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The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information.

The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy.

This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ.

This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.

The study examined the influence of small and medium enterprise (SME) owner-managers' managerial competencies on supply chain performance, the mediation role of information quality on the SME owner-managers' managerial competencies and supply chain performance relationship, the mediating role of information quality on the information sharing and supply chain performance relationship and the mediating role of both information sharing and information quality on SME owner-managers' managerial competences and supply chain performance relationship.

Data were collected from SME agro-processing firms. The determined sample size for the agro-processing firms was 200, while an effective sample size of 177 was obtained. The Covariance Structural Equation Modelling software was used to obtain results on the influence of SME owner-managers' managerial competencies on supply chain performance, the mediation role of information quality on the SME owner-managers' managerial competencies and supply chain performance relationship, the mediating role of information quality on the information sharing and supply chain performance relationship and the mediating role of both information sharing and information quality on SME owner-managers' managerial competences and supply chain performance relationship.

Findings indicated that a positive significant influence of SME owner-managers' managerial competencies on supply chain performance and the presence of partial mediation effects when the mediating role of information quality in the SME owner-managers' managerial competencies and supply chain performance relationship and the information sharing and supply chain performance relationship is tested. Also, a partial mediating role of information sharing and information quality is obtained in the SME owner-managers' managerial competencies and supply chain performance relationship.

The study mainly focused on SME agro-processing firms eliminating other SME manufacturing firms. Also, the research employed a wholistic approach when studying the SME agro-processing firms without focusing on how SME owner-managers' managerial competencies would affect information sharing, information quality and supply chain performance based on the market type (local or foreign) and the source of raw materials (local or foreign) and the impact of information sharing on information quality hasn't been given significant attention in the existing literature.

The research focused on the mediation role of quality of information shared by SME owner-managers in the relationship between information sharing and supply chain performance, the mediating role of information quality in the SME owner-managers' managerial competencies and supply chain performance and the mediating role of both SME owner-manager's information sharing and quality of information shared in the relationship between SME owner-managers' managerial competences and supply chain performance. These mediation effects haven't been given significant attention in previous research. Further, while information sharing and information quality have been studied, they have been studied at a supply chain level, not at a managerial level.

Effective planning requires the participation of different functions and may be hampered by lack of integration and information quality (IQ). This paper aims to investigate the relationships among integration, uncertainty, IQ and performance, in the context of the production planning and control function. The literature lacks in-depth studies that consider these factors altogether, showing how they interact and how they contribute to improve business performance.

The authors introduce the variable of planning performance, which represents the quality of the production plans/planning process and is related to the frequency and causes of modifications to these plans. The relationships among the mentioned constructs are investigated by means of multiple case studies.

The results illustrate that integration is positively related to planning performance, and this relationship is mediated by IQ and moderated by uncertainty.

The presented analysis may help practitioners to foster interfunctional integration, better cope with uncertainty and improve information management, aiming to achieve better planning performance. The managers can choose integration and IQ improvement mechanisms that better fit to their environment/reality, using the four different cases as a benchmark. Moreover, this research contributes to the literature exploring this contingency perspective by means of in-depth case studies, considering that most of the existing research adopting this perspective is survey-based.

This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets.

We use a proprietary dataset of firms listed on the Shanghai and Shenzhen Stock Exchanges to investigate the impact of mixed ownership reform on non-state-owned enterprise (non-SOE) innovation. We employ regression analysis to examine the association between mixed ownership reform and firm innovation.

The study finds that non-state-owned firms can improve innovation by acquiring equity in state-owned enterprises (SOEs) under the reform. Eased financing constraints, lowered financing costs, better access to tax incentives or government subsidies, lowered agency costs, better accounting information quality and more credit loans are underlying the impact. Additionally, cross-ownership connections amongst non-SOE executives and government intervention strengthen the impact, whilst regional marketisation weakens it.

This study adds to the literature on the association between mixed ownership reform and firm innovation by focussing on the conditions under which this impact is stronger. It also sheds light on the policy implications for SOE reforms in emerging economies.

This paper aims to examine the influence of board characteristics on the integrated reporting quality (IRQ) of Indian-listed companies.

The study uses a sample of 197 firms from the BSE 500 for the years 2017–2018 to 2019–2020. The proposed hypotheses are tested using two-stage least squares regression.

The study documents a positive influence of board size, board independence and gender diversity on IRQ. The study also finds that board activity and role duality are insignificant with IRQ. Among the firm-specific characteristics, variables such as firm size, profitability and capital intensity positively influence IRQ.

The current study presents the first investigation in the context of India on the various board characteristics influencing IRQ. The study reiterates the role that gender-diverse boards have in improving information transparency. Policymakers can therefore drive adoption by recommending changes in board characteristics and increasing the quota for women on boards.

The construction industry’s daily processes demand heavy data usage and communication between project participants to meet client requirements. Thus, the application of information technology in project implementation has been increasing in the construction sector (CS) lately. However, the same cannot be seen in public sectors responsible for implementing government projects in South Africa. This study aimed to investigate the causes and effects of the underutilisation of information communication technology (ICT) in the building section of a public sector in a municipality in South Africa.

