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Article

Abdullah Ibrahim Alkraiji

The purpose of this study is to empirically examine the utility of information systems (IS) success models in mandatory e-government services, as opposed to the volitional…

Abstract

Purpose

The purpose of this study is to empirically examine the utility of information systems (IS) success models in mandatory e-government services, as opposed to the volitional ones that have been the focus of previous studies. The models include the technology acceptance model (TAM) (1989) and Seddon’s model (1997), which involve three (ease of use, usefulness and citizens satisfaction) and four variables (system quality, information quality, usefulness and citizen satisfaction).

Design/methodology/approach

The models were compared based on a survey conducted on 780 foundation year students of government universities in Saudi Arabia. The Saudi Government has launched a mandatory e-government service geared to assist high school graduates in the university academic admission process. The goodness-of-fit and parsimony of fit indices and the explanatory power were used to compare the two models.

Findings

The structural equation modeling techniques revealed that overall, the two models both exhibited reasonable fit with the collected data, whereas TAM showed the best fit to the sample data and yielded superior goodness-of-fit indices over Seddon’s model. In terms of explanatory power, Seddon’s model predicted 28% (R2 = 0.28) of the variance explained for citizen satisfaction, whereas TAM predicted 21% (R2 = 0.21). All the parsimony of fit indices favored TAM over Seddon’s model.

Research limitations/implications

This study examined the validity of TAM and Seddon’s model, using citizen satisfaction as the dependent variable to compare them. TAM and Seddon’s model were modified to better fit the current research context of mandatory e-government services; thus, the findings may not hold for their original or other voluntary settings. In addition, the focus on a single survey for a certain time in a certain territory of mandatory e-government service may have limited the generalizability of the results to other mandatory contexts. Future research should make use of large, cross-sectional samples in different mandatory contexts to enhance result generalization.

Practical implications

This study’s findings can provide e-government practitioners with deeper perceptions of how to address citizen satisfaction with mandatory e-government services. The results exposed usefulness as the common and major construct, having the strongest influence on citizen satisfaction in both TAM and Seddon’s model; thus, maximizing the benefits of e-government services for citizens is crucial to their success. The causal relationship between information quality and citizen satisfaction was not supported. This supports the perspective that e-government services are currently evolving quickly, becoming more integrated and easier-to-use, generally requiring only a few clicks and less information.

Originality/value

This study has extended the assessment of the validity of IS success models to a mandatory IS usage setting. The comparison study of different IS success models is crucial as it acts as a guide for researchers to determine the trade-off between the models used to conduct research on a particular context. The study concludes that TAM is the most parsimonious and universal model for the study of user satisfaction in mandatory contexts. The findings will provide e-government practitioners with insights into IS success measures suited to enhance the effectiveness of newly and future mandated e-government services.

Details

Transforming Government: People, Process and Policy, vol. 15 no. 1
Type: Research Article
ISSN: 1750-6166

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Article

David Mutua Mathuva and H. Gin Chong

This paper aims to utilize institutional theory to examine the impact of the 2008-2010 regulatory reforms on compliance with mandatory disclosures by savings and credit…

Abstract

Purpose

This paper aims to utilize institutional theory to examine the impact of the 2008-2010 regulatory reforms on compliance with mandatory disclosures by savings and credit co-operatives (SACCOs) in Kenya.

Design/methodology/approach

Two-stage least squares panel regression approach is utilized to analyse data covering 1,272 firm-year observations for 212 SACCOs over a six-year period, 2008-2013. An analysis of the pre- and post-regulation impacts on compliance with mandatory disclosure requirements is also performed.

Findings

The results, which are in support of the institutional theory, reveal that licensed SACCOs engage in higher compliance with mandatory disclosures, and this improves from the pre- to the post-regulation period. The results show that SACCOs under inquiry engage in lower compliance with mandatory disclosure requirements, especially in the post-regulation period. The findings also reveal a significant and positive association between SACCO size, co-operative governance and compliance with mandatory disclosure requirements.

Research limitations/implications

The study focuses on transition-level SACCOs in a single country. An extension into other jurisdictions with nascent, transitional and mature SACCOs would provide greater insights into the impact of disclosure regulation. Further, the study uses a self-constructed disclosure checklist which is subject to coding errors and biases.

Practical implications

The findings highlight the need for SACCO regulators and accounting professional body to devise incentives to improve the level of compliance with required disclosures.

