconnected relationships. Suppliers’ top management could use the study’s findings to improve CSR by focussing on the strongest path of interconnected stakeholders. The Bangladesh Government could take policy initiatives to address CSR-related concerns raised by interconnected stakeholders.

This study contributes to stakeholder and CSR literature by providing valuable insights into the empirical justification of interactive stakeholder influences on suppliers’ CSR.

This paper aims to examine the role of local/provincial government in influencing corporate social and environmental reporting (CSER) in China, and more specifically, how the underlying economic and political factors associated with local government have influenced the quality of CSER.

The authors used 234 environmentally sensitive companies listed on the Shanghai and Shenzhen Stock Exchanges during 2013 and 2015 as the research sample to test the relationship between CSER and local government’s political connection and economic prioritisation and the potential mediating effect of local economic prioritisation.

The analysis provides evidence that local/provincial government’s political geographical connectedness with the central government has directly and positively influenced the level of CSER, while local prioritisation of economic development has a direct but negative effect on CSER in China. In addition, local/provincial prioritisation of economic development has mediated the relationship between local–central political geographical connectedness and CSER.

While local/provincial governments are heavily influenced by the coercive pressure from the central government, they also act in their own political and economic interests in overseeing CSER at the local level. This study raises the question about the effectiveness of the top-down approach to improving CSER in China and suggests that the central government may need to focus more on coordinating and harmonising different local/provincial governments’ interests to enable achieving a common sustainability goal.

The authors provide evidence revealing how the economic and political contexts of local government have played a significant role in shaping CSER in China. More specifically, this paper addresses a gap in the literature by highlighting the importance of local government oversight power for CSER development and how such oversight is determined by local prioritisation of economic development and political geographical connectedness of local and central governments.

This study aimed to identify and analyse the key factors influencing the adoption of e-government services and to discern their implications for various stakeholders, from policymakers to platform developers.

Through a comprehensive review of existing literature and detailed analysis of multiple studies, this research organised the influential factors based on their effect: highest, direct and indirect. The study also integrated findings to present a consolidated view of e-government adoption drivers.

The research found that users' behaviour, attitude, optimism bias and subjective norms significantly shape their approach to e-government platforms. Trust in e-Government (TEG) emerged as a critical determinant, with security perceptions being of paramount importance. Additionally, non-technical factors, such as cultural, religious and social influences, play a substantial role in e-government adoption decisions. The study also highlighted the importance of performance expectancy, effect expectancy and other determinants influencing e-government adoption.

While numerous studies have explored e-government adoption, this research offers a novel classification based on the relative effects of each determinant. Integrating findings from diverse studies and emphasising non-technical factors introduce an interdisciplinary approach, bridging the gap between information technology and fields like sociology, anthropology and behavioural sciences. This integrative lens provides a fresh perspective on the topic, encouraging more holistic strategies for enhancing e-government adoption globally.

China’s open‐market reform and rapid economic growth have generated a tremendous surge in activity and market investment by multinational corporations (MNCs). By 2000, 400 of the 500 most famous MNCs had invested in China. One distinctive feature of China’ s business environment, its authoritarian political system, requires MNCs to practise strategic public affairs to interact constantly with the different levels of Chinese government, respond to the policies and further influence business policy formation. This paper proposes a conceptual model of MNC‐government bargaining that is composed of international political economy, dependency theory and agency theory. It then examines (1) the international and domestic influences on MNC‐government bargaining in China and (2) the strategies MNCs employed to influence Chinese laws for foreign business in their interests. A case study of the Chinese ban on direct selling operations in 1998 and Amway’s strategies to remove the ban is presented. Results suggest that effective public affairs should engage in the following activities: (1) issues management, (2) constantly and systematically analysing the MNC’s bargaining power with the host government, (3) selecting public affairs strategies based on the analysis of MNC‐government bargaining, (4) exercising relationship management, and (5) being ethical in its practice.