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Parliament of Malawi passed the Access to Information (ATI) Bill in 2016 but was operationalised on 3 October 2020. The purpose of this study is to track progress in the implementation of the Act.

The study adopted the survey research design. Data were collected through a questionnaire adapted from the Carter Centre’s Access to Information Implementation Assessment Tool (2009–2021). The questionnaire, mounted on Kobotoolbox, was administered to heads of ministries, departments, agencies, constitutional bodies and parastatal organisations through email and the WhatsApp mobile application. Data collected was analysed through Kobotoolbox and SPSS Version 19 to generate descriptive and inferential statistics.

The study concluded that information holders in Malawi had performed fairly well in the implementation of the ATI Act over the past two years. This determination was made after noting progress registered in the appointment of information officers, setting up a functional record management function to aid operationalisation of the Act and that information holders were receiving and positively responding to requests for information.

To the best of the author’s knowledge, this is the first study undertaken in the country to determine progress in the implementation of the ATI Act from the time the Act was operationalised. Its findings would assist in shaping practical interventions to deal with challenges standing in the successful implementation of the Act. Additionally, the findings of the study could assist in policy formulation on matters related to implementation of the ATI Act.

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

This study aims to explore the key challenges and drawbacks of smart contracts (SCs) and how they impact digital resilience within small and medium enterprises (SMEs). Whilst this type of technology is seen as a step forward in terms of traceability, transparency and immutability to increase digital resilience, we argue that it should be approached with trepidation.

In developing this paper, the authors conduct a systematic literature search using the Scopus database. Through this, we identified 931 relevant articles, of which 30 were used as the focus of this article. Thematic analysis was used as the analytical approach to develop themes and meaning from the data.

In this paper, there is an emphasis on the importance of understanding the potential risks associated with SC implementation, as well as identifying appropriate strategies for mitigating any negative impact. In our findings, we puts forward three key themes, namely legality, security and human error, which we argue are key smart contract challenges that impact SME digital resilience.

In this paper, we propose the notion of “centralised control in decentralised solutions”. This comes from the research highlighting SC weaknesses in digital resilience for SMEs. We argue that there is a need for standards, regulations and legislation to address these issues, advocating, ironically, a centralised approach to decentralised technology.

This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times.

Thanks to a content analysis of 247 <IR> for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions.

Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in “Anglo-Saxon” territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to “high impact” industries all lead to a higher quality of <IR> disclosure.

Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.

This research aims to analyse the current state of research on the application of Artificial Intelligence (AI) in libraries by examining document type, publication year, keywords, country and research methods. The overarching aim is to enrich the existing knowledge of AI-powered libraries by identifying the prevailing research gaps, providing direction for future research and deepening the understanding needed for effective policy development.

This study used advanced tools such as bibliometric and network analysis, taking the existing literature from the SCOPUS database extending to the year 2022. This study analysed the application of AI in libraries by identifying and selecting relevant keywords, extracting the data from the database, processing the data using advanced bibliometric visualisation tools and presenting and discussing the results. For this comprehensive research, the search strategy was approved by a panel of computer scientists and librarians.

The majority of research concerning the application of AI in libraries has been conducted in the last three years, likely driven by the fourth industrial revolution. Results show that highly cited articles were published by Emerald Group Holdings Ltd. However, the application of AI in libraries is a developing field, and the study highlights the need for more research in areas such as Digital Humanities, Machine Learning, Robotics, Data Mining and Big Data in Academic Libraries.

This study has excluded papers written in languages other than English that address domains beyond libraries, such as medicine, health, education, science and technology.

This article offers insight for managers and policymakers looking to implement AI in libraries. By identifying clusters and themes, the article would empower managers to plan ahead, mitigate potential drawbacks and seize opportunities for sustainable growth.

Previous studies on the application of AI in libraries have taken a broad approach, but this study narrows its focus to research published explicitly in Library and Information Science (LIS) journals. This makes it unique compared to previous research in the field.

