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1 – 2 of 2Sirous Alidousti and Farzane Sahli
The public sector (PS) has extensively utilized information technology (IT); however, research reveals that the failure rate remains high, particularly for national and sectoral…
Abstract
Purpose
The public sector (PS) has extensively utilized information technology (IT); however, research reveals that the failure rate remains high, particularly for national and sectoral IT (NaSIT) applications. To this end, numerous studies have been conducted to gauge the success of IT applications, where a significant number have demonstrated the importance of planning in this regard. Consequently, the current study aims to investigate the factors that influence the success of NaSIT planning and implementation within this sector.
Design/methodology/approach
A qualitative methodology and a systematic literature review encompassing papers indexed in seven databases until November 2022 were utilized.
Findings
The review of 92 selected papers revealed that the success of NaSIT planning and implementation is influenced by a number of factors divided into nine main categories. These include vision, goals and objectives; alignment; interoperability; infrastructure; involvement; equity and digital divide; privacy, security and trust; administration; and culture. Human, social, economic and organizational factors comprise the vast majority of these factors. By addressing these factors, the failure rate of IT plans can be reduced. Governments will be able to effectively employ this technology to accomplish their missions if these factors are considered in order to decrease the failure rate of IT plans.
Originality/value
By examining the factors that influence the success of NaSIT planning and implementation in the PS, this study attempts to provide a comprehensive view of various types of research. Furthermore, policymakers can employ this perspective to improve the efficiency and effectiveness of the PS.
Details
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The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management…
Abstract
Purpose
The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).
Design/methodology/approach
This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.
Findings
The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.
Research limitations/implications
This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.
Practical implications
This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.
Originality/value
To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.
Details