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This study aims to determine how integrity influences money laundering combatting.
Abstract
Purpose
This study aims to determine how integrity influences money laundering combatting.
Design/methodology/approach
A qualitative approach using methodological triangulation was used to answer the question to describe and understand the phenomena from the participants’ perspective. Data was gathered with a semi-structured questionnaire, observation and field notes.
Findings
Analysis revealed that 93% of law enforcement investigators believe integrity is required to combat money laundering. They also observed that integrity is needed for the political environment, institutions and their personnel or officers.
Practical implications
There is a need for integrity in the economy’s public and private sectors to combat money laundering effectively. Integrity must be present in the political environment, institutions and personnel. Hence, a recommendation is to appoint chief integrity officers in all stakeholder organisations.
Originality/value
This study is among the few research that covers the area of integrity and its influence on combatting money laundering from law enforcement investigators’ perspective.
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Keywords
Margarida Rodrigues, Rui Silva, Ana Pinto Borges, Mário Franco and Cidália Oliveira
This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the…
Abstract
Purpose
This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering of literature on this topic, given the challenge and opportunity for the educational and academic community.
Design/methodology/approach
This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.
Findings
With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.
Practical implications
This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.
Originality/value
This study proposes a new, innovative framework summarising the balance between AI and academic integrity.
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Keywords
Josephine Ackim, Rogers Rugeiyamu and Adam Msendo
Deterioration of integrity is featured in public service across the globe, including Tanzania. Local government authorities (LGAs) are among the areas where such practices have…
Abstract
Purpose
Deterioration of integrity is featured in public service across the globe, including Tanzania. Local government authorities (LGAs) are among the areas where such practices have been reported. However, factors compromising integrity in LGAs receives less attention from the literature. Citing 19 LGAs from Tanzania, this study aims to examine contributes to this debate.
Design/methodology/approach
A sequential explanatory research design was applied. Data were collected from 54 respondents through survey questionnaires, interviews and a documentary review. The study was guided by Hoekstra theoretical framework for assessing integrity practices in LGAs.
Findings
The findings revealed that maintaining integrity in Tanzania's LGAs is still challenging. Poor institutionalization processes, institutional unpreparedness, insufficient integrity policy execution and being less informed of moral development of recruited public servants are said to compromise integrity in Tanzania LGAs. This qualifies to conclude that institutional pathologies and moral history of public servants are the major factors contributing to integrity deterioration in Tanzania LGAs. This has resulted in subpar service delivery and the waste of public funds.
Research limitations/implications
This study confined itself to Tanzania LGAs. More studies could be conducted to LGAs in other countries struggling with the same problem. On the same ground, moral development should be studied more to ensure that the public service receives ethical public servants in the future.
Practical implications
The theoretical framework for assessing integrity systems in LGAs as proposed by Hoekstra (2022) could be applied by other countries struggling with the same challenge.
Originality/value
LGAs must implement an integrity-based self-reflection technique that will allow them to assess their current condition and come up with solutions. Furthermore, institutional policies must be strengthened to govern ethical behavior in LGAs.
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Keywords
Nicole B. Reinke, Eva Hatje, Ann L. Parkinson and Mary Kynn
Academic integrity in tertiary education is a global concern. This chapter describes academic integrity in Australian universities and proposes an “it takes a village” framework…
Abstract
Academic integrity in tertiary education is a global concern. This chapter describes academic integrity in Australian universities and proposes an “it takes a village” framework to guide universities toward a re-evaluation of academic integrity education. It takes a village to raise a child – a child needs role models and positive influences from multiple people for healthy growth and development. With regard to academic integrity, the parallel is that the entire university community needs to be involved to foster development of students of integrity. The institution and its community need to provide structures, multiple positive and effective learning experiences, and clear guidelines to support both staff and students. In this chapter, we argue that academic integrity needs to be seen as a complex system, one in which everyone involved has responsibility to develop and maintain a culture of integrity and one which supports a student throughout their academic journey.
