Search results
1 – 10 of 817Sampa Chisumbe, Clinton Ohis Aigbavboa, Erastus Mwanaumo and Wellington Didibhuku Thwala
Tahleho Tseole and Ngoako Solomon Marutha
The purpose of this study is to investigate a framework for knowledge retention to support business continuity in cross-border mergers of the telecommunications industry in…
Abstract
Purpose
The purpose of this study is to investigate a framework for knowledge retention to support business continuity in cross-border mergers of the telecommunications industry in Lesotho.
Design/methodology/approach
This study applied a qualitative case study, with data collected through interviews from a purposively selected sample of staff members who held managerial positions. Information in this study was partially extracted from the PhD thesis of Dr Tseole ET supervised by Prof Ngulube P at the University of South Africa completed in 2021.
Findings
The study discovered that a considerable amount of knowledge may have been lost because employees who either left the organisation or those who were apparently forced to resign during the process had left without any proper knowledge retention arrangements.
Research limitations/implications
The framework proposed in this study may be used in framing future studies as a theoretical framework. The study also provides new literature for review and discussion of background in future related studies.
Practical implications
The framework provided in the study may be used as a benchmark in the knowledge management industry and/or organisations for policy development or improvements and implementation of knowledge retention strategies.
Social implications
Through recommendations and framework provided by this study, organisations will be able to improve their services to their sphere of influence in the surrounding communities. So, community will be receiving an improved and good service at all the times.
Originality/value
A framework for facilitating knowledge retention in the cross-border mergers of the telecommunications industry is therefore proposed and the researchers believe it will be helpful to the organisation for improving knowledge retention going forward, particularly in the merger process.
Details
Keywords
This study proposed a theoretical framework to illustrate how governance can be instrumental in preventing the proliferation of HIV. It decomposed governance into six…
Abstract
Purpose
This study proposed a theoretical framework to illustrate how governance can be instrumental in preventing the proliferation of HIV. It decomposed governance into six multidimensional facets and empirically examined their effects on HIV prevalence.
Design/methodology/approach
The study utilized panel data from 45 sub-Saharan African countries from 1996 to 2019. HIV prevalence, the dependent variable, was estimated based on the number of adults aged 15–49 years infected with HIV, irrespective of the progression to AIDS symptoms. The independent variables included governance and its six dimensions: voice and accountability, political stability, government effectiveness, regulatory quality, rule of law, and control of corruption. The analysis incorporated the random and fixed effects models while controlling for economic development, economic inequality, foreign aid, sanitation, and population.
Findings
The findings revealed a significant association between good governance and lower HIV prevalence. Improved governance quality in sub-Saharan African countries has led to a reduction in HIV prevalence among adults. Specifically, governance dimensions, such as voice and accountability, political stability, rule of law, and control of corruption, contributed to reducing HIV prevalence. Conversely, government effectiveness and regulatory quality did not show significant impacts on HIV prevalence.
Originality/value
This study underscores the significant role of good governance in effectively curbing the spread of epidemic diseases, highlighting its importance in controlling HIV in sub-Saharan African countries.
Details
Keywords
Abdallah Alsaad, Abdelbaset Alkhawaldeh, Hamzah Elrehail and Rami Almomani
The association between e-government and trust in government has been extensively examined, even though empirical works have returned conflicting conclusions about this…
Abstract
Purpose
The association between e-government and trust in government has been extensively examined, even though empirical works have returned conflicting conclusions about this association. This study aims to revisit the relationship between e-government and trust in government using macrolevel data from Organisation for Economic Co-operation and Development (OECD) member countries. It also addresses whether or not e-government should contribute to the quality of governance to improve trust in government.
Design/methodology/approach
Archival data from 36 OECD members over five years (2012–2015) were used to achieve the study objectives.
Findings
Results indicate that e-government does not directly affect trust in government, although there is an indirect association.
Originality/value
This implies that e-government systems will not significantly impact trust in government unless they contribute to the quality of governance that offers a basis for granting trust in government. Accordingly, value creation, including trust, should be considered during the design of e-government systems to achieve the desired outcomes.
