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1 – 7 of 7Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…
Abstract
Purpose
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.
Design/methodology/approach
The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.
Findings
The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.
Originality/value
This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.
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Allan Farias Fávaro, Roderval Marcelino and Cristian Cechinel
This paper presents a review of the state of the art on the application of blockchain and smart contracts to the peer-review process of scientific papers. The paper seeks to…
Abstract
Purpose
This paper presents a review of the state of the art on the application of blockchain and smart contracts to the peer-review process of scientific papers. The paper seeks to analyse how the main characteristics of the existing blockchain solutions in this field to detect opportunities for the improvement of future applications.
Design/methodology/approach
A systematic review of the literature on the subject was carried out in three databases recognized by the research community (IEEE Xplore, Scopus and Web of Science) and the Frontiers in Blockchain journal. A total of 1,967 articles were initially found, and after the exclusion process, the 26 remaining articles were classified according to the following dimensions: System Type, Open Access, Review Type, Reviewer Incentive, Token Economy, Blockchain Access, Blockchain Identification, Blockchain Used, Paper Storage, Anonymity and Maturity of the solution.
Findings
Results show that the solutions are normally concerned on offering incentives to the reviewers' work (often monetary). Other common general preferences among the solutions are the adoption of open reviews, the use of Ethereum, the implementation of publishing ecosystems and the use of InterPlanetary File System to the storage of the papers.
Originality/value
There are currently no studies covering the main aspects of blockchain solutions in the field of scientific peer review. The present study provides an overall review of the topic, summarizing important information on the current research and helping new adopters to develop solutions grounded on the existing literature.
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This study aims to analyze the factors driving Syrian refugees into the informal labor market in Türkiye despite the existence of regulations and programs to facilitate their…
Abstract
Purpose
This study aims to analyze the factors driving Syrian refugees into the informal labor market in Türkiye despite the existence of regulations and programs to facilitate their integration into the formal labor market.
Design/methodology/approach
This study presents results from a literature review of secondary sources and primary data collection through semi-structured interviews with key stakeholders and Syrian refugees.
Findings
The study shows that the implementation of policies and programs to boost formal employment among refugees has yielded limited results. Many refugees continue to operate within the informal economy. This informality is due to various socio-economic challenges, including anti-refugee sentiments, geographical restrictions and economic crises. The 2023 twin earthquakes have further exacerbated the vulnerable situation of refugees, intensifying the difficulty of achieving self-reliance.
Research limitations/implications
The study’s drawbacks include a small sample size. This implies that the sample is not representative; therefore, results may lack generalizability.
Practical implications
The study’s findings could stimulate greater engagement in public policy, facilitate the management of public perceptions regarding refugees and provide support to the private sector, all to enhance the integration of Syrian refugees into the formal labor market.
Originality/value
This study addresses crucial areas previously unexplored, including the impact of economic and natural disaster crises on the labor market integration of refugees. To the best of the author’s knowledge, by investigating these factors for the first time, this study offers novel insights into their influence on refugees’ labor market integration.
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Lolowa Almekhaini, Ahmad R. Alsuwaidi, Khaula Khalfan Alkaabi, Sania Al Hamad and Hassib Narchi
Computer-Assisted Learning in Pediatrics Program (CLIPP) and National Board of Medical Examiners Pediatric Subject Examination (NBMEPSE) are used to assess students’ performance…
Abstract
Purpose
Computer-Assisted Learning in Pediatrics Program (CLIPP) and National Board of Medical Examiners Pediatric Subject Examination (NBMEPSE) are used to assess students’ performance during pediatric clerkship. International Foundations of Medicine (IFOM) assessment is organized by NBME and taken before graduation. This study explores the ability of CLIPP assessment to predict students’ performance in their NBMEPSE and IFOM examinations.
Design/methodology/approach
This cross-sectional study assessed correlation of students’ CLIPP, NBMEPSE and IFOM scores. Students’ perceptions regarding NBMEPSE and CLIPP were collected in a self-administered survey.
Findings
Out of the 381 students enrolled, scores of CLIPP, NBME and IFOM examinations did not show any significant difference between genders. Correlation between CLIPP and NBMEPSE scores was positive in both junior (r = 0.72) and senior (r = 0.46) clerkships, with a statistically significant relationship between them in a univariate model. Similarly, there was a statistically significant relationship between CLIPP and IFOM scores. In an adjusted multiple linear regression model that included gender, CLIPP scores were significantly associated with NBME and IFOM scores. Male gender was a significant predictor in this model. Results of survey reflected students’ satisfaction with both NBMEPSE and CLIPP examinations.
Originality/value
Although students did not perceive a positive relationship between their performances in CLIPP and NBMEPSE examinations, this study demonstrates predictive value of formative CLIPP examination scores for their future performance in both summative NBMEPSE and IFOM. Therefore, students with poor performance in CLIPP are likely to benefit from feedback and remediation in preparation for summative assessments.
