Search results

This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

In industrial buyer–supplier relationships, being an attractive customer has been found to result in superior supplier performance. However, there is a limited understanding of how these benefits transfer to the public domain. This study aims to explore the influence of customer attractiveness on supplier resource mobilization efforts toward the public sector.

A qualitative approach was used, focusing on in-depth interviews with 23 informants from 3 critical and complex supplier markets. The data were processed using inductive coding and thematic analysis.

The findings indicate that customer attractiveness in the public sector influences suppliers’ mobilization efforts on several dimensions. In addition to stimulating competition in the tender phase, customer attractiveness can yield important benefits to quality, supply stability and innovation during the business relationship. It appears imperative for the public sector to improve its standings with suppliers to both mitigate the apparent risk of sub-par treatment and to unlock the preferential supplier treatment associated with being an attractive customer.

Receiving increased mobilization from suppliers will result in better use of public money and help improve resilience and innovation in public procurement.

This study extends the research on customer attractiveness in the public sector by being the first to explore the range and nature of its influence on supplier mobilization efforts.

It should be noted that the (inland waterway transport) IWT in Ukraine currently is in its infancy in comparison with other land based transport means (rail and road) and with other countries that possess navigable rivers. This paper is an extension of the research initiated by Grushevska and Notteboom (2015) where the concepts of intermediacy and centrality were introduced in order to assess the role of Ukraine in the global and regional transport networks. The list of key obstacles for Ukraine’s intermediacy function included IWT related barriers such as: (i) deficient inland waterway infrastructure, (ii) high IWT costs (fees for bridges, locks etc.) and (iii) pilotage charges. To date the transportation to/from ports is mainly fulfilled by road or by rail based multimodal transport solutions. We present the unutilized potential of Ukrainian IWT that needs to be efficiently exploited for the benefit of the national economy and national transport system. This study intends to enrich the limited academic research on IWT systems in a transition stage, as exemplified by the case of Ukraine.

Resilience in agri-food supply chains (AFSCs) is an area of significant importance due to growing supply chain volatility. While the majority of research exploring supply chain resilience has originated from a supply chain management perspective, many other disciplines (such as environmental systems science and the social sciences) have also explored the topic. As complex social, economic and environmental constructs, the priority of resilience in AFSCs goes far beyond the company specific focus of supply chain management works and would conceivably benefit from including more diverse academic disciplines. However, this is hindered by inconsistencies in terminology and the conceptual components of resilience across different disciplines. The purpose of this study is to use a systematic literature review to identify which multidisciplinary aspects of resilience are applicable to AFSCs and to generate a novel AFSC resilience framework.

This paper uses a structured and multidisciplinary review of 137 articles in the resilience literature followed by critical analysis and synthesis of findings to generate new knowledge in the form of a novel AFSC resilience framework.

Findings indicate that the complexity of AFSCs and subsequent exposure to almost constant external interference means that disruptions cannot be seen as a one-off event; thus, resilience must concern the ability to not only maintain core function but also adapt to changing conditions.

A number of resilience elements can be used to enhance resilience, but their selection and implementation must be carefully matched to relevant phases of disruption and assessed on their broader supply chain impacts. In particular, the focus must be on overall impact on the ability of the supply chain as a whole to provide food security rather than to boost individual company performance.

The research novelty lies in the utilisation of wider understandings of resilience from various research fields to propose a rigorous and food-specific resilience framework with end consumer food security as its main focus.

This study aims to report business preferences for achieving net-zero power production emissions in Saskatchewan, Canada as well as business perceptions of the most preferable power production sources, barriers to change and suggestions for improvement. Mixed methods included focus groups and a survey with experimental design. This research demonstrates that this method of advancing academic and business knowledge systems can engender a paradigmatic shift to decarbonization.

The study is a mixed-methods study using five focus groups and a survey which included a 15-min information video providing more information on power production sources (small modular reactors and biomass). Participants requested more information on these topics in the initial three focus groups.

There is a significant gap in Canadian Government targets for net-zero emissions by 2050 and businesses’ plans. Communications, knowledge and capacity gaps identified include lack of regulatory requirements, institutional barriers (including a capacity charge in the event a business chooses to self-generate with a cleaner source) and multi-level governance dissonance. More cooperation between provincial governments and the federal government was identified by participants as a requirement for achieving targets. Providing information to survey respondents increased support for clean and renewable sources, but gender and knowledge are still important characteristics contributing to support for different power production sources. Scientists and teachers were the most trusted sources of information. Power generated from small modular nuclear reactors was identified as the primary future source of power production followed by solar, wind and natural gas. Research results also confirmed the high level of support for hydropower generated in Saskatchewan versus import from Manitoba based on high values of energy solidarity and security within the province.

This study is original, as it concerns upstream system power production portfolios and not failed projects; the mixed-method research design including a focus group and an experimental survey is novel. This research partially addresses a gap in knowledge surrounding which knowledge systems advance paradigmatic shifts and how and whether involving business people in upstream power production decisions can inform decarbonization.

The purpose of this paper is to shed light on the changing pattern and characteristics of international financial flows in the emerging entrepreneurial ecosystems of Sub-Saharan Africa (SSA), provide a novel taxonomy to classify and analyze them, and discuss how such investments contribute to competence building and sustainable development.

In an exploratory study, the authors analyze the characteristics of international venture capital investors and the start-ups receiving funding in Kenya and map their interaction. The authors proceed by developing a novel taxonomy, classifying investors according to their main rationales (for-profit-for-impact), and start-ups according to the locus of needs and markets addressed by the start-up (local-global) and the locus of the start-ups capacity and knowledge (local-global).

