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1 – 10 of 261This theoretical paper introduces a conceptual framework for Personal Cultural Heritage Management (PCHM), derived from prior research on migrants' information practices. It…
Abstract
Purpose
This theoretical paper introduces a conceptual framework for Personal Cultural Heritage Management (PCHM), derived from prior research on migrants' information practices. It elaborates on the literature background and the development of the PCHM framework, highlighting the role of personal information management (PIM) and personal collections in the creation, access and utilization of cultural heritage information.
Design/methodology/approach
The study describes and explains the construction of the PCHM framework as a structured and self-motivated approach to personal heritage and identity learning.
Findings
Following the theoretical background and assumptions, along with the presentation of the key building blocks, the paper describes the key components of the framework, outlines their definitions and provides examples.
Research limitations/implications
Theoretically, PCHM extends the current literature by encapsulating processes and actions employed by individuals to manage personal collections for cultural identity purposes, thereby underscoring the critical role personal collections play in both preserving and communicating cultural heritage.
Practical implications
PCHM can guide the development of support systems and policies to enhance cultural continuity and integration, thus empowering individuals to navigate their cultural identities confidently.
Originality/value
The PCHM framework creates a unique intersection between PIM and cultural heritage, providing a new perspective for understanding the dynamic evolution and formation of cultural identity among migrants.
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Pia Borlund, Nils Pharo and Ying-Hsang Liu
The PICCH research project contributes to opening a dialogue between cultural heritage archives and users. Hence, the users are identified and their information needs, the search…
Abstract
Purpose
The PICCH research project contributes to opening a dialogue between cultural heritage archives and users. Hence, the users are identified and their information needs, the search strategies they apply and the search challenges they experience are uncovered.
Design/methodology/approach
A combination of questionnaires and interviews is used for collection of data. Questionnaire data were collected from users of three different audiovisual archives. Semi-structured interviews were conducted with two user groups: (1) scholars searching information for research projects and (2) archivists who perform their own scholarly work and search information on behalf of others.
Findings
The questionnaire results show that the archive users mainly have an academic background. Hence, scholars and archivists constitute the target group for in-depth interviews. The interviews reveal that their information needs are multi-faceted and match the information need typology by Ingwersen. The scholars mainly apply collection-specific search strategies but have in common primarily doing keyword searching, which they typically plan in advance. The archivists do less planning owing to their knowledge of the collections. All interviewees demonstrate domain knowledge, archival intelligence and artefactual literacy in their use and mastering of the archives. The search challenges they experience can be characterised as search system complexity challenges, material challenges and metadata challenges.
Originality/value
The paper provides a rare insight into the complexity of the search situation of cultural heritage archives, and the users’ multi-facetted information needs and hence contributes to the dialogue between the archives and the users.
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This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the…
Abstract
Purpose
This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.
Design/methodology/approach
The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.
Findings
Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.
Practical implications
While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.
Originality/value
Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.
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This study aims to explore how libraries in the United Arab Emirates use technology to preserve and digitize cultural and historical documents. It examined how these institutions…
Abstract
Purpose
This study aims to explore how libraries in the United Arab Emirates use technology to preserve and digitize cultural and historical documents. It examined how these institutions use different technology models to facilitate the dissemination of UAE’s cultural traditions, practices, historical experiences and expressions to the local and global populations interested in learning about the country.
Design/methodology/approach
This study relied heavily on a review of the relevant literature and case studies covering how UAE libraries use technology to preserve, document and share tangible and intangible cultural heritage. The methodology entailed gathering and synthesizing relevant information from scholarly journal articles, government and reputable institutional resources online and reports. Collectively, it led to a close analysis of the impact of technology on cultural preservation and an assessment of the specific technology models preferred for optimal outcomes in preserving and disseminating cultural heritage information of the UAE.
Findings
Multiple UAE libraries rely heavily on technology to collect, record, translate and store cultural heritage information, including releasing it to users when required. The National Archives of the United Arab Emirates, the Arabian Gulf Digital Archive, Mohammed Bin Rashid Library, the UAE National Library and Archives, New York University Abu Dhabi and Khalifa University of Science and Technology and Research libraries have leveraged different technological models and tools to make UAE’s cultural heritage information available and accessible globally. Artificial intelligence and machine learning algorithms, three-dimensional imaging and scanning, electronic archiving systems, document management systems and ICT storage systems have helped the UAE libraries to promote and disseminate the nation’s tangible and intangible cultural heritage.
