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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.

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.

Sources highlight that lack of systematic labour training components results in low performance and productivity of labour, which leads the construction industry of many countries to face various challenges. This study aims to quantify the variations in the performance and productivity levels of labour in building construction projects through the applications of effective work-based training components.

A comprehensive literature review and a series of experts’ discussions with action-oriented communication approaches were conducted to develop a set of practices related to labour training, performance assessment and productivity measurements within a framework. The developed practices were applied to around 100 labourers working on nine building construction projects through a construction supervisory training programme.

The study presents the detailed patterns of the significant changes in labour performance and productivity levels. The majority of trained labourers have grown to perform the work process with some relevant theoretical and operational knowledge and skills. The overall results spotlight the significant behavioural changes that can be observed in workforce operations by improving labour performance, which resulted in implementing effective labour-rewarding practices within a framework.

Although the study findings were limited to the Sri Lankan context, the proposed practices can be applied to the industry practices of the construction sector of other developing countries and the other developing industries in similar ways/scenarios.

The study outcomes contribute to uplifting the work qualities of labourers with life-long learning opportunities and unlocking the potential barriers for expanding the local labour supply while controlling the excessive inclination of the local firms towards foreign labour. This paper describes further implications and future scopes of the study elaborately.

The study provides generalised mechanisms and practices that transform the labour characteristics and add new attributes for strengthening the values of construction supervision practices to obtain well-improved work outputs. The study outcomes reinforce the chain relationships among the training elements, labour performance and productivity levels, leading to upgrading current planning and operational management practices, especially adding constructive mechanisms in resource levelling and productivity benchmarking practices.

General Data Protection Regulation (GDPR) of the European Union (EU) was passed to protect data privacy. Though the GDPR intended to address issues related to data privacy in the EU, it created an extra-territorial effect through Articles 3, 45 and 46. Extra-territorial effect refers to the application or the effect of local laws and regulations in another country. Lawmakers around the globe passed or intensified their efforts to pass laws to have personal data privacy covered so that they meet the adequacy requirement under Articles 45–46 of GDPR while providing comprehensive legislation locally. This study aims to analyze the Malaysian and Saudi Arabian legislation on health data privacy and their adequacy in meeting GDPR data privacy protection requirements.

The research used a systematic literature review, legal content analysis and comparative analysis to critically analyze the health data protection in Malaysia and Saudi Arabia in comparison with GDPR and to see the adequacy of health data protection that could meet the requirement of EU data transfer requirement.

The finding suggested that the private sector is better regulated in Malaysia than the public sector. Saudi Arabia has some general laws to cover health data privacy in both public and private sector organizations until the newly passed data protection law is implemented in 2024. The finding also suggested that the Personal Data Protection Act 2010 of Malaysia and the Personal Data Protection Law 2022 of Saudi Arabia could be considered “adequate” under GDPR.

The research would be able to identify the key principles that could identify the adequacy of the laws about health data in Malaysia and Saudi Arabia as there is a dearth of literature in this area. This will help to propose suggestions to improve the laws concerning health data protection so that various stakeholders can benefit from it.

Co-working spaces bundle all real estate services into a package and leverage shared economy trend to create new opportunities for growth. This sector is anticipated to expand significantly due to changes in mobility and office design driven by the development of remote or hybrid work settings. The current study attempts to identify key motivating factors for users in emerging economies in choosing co-working spaces.

Using analytic hierarchy process (AHP) methodology and the self-determination theory framework, a total of 4 criteria-level factors, along with 13 sub-criteria level factors were identified as key motivators for adapting to co-working spaces.

The study highlights a few factors and their relative importance, which could help firms/organizations to start or offer co-working spaces within emerging economies.

The study contributes to literature by advancing the understanding of key motivators for users of co-working spaces within the ambits of emerging economies. In the process, the authors enlist a few factors vis-à-vis their relative importance, which could help firms/organizations to start or offer co-working spaces within emerging markets.

The purpose of this qualitative, single-case study was to explore the development of Jamaica’s maritime education and training (MET) curriculum within the local education context. In this research, the story of the development and sustainability of the local MET curriculum in its 40-year journey from 1980 to present (post 2020), as communicated by various maritime stakeholders and archival documents, is chronicled.

The study utilized a qualitative orientation and was an embedded single-case study in its design. The entire local MET institution community and those legislatively and operationally allied to its sustained viability constituted the general population of this study. Non-probability sampling techniques were used to arrive at a maximum variation sample. Three sources of data were used in this study: individual interviews, focus group discussions and documents.

