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Article

Salman Alajmi, Charles Dennis and Yasser Altayab

The purpose of this paper is to investigate the effect of national culture in terms of power distance and uncertainty avoidance on service provision in terms of information

Abstract

Purpose

The purpose of this paper is to investigate the effect of national culture in terms of power distance and uncertainty avoidance on service provision in terms of information flow and communication policy within the Takaful industry (Islamic insurance) in Kuwait and Egypt. Second, to validate Hofstede's claim regarding the homogeneity of Arab culture which he believes is dominated by the Islamic religion.

Design/methodology/approach

The study was undertaken among 462 employees from three Takaful organizations in Kuwait and Egypt. The sample was randomly selected from all levels within Takful companies operating in both countries. The data were analyzed using two different statistical packages. The first tool was SPSS version 17 with which the first hypothesis of the differences between Kuwait and Egypt was tested. Second, the analysis of moments structure was utilized to find the effect of national culture based on two cultural dimensions of power distance and uncertainty avoidance on two service mechanisms of information flow and communication policy within the Takaful industry.

Findings

Results demonstrate that: more differences than similarities exist between Kuwait and Egypt in terms of power distance and uncertainty avoidance, which implies that the differences in national culture between the two countries are in contrary to Hofstede's claim of homogeneity of Arab culture, and national culture in terms of power distance and uncertainty avoidance affects service provision in terms of information flow and communication policy, respectively.

Originality/value

The paper contributes to the body of knowledge in service marketing literature at the theoretical and practitioner level. First, it provides empirical investigation to an existing theory that links national culture to service provision through service quality gaps. Second, it provides evidence that disputes Hofestede's claim of homogeneity in Arab culture, as it evidently proves the cultural differences between Kuwait and Egypt. On other hand, practitioners of Takaful may comprehend how power distance and uncertainty avoidance might affect information flow and communication policy for which managers can eliminate their information gap, which in turn will strengthen the Takaful operator service quality in information gathering, sharing and disseminating. Takaful Policy makers and institutions might benefit from this research by understanding the effect of national culture on service provision and taking this as an important factor when designing regulations.

Details

Journal of Islamic Marketing, vol. 2 no. 3
Type: Research Article
ISSN: 1759-0833

Keywords

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Article

Erkki K. Laitinen

The purpose of this study is to analyse the connection between managerial job and importance of job‐relevant performance information.

Abstract

Purpose

The purpose of this study is to analyse the connection between managerial job and importance of job‐relevant performance information.

Design/methodology/approach

Two hypotheses on the relationship of the nature of job to the job‐relevant information are tested by survey data gathered in spring 2008. The data include responses from 76 Finnish CEOs in manufacturing industry. Managerial job, information, and information gap types are extracted by the factor analysis. The hypotheses are tested by the regression analysis.

Findings

Evidence shows that the type of job strongly influences the importance of different information types in managerial work. However, information gap does not depend on the type of work but on contextual variables.

Research limitations/implications

The results limited by the small sample size and industry. Larger data, advanced statistical methods, and different constructs to measure managerial job and contextual variables should be used in further studies.

Practical implications

Contingency factors are important in affecting the nature of managerial job. Managerial job largely determines the importance of information but the gap of information depends on contextual environment. It is important to take account of the nature of managerial job in designing information systems.

Originality/value

This study shows that managerial job mediates the effect of contingency factors on the importance of information. However, these factors have a direct effect on the gap of information.

Details

Industrial Management & Data Systems, vol. 109 no. 4
Type: Research Article
ISSN: 0263-5577

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Article

Maria Krambia-Kapardis, Colin Clark and Anastasios Zopiatis

Public information disclosure is a manifestation of transparency and contributes to governance-by-disclosure. Also, better financial reporting can improve the credibility…

Abstract

Purpose

Public information disclosure is a manifestation of transparency and contributes to governance-by-disclosure. Also, better financial reporting can improve the credibility and integrity of public finances and contribute to a better management of public resources. A survey was carried out in Cyprus of users’ of public financial reports concerning an expectation gap about the types of information included in such reports (information needs expectation gap) as well as the quality of such information (information quality satisfaction gap). The paper aims to discuss these issues.