Originality/value
By relying on scholarly and authoritative sources of information and evidence to draw conclusions, this study contributes to the existing literature by offering insights into the innovative strategies used by UAE libraries to leverage technology for cultural preservation and promotion. In underlining the value of digital approaches to safeguard tangible and intangible cultural heritage, the research highlights the instrumentalism of technology in preserving the UAE’s cultural heritage and identity.
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Angeliki Nikolinakou and Joe Phua
Social media has the potential to enable exchange of diverse opinions, foster dialogue on important social issues and exert positive influence on stakeholders and society…
Abstract
Purpose
Social media has the potential to enable exchange of diverse opinions, foster dialogue on important social issues and exert positive influence on stakeholders and society. However, evidence is contradictory as to whether this is the case; it is possible that millennials' behaviors on social media are mainly driven by conservation (conformity and safety) or self-enhancement (power and achievement). In this research, the authors examine the extent to which different human values (self-transcendence, conservation, self-enhancement and openness to change) influence millennials' activities and behaviors on social media.
Design/methodology/approach
The authors conduct three separate surveys on Facebook, Twitter and Instagram with 491 millennials (18–34 years of age) in the USA, examining the influence of four higher-order values of the Schwartz human values model (open self-transcendence, conservation, self-enhancement and openness to change) on specific social media activities (consumption, self-focused and sharing nonpersonal content activities).
Findings
First, the authors find that for millennial users, human values significantly influence social media activities. Second, conservation values, followed by self-enhancement values, overshadow the expression of open self-transcendence values on social media. Thus, social media platforms may function more as agents of conservation and self-enhancement than agents of personal growth.
Originality/value
This is among the first studies to examine the influence of human values on social media and to find that human values such as conservation and self-enhancement have a strong influence on users' social media activities, while open self-transcendence values, which lead to expansion and growth, do not find genuine expression on social media.
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Australia appears to be encountering a crisis in the protection of certain heritage places, despite its strong reputation in heritage conservation built up since the 1970s…
Abstract
Purpose
Australia appears to be encountering a crisis in the protection of certain heritage places, despite its strong reputation in heritage conservation built up since the 1970s. Consequently, this paper examines changes to national cultural heritage management policy over the last few decades to understand more about this crisis.
Design/methodology/approach
Indigenous (Aboriginal and Torres Strait Islander heritage) was selected as the key focus. This paper applies a cultural heritage management framework tested first in Hong Kong to measure Australian paradigm change over 45 years.
Findings
It found the 1990s shift away from the provision of independent technical advice on national heritage policy has had a major impact. This shift is based on a change in ethos away from the earlier Whitlam/National Estate broader vision of heritage responsibilities towards a narrower more conservative one at the national level. Also, it found that studies and policymaking should allow for Indigenous voices. More Indigenous input in heritage policy formulation at all levels of government would further decolonise Indigenous heritage governance to deal justly with Indigenous Australians and their heritage.
Research limitations/implications
Resources did not allow for comparative studies of the non-Indigenous (historic) and natural heritage as part of the current study.
Practical implications
The study also included a consultation paper and an online conference presentation that have raised questions about the efficacy of current national policy on Indigenous places, on which a national conversation is urgently needed. The recent review of the National Heritage Strategy by the Australian Commonwealth Government based some of its proposed options on those listed in the consultation paper to initiate this conversation in a limited way.
Social implications
One finding is that attention to heritage policy and protection must be ongoing at all levels of government and inclusive of First People's human rights, particularly those concerning their heritage. In regard to Australia, most Aboriginal and Torres Strait Islander respondents in this study would like to see targeted funding return for more than just iconic Indigenous places and for the creation of a more independent heritage body that allows them more self-determination in the care of their heritage.
Originality/value
The paper's value is that it investigates the Australian Heritage Commission's impact in the development of Australian cultural heritage management and associated national policy. Also, it provides insights for other postcolonial or New World settler societies dealing with the same issues or any decision-makers considering establishing a national independent body to oversee heritage protection and policymaking.
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Arber H. Hoti, Hamdi Hoti and Ardian Berisha
Purpose: The study aimed to investigate the impact of corporate governance (CG), non-performing loans (NPLs), and bank size (BS) on the financial performance (FP) of banking…
Abstract
Purpose: The study aimed to investigate the impact of corporate governance (CG), non-performing loans (NPLs), and bank size (BS) on the financial performance (FP) of banking institutions in Kosovo.
Need for the study: Despite the growth and development of the banking sector in Kosovo, there’s a dearth of comprehensive research examining the key factors influencing their FP. This study aimed to bridge this gap, with a focus on CG, NPLs, and BS.
