Search results

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

This study investigates the leadership tenets informing veterans’ work as school leaders. Drawing on 15 interviews and surveys with military veterans working as educational leaders, the study relies on Stake’s (2006) case study method to substantiate assertions that veterans: 1) come into education without the support of a transitional program, 2) are committed to taking care of their people, 3) have a strong belief in service, 4) are influenced by leadership that they have witnessed, and 5) are equipped to manage delegating and accountability by virtue of military experiences.

As the field of leadership education continues to prioritize learning in leadership, it is important to ask the question: What do we know about the learning process itself? Conceptual change, a learning framework used in educational psychology, can help to explain learning in leadership. Research on conceptual change in the social sciences is emergent and ripe for further exploration. Until the results of such research are readily available, there are some pedagogical tools produced by conceptual change researchers that leadership educators might find valuable in curriculum design. This paper introduces conceptual change theory and research to leadership educators as a viable framework from which to research learning in leadership, and presents pedagogical tools that encourage deeper learning through conceptual change

This study examined the relationships between emotional intelligence, locus of control, and mental boundaries. Three hundred and eighty-two county employees were sampled using a cross-sectional survey design. The results indicated internal locus of control and thin mental boundaries are positively related to emotional intelligence. A hierarchical regression revealed that internal locus of control and thin mental boundaries together explained 18% of the variance in emotional intelligence for this population. Implications and future research directions are discussed.

This study attempts to examine the factors that influence user intention to adopt e-procurement in the Nigerian public sector.

A well-structured questionnaire was used to collect primary data from 278 procurement and information technology (IT) departments’ officials of key federal government ministries and agencies. The technology acceptance model (TAM) model was adopted and extended with security-related factors, namely perceived trust and perceived security. A partial least squares-structural equation modelling (PLS-SEM) approach was used to test and validate the model.

The results indicated that perceived usefulness is the best predictor of users’ intention to adopt e-procurement, followed by perceived security and perceived trust. In contrast, however, perceived ease of use was found to have a significant negative effect on the intention to adopt e-procurement.

This study is among the first in the Nigerian public sector context to evaluate users’ perceptions on e-procurement adoption with the use of a distinctive research model (TAM). The study's findings contribute to a better understanding of the factors influencing the adoption of e-procurement in the Nigerian public sector.

The purpose of this paper is to investigate the major political and economic changes in the world and the likely impact that these changes will bring to tourism and hospitality industries.

The paper adopts a geopolitical perspective on the dynamics of tourist flows, stipulating that geopolitics has a major impact on the size, structure, and direction of these flows.

The paper identifies six geopolitical drivers of tourist flows in the future, namely: the fall of the American Empire, the rise of the BRIC and the PINE countries, increased global political instability, increased importance of regional supranational organisations, greater control of the individuals on a global scale, and the greater importance and power of corporations than national governments.

The paper critically evaluates the geopolitical drivers of tourist flows, their likely future development and the impact they have on tourism.

The purpose of this study is to assess the validity of the psychological safety (PS), psychological empowerment (PE), intrapreneurial behaviour (IB) and individual performance (IP) construct measurements originally developed in Western individualistic cultures.

Proportionate stratified systematic sampling was used among the production/operations middle managers in Nigerian medium enterprises (MEs), resulting in 355 valid responses. The measurements were analysed through internal consistency analysis, content, convergent and discriminant validity analysis.

The result shows that all four construct measurements are suitable and appropriate to gauge the respective constructs in collectivistic cultures such as Nigeria.

Cross-sectional self-reported data were used to analyse the result of this study, which may lead to common method variance.

Organizations, especially MEs, can use the validated measurements of this study to enhance work results in the Nigerian context.

Collectivistic cultures can benefit from the widely used measurements of PS, PE, IB and IP despite been originally developed in Western individualistic cultures.

This paper extends the body of knowledge by validating the measurements of PS, PE, IB and IP in collectivistic cultures such as Nigeria. Measurement validation for these constructs is scarce in this context. Thus, this study will provide a consistent and efficient reference for forthcoming studies and improve the credibility and replicability of future research results in collectivistic cultures.