Search results

1 – 10 of over 5000
Open Access
Article
Publication date: 5 October 2022

Jacqui-Lyn McIntyre, Duane Aslett and Nico Buitendag

President Cyril Ramaphosa, in his 2018 State of the Nation Address, stated that “Thieves who are stealing public funds should be arrested and prosecuted”, and called for lifestyle…

1506

Abstract

Purpose

President Cyril Ramaphosa, in his 2018 State of the Nation Address, stated that “Thieves who are stealing public funds should be arrested and prosecuted”, and called for lifestyle audits of public-sector employees. The gross misuse of COVID-19 relief funds by public officials indicated the urgent need to execute these audits as an anti-corruption measure. This paper aims to provide a review of the existing state of affairs with regard to the application of lifestyle audits in South Africa.

Design/methodology/approach

This paper critically analyses the literature available on the current position of South Africa concerning lifestyle audits in the public sector, based on the mandates of some of the anti-corruption agencies that could be responsible for the conducting and processing of such audits.

Findings

South Africa has only recently seen a framework for applying lifestyle audits, developed by the Department of Public Service and Administration. Although these first steps in developing a standard practice are laudable, the practical process of dealing with misconduct and/or criminal matters remains to be seen. It is recommended that South Africa consider a legislative approach to dealing with unlawfully obtained wealth by either criminalising the act of illicit enrichment (per the United Nations Convention Against Corruption) or creating an Unexplained Wealth Order, as seen, for example, in the UK.

Originality/value

South Africa is in dire need of addressing corruption in the public sector. Despite lifestyle audits being called for, the lack of proper implementation is negating any positive outcomes. Therefore, alternative solutions should be investigated.

Details

Journal of Financial Crime, vol. 30 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 3 January 2024

Abderahman Rejeb, Karim Rejeb, Andrea Appolloni and Stefan Seuring

The literature on public procurement (PP) has increased significantly in recent years, and, to date, several reviews have been conducted to study this relevant subject…

1752

Abstract

Purpose

The literature on public procurement (PP) has increased significantly in recent years, and, to date, several reviews have been conducted to study this relevant subject. Nevertheless, a bibliometric analysis of the PP knowledge domain is still missing. To fill this knowledge gap, a bibliometric review is carried out to investigate the current state of PP research.

Design/methodology/approach

A total of 640 journal articles are selected from the Scopus database for the final analysis. The performance indicators of the literature are identified and explained through bibliometric analysis. Furthermore, the conceptual and intellectual structures are studied through a keyword co-occurrence network and bibliographic coupling.

Findings

The results of the review indicate that PP research has increased significantly in recent years. The top ten most productive journals, countries, authors and academic institutions are identified. The findings from the keyword co-occurrence network reveal six main research themes including innovation, corruption and green public procurement (GPP). By applying bibliographic coupling, the focus of PP research revolves around seven thematic areas: GPP, corruption, the role of small and medium-sized enterprises (SMEs) in PP, electronic PP, innovation, labour standards and service acquisition. The research potential of each thematic area is evaluated using a model based on maturity and recent attention (RA).

Originality/value

To the best of the authors' knowledge, this is the first study to successfully organise, synthesise and quantitatively analyse the development of the PP domain amongst a large number of publications on a large time scale.

Details

International Journal of Public Sector Management, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 19 May 2023

Sara Moggi

The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent…

6366

Abstract

Purpose

The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent literature and Habermas’s thinking, the study advances the research field by considering the process of internal colonisation from steering institutions and makes suggestions regarding the future role of GRI in the higher education (HE) context.

Design/methodology/approach

This study presents a systematic literature review and content analysis for enhancing the critical reading of GRI applications in HE studies. The results are analysed in light of Habermas’s thinking, considering the GRI as a steering institution and its guidelines as steering mechanisms.

Findings

This study updates the literature review on sustainability reporting (SR) at universities and underlines the general trend in the employment of the GRI in this context. The results highlight the need to adapt the GRI to enhance its applicability in the HE context by considering additional dimensions such as research, teaching and operations. In doing so, the framework loses effectiveness and weakens the role of the GRI as a steering institution.

Practical implications

The results suggest that the GRI guidelines should be reframed to enhance comparability among reports and increase its wider employment at universities.

Social implications

Universities need to be guided in their accountability process towards SR by dedicated frameworks. This study suggests the potentially pivotal role that the GRI could play in providing dedicated tools for HE to steer and enhance the development of SRs at universities.

Originality/value

This study presents an updated review of studies on SR at universities and suggests possible paths for the future of the GRI framework applicability to universities’ SR.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 19 May 2020

Magdalena Wójcik

The subject of the article is the concept of augmented intelligence, which constitutes a further stage in the development of research on artificial intelligence. This is a new…

7224

Abstract

Purpose

The subject of the article is the concept of augmented intelligence, which constitutes a further stage in the development of research on artificial intelligence. This is a new phenomenon that has rarely been considered in the subject literature so far, which may be interesting for the fields of social sciences and humanities. The aim is to describe the features of this technology and determine the practical and ethical problems associated with its implementation in libraries.

