Search results

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing development plans. Using the development plan as a case, the paper analyzes how managers navigate and legitimize the planning process among central actors and deals with the contingency of decisions in such strategy work.

This study applies a qualitative research design using a case study method. The material consists of public documents, observations and single interviews, covering the process of constructing a development plan at the clinical level.

The findings suggest that the development plan was shaped through a multilevel translation process consisting of different contending rationalities. At the clinical level, the management had difficulties in legitimizing the process. The underlying tension between top-down and bottom-up steering challenged involvement and made it difficult to manage the contingency of decisions.

The findings are relevant to public sector managers working on strategy documents and policymakers identifying challenges that might hinder the fulfillment of political intentions.

This paper draws on a case from Norway; however, the findings are of general interest. The study contributes to the academic discussion on how to consider both the health authorities’ perspective and the organizational perspective to understand the manager’s role in handling the contingency of decisions and managing paradoxes in the decision-making process.

This paper explores the impact of interior design education and its effectiveness in the work environment for women in the United Arab Emirates (UAE), as they are the primary recipients of interior design programs. The analysis focuses on the role of women in interior design in the Gulf countries and the update of an interior design program curriculum as part of the continuous development program requested by the UAE Commission of Academic Accreditation (CAA) of the national Ministry of Education (MoE).

The research adopts different methodologies: an academic annual effectiveness report (AER), requirements of relevant international and regional accreditation bodies and a double round of surveys and interviews with female students, alumni, instructors and professionals.

The article collects and compares data from different perspectives, from the academic to the professional point of view, discussing challenges and opportunities for female students in contemporary interior design in the UAE. After collecting the necessary feedback on the strengths and weaknesses of the bachelor’s program, a set of informed recommendations has been developed, approved and introduced during the academic year 2022/2023. At the end of the year, a second feedback from faculty and external reviewers was gathered and analyzed, providing preliminary insights into the effectiveness of the curricular revisions and highlighting the significant benefits for the female students.

The paper discusses the comprehensive and up-to-date combination of traditional elements, innovative approaches and sustainable practices, alongside the strategic planning of the United Arab Emirates, proposed to enhance female learning experiences while reinforcing their skills and competencies for their future careers.

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

This study aims to answer the question: What dynamic capabilities do diverse humanitarian organizations have?

We examine this question through the lens of dynamic capabilities with sensing, seizing and reconfiguring capacities. The research team interviewed 15 individuals from 12 humanitarian organizations that had (a) different geographic scopes (global versus local) and (b) different missions (emergency response versus long-term development aid). We also gathered data from secondary sources, including standard operating procedures, company websites, and news databases (Factiva, Reuters and Bloomberg).

The findings identify the operational and dynamic capabilities of global and local humanitarian organizations while distinguishing between their mission to provide long-term development aid or emergency relief. (1) The global organizations, with their beneficiary responsiveness, reconfigured their sensing and seizing capacities throughout the COVID-19 pandemic by pivoting quickly to local procurement or regional supply chains. The long-term development organizations pivoted to multi-year supplier agreements with fixed pricing to counter price uncertainty and accessed social capital with government bodies. In contrast, emergency response organizations developed end-to-end supply chain visibility to sense changes in supply and demand. (2) Local humanitarian organizations developed the capacity to sense demand and supply changes to reconfigure based on their experiential learning working with the local community. The long-term-development local organizations used un-owned and scalable relief infrastructure to seize opportunities to rebuild affected areas. In contrast, emergency response organizations developed their capacity to seize opportunities to provide aid stemming from their decentralized decision-making, a lack of structured procedures, and the authority for increased expenditure.

We propose a theoretical framework to identify humanitarian organizations' operational and dynamic capabilities, distinguishing between global and local organizations and their emergency response and long-term aid missions.

The main goal of this research work is the optimization of the purchasing business process in the Moroccan public sector in terms of transparency and budgetary optimization. The authors have worked on the public university as an implementation field.

The design of the research work followed the design science research (DSR) methodology for information systems. DSR is a research paradigm wherein a designer answers questions relevant to human problems through the creation of innovative artifacts, thereby contributing new knowledge to the body of scientific evidence. The authors have adopted a techno-functional approach. The technical part consists of the development of an intelligent recommendation system that supports the choice of optimal information technology (IT) equipment for decision-makers. This intelligent recommendation system relies on a set of functional and business concepts, namely the Moroccan normative laws and Control Objectives for Information and Related Technology's (COBIT) guidelines in information system governance.

The modeling of business processes in public universities is established using business process model and notation (BPMN) in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature. Implementation of artificial intelligence techniques can bring great value in terms of transparency and fluidity in purchasing business process execution.

Business limitations: First, the proposed system was modeled to handle one type products, which are computer-related equipment. Hence, the authors intend to extend the model to other types of products in future works. Conversely, the system proposes optimal purchasing order and assumes that decision makers will rely on this optimal purchasing order to choose between offers. In fact, as a perspective, the authors plan to work on a complete automation of the workflow to also include vendor selection and offer validation. Technical limitations: Natural language processing (NLP) is a widely used sentiment analysis (SA) technique that enabled the authors to validate the proposed system. Even working on samples of datasets, the authors noticed NLP dependency on huge computing power. The authors intend to experiment with learning and knowledge-based SA and assess the' computing power consumption and accuracy of the analysis compared to NLP. Another technical limitation is related to the web scraping technique; in fact, the users' reviews are crucial for the authors' system. To guarantee timeliness and reliable reviews, the system has to look automatically in websites, which confront the authors with the limitations of the web scraping like the permanent changing of website structure and scraping restrictions.

The modeling of business processes in public universities is established using BPMN in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature.

The adopted techno-functional approach enabled the authors to bring information system governance from a highly abstract level to a practical implementation where the theoretical best practices and guidelines are transformed to a tangible application.

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.