Details
Keywords
This chapter explores the gap between social expectations and actual sustainability performance in the business world and identifies the root causes of this discrepancy. The…
Abstract
This chapter explores the gap between social expectations and actual sustainability performance in the business world and identifies the root causes of this discrepancy. The author reviews corporate social responsibility (CSR) and sustainability, and their relationship with the Sustainable Development Goals (SDGs). This chapter also compares the connections and differences between the Millennium Development Goals (MDGs) and the SDGs. The author analyzes possible solutions to bridge the gap, including renewing the social contract between businesses, society and institutions. This involves rethinking the role of businesses and institutions in promoting sustainability and creating new systems and structures that incentivize sustainable practices. This chapter concludes by discussing the pathway to a sustainable and inclusive world through systems innovation and change. When embracing a systems thinking approach, individuals and organizations can identify and address the root causes of unsustainability, and create more resilient and sustainable systems that benefit both people and the planet.
Details
Keywords
Elsa Pedroso and Carlos F. Gomes
This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.
Abstract
Purpose
This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.
Design/methodology/approach
In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.
Findings
The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.
Research limitations/implications
Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.
Originality/value
Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.
Details
Keywords
This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…
Abstract
Purpose
This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.
Design/methodology/approach
We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.
Findings
The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.
Originality/value
This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.
Details
Keywords
Radiah Othman and Rashid Ameer
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…
Abstract
Purpose
This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.
Design/methodology/approach
The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.
Findings
The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.
Practical implications
The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.
Originality/value
The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.
Barrie Green and Jake Stanworth
This paper aims to critically compare the impact and preparedness for practice of two types of mental health nurse training in the UK. One being a hospital-based apprenticeship…
Abstract
Purpose
This paper aims to critically compare the impact and preparedness for practice of two types of mental health nurse training in the UK. One being a hospital-based apprenticeship model from the 1980s; the other a university-based and more academically focussed approach from this millennium.
Design/methodology/approach
This autoethnographic reflective commentary describes and reviews the effectiveness of two training curricula for Registered Mental Nurse (RMN) training. The first being the certificate-level 1983 syllabus of the UK Central Council for Nursing, Midwifery and Health Visiting, which was replaced in the late 1990s by diploma and degree-level Project 2000 training of the General Nursing Council. Using a reflective narrative approach to describe the lived experience of two qualified nurses, it compares, reviews and critiques both initiatives.
Findings
The author/researchers found both benefits and negatives inherent in each model. These were grouped into five key headings, which are a sense of belonging/identity; exposure to clinical practice; differences in training modality; development of clinical management skills and clinical preparedness; and academic merit. The older curriculum lacked an academic or research base, whereas the more recent approach encouraged and enhanced this element. However, with regard to preparing the clinician/registered nurse to feel confident in addressing a range of clinical and managerial challenges, the older style training seems to deliver better outcomes. They conclude that a move towards a “middle ground” between the two models may be of benefit to future RMN preparation.
Research limitations/implications
This study reports on the experience of two registered nurses. Therefore, the sample size is small. However, autoethnography is acknowledged as an effective means of delivering qualitative research; in addition, the authors access and use material from the wider literature to triangulate and critique their approach. This paper adds to the literature but also allows for duplication by others to further test the findings.
Practical implications
This type of study provides an opportunity for others to review, compare and contrast nursing or other multi-discipline changes in training/curriculum. The research method is one that is transferable and can be used within areas of practice, which have resource limitations. It provides an opportunity to replicate it in other services or jurisdictions.
Social implications
Nursing in the UK has experienced significant change over the past four decades. For RMNs, the move from hospitals into the community has been transformational. In addition, the influence of higher academic standards and the influence of the recent pandemic have challenged the profession and individuals within it. This study demonstrates positive and negative elements of the dilemma faced by nurses and offers a further contribution to this area.
Originality/value
There are a number of academic papers, media stories, statutory reports and guidance that explore the impact of changes within nurse training. This paper uses a first person autoethnographic study of the impact and effectiveness of these changes at a human level, the nurse on the ground. It uses the ward medicine keys as the vehicle to represent the huge responsibility that newly qualified nurses must face; this is not widely represented elsewhere in the literature!
Details