Methodology: The research employed a multiple regression model to analyse a sample of banking institutions in Kosovo over the period 2006–2021. The key variables included various CG factors, the level of NPLs, and BS, with FP measured through return on assets (ROA) and return on equity (ROE).
Findings: The study found a significant positive relationship between CG factors and bank performance (BP), particularly board size and board independence. Conversely, a significant negative relationship was observed between the level of NPLs and BP. Furthermore, the study revealed a non-linear relationship between BS and FP, with economies of scale contributing to improved performance up to a certain threshold, after which further increases in size led to inefficiencies and lower performance.
Practical implications: The findings of this study carry important implications for policymakers, banking practitioners, and academics. It underlines the importance of sound CG, effective risk management, and maintaining an optimal BS to enhance the FP of banks in Kosovo. It is suggested that these factors should be considered in the formulation of future banking regulations and strategies.
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Anthony Frank Obeng, Samuel Awuni Azinga, John Bentil, Florence Y.A. Ellis and Rosemary Boateng Coffie
While much attention has been given to work-related factors influencing turnover intention through affective commitment, little focus has been directed to non-work factors…
Abstract
Purpose
While much attention has been given to work-related factors influencing turnover intention through affective commitment, little focus has been directed to non-work factors affecting the service industry. Hence, this study aims to investigate the impact of links, fit and sacrifice, representing off-the-job embeddedness in the community, on turnover intention in the hospitality industry of Ghana: Sub-Sahara Africa using the theory of conservation of resources (COR) and social exchange. The model has been extended to include affective commitment as the mediating mechanism.
Design/methodology/approach
A multi-wave technique was used to collect data through a questionnaire from 341 full-time frontline hospitality employees in Ghana. The responses were analysed using AMOS software structural equation modelling.
Findings
The findings show that links, fit and sacrifice significantly influence employees’ turnover intentions. Moreover, it has been observed that affective commitment decreased the negative relationship and partly mediated the main relationship between the dimensions of off-the-job embeddedness and turnover intention.
Research limitations/implications
The study’s results and academic, practical implications and limitations are discussed for future research.
Originality/value
This study emphasises the theory of COR to demystify community factors employees deem as valued resources, which lighten up their commitment to their organisation and decrease their intent to leave.
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Puteri Aina Megat, Fahd Al-Shaghdari, Besar Bin Ngah and Sami Samir Abdelfattah
The purpose of this study is to investigate the adoption of waqf technology (Waqftech) using blockchain smart contracts for corporate waqf crowdfunding. Despite the growing…
Abstract
Purpose
The purpose of this study is to investigate the adoption of waqf technology (Waqftech) using blockchain smart contracts for corporate waqf crowdfunding. Despite the growing interest in Waqftech, Malaysian enterprises have not fully embraced this emerging technology because of uncertainty regarding the benefits it offers to contributors. The research incorporates two theoretical frameworks: the electronic data interchange (EDI) model for firms’ technology adoption, and the triple bottom line theory (TBL) for corporate social responsibility.
Design/methodology/approach
A quantitative method using a cross-sectional survey design with a five-point Likert scale questionnaire was used. Data was collected from 210 decision-makers representing small and medium-sized enterprises and analyzed using partial least squares-structural equation modeling.
Findings
The findings from this research suggest that Malaysian enterprises are influenced by both corporate and social predictive benefits when using blockchain crowdfunding, but not by environmental benefits. The adoption of blockchain smart contracts does not correlate with predictive environmental benefits because of misconceptions about the disruptive technology’s impact on biological and digital environmental preservation.
Research limitations/implications
This research focuses on organizational behavior rather than individual users of waqf crowdfunding, and it is limited, primarily focusing within Malaysia and regions with similar waqf structures.
Practical implications
The Waqftech framework allows innovative mechanisms for executing corporate waqf investment returns to the intended beneficiaries through the smart contracts’ platform. In addition, this study supports relevant corporate social responsibility and creating shared value technology adoption theories, including EDI and TBL. Aside from this, the study provides empirical implications for waqf management using fintech platforms.
Originality/value
This groundbreaking study focuses on creating a Waqftech model for corporate waqf crowdfunding. The results of this study are important for the development of government policies that support the use of Waqftech in charitable fundraising. More research on biological and digital environmental perspectives is proposed to foster investors’ confidence in the visibility of digital tracking and lead to swift investments in future metaverse fundraising platforms.
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Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq
This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.
Abstract
Purpose
This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.
Design/methodology/approach
Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.
Findings
Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.
Practical implications
The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.
Originality/value
This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.
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