Originality/value

The study contributes to the dearth of evidence on the efficacy of the introduction of mandatory disclosure requirements in a developing country where compliance is problematic because of difficulties with enforcement.

Details

Journal of Financial Regulation and Compliance, vol. 26 no. 2
Type: Research Article
ISSN: 1358-1988

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Article

Tjerk Budding, Bram Faber and Martijn Schoute

Although the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and…

Abstract

Purpose

Although the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and administration, and little research exists in the field of public sector accounting. The purpose of this paper is to provide more insight into how non-performance indicators are integrated in budget documents, thereby bridging the gap between the literature in both fields. Furthermore, the influence of potential drivers of differences in the incorporation of non-financial performance indicators are explored.

Design/methodology/approach

This study starts with an overview of historical developments in Dutch local government for a period of 50 years. This is followed by an empirical assessment of the current incorporation of non-financial performance indicators based on a dataset of 107 municipal budget documents for FY2019.

Findings

The authors' historical overview shows that several initiatives were employed to encourage municipalities to integrate non-financial performance indicators in their budget documents. A search to connect policy and means can be observed, which has not developed linearly over time, but mostly in reaction to major changes in national legislation. The authors find a large variation among the municipalities in their current incorporation of non-financial performance indicators. Contrary to theoretical expectations, output indicators (and not outcome indicators) are most frequently incorporated. Furthermore, the authors find that more indicators are incorporated if a municipality is larger, more willing to innovate and if it has less financial resources.

Originality/value

This article contributes to the understanding of how to incorporate non-financial performance indicators in public sector financial statements. To the best of authors’ knowledge, this is an area that is not explored before.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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Article

Yi Zhang, Gin Chong and Ruixin Jia

The purpose of this paper is to investigate the interaction between mandatory disclosures and voluntary disclosures of banks and the information content of corporate…

Abstract

Purpose

The purpose of this paper is to investigate the interaction between mandatory disclosures and voluntary disclosures of banks and the information content of corporate disclosures on firm performance.

Design/methodology/approach

Based on the US-listed banks from 2007 to 2015, this paper examines the interplay among the fair-value measurement, corporate governance disclosure and voluntary social responsibility disclosure. In addition, the paper examines the extent of such disclosure of mandatory items (fair-value measurement) versus voluntary items (corporate governance and social responsibility issues) on banks’ performance in terms of their return on equity and return on asset.

Findings

This paper finds that banks with a higher social responsibility disclosure score and stronger corporate governance tend to have lower percentages of Level 3 fair-value assets. Banks with a higher Level 3 fair-value asset disclosure have a lower financial performance.

Practical implications

This paper provides evidence of the interplay of various corporate disclosures by banks and implies that banks use fair-value measurements to disguise their poor performance. The findings provide insights for the policymakers, investors and regulators to assess banks’ disclosure.

Originality/value

This paper extends the study of banks’ fair-value measurements and is the first study to examine the interaction between voluntary and mandatory disclosures. This study sheds lights on the theories of performativity, agency and stakeholder by demonstrating the information contents of corporate disclosures on firm performance.

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Book part

Heather McLeod and Pieter Grobler

Objective – The South African health system has long been characterised by extreme inequalities in the allocation of financial and human resources. Voluntary private…

Abstract

Objective – The South African health system has long been characterised by extreme inequalities in the allocation of financial and human resources. Voluntary private health insurance, delivered through medical schemes, accounts for some 60% of total expenditure but serves only the 14.8% of the population with higher incomes. A plan was articulated in 1994 to move to a National Health Insurance system with risk-adjusted payments to competing health funds, income cross-subsidies and mandatory membership for all those in employment, leading over time to universal coverage. This chapter describes the core institutional mechanism envisaged for a National Health Insurance system, the Risk Equalisation Fund (REF). A key issue that has emerged is the appropriate sequencing of the reforms and the impact on workers of possible trajectories is considered.

Methodology – The design and functioning of the REF is described and the impact on competing health insurance funds is illustrated. Using a reference family earning at different income levels, the impact on workers of various trajectories of reform is demonstrated.

Findings – Risk equalization is a critical institutional component in moving towards a system of social or national health insurance in competitive markets, but the sequence of its implementation needs to be carefully considered. The adverse impact of risk equalization on low-income workers in the absence of income cross-subsidies and mandatory membership is considerable.