Design/methodology/approach

The method of literature review was used. Systematic searches according to specific questions were carried out using the Scopus and Web of Science scientific databases, as well as Google Scholar and the LISTA abstract database.

Findings

The results established that the issue of augmented intelligence has barely been discussed in the field of librarianship. Although this technology may be interesting as a new area of librarian research and as a new framework for designing innovative services, deep ethical consideration is necessary before this technology is introduced in libraries.

Research limitations/implications

The article deals with some of the newest technologies available, and this topic is generally very rarely discussed in scientific publications in either the social sciences or humanities. Therefore, due to the limited availability of materials, the findings presented in the article are primarily of a conceptual nature. The aim is to present this topic from the perspective of librarianship and to create a starting point for further discussion on the ethical aspects of introducing new technologies in libraries.

Practical implications

The results can be widely used in practice as a framework for the implementation of augmented intelligence in libraries.

Social implications

The article can help to facilitate the debate on the role of implementing new technologies in libraries.

Originality/value

The problem of augmented intelligence is very rarely addressed in the subject literature in the field of library and information science.

Details

Library Hi Tech, vol. 39 no. 2
Type: Research Article
ISSN: 0737-8831

Keywords

Open Access
Article
Publication date: 16 November 2022

Adriana Scuotto, Mariavittoria Cicellin and Stefano Consiglio

The last two decades have witnessed a surge of interest in social entrepreneurship organizations (SEOs). Understanding their business models is crucial for sustaining their…

3475

Abstract

Purpose

The last two decades have witnessed a surge of interest in social entrepreneurship organizations (SEOs). Understanding their business models is crucial for sustaining their long-term growth. This paper analyses how SEOs that use the approach of social bricolage adapt their business model to develop social innovation.

Design/methodology/approach

This study used in-depth multiple comparative case studies and narrative analysis to focus on the South of Italy, where these ventures play a crucial role in the entrepreneurial process of minor and abandoned cultural heritage sites, generating economic and social value and employment opportunities.

Findings

By developing a conceptual framework, this paper enhances current understanding of the social dimensions of SEOs’ business model. These ventures using the approach of social bricolage can produce social innovation, reinventing and innovating their business model. The business model innovation of the cases revealed a strong social mark and identified peculiar strategies that both respond to social needs and long-term sustainability in complex contexts.

Practical implications

This study connects previous knowledge on social bricolage with the business model innovation, highlighting routines and processes used by ventures, and provides a starting point for social entrepreneurs and innovators in the complex and often uncertain cultural domain of the Third Sector in Italy.

Originality/value

The paper aims to contribute to the literature on SEOs by exploring their main features and social dimensions. By combining social bricolage and business model innovation, it offers a novel conceptual framework for developing social innovation and for the study of SEOs.

Details

Journal of Small Business and Enterprise Development, vol. 30 no. 2
Type: Research Article
ISSN: 1462-6004

Keywords

Open Access
Book part
Publication date: 4 May 2018

Titi Rapini, Umi Farida and Adi Santoso

Purpose – This research aims to know the condition of small and medium enterprises, after guidance by the Department of Industry Trade and Cooperatives of Ponorogo. This is done…

Abstract

Purpose – This research aims to know the condition of small and medium enterprises, after guidance by the Department of Industry Trade and Cooperatives of Ponorogo. This is done as an attempt to increase the efficiency and effectiveness of the coaching that has been done.

Findings – From the research, it is known that there are three types of trainings starting from 2010 up to 2013. However, these data are not supported by its business as well as the company name. Samples of 50 participants varying in duration and the type of training were assessed. About 52% (26 SME) participants had a business, 24% did not, and the remaining 24% could not be located. While owning a business, they do not have the financial data in writing. This indicates that SMEs do not have the basic financial statements, which can be used to evaluate its financial management.

Research Limitations/Implications – Of the 26 who already have a business, 10 were in the traditional food industry (chicken satay, Dodol, ground coffee, and sugar), whereas 7 were in industrial baking and pastry and 9 in craft Industry consisting of batik, reog, and leather crafts. this research limitation hasn't mapped the existing SMEs in Ponorogo district who have not attend the training and who have attended the training.

Practical Implications – This results of this study have practical implications in Capitalized readily in abundance; jelly-making training organized by Department of Industry, Trade and Cooperatives resulted in the increase in value-added products. This success is supported by the awareness of the leader villages. However, the development effort still needs assistance for the need for promotion as well as the establishment of a marketing network. Besides strengthening the supply system, also needed is the maintenance of the existence of this business, which means that is expected to increase the economy.

