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Article
Publication date: 9 October 2019

Jonathan Robin Crusoe and Karin Ahlin

This paper aims to develop a user process framework with activities and their variations for the use of open government data (OGD) based on empirical material and previous…

Abstract

Purpose

This paper aims to develop a user process framework with activities and their variations for the use of open government data (OGD) based on empirical material and previous research. OGD is interoperable data that is shared by public organisations (publishers) for anyone (users) to reuse without restrictions to create new digital products and services. The user process was roughly identified in previous research but lacks an in-depth description. This lack can hamper the ability to encourage the use and the development of related theories.

Design/methodology/approach

A three-stage research approach was used. First, a tentative framework was created from previous research and empirical material. This stage involved three different literature reviews, data mapping and seven interviews with OGD experts. The empirical material was analysed with inductive analysis, and previous research was integrated into the framework through concept mapping. Second, the tentative framework was reviewed by informed OGD experts. Third, the framework was finalised with additional literature reviews, eight interviews with OGD users, and a member check, including all the respondents. The framework was used to guide the data collection and as a tool in the analysis.

Findings

The user process framework covers activities and related variations, where the included phases are: start, identify, acquire, enrich and deploy. The start varies relating to the intended use of the OGD. In the identify phase, the user is exploring the accessible data to decide if the data are relevant. In the acquire phase, the user is preparing for the delivery of the data from the publisher and receiving it. In the enrich phase, the user is concocting and making something. In the final deploy phase, the user has a product or service that can be provided to end-users.

Research limitations/implications

The framework development has some limitations: the framework needs testing and development in different contexts and further verification. The implications are that the framework can help guide researchers towards relevant and essential data of the user process, be used as a point of comparison in analysis, and be used as a skeleton for more precious theories.

Practical implications

The framework has some practical implications for users, publishers and portals. It can introduce users to the user process and help them plan for the execution of it. The framework can help publishers understand how the users can work with their data and what can be expected of them. The framework can help portal owners to understand the portal’s role between users and publishers and what functionality and features they can provide to support to the user.

Originality/value

In previous research, no user process with an in-depth description was identified. However, several studies have given a rough recall. Thus, this research provides an in-depth description of the user process with its variations. The framework can support practice and leads to new research avenues.

Details

Transforming Government: People, Process and Policy, vol. 13 no. 3/4
Type: Research Article
ISSN: 1750-6166

Keywords

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Article
Publication date: 20 February 2017

Mduduzi Nsibande and Douw Gert Brand Boshoff

The South African listed property market has changed its legal basis from property loan stock companies and property unit trusts to adopt the more familiar international…

Abstract

Purpose

The South African listed property market has changed its legal basis from property loan stock companies and property unit trusts to adopt the more familiar international structure, real estate investment trusts. The main distinction is how shareholding is structured and investment returns are paid out to shareholders, which results in a different tax treatment. It is hoped that this change would attract more foreign investment, but it is questionable if this is sufficient to convince global investors who, amidst a seeming worsening of the stability in the political and economic environment, would probably need more insight into aspects such as investment decision making within these South African organisations. The paper aims to discuss these issues.

Design/methodology/approach

Using a balanced scorecard (BSC) framework, this study investigates the relevance of investment decision-making frameworks in South Africa. A survey using a sample of institutional investors that are included in the South African Property Market Index was conducted.

Findings

The study found similarities in decision-making priorities of South African institutional investors to those of previous studies. With the focus on retail property, tenant mix and secondary to that, quality of the centre management team is found to be important for forecasting expected returns in a retail investment decision environment. Diversification strategies were found to have similar results to previous studies, leaning more towards geographic location than economic location. Further, the study suggested the use of a BSC framework, linking the financial information and different financial ratios to nonfinancial aspects that need specific consideration in a retail investment environment.

Research limitations/implications

Retail property is considered to be of particular concern due to the business enterprise value that could be created if superior management techniques are applied. The investment decision stage concerned with forecasting expected returns relies on financial and quantitative models such as those derived from Modern Portfolio Theory. In a shopping mall environment, however, future performance is driven by nonfinancial factors, for example, tenant mix and superior customer experience. Therefore, forecasting expected returns in a retail environment requires a nuanced approach relative to other commercial property sectors.

