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Article
Publication date: 16 January 2024

Arief Rijanto

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in…

Abstract

Purpose

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Design/methodology/approach

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

Findings

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

Research limitations/implications

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Practical implications

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

Originality/value

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 30 January 2024

Li Si and Xianrui Liu

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the…

Abstract

Purpose

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the relationship between data development and utilization, open sharing, data security and to reduce the ethical risks that may arise from data sharing and utilization.

Design/methodology/approach

This study explores the framework and collaborative network of research data ethics policies by using the UK as an example. 78 policies from the UK government, university, research institution, funding agency, publisher, database, library and third-party organization are obtained. Adopting grounded theory (GT) and social network analysis (SNA), Nvivo12 is used to analyze these samples and summarize the research data ethics governance framework. Ucinet and Netdraw are used to reveal collaborative networks in policy.

Findings

Results indicate that the framework covers governance context, subject and measure. The content of governance context contains context description and data ethics issues analysis. Governance subject consists of defining subjects and facilitating their collaboration. Governance measure includes governance guidance and ethics governance initiatives in the data lifecycle. The collaborative network indicates that research institution plays a central role in ethics governance. The core of the governance content are ethics governance initiatives, governance guidance and governance context description.

Research limitations/implications

This research provides new insights for policy analysis by combining GT and SNA methods. Research data ethics and its governance are conceptualized to complete data governance and research ethics theory.

Practical implications

A research data ethics governance framework and collaborative network are revealed, and actionable guidance for addressing essential aspects of research data ethics and multiple subjects to confer their functions in collaborative governance is provided.

Originality/value

This study analyzes policy text using qualitative and quantitative methods, ensuring fine-grained content profiling and improving policy research. A typical research data ethics governance framework is revealed. Various stakeholders' roles and priorities in collaborative governance are explored. These contribute to improving governance policies and governance levels in both theory and practice.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 9 April 2024

Ishrat Ayub Sofi, Ajra Bhat and Rahat Gulzar

The study aims to shed light on the current state of “Dataset repositories” indexed in Directory of Open Access Repositories (OpenDOAR).

Abstract

Purpose

The study aims to shed light on the current state of “Dataset repositories” indexed in Directory of Open Access Repositories (OpenDOAR).

Design/methodology/approach

From each repository/record information, the Open-Access Policies, Open Archives Initiative Protocol for Metadata Harvesting (OAI-PMH), year of creation and the number of data sets archived in the repositories were manually searched, documented and analyzed.

Findings

Developed countries like the United