This study aims to assess barriers in accessing and uptaking climate change adaptation information among smallholder tomato farmers in Tanzania.

This study was conducted in Iringa and Morogoro regions, Tanzania. It adopted cross-sectional research design. Multistage, purposive and random sampling techniques with a sample size of 183 smallholder tomato farmers were used. Questionnaires containing closed- and open-ended questions, interview guide and focus group discussions were used to collect data. To ensure validity and reliability of data collection instruments, pretesting of the questionnaires was conducted by administering them to a small group of smallholder tomato growers. Statistical Product and Service Solutions software was used to analyse quantitative data while NVivo was used for analysing qualitative data.

Lack of clear understanding of climate change information (132, 72.1%), scarcity of libraries and information centres (125, 68.3%), inadequate income (125, 68.3%), lack of trust of sources of information (114, 62.3%), lack of sufficient knowledge about climate change (111, 60%), illiteracy (110, 60.1%), poor distribution of electricity in rural areas (109, 59.6%) and use of jargons (93, 50.8%) in explaining climate change adaptation issues are hindrances for smallholder tomato farmers to access and uptake climate change adaptation information.

This study was conducted in only two districts in Tanzania; thus, the findings cannot be generalized.

The government and relevant agencies are recommended to use appropriate strategies for breaking the barriers that impede easy access and uptake of climate change adaptation information by smallholder tomato farmers as one of the interventions to combat the impacts posed by climate change.

This study has contributed to the ongoing discourses on climate change issues. Such discourses have influenced attention and understanding of the role of access and uptake of climate change adaptation information by smallholder farmers for planning and implementation of adaptation strategies through awareness creation.

This study is in line with goal number 13.3 of Sustainable Development Goals, which vows on taking necessary actions in combating climate change and its impacts. Thus, smallholder tomato farmers’ awareness about climate change through access and uptake of climate change adaptation information is one of the interventions to combat climate change and its impacts.

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

This study analyses the effects of firm efficiency on firm performance and how controlling shareholders moderate the link between the two variables.

This study employs data envelopment analysis to estimate firm efficiency and the panel regression method to assess the hypothesised relationships among 1,295 firm-year observations of publicly listed firms in Malaysia from 2015 to 2019.

The results indicate that firm efficiency (technical efficiency, pure technical efficiency and scale efficiency) has mixed relationships with firm performance (return on assets, market-to-book ratio and operating cash flows), all of which are being moderated by controlling shareholdings.

This study highlights the importance of assessing firm efficiency as the key success factor for improving firm performance. Industrial managers should manage efficiently their resources or operating costs in achieving their corporate financial goals. Moreover, this study notes the presence of controlling shareholders, who can be either self-interested or company goal aligned.

This study suggests becoming efficient in transforming inputs into outputs is a prerequisite before investigating accrual-based and cash-based firm performance measures, and the presence of controlling shareholders matters in these regards.

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

The study aims to investigate the characteristics of the current situation of library programs and explore the possible reasons behind the low participation in Hong Kong. It focuses on the development of library programs in the era of digital technology, which can lead to discussion and reflections on the further development of library programs with innovative technology services.

This study applied a mixed-method research approach to investigate the current situation of library programming and the reasons for low participation in Hong Kong. The first part analyzes the characteristics of library programs offered by the Hong Kong Public Libraries (HKPL) through data collection from the HKPL website. The second part of this study investigated the reasons behind the low participation in library programs through quantitative research through an online survey.

The findings show that current library programs were dominated by reading activities and children's programs to a great extent, which both users and non-users are not very interested in. Further, most respondents expressed more interest in cultural and leisure events and hands-on activities (especially new technologies related) than traditional library programming. Many lapsed and non-users chose not to attend the library programs for boredom and uselessness. As a result, there is a need for HKPL to adjust its services to stay relevant to the needs and interests of local communities.

Scant studies explored the reasons behind non-users of public library programs, especially in Asia. This research contributes to the literature by analyzing and proposing the characteristics of the current situation of library programs and exploring the possible reasons behind the low participation in Hong Kong.