Design/methodology/approach

Two focus groups of users and preparers of public financial reports were used to construct the questionnaire. Users of such reports, who belonged to all three categories of public sector financial reporting identified by IPSASB, were surveyed. The quantitative data obtained was analysed using SPSS and quadrant analysis to answer the research questions posed.

Findings

Data from 101 respondents confirmed that each of the information needs identified in the IPSASB Consultation Paper (2008) was rated as being a significant information need. Data analysis also showed that both types of expectation gap exist, especially as far as local authority and semi-public organisations are concerned.

Research limitations/implications

The response rate in the self-administered survey was admittedly rather low but it was not unexpected mainly due to the survey’s very specialised nature and the tendency by people in Cyprus not to critique public bodies.

Practical implications

Deficient financial public sector reporting means the auditor general is not able to adequately express an opinion on public spending at the local government level. This, in turn, means taxpayers do not get the quality of services they pay for. At the same time, the lack of information transparency means corrupt practices are not eradicated. One answer to the problem would be legislating the content of public financial reports.

Social implications

The lack of governance-by-public exposure means that services to the local community cost a lot more, due to corruption and inefficiency. In addition, it contributes to lowering market confidence and eventually contributes to financial crisis at the national level.

Originality/value

The survey conducted was the first of its kind in Cyprus to investigate financial public sector reporting and document both manifestations of the expectation gap. In addition, information needs identified in the IPSASB Consultation Paper (2008) was rated as significantly needed and this is the first time it has been done in Eurozone member state and in a country facing a financial crisis.

Details

Journal of Accounting in Emerging Economies, vol. 6 no. 3
Type: Research Article
ISSN: 2042-1168

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Article

Mrs Genevieve N. Bond‐Mendel and Antonis C. Simintiras

This paper studies the role of personal selling and the salesforce as an information source and the impact potential information gaps in a downstream business chain can…

Abstract

This paper studies the role of personal selling and the salesforce as an information source and the impact potential information gaps in a downstream business chain can have. It offers a conceptual model of information gaps in an on‐licence wine business channel and suggests areas necessitating further research.

Details

International Journal of Wine Marketing, vol. 7 no. 3
Type: Research Article
ISSN: 0954-7541

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Article

Mahdi Salehi, Fariba Jahanbin and Mohammad Sadegh Adibian

The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s…

Abstract

Purpose

The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users in listed companies on the Tehran stock exchange market. In other words, the study attempts to find whether there is a significant relationship between audit components and the audit expectation gap or not.

Design/methodology/approach

The multiple regression model is used to test the hypotheses. Research hypotheses are tested using a sample of 78 listed companies on the Tehran stock exchange during 2012-2016, by using integrated data technique of the multiple regression model.

Findings

The findings show that standard audit fees are not significantly associated with the audit expectation gap. Furthermore, audit fees are negatively associated with the audit expectation gap, which provides that allocated audit price in financial statements gives useful information for external and internal individuals. Predictably, it is recommended that audit opinion significantly determines the level of the audit expectation gap. The authors also find that the independence of the director boards and audit committee members fulfill the expectation gap of individual users. Moreover, finding the negative impact of audit firms ranking on the expectation gap, supports the idea of higher ranked audit firms provide high quality services, and consequently, more reliable information. Finally, the results show that the audit record is positively associated with the audit expectation gap.

Originality/value

As all recent studies on the expectation gap were qualitative, the present study is the first paper, which measures the expectation gap quantitatively through the statistical method.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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Article

Ala'a Hawari and Richard Heeks

Enterprise resource planning (ERP) systems are increasingly being adopted by organisations in developing countries. As in industrialised countries, this adoption seems…

Abstract

Purpose

Enterprise resource planning (ERP) systems are increasingly being adopted by organisations in developing countries. As in industrialised countries, this adoption seems beset by significant rates of failure, leading to a large waste of investment and other resources. This paper seeks to understand why such ERP failure occurs.