Originality/value

The paper is considered to be original in its analysis of the retail real estate market in South Africa. This offers new insight into retail properties specifically, but also how investors in South Africa react to decision-making practices. This adds value in the internationalisation of the property market and the consistency and transparent practices applied globally.

Details

Property Management, vol. 35 no. 1
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 1 October 2009

B. de Clercq and J.M.P. Venter

Using exploratory research, this study analysed some of the factors that have an impact on the level of financial literacy of undergraduate students studying to become…

Abstract

Using exploratory research, this study analysed some of the factors that have an impact on the level of financial literacy of undergraduate students studying to become chartered accountants. The study utilised an internationally developed instrument to measure financial literacy. It investigated whether some of the factors that were identified in international studies also influence the financial literacy levels of chartered accountant students in South Africa. In line with previous international studies, the study concluded that gender, age, language, race and income levels do have an impact on the level of financial literacy. This information should enable chartered accountant firms to identify trainee accountants who might require special training in the field of financial literacy.

Details

Meditari Accountancy Research, vol. 17 no. 2
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 8 February 2021

Anuradha Pandya, Wayne van Zijl and Warren Maroun

The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on…

Abstract

Purpose

The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market.

Design/methodology/approach

Data are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13 and the challenges associated with its application. The researchers focus specifically on South Africa because of its status as a developing economy and, at the same time, its extensive experience in applying IFRS.

Findings

South African preparers appear reluctant to change from a conventional cost-based measurement approach to one grounded in fair value. Primary concerns include the perceived usefulness of fair value accounting and its conceptual appropriateness, given its perceived de-emphasis of the traditional stewardship role of financial reporting. Related challenges to the application of IFRS 13 include concerns about the cost of determining fair value; the inherent subjectivity of fair value measures and the practical difficulty of calculating fair values when markets are not efficient or where business environments are complex and dynamic where Level 1 inputs are not widely available for all assets and liabilities. These challenges encourage preparers to choose accounting policies, which minimise the use of fair value or apply the provisions of IFRS 13 legalistically.

Research limitations/implications

Data are collected from a group of respondents from a single developing economy. Additional research on the application of IFRS 13 in other developing markets will be required to conclude on the relevance of economic, cultural and social factors for the understanding and implementation of new accounting standards by practitioners.

Practical implications

Standard setters and regulators cannot assume that new accounting standards will be interpreted and applied as intended. Even when compliance with IFRS is mandatory, preparers have considerable discretion when it comes to operationalising accounting prescriptions. Unless the challenges raised by preparers are addressed, misapplication of IFRS is likely to continue.

Originality/value

The research makes an important empirical and practical contribution by providing primary evidence on the operationalisation of IFRS 13 in a novel setting. It complements earlier research which has focused primarily on the conceptual/theoretical dimension and on American and European perspectives.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 17 August 2018

Rocio Ruiz-Benitez, Cristina López and Juan C. Real

In the present work, lean and resilient practices applied to supply chains are studied in order to evaluate their impact on the three dimensions of sustainability…

Abstract

Purpose

In the present work, lean and resilient practices applied to supply chains are studied in order to evaluate their impact on the three dimensions of sustainability. Additionally, the mutual impact of lean and resilient supply chain practices is investigated. The paper aims to discuss these issues.

Design/methodology/approach

The aerospace sector and its supply chain are chosen, since lean and resilient practices have been proven relevant in the sector. A methodology based on Interpretive Structural Modeling approach is applied in order to identify the existing relationships between lean and resilient supply chain practices and their impact on the three different dimensions of sustainability.

Findings

The results reveal synergetic effects between lean and resilient practices. The former practices act as drivers of the latter practices. Hence, lean practices lead to direct and indirect effects in achieving supply chain sustainability.

Research limitations/implications

The relationship between lean and resilient practices has been studied for the aerospace sector. Different sectors may lead to different results as the practices considered important in each sector may differ as well as the way in which each practice is implemented.