Implications for policy – The South African experience of risk equalization is of interest as it attempts to introduce more solidarity into a small but highly competitive private insurance market. The methodology for considering the impact of reforms provides policy-makers and politicians with a clearer understanding of the consequences of reform.

Details

Innovations in Health System Finance in Developing and Transitional Economies
Type: Book
ISBN: 978-1-84855-664-5

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Article

Kofi Mintah Oware and T. Mallikarjunappa

The purpose of this study is to investigate the impact of the choice of an assurance service provider on financial and social performance in an emerging economy. The study…

Abstract

Purpose

The purpose of this study is to investigate the impact of the choice of an assurance service provider on financial and social performance in an emerging economy. The study also examines whether the chief executive officer’s (CEO) characteristics influence the choice of an assurance service provider.

Design/methodology/approach

This study uses descriptive statistics, ordinary least square and probit regression to examine the 800 firm-year observations for the period 2010–2019 and with the Indian stock market as a testing ground.

Findings

The study shows that the engagement of assurance service providers reduces financial performance (stock price returns and Tobin’s q). The study also shows that consulting firms and auditing firms improve the social performance disclosure of the firm in an emerging economy. However, consulting firms outweigh auditing firms in improving social performance disclosure. Also, the implementation of mandatory reporting may slightly impede instead of an increase in social performance disclosure in an emerging economy. The study also shows that ageing CEOs prefer consulting firms over auditing firms in assurance service provision. Finally, the study shows that an extended stay in office by a CEO improves the choice of consulting firms, but the effect has a near-neutral significance.

Originality/value

The choice of CEO characteristics as an independent variable adds to the factors or drivers that cause the choice of an assurance service provider in an emerging economy. Also, the measurement variable of stock price returns and Tobin’s q expands the financial performance measurement in the relationship with assurance service providers.

Details

Meditari Accountancy Research, vol. 29 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

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Article

Michael Habersam, Martin Piber and Matti Skoog

The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It…

Abstract

Purpose

The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It contributes to the discourse on fourth-stage intellectual capital (IC) research. Conclusions drawn from the analysis of the empirical material are expected to focus further research on fourth-stage IC and to improve practices of IC disclosure.

Design/methodology/approach

A mandatory KBS has been used to govern the Austrian Higher Education Institution sector for more than a decade. In a qualitative longitudinal case study, the authors analyze two series of qualitative interviews and documents in order to reveal functional and dysfunctional effects of the KBS in use.

Findings

The conclusions focus on the communicative culture in the implementation process, the way change processes are organized and the value of strategy for orientation, sense making and an effective allocation of resources.

Practical implications

The practical implications are twofold: first, to identify aspects of monetary, utilitarian, social and environmental value dimensions, a concerted effort to embed quantitative data in a discourse on qualitative impact on value would be needed. Second, the authors support a “communicative culture first” rather than a “tool-box first” approach.

Originality/value

Original empirical data have been gathered in a longitudinal study of a valuable and unique case. Retrospectively, a better understanding of the top-down implementation of the KBS and its pitfalls is achieved.

Details

Journal of Intellectual Capital, vol. 19 no. 1
Type: Research Article
ISSN: 1469-1930

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Article

Shigufta Hena Uzma

The paper aims to build a greater understanding of countries transitioning from local generally accepted accounting principles (GAAP) to International Financial Reporting…

Abstract

Purpose

The paper aims to build a greater understanding of countries transitioning from local generally accepted accounting principles (GAAP) to International Financial Reporting Standards (IFRS). Second, the study assembles prior literature and examines the issues raised during the convergence. Finally, the paper recognises the implications of successful convergence practices that may be useful to other emerging markets and particular reference to India which is transitioning from local GAAP to IFRS-based principles.

Design/methodology/approach

The present study is a qualitative analysis that explores the Cost-benefit outcome carried by developed nations. The paper segregates the literature into three segments: developed nations, East Asian countries and the Brazil, Russia, India and China (BRIC) nations.

Findings

There are numerous issues and implications divulged from studies pertaining to the adoption of IFRS, i.e. corporate governance, fair value accounting and other environmental concerns. The paper further illustrates instances of dissimilarity of the Indian Accounting Standards to the IFRS.