Design/methodology/approach

The paper moves beyond factor lists to make use of an overall “design‐reality gap” model. The model is applied to a case study of ERP failure in a Jordanian manufacturing firm, analysing the situation both before and during ERP implementation through a mix of interviews, observation and document analysis.

Findings

The research finds sizeable gaps between the assumptions and requirements built into ERP system design, and the actual realities of the client organisation. It is these gaps – and the failure to close them during implementation – that underlie ERP project failure.

Research limitations/implications

This study shows the relevance and applicability of the design‐reality gap model to understanding ERP failure. Further research can be undertaken applying the model to other ERP cases, including case studies of success.

Practical implications

The paper draws conclusions about good practice in ERP implementation relating to both risk identification and risk mitigation, which must be based on closing design‐reality gaps. It offers examples of both specific and generic actions that help to achieve this. But it also notes limitations existing in some developing country contexts that may continue to constrain the effective use of enterprise resource planning systems.

Originality/value

The paper provides a new model for understanding ERP project success and failure, and for practical risk mitigation. The design‐reality gap model aims to be comprehensive but also contingent; sensitive to the specific conditions of any individual client organisation.

Details

Journal of Enterprise Information Management, vol. 23 no. 2
Type: Research Article
ISSN: 1741-0398

Keywords

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Book part

Mingli Mei, Ru Zhao and Miaochen Zhu

This study investigated four different economic level areas of China (Shanghai, Shandong, Shaanxi, and Guizhou) to analyze the eastern and western urban and rural media…

Abstract

This study investigated four different economic level areas of China (Shanghai, Shandong, Shaanxi, and Guizhou) to analyze the eastern and western urban and rural media service status at different development stages. This set of data comes from the comparison of regional urban and rural areas and indicates the various aspects of differences in the survey area, including the media use habits, media resources, media consumer demand, evaluation of media services, the role of media in public life, public knowledge level, and so on. On analyzing data comprehensively, one thing can be found that there is a positive correlation between the public media contact degree and the public knowledge level. The media plays an extremely important role in public life and regional public knowledge gap between urban and rural areas exists. Furthermore, this gap is positively correlated to the media resources and media exposure. The trend of media using on mobile phone and computer in urban areas increases significantly greater than in rural areas. Then, how to narrow the urban–rural and regional public knowledge gap and reduce the negative impact of the digital divide will be an important urgent task.

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Article

Maria Krambia‐Kapardis and Alison Thomas

The purpose of this research is to provide companies in the hotel and tourism industry with an alternative reporting method to the traditional financial reporting.

Abstract

Purpose

The purpose of this research is to provide companies in the hotel and tourism industry with an alternative reporting method to the traditional financial reporting.

Design/methodology/approach

ValueReporting™ is a framework developed and tested in 16 other industries by PricewaterhouseCoopers. Its ambition is to codify the information perceived to be critical by CFOs and the investment community for understanding the quality and sustainability of performance of a company in a given industrial sector. Given that the hotel and tourism industry is one on which the economy of Cyprus depends (in 2003 it was 13.9 per cent of GDP) and is one that has been going through a sustainability crisis, it was decided to develop the framework for this sector and to recommend it to executives as a method of mitigating this current lack of confidence. The study was tested on financial statement users (analysts, investors and regulators) and executives.

Findings

The findings identified that users wish to understand the operational drives of performance (“value‐creating activities”) and that there is an information gap between the information the users want and the information they get.

Research limitations/implications

The study was of interest to publicly listed companies or public but not listed. Given the relatively small number of companies in the industry and the limited number of users, this study needs to be replicated in another country with a bigger sample size.

Practical implications

The focus in ValueReporting™ should be on value‐creating activities and measures should be taken by the hotel and tourism industry in Cyprus to tailor the information in ValueReporting™ to the special concerns of the users.

Originality/value

Whilst many frameworks have been put forward, they lack the detail testing that ValueReporting™ has had in 16 global industries. This framework has not been tested in the hotel and tourism industry, which makes this work original.