Originality/Value – This is the first research that identifies the sari cincau ngrayun industry in Ponorogo city.

Details

Proceedings of MICoMS 2017
Type: Book
ISBN:

Keywords

Open Access
Article
Publication date: 8 March 2024

Antonio Botti and Giovanni Baldi

This research delves into the realm of Business Model Innovation (BMI), integrating it with the human-centric, sustainable, and resilient principles of Industry 5.0, proposing a…

Abstract

Purpose

This research delves into the realm of Business Model Innovation (BMI), integrating it with the human-centric, sustainable, and resilient principles of Industry 5.0, proposing a new theoretical framework.

Design/methodology/approach

An abductive approach has been chosen to expand existing knowledge developing new ideas based on emerging phenomena. Data were gathered via semi-structured interviews with directors, managers and curators of public institutions in Italy, Switzerland, Germany and Spain encompassing Galleries, Libraries, Archives, and Museums (GLAM). These data were subsequently subjected to thematic analysis.

Findings

The findings indicate that the main enablers for Business Model Innovation (BMI) in combination with Industry 5.0 encompassed stakeholder, customer and organizational engagement, collaborative environment, knowledge and innovation management, and sustainability. These drivers were effectively leveraged through three pivotal facilitators-inhibitors: technology, resources, and leadership.

Research limitations/implications

The principal constraints are rooted in the narrow contextual focus and the limited participants number. However, upcoming research efforts may broaden the horizons of this multifaceted and extensive investigation.

Originality/value

This study is groundbreaking as it fills a significant gap in the existing literature by integrating Business Model Innovation (BMI) with the Industry 5.0 paradigm, a novel approach that has not been explored previously. Additionally, the inclusion of GLAM institutions in this research adds a unique dimension, as they have been largely overlooked in both research domains.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 12 December 2022

Bianca Gualandi, Luca Pareschi and Silvio Peroni

This article describes the interviews the authors conducted in late 2021 with 19 researchers at the Department of Classical Philology and Italian Studies at the University of…

2252

Abstract

Purpose

This article describes the interviews the authors conducted in late 2021 with 19 researchers at the Department of Classical Philology and Italian Studies at the University of Bologna. The main purpose was to shed light on the definition of the word “data” in the humanities domain, as far as FAIR data management practices are concerned, and on what researchers think of the term.

Design/methodology/approach

The authors invited one researcher for each of the official disciplinary areas represented within the department and all 19 accepted to participate in the study. Participants were then divided into five main research areas: philology and literary criticism, language and linguistics, history of art, computer science and archival studies. The interviews were transcribed and analysed using a grounded theory approach.

Findings

A list of 13 research data types has been compiled thanks to the information collected from participants. The term “data” does not emerge as especially problematic, although a good deal of confusion remains. Looking at current research management practices, methodologies and teamwork appear more central than previously reported.

Originality/value

Our findings confirm that “data” within the FAIR framework should include all types of inputs and outputs humanities research work with, including publications. Also, the participants of this study appear ready for a discussion around making their research data FAIR: they do not find the terminology particularly problematic, while they rely on precise and recognised methodologies, as well as on sharing and collaboration with colleagues.

Details

Journal of Documentation, vol. 79 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 11 April 2023

Collins Sankay Oboh

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

1588

Abstract

Purpose

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

Design/methodology/approach

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

Findings

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

Practical implications

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

Originality/value

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

Details

European Journal of Management Studies, vol. 28 no. 1
Type: Research Article
ISSN: 2183-4172

Keywords

Open Access
Article
Publication date: 23 May 2023

Myungjoo Kang, Inwook Song and Seiwan Kim

This study aims to empirically analyze the asset allocation capabilities of Outsourced Chief Investment Officers (OCIOs) in Korea. The empirical analysis used data from 35 funds

Abstract

This study aims to empirically analyze the asset allocation capabilities of Outsourced Chief Investment Officers (OCIOs) in Korea. The empirical analysis used data from 35 funds that were evaluated by the Ministry of Strategy and Finance from 2012 to 2020. The results of the analysis are summarized as follows. First, this study found that funds that adopted OCIO improved their asset allocation performance. Second, the sensitivity between risk-taking and performance decreased for funds that adopted OCIO. Third, it is found that OCIO adoption improves a fund's asset management execution (tactical capabilities). This study has methodological limitations in which the methodology used in this study is not based on theoretical prior research, but on practical applications. However, considering the need to clearly analyze the capabilities of OCIO and the timeliness of the topic, this study is valuable and can provide meaningful information to funders who are considering adopting OCIO in the future.

Details

Journal of Derivatives and Quantitative Studies: 선물연구, vol. 31 no. 2
Type: Research Article
ISSN: 1229-988X

Keywords

1 – 10 of over 5000