Originality/value

This study highlights the relationship existing between lean and resilient supply chain practices and their impact on sustainability. Additionally, several managerial implications are drawn out to help managers make better decisions.

Details

International Journal of Physical Distribution & Logistics Management, vol. 49 no. 2
Type: Research Article
ISSN: 0960-0035

Keywords

Content available
Article
Publication date: 5 April 2021

A.J. Templeton, Kelly Goonan and Alan Fyall

National Park Service (NPS) units generate a significant economic impact for states and local gateway communities across the USA. Utah is home to 13 NPS units with…

Abstract

Purpose

National Park Service (NPS) units generate a significant economic impact for states and local gateway communities across the USA. Utah is home to 13 NPS units with visitation accounting for 18% of the state's US$9.75bn tourism economy in 2018. Twelve NPS units, including five national parks, are located in Southern Utah, driving an economy that is heavily dependent on tourism. This paper examines the challenges and opportunities for visits to national parks post-COVID-19, generally and in the specific context of Southern Utah. Although the assumption is that visits to national parks will recover quickly, this paper will critically examine how visitation may change and what adaptive measures and alternative forms of unit management may be necessary.

Design/methodology/approach

By adopting a holistic-inductive paradigm, this paper utilizes a descriptive case study approach. Data were collected across a variety of mediums focusing on interviews with key stakeholders in and around Southern Utah.

Findings

The results from this study highlight the various challenges faced in parks and gateway communities vis-à-vis changing patterns of visitation, adaptive measures and alternative forms of unit management necessary due to COVID-19 and their impact on the future management and marketing of national parks for touristic purposes.

Originality/value

This paper examines the impacts of COVID-19 on an often-neglected yet significant area within tourism, yielding implications for industry, visitors and destination communities.

Details

International Hospitality Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-8142

Keywords

Content available
Article
Publication date: 5 November 2018

Tom Overmans

The purpose of this paper is to uncover the right type of organizational slack for innovation. It examines how city managers conceive slack, and how they create slack to…

Abstract

Purpose

The purpose of this paper is to uncover the right type of organizational slack for innovation. It examines how city managers conceive slack, and how they create slack to facilitate innovation while dealing with fiscal stress.

Design/methodology/approach

The study is built around a comparative case study approach to uncover contrasts, similarities and patterns of slack-building for innovation in austere times. It relies on the experiences of 12 experienced city managers. Data are sought from elite interviews and one focus group.

Findings

The main finding is that innovation in the public sector does not benefit from slack in general, but from a specific type of slack. The evidence shows that useful slack for innovation is not so much about financial slack or HR slack, but about psychological slack.

Research limitations/implications

This study adds to the literature that the key questions of slack research should not only focus on identifying the “right amount” of slack but also on identifying of the “right type” of slack.

Practical implications

Public managers who want to deal with (fiscal) crises more innovatively might reconsider their perceptions of slack and its value. Rather than operating on a pure cost effectiveness paradigm, they should balance the costs of slack and its innovative abilities.

Originality/value

This paper highlights the social/psychological side of austerity management. It concludes that increasing the ability of public organizations to innovatively cope with fiscal stress is not so much about increasing predictive capacity or financial buffers, but about increasing the mental leeway of coworkers.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 30 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

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Article
Publication date: 6 April 2021

Tinashe Munyuki and Coretta Maame Panyin Jonah

This paper aims to explore the association between financial literacy and entrepreneurial success among young entrepreneurs within an economically disadvantaged community…

Abstract

Purpose

This paper aims to explore the association between financial literacy and entrepreneurial success among young entrepreneurs within an economically disadvantaged community in Cape Town, South Africa.

Design/methodology/approach

The mixed-method approach was adopted for the study. In-depth interviews were used in collecting the qualitative data while structured interviews using questionnaires were administered in collecting the quantitative data. The participants for the study were strictly young entrepreneurs.