Research limitations/implications

It is evident from the literature that limited studies have been carried out in the context of East Asian countries and BRIC nations in comparison to the developed nations. Further research should provide more comprehensive empirical evidence on the outcome of mandatory adoption of IFRS on firms in emerging countries.

Originality/value

The paradigm practice of mandatory adoption of IFRS by developed nations can be an insight for emerging countries that participate in the capital markets and for companies in compliance with the IFRS.

Details

Journal of Financial Reporting and Accounting, vol. 14 no. 2
Type: Research Article
ISSN: 1985-2517

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Article

Silvia Ratna, Hamidah Nayati Utami, Endang Siti Astuti, Wilopo and Muhammad Muflih

Find out how the employees’ performance on the implementation of the hotel reservation information system. Therefore, this paper aims to examine the effect of the…

Abstract

Purpose

Find out how the employees’ performance on the implementation of the hotel reservation information system. Therefore, this paper aims to examine the effect of the task-technology fit (TTF) on the use of information systems, as well as its effect on user performance and satisfaction.

Design/methodology/approach

This research type is explanatory research. In explanatory research, the aim is to provide an explanation related to the causal relationship between variables and hypothesis testing. The unit of analysis adopted in this study is the individual of the front office employees who use the star hotel reservation information system in South Kalimantan Province (the population is 239, and the taken are 150 samples, based on the number of indicators multiplied 5).

Findings

The higher the TTF, the higher the level of using information systems. The higher the use level of information systems, the higher the information systems user performance and vice versa in which the higher the user’s performance, the more increase the use of information systems. On the other hand, this study found that the use of information systems and user performance has no significant effect on user satisfaction.

Originality/value

The novelty in this study is shown in the influence between performance variables on the usage and the usage variables on the users’ performance. This study examines the importance of reciprocal usage and user performance relationships based on previous research studies that examine the relationship and that information technology (IT) usage will affect user performance. In addition, the users’ performance will affect the users’ behavior in using IT.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 50 no. 3
Type: Research Article
ISSN: 2059-5891

Keywords

Content available
Article

Jonatas Wendland, Guilherme Lerch Lunardi and Décio Bittencourt Dolci

Health is at the center of society concerns, being characterized by the dilemma of contributing to the population well-being, while demanding high financial investments at…

Abstract

Purpose

Health is at the center of society concerns, being characterized by the dilemma of contributing to the population well-being, while demanding high financial investments at the same time. In this sense, information technology (IT) becomes essential for the progress of the sector, directly impacting on how care practices are performed. This study aims to analyze the adoption of mobile devices in the mobile emergency care service (MECS) of the state of Rio Grande do Sul, Brazil.

Design/methodology/approach

The authors carried out a multi-method study with an initial qualitative exploration through a focal group, followed by a survey. Potential determinants and impacts of mobile device use on the work context of the MECS teams were identified. Following, we tested the proposed conceptual model applying a questionnaire to 350 professionals from a total of 160 bases throughout the State. Partial least squares structural equation modeling was used to test the hypotheses herein.

Findings

The authors found that Satisfaction with the Use of Mobile PHC (PHC – Primary Health Care) is determined by the application compatibility with MECS work, followed by the performance expectancy with the use of the technology and the technical support provided to the users – acting as important facilitators of this process; while the technological complexity inherent in the use of the technology appears as the main barrier to the success of this technology. Besides, the authors found that both intensity of Use and Satisfaction with the Use of the technology provide different benefits to those involved (teams, patients and the organization).

Research limitations/implications

As limitations of the study, the authors point out to the fact that the data are from a single Brazilian State, and therefore, its results cannot be generalized. Another limitation is that the study considered only the use of a specific mobile technology, which requires caution when using this information in contexts where the health information technology is different, besides the fact that the findings may not be compatible in environments where IT adoption is voluntary.

Practical implications

The study can help managers of public and private organizations in the planning and implementation of different technologies, whether mobile or applied to the health context, as well as in the expansion of their use in their respective institutions.

Social implications

The research contributes to other studies that realize that the adoption of IT can cause relevant changes to health being associated to productivity gains and improvement of the quality of service provided to society through different forms and solutions.

Originality/value

The adoption and use of IT – such as mobile devices – impacts on how care practices are performed in the MECS, providing different benefits to those involved (teams, patients and the organization).

Details

RAUSP Management Journal, vol. 54 no. 3
Type: Research Article
ISSN: 2531-0488

Keywords

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