A qualitative approach was adopted for the study, using a public sector in one of the municipalities as a case study. Face-to-face interviews were conducted among the building unit workers, using unstructured interview questions. The data collected were analysed using the ATLAS.ti software.

The findings indicate a lack of understanding of existing and newly available ICT software and hardware technology among staff within the building technology due to lack of digitalisation in construction projects implementation, inadequate system upgrades, lack of adequate ICT resources, lack of financial resources for internet and software application subscriptions and lack of ICT training leading. The issues mentioned above have led to the outsourcing of projects professionals, slow pace of electronic emails, untrained professionals, usage of different and unlicensed software, resulting in the underutilisation of ICT within the whole building section. This change also adversely affects all officials, especially the junior officials who have graduated using the most recent ICT technology during their studies.

The building department of only one public sector was used for the study; therefore, the findings may not be generalisable. The case study public sector’s name is withheld for confidentiality purposes.

Adequate change management and continuous development, combined with the allocation of proper resources, would be necessary for all staff members. Enormous investments had to be made in the ICT equipment by providing a sufficient budget in the building section of the public sectors. The building section within public sectors should provide change management to all aged skills staff by attending seminars to learn new ICT technology applied within its work environment.

The study established the causes of the underutilisation of ICT in the CS, especially in the public work departments and municipalities, and how this contributes to service delivery.

This study aims to examine the effect of human resource management (HRM) in mitigating negative effects of Lean management and Six Sigma (LM&SS) on employee well-being in health care. The authors subdivide well-being into three components: happiness, trust and health.

This is a cross-sectional, multisite survey study in internal service units of hospitals. Data analyzed using multivariate regression come from a sample of 1,886 survey respondents (42 units, N = 218 supervisors, N = 1,668 employees) in eight Dutch academic hospitals that have implemented LM&SS.

The present study findings show no or weak effects of LM&SS on the happiness and health component of employee well-being. In addition, the authors found a significant but weak direct positive effect (ß = 0.07) of the LM&SS bundle on the trusting relationships component of well-being. Therefore, moderating effects of HRM practices on the relationship between LM&SS and employee well-being seem less relevant because an existing relationship between LM&SS and employee well-being is a prerequisite for moderation (Hayes, 2009). There were unexpected side effects. Inspired by research that discusses direct effects of HRM on employee well-being, the authors tested this relationship and found that HRM has a direct positive effect on trust and happiness of employees in health care. For the health component of well-being, the present results show a weak negative effect of HRM.

This study results in a cautiously optimistic view about LM&SS in health care, provided that it is applied in a targeted manner (to improve the performance of their processes) and that HRM is strategically aligned with the goals of LM&SS to improve employees’ happiness and trusting relationships.

Unique features of the study are the focus on the consequences for employees’ well-being related to LM&SS in health care, the role of HRM in regard to this relationship and the participation of all eight Dutch academic hospitals in this research.

The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated reporting framework (IIRF) and aims to overcome criticisms related to its focus on investors and the abandonment of sustainability.

The paper develops a modified IIRF based on an in-depth analysis of the IR and ST literature. The framework was then applied to a non-profit health-care organisation to verify its theoretical assumptions.

The modified IIRF was conceived as a ready-to-use tool. By applying it to a business case, it was validated with respect to whether and how it could help achieve better and more stakeholder-oriented reporting. The findings enabled us to validate the use of the tool not only for reporting but also for the self-assessment of organisations with respect to embedding ST.

The modified IIRF was implemented only in one case, and further implementations are needed to comprehensively identify its strengths and weaknesses, both in for-profit and non-profit organisations.

The revised IIRF represents an updated tool for reporting and disclosing the value created by an organisation for itself and for its stakeholders including the external entities affected by the impacts engendered by the organisation. In this way, the IIRF can give visibility to all value created and the value creation process, including sustainability matters. This allows integrated thinking processes to be incorporated accordingly, supporting better management.

This paper suggests three adjustments to improve the IIRF’s ability to incorporate ST as a theoretical foundation. The adjusted IIRF is a ready to-use-tool specifically highlighting what value or values an organisation delivers (its outcomes), for whom (its stakeholders) and how (its specific business processes) within a business model effectively connecting them. From this point of view, it fits the rising stream about the evolution of the sustainability reporting fostered jointly by the international integrated reporting council and sustainability accounting standard board, and by the European Union.

Progress toward health equity is necessary to reduce health disparities, and health literacy is key to achieving this goal. Because libraries provide access to knowledge and insights about their communities, they are effective partners in advancing health equity and implementing programs to reduce health disparities. A literature review on library programs and activities that focus on promoting health equity was conducted.

A literature review on library programs and activities concerning health equity and social determinants of health was conducted. Relevant literature was identified from searches of databases, library publications and grey literature.

The authors found 224 eligible sources and many types of libraries advancing health equity. Libraries frame their role in advancing health equity through external programs in three ways: (1) providing access to high-quality health information, (2) delivering health literacy training and resources and (3) connecting their communities with community health services. Libraries also advance health equity by focusing on internal library operations and providing research services focused on cultural humility and competence as they apply to health care.

This literature review will help the National Library of Medicine (NLM) develop a strategy to support libraries advancing health equity through information made available by programs and activities of NLM and the Network of the National Library of Medicine.

This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used.

This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022.

The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation.

This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.