The Jamaican (local) MET curriculum was the brainchild of local perspicacity that was empowered by international benevolence. It was developed to satisfy market demands that existed at the time of its inception. These market requirements of the maritime industry are what impacted the development of the local MET curriculum over four decades. Several other factors led to the sustained viability of the local MET curriculum. These included the ability of the local MET curriculum to meet direct market needs and maintain its fitness for purpose.

It is the view of the researcher that the findings of this study were limited by the fact that the voices of current students and employers from the four decades of the curriculum's existence are not represented in this initial study. The perspectives from these two sources would have broadened the description presented in this study.

This research has shown that specialized higher education (HE) institutions are better served in their business when they maintain a symbiotic relationship with the industry for which they are producing graduates.

The treatment of HE as a service industry has gained traction globally. This would suggest that ‘product placement' in specialized HE is important to the growth, development and longevity of that course of study within the society in which it exists.

There is a dearth of national research on Jamaica's four-decades-old MET curriculum and the elements that lend to the sustained viability of same. This discussion of sustainability of the MET curriculum will benefit maritime educators and policymakers, who must continue to hone this curriculum so that it is fit for purpose. The study will also identify some of the elements of a sustainable, specialized HE curriculum. The elements identified herein can serve as exemplars and conceptual starting points for other contexts where the discussion of the sustainability of curriculum needs to be had.

The purpose of this paper is to define the local integration rate and how it is calculated to assess its relevance as a national performance indicator for the Moroccan automotive industry.

The research methodology first followed a systematic review approach through the analysis of published research articles and academic works. This study then followed a qualitative approach based on semi-structured interviews with various actors in the Moroccan automotive industry. Finally, the findings of this work were reinforced by a case study to analyze the supply chain of a locally produced vehicle.

The results indicate that the local integration rate as calculated today overestimates the performance of the automotive industry and does not systematically guarantee a significant creation of value added.

Due to the confidentiality of the data in terms of turnover, payroll and purchase prices as well as the large number of suppliers in the different supply chains of the car manufacturer, the case study focused on only one of the six existing ecosystems.

On the basis of research work on the Moroccan automotive industry as well as interviews with various actors, the local integration rate is unanimously considered as a viable performance indicator. This study has not only led us to the method of calculating this rate by the Ministry of Industry but also demonstrated its limitations while proposing a new method of calculation to increase the value added.

This paper documents the Government Accounting Standards Board (GASB) 34 literature, primarily in the areas of (1) accountability and improved reporting, (2) government-wide financial statements and accrual accounting and (3) infrastructure asset capitalization and the modified approach. The paper also evaluates the state of the research, recognizes implications for practice and standard setting, identifies knowledge gaps and proposes avenues for future research.

The authors identified the articles in this narrative review by searching Google Scholar and EBSCO for the years 2000 through 2023, using the keywords GASB 34, government-wide financial statements, government fund statements, infrastructure assets and modified approach.

This review finds that GASB 34 requirements improved accountability and reporting, but GASB can still make improvements. The addition of the MD&A section requirement improved readability but placed a burden on preparers. Analysis of government-wide statement research indicates that the accrual-based Statement of Net Assets provides value in credit decisions, while the accrual-based Statement of Activities does not. The research on infrastructure accounting requirements shows limited adoption of the modified approach and some comparability issues with choices involving capitalization thresholds, baselines and asset management systems (AMSs). Based on this review, the authors also present suggestions to further this line of research.

To the best of the authors’ knowledge, this is the first article that reviews over 20 years of GASB 34 related literature. The review and suggestions for future research are timely as GASB is in the process of reexamining some of GASB 34's requirements.

Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service co-production through CBSEs obscures the traditional roles of actors, it may lead to a legitimation crisis in local service provision. In this paper, the ways CBSEs are legitimised as service providers in rural areas are addressed from the CBSE and municipality perspectives.

Empirical data combine interviews with CBSE representatives and open-ended national survey responses from municipality decision-makers. The data analysis is based on a qualitative content analysis to examine legitimation arguments.

Results show that unestablished legitimacy and un-institutionalised support structures for co-production models build mistrust between CBSEs and municipalities, which prevents the parties from seeing the benefits of cooperation in service production.

The research focusses on the legitimation of CBSEs in service co-production in rural areas. As legitimation seems to be a context-specific process, future research is needed regarding other contexts.

Municipalities interested in the co-production of services might benefit from establishing a collaborative and responsive (rural) service policy forum that would institutionalise new models of co-production and enable better design and governance of service provision.

Results will give new theoretical and practical insights into the importance of legitimacy in the development of service co-production relationships.