Findings

The study found that entrepreneurs understood the concept of financial literacy and this was corroborated by their financial literacy average score of 59.03, which is above the national financial literacy average score of 54.00. The study further revealed that a positive association exists between financial literacy and entrepreneurial success. Hence, high levels of financial literacy result in increased business success.

Research limitations/implications

The sample size of the study was relatively small, for which reason, a mixed-method approach was adopted to strengthen the research findings. The research also considered only one disadvantaged community in South Africa (Khayelitsha).

Originality/value

To the best of the knowledge, the influences of financial literacy on the success of small and medium enterprises (SMEs) among young entrepreneurs have not been well-explored in economically disadvantaged areas within the South African context. As a result, this study sheds light by assessing the level of financial literacy among young entrepreneurs in economically disadvantaged communities and by determining the relationship between financial literacy and entrepreneurial success. The study further provides recommendations on policy-making to ensure that through successful entrepreneurship, developmental challenges such as unemployment can be reduced.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Content available
Article
Publication date: 21 January 2021

Marcus Bengtsson, Lars-Gunnar Andersson and Pontus Ekström

The purpose of the study is to test if it, by the use of a survey methodology, is possible to measure managers' awareness on, and specifically if there exist preconceived…

Abstract

Purpose

The purpose of the study is to test if it, by the use of a survey methodology, is possible to measure managers' awareness on, and specifically if there exist preconceived beliefs on, overall equipment effectiveness (OEE) results. The paper presents the design of the survey methodology as well as a test of the survey in one case company.

Design/methodology/approach

Actual OEE logs from a case company are collected and a survey on the data is designed and managers at the same case company are asked to answer the survey. The survey results are followed-up by an interview study in order to get deeper insights to both the results of the survey as well as the OEE strategy at the case company.

Findings

The findings show that the managers at this particular case company, on a general level, does not suffer too much from preconceived beliefs. However, it is clear that the managers have a preconceived belief that lack of material is logged as a loss much more often than what it actually is.

Research limitations/implications

The test has only been performed with data from one case company within the automotive manufacturing industry and only the managers at that case company has been active in the test.

Practical implications

The survey methodology can be replicated and used by other companies to find out how aware their employees are on their OEE results and if possible preconceived beliefs exists.

Originality/value

To the authors' knowledge, this is the first attempt at measuring if preconceived beliefs on OEE results exist.

Details

Journal of Quality in Maintenance Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2511

Keywords

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Article
Publication date: 16 February 2021

Hong Long Chen

Previous studies investigate factors affecting project outcomes. Yet, it has not been fully explored regarding which factors differentiate healthy projects from distressed…

Abstract

Purpose

Previous studies investigate factors affecting project outcomes. Yet, it has not been fully explored regarding which factors differentiate healthy projects from distressed projects in the early stage of the project delivery process. The purpose of this study is to investigate the links between project-planning factors and project outcomes in the closing phase.

Design/methodology/approach

The authors use a longitudinal survey method to examine the predictability of project-planning factors. Subsequently, the authos employ confirmatory factor analysis and hierarchical logit regression to develop project-distress classification models.

Findings

Analysis of 90 capital projects shows that performance variation in the project planning phase explains a substantial portion of project distress at completion. Subsequent univariate logit analysis shows that S5 (quality of scope control system) and Tn1 (new practices and technologies) variables have the strongest predictive abilities. Hierarchical logit analysis further shows that a combination of 15 metrics in the project-distress measurement model produces strong and stable predictive power.

Research limitations/implications

This study assesses how well performance variation in the project-planning phase predicts project distress before construction phase. It does not assume the reported results apply to all types of projects. Nonetheless, future studies could generalize our findings by incorporating more types of projects.

Originality/value

This study takes a systematic approach, combining longitudinal survey, measurement theory and hierarchical logit analysis to identify distressed projects early, offering managers an opportunity to take early corrective actions. Practitioners may use this approach to investigate other types of projects and further refine the project-distress classification model into a project-specific model, thereby reflecting projects' unique characteristics.

Details

International Journal of Managing Projects in Business, vol. 14 no. 5
Type: Research Article
ISSN: 1753-8378

Keywords

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