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This study aims to highlight that security and flexibilities remain the main points of contention in the cordiality business. This research points to planning a framework that…
Abstract
Purpose
This study aims to highlight that security and flexibilities remain the main points of contention in the cordiality business. This research points to planning a framework that empowers hotel users to get to the room using a mobile access key. Advancing secured facilities, mobile phone “Near Field Communication” (NFC) innovation as the entrance device by carrying out an application containing an imitated mobile key for explicit verification access is used.
Design/methodology/approach
The proposed system is evaluated by triangulation of experimental, numerical and rational evaluation using partial least square structural equation modeling (PLS-SEM) with Malaysian hotel guests and employees.
Findings
The discoveries with the hypothesis supported validated that the suggested solution can eliminate physical cards, boost protection and encourage a contactless ecosystem. Theoretical, management and societal contributions are discussed here.
Research limitations/implications
This experiment comes with the constraints that it was conducted in only two hotels and does not fully reflect the choices of a wider range of travellers. Secondly, the cost of existing NFC smart locks is still relatively high, and along with the development of technology, the price will decrease when supply exceeds demand.
Practical implications
To promote high-security attributes, NFC technology as the access system by implementing an application containing an emulated smart key for specific authentication access is used. The host-card emulation enables cost-effectiveness profit and initiating a defence system in the pandemic era.
Social implications
To promote high-security attributes, NFC technology is used as the access system by implementing an application containing an emulated smart key for specific authentication access. The host-card emulation enables cost-effectiveness profit and initiating a defence system in the pandemic era.
Originality/value
The novelty of this study comes from the use of commonly available smartphone NFC features that are yet to be applied in the tourism ecosystem. The research provokes the applied concept of mobile smartkeys.
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The Central Bank of Nigeria (CBN) recently relaunched Nigeria’s cashless policy initiative which seeks to reduce financial crime and tax avoidance, decrease cash dependency…
Abstract
Purpose
The Central Bank of Nigeria (CBN) recently relaunched Nigeria’s cashless policy initiative which seeks to reduce financial crime and tax avoidance, decrease cash dependency, advance the adoption of digital financial services (DFS), decrease the risks to the payment system and foster financial inclusion. This study aims to identify the unique challenges of going cashless in Nigeria, particularly in terms of infrastructural, exclusionary and cost implications of the policy on the average citizens.
Design/methodology/approach
The author applies a doctrinal research methodology to identify and reflect on key challenges of the cashless policy from the economic, regulatory and transactional perspectives.
Findings
The cashless policy initiative in Nigeria heralds value for financial integrity, financial policy regulation and user convenience. The mode of introduction, however, ushers in significant challenges and hardly considers Nigeria’s inadequate payment infrastructure, persistent financial exclusion, low levels of financial and digital literacy and capability, high cost of using DFS and pervasive proclivity for cash. As Nigerians adjust albeit inconveniently to the policy, the CBN can ameliorate the hardship by strengthening the payment infrastructure, particularly for digital payments, fostering consumer trust by safeguarding user funds and enabling consumer preferences.
Research limitations/implications
Research materials include the national regulator’s policy documents and newspaper articles that have not been published in formal reports but non-the-less adequately mirror the policy intention of the CBN and the lived experiences of Nigerians.
Practical implications
This study identifies the practical steps and regulatory measures that the CBN can take to improve acceptance and meaningful and sustainable adoption of the cashless policy by the majority of Nigerians.
Social implications
The recommendations that are proffered provide some rich insights to inform regulatory direction for the CBN to seamlessly phase-in the cashless policy and consequently drive down financial exclusion in Nigeria.
Originality/value
This study contributes to the policy discussion around the introduction of the cashless Nigeria project. The doctrinal research method highlights the policy intentions of the regulator in juxtaposition with lived experiences of Nigerians. This study offers recommendations to bolster financial inclusion, stability and integrity.
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Joel Bolton, Michele E. Yoder and Ke Gong
This study aims to observe and discuss an emerging disintermediation in transportation, finance and health care, and explain how these three key areas depend on intermediary…
Abstract
Purpose
This study aims to observe and discuss an emerging disintermediation in transportation, finance and health care, and explain how these three key areas depend on intermediary institutions that are the fruit of modern corporate governance conditions that find their roots in classical sociological theory.
Design/methodology/approach
The authors review and incorporate a diversity of research literature to explain the likelihood for the development and continuation of disintermediation.
Findings
The authors map two sociological perspectives (Emile Durkheim’s theory of interdependence and Herbert Spencer’s theory of contracts) to two modern corporate governance theories (resource dependence theory and agency theory). The authors then discuss the challenging social situation resulting from modern corporate governance and show how these conditions create the potential for a continuum of disintermediation across the specific and crucial economic sectors of transportation, finance and health care.
Originality/value
The implications of this theoretical integration can help organizational leaders navigate complex social and strategic issues and prepare for the consequences that may result from the emerging disintermediation.
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