Details

International Journal of Contemporary Hospitality Management, vol. 18 no. 1
Type: Research Article
ISSN: 0959-6119

Keywords

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Article

Adeline Zhu Teng Tan, Atiq Zaman and Monty Sutrisna

The purpose of this study is to investigate ways of transferring knowledge and information during the life-cycle phases of construction projects, particularly between the…

Abstract

Purpose

The purpose of this study is to investigate ways of transferring knowledge and information during the life-cycle phases of construction projects, particularly between the construction and occupancy phases, and to find an approach to minimise knowledge and information gaps during the handover process.

Design/methodology/approach

The study applied a qualitative approach involving a literature review and an archival analysis of information flow in the studied cases of a construction project, followed by a cross-cases analysis and expert interviews. Data on information flow were collected from three cases of building construction projects in Perth, Western Australia. In addition, a total of 18 local facilities management experts were interviewed to identify the key reasons of knowledge and information gaps and to propose an effective knowledge flow model.

Findings

The findings of this study indicated a significant knowledge and information gap, which exists during the handover process in construction projects in Western Australia. The findings of case analysis and expert interviews identified that the project handover guidelines were often ignored in construction projects in Western Australia, and the handover phase was not given the same priority as the design and construction phases by most of the project stakeholders, which led to information and knowledge gaps between the project construction and post-occupancy phases. The study conducted, integrated knowledge and information flow modelling to analyse the knowledge and information gaps followed by mapping the gaps against existing knowledge sharing frameworks (KSFs) before proposing an integrated knowledge sharing conceptual model to improve current practice and to enhance the information flow during the various phases of the construction project life cycle.

Research limitations/implications

The study is based on three cases in Perth, Western Australia, and thus the findings and recommendations are contextual. Whilst laying a good foundation to do so, further research is needed to investigate more cases in Western Australia and beyond to fully generalise the findings from this study.

Originality/value

The study contributes to improve the handover process and information flows in project life-cycle phases in Western Australia and develop an information flow model followed by bringing together existing KSFs, namely, the open communication channel (OCC), soft landing framework (SLF) and building information modelling (BIM), to propose an integrated knowledge sharing conceptual model. The methodology used here to analyse the information flow in a diagrammatic manner, the mapping of FM issues against the KSFs’ capabilities and a conceptual model to facilitate change in the industry’s silo mindset are the main contributions of this paper.

Details

Facilities, vol. 36 no. 3/4
Type: Research Article
ISSN: 0263-2772

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Article

Vibhuti Mittal and T.V. Raman

Accessing formal mainstream finance is a cumbersome process for Micro, Small and Medium Enterprises (MSMEs) of emerging economies. Empirical investigations have connected…

Abstract

Purpose

Accessing formal mainstream finance is a cumbersome process for Micro, Small and Medium Enterprises (MSMEs) of emerging economies. Empirical investigations have connected finance accessibility to financing gap that restricts MSMEs from borrowing through formal channels. The purpose of this study is to explore the influence of financing gap on firms' financial structure (FS) practices. In this regard, the research framework divides financing gap into four dimensions, namely: demand gap (DG), supply gap (SG), knowledge gap (KG) and empathy gap (EG).

Design/methodology/approach

The paper adopts a quantitative approach to establish the underlying relationship between the variables. The participants of the self-structured questionnaire survey were 219 MSME owners from manufacturing, trading and service industries. The results are inferred through the partial least squares structural equation modeling (SEM) technique.

Findings

The findings recognise a significant impact of financing gap on the FS practices of firm owners. The financing constraints contributing to KG, SG and EG are found to be extending the unwillingness of firm owners to borrow through formal channels. Further, the results also confirm the influence of financing gap on the pecking order framework (POF) of MSMEs' FS.

Practical implications

The study offers the perspective and hesitance of MSME owners towards mainstream financing. The key findings are useful for the financial intermediaries and policymakers, who need to be sensitive and proactive in their small business lending process.

Originality/value

The study adds to the limited evidence of various dimensions of financing gap. It also addresses the role of financing gap on the conscious preferences of MSME owners towards the informal source of financing along with the POF.

Details

South Asian Journal of Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-628X

Keywords

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