The authors observe a new type of mainly western investors who support innovative ideas in SSA by identifying and investing in domestically developed technical innovations with the potential to address global market needs. The authors find such innovations to be mainly developed at the intersect of global and local knowledge.

The authors shed light on the – up to now – under-researched emerging phenomenon of international high-tech investments in SSA, and develop a novel taxonomy of technology investments in low-income countries, guiding further research on the conditions, impact, practical, and policy implications of this new form of finance flows.

This article analyses community care services (CCS) in terms of availability, awareness, accessibility, and acceptance (the Four A’s approach), untangles the deep-seated factors underlying the CCS and provides some short-term, medium-term, and long-term recommendations.

A literature review was conducted, including relevant government reports, consultation papers, Legislative Council papers and articles from academic journals from 1980 to the present.

The Four A’s approach shows that applicants to both centre-based services and home-based services endure lengthy waiting times because of the limited number of CCS. Furthermore, the awareness of day respite services is approximately 50 percent, which lags behind other CCS. Accessibility is contingent on a cross-district day respite service system and a lack of consistency between the quota and the proportion of older adults in the districts. Finally, the level of service provided by CCS is unsatisfactory due to inflexible service provision. Reviewing the brief history of long-term care services (LTC) reveals the deep-seated factors at the core of their heavy reliance on the subvention model, in contrast to the adoption of the ‘mixed economy of care’ by residential care services (RCS). An imbalance in budget allocation to RCS and CCS is also revealed.

Although the principle of ‘ageing in place’ was introduced in 1977, the institutionalisation rate (6.8 percent) of older adults remains unexpectedly high in Hong Kong, even surpassing its Asian counterparts, whereas the usage rate of CCS hovers around 0.8 percent. Thus, how to implement policy concerning LTC services for older adults must be re-evaluated.

Multipath routing holds a great potential to provide sufficient bandwidth to a plethora of applications in wireless sensor networks. In this paper, we consider the problem of interference that can significantly affect the expected performances. We focus on the performance evaluation of the iterative paths discovery approach as opposed to the traditional concurrent multipath routing. Five different variants of multipath protocols are simulated and evaluated using different performance metrics. We mainly show that the iterative approach allows better performances when used jointly with an interference-aware metric or when an interference-zone marking strategy is employed. This latter appears to exhibit the best performances in terms of success ratio, achieved throughput, control messages overhead as well as energy consumption.

The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the different tables that make up a state-owned enterprise's (SOE) enterprise resource planning (ERP) relational database. The use of Benford's law streamlines the search for possible abnormalities within the ERP system's data set, increasing the ability of the internal audit functions (IAFs) to detect anomalies within the database. In the SOEs of emerging economies, where groups compete for power and resources, internal auditors are better off employing analytical tests to discharge their duties without getting involved in power struggles.

Records of eight databases of an SOE in Argentina are used to analyse the number of records of each table in periods of three to 12 years. The case develops step-by-step Benford's law application to test each ERP module records using Chi-squared (χ²) and mean absolute deviation (MAD) goodness-of-fit tests.

Benford's law is an adequate tool for performing integrity tests of high-volume databases. A minimum of 350 tables within each database are required for the MAD test to be effective; this threshold is higher than the 67 reported by earlier researches. Robust results are obtained for the complete ERP system and for large modules; modules with less than 350 tables show low conformity with Benford's law.

This study is not about detecting fraud; it aims to help internal auditors red flag databases that will need further attention, making the most out of available limited resources in SOEs. The contribution is a simple, cheap and useful quantitative tool that can be employed by internal auditors in emerging economies to perform the first scan of the data contained in relational databases.

This paper provides a tool to test whether large amounts of data behave as expected, and if not, they can be pinpointed for future investigation. It offers tests and explanations on the tool's application so that internal auditors of SOEs in emerging economies can use it, particularly those that face divergent expectations from antagonist powerful interest groups.

This study demonstrates that even in the context of limited information technology tools available for internal auditors, there are simple and inexpensive tests to review the integrity of high-volume databases. It also extends the literature on high-volume database integrity tests and our knowledge of the IAF in Civil law countries, particularly emerging economies in Latin America.

The purpose of this research is to systematically review the properties of supply chains demonstrating that they are complex systems, and that the management of supply chains is best achieved by steering rather than controlling these systems toward desired outcomes.

The research study was designed as both exploratory and explanatory. Data were collected from secondary sources using a comprehensive literature review process. In parallel with data collection, data were analyzed and synthesized.

The main finding is the introduction of an inductive framework for steering supply chains from a complex systems perspective by explaining why supply chains have properties of complex systems and how to deal with their complexity while steering them toward desired outcomes. Complexity properties are summarized in four inter-dependent categories: Structural, Dynamic, Behavioral and Decision making, which together enable the assessment of supply chains as complex systems. Furthermore, five mechanisms emerged for dealing with the complexity of supply chains: classification, modeling, measurement, relational analysis and handling.

Recognizing that supply chains are complex systems allows for a better grasp of the effect of positive feedback on change and transformation, and also interactions leading to dynamic equilibria, nonlinearity and the role of inter-organizational learning, as well as emerging capabilities, and existing trade-offs and paradoxical tensions in decision-making. It recognizes changing dynamics and the co-evolution of supply chain phenomena in different scales and contexts.