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The purpose of this paper is to identify the key roles of transparency in making artificial intelligence (AI) greener (i.e. causing lesser carbon dioxide emissions) during the…
Abstract
Purpose
The purpose of this paper is to identify the key roles of transparency in making artificial intelligence (AI) greener (i.e. causing lesser carbon dioxide emissions) during the design, development and manufacturing stages or processes of AI technologies (e.g. apps, systems, agents, tools, artifacts) and use the “explicability requirement” as an essential value within the framework of transparency in supporting arguments for realizing greener AI.
Design/methodology/approach
The approach of this paper is argumentative, which is supported by ideas from existing literature and documents.
Findings
This paper puts forward a relevant recommendation for achieving better and sustainable outcomes after the reexamination of the identified roles played by transparency within the AI technology context. The proposed recommendation is based on scientific opinion, which is justified by the roles and importance of the two approaches (compliance and integrity) in ethics management and other areas of ethical studies.
Originality/value
The originality of this paper falls within the boundary of filling the gap that exists in sustainable AI technology and the roles of transparency.
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Keywords
Virág Zsár and Zsuzsanna Angyal
The emergence of Research Management and Administration (RMA) is a result of the pressure on academics to secure research funding from external sources, the increasing competition…
Abstract
The emergence of Research Management and Administration (RMA) is a result of the pressure on academics to secure research funding from external sources, the increasing competition for these funds, as well as the rising requirements of research funders in terms of reporting and compliance with regulations. This is relevant in the case of the current Horizon Europe Framework Programme for Research and Innovation (HEU) funded by the European Union (EU) which requires important level of professionalisation of the research support staff on behalf of the applicant institutions. Data management, open science, research ethics and integrity, achieving impact beyond academia and the valorisation of project results can be regarded as non-research specific criteria which have to be met by applicant organisations to secure the highly competitive funding. Meeting these non-specific criteria is not always possible in countries whose performance is lagging behind compared to the Western European competitors in EU-funded programmes, such as Hungary.
Our findings reveal two things. First, research support in Hungary is in its early stage of maturity, similary to many countries in Central and Eastern Europe. In several cases, Research Managers and Administrators (RMAs) do not possess the knowledge necessary to meet the non-research specific criteria even if the knowledge is present at the institution or with other colleagues. Second, due to the continuously increasing participation in EU-funded framework programmes (FPs), the state of research support in Hungary is constantly evolving. There is also willingness to learn and improve capacities, which needs strategic planning, studying others’ examples and their adaptability. Such processes can support the capacity building and professionalisation of research offices not only in Hungary, but in countries of the Central and Eastern European region with a similar maturity level of RMA.
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Zhengqi Guo, Matthew Hall and Leona Wiegmann
This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events.
Abstract
Purpose
This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events.
Design/methodology/approach
The authors adopt a qualitative research approach and conduct 32 semi-structured interviews with active Australian individual donors, with a hypothetical vignette design. Hypothetical negative events and corresponding accounting disclosures are presented to participants during interviews.
Findings
Three types of individual donors are identified based on their decision-making patterns after negative events and primary trust relations with a charity-reasoned donor (giving-decision based on their analysis of the situation, competence-based trust), generalist donors (giving-decision based on trust in the charitable sector, institution-based trust) and emotional donors (giving-decision based on feelings and emotions about the charity, integrity-based trust). The research suggests that accounting disclosures can repair trust damage for reasoned donors and support institution-based trust for generalist donors, but do not seem able to repair trust damage for emotional donors and can potentially damage trust further.
Practical implications
Overall, the findings suggest that a one-size-fits-all approach to communicating with individual donors after negative events is not likely to be very effective in repairing trust. Instead, charities may need to adapt disclosures to their different types of individual donors.
Originality/value
While prior accounting studies have largely focussed on how charity managers themselves grapple with accountability or how negative events impact charitable donations, the authors demonstrate how accounting disclosures can play different roles in the trust-repairing process for different types of individual donors.
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Giang Ngo Tinh Nguyen and Xianmin Liu
This study explores the relationship between corruption and shadow economy (SE) by examining the potential links and interactions between these two phenomena to see whether it is…
Abstract
Purpose
This study explores the relationship between corruption and shadow economy (SE) by examining the potential links and interactions between these two phenomena to see whether it is a one-way or two-way relationship and a complementarity or substitution linkage.
Design/methodology/approach
Using a dataset comprised of 145 countries all over the world between 1996 and 2015, the authors apply the simultaneous two-step system generalized method of moments approach to address the research question.
Findings
The study findings support a positive bidirectional relationship between corruption and SE. As such, this study has provided evidence supporting the complementarity association. In the authors' further analyses, they point out that several factors can moderate this positive bidirectional linkage. In particular, while Foreign Direct Investment (FDI) inflows strengthen it, it is weakened by other institutional factors such as civil liberties and political rights. Finally, by splitting the full sample into three different subsamples and then examining countries at varying stages of economic development, the authors can gain valuable insights into the evolving dynamics of the relationship between corruption and SE. Specifically, while the authors observe that the positive direction of corruption to SE remains unchanged across different nations, they observe that the positive influence of SE on corruption is strongest among developed economies only.
Practical implications
The study findings provide an important policy implication. This study highlights the synergistic relationship between SE and corruption, indicating that reducing corruption will reduce the size of the SE. Consequently, this reduction in the SE can mitigate the adverse effects of corruption on economic development.
Originality/value
This paper is among the first empirical studies that critically investigate the interrelationship between SE and corruption. It then explores how this two-way linkage is conditional on some factors, such as economic development levels and institutional quality indicators.
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Maria Krambia Kapardis and Michael Levi
The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic…
Abstract
Purpose
The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic fraud and corruption prevention model can be used to reduce significantly match-fixing in football.
Design/methodology/approach
An online survey was developed by the authors and was administered to football stakeholders in Cyprus, namely, players, referees, coaches and team management.
Findings
The research questions, who are the initiators of match-fixing, why is match-fixing taking place and what is the best way to prevent or reduce match-fixing, have been answered, and these findings have enabled the authors to make policy recommendations.
Research limitations/implications
The survey considered match-fixing in only one sport (football) while the number of respondent categories and the 335 usable questionnaires returned did not allow advanced statistical analysis of the data obtained.
Practical implications
The findings point to the need both for ethics and moral values to be installed in all the stakeholders through training and continuing education. It is also suggested that teams/clubs and related associations acting as regulators ought to implement governance principles and ethical programs, including whistleblowing lines and appoint integrity officers to minimize the match-fixing phenomenon. Furthermore, society, as well as government, sport regulators and sponsors, ought to encourage and demand fair play and integrity in sport through improved measures of governance and accountability and the implementation of ethical audits and public disclosure of audited financial statements of teams. Finally, sports integrity ought to be embedded in school curriculum from a very young age.
Originality/value
To the best of the authors’ knowledge, this is an original contribution to knowledge that has impact on the future of sporting fairness and social legitimacy.
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Aam Slamet Rusydiana, Mohammad Iqbal Irfany, Aisyah As-Salafiyah and Marco Tieman
This paper aims to study research performance in halal supply chains. This study identifies the leading scholars, research themes and leading journals.
Abstract
Purpose
This paper aims to study research performance in halal supply chains. This study identifies the leading scholars, research themes and leading journals.
Design/methodology/approach
This study adopts the bibliometric method. A total of 228 research publications indexed by Scopus were analysed. The export data are then processed and analysed using the R Biblioshiny application program to find out the bibliometric map of the halal supply chain.
Findings
Research in halal supply chain has experienced fast growth since 2016, dominated by food-centric research by Malaysian universities. Research gaps are topics: halal procurement, halal clusters and halal value chain; industry: non-food; and countries: beyond Malaysia. Future expected halal supply chain trending research areas are: halal blockchains, halal supply chain management, halal performance, halal risk management and sustainability in halal supply chains.
Research limitations/implications
This research paper adopts a bibliometric method based on English publications on the halal supply chain theme from the Scopus database collected on November 1, 2021. Publications in local languages, as well as publications in non-academic journals, are being ignored in this research.
Practical implications
This study shows that halal supply chain management is an emerging requirement, is complex to manage for brand owners and needs new concepts and tools for halal industries to embrace a halal supply chain and value chain approach.
Originality/value
This study provides an objective evaluation of the research progress in halal supply chains; this study highlights the achievements and the research gaps and discusses the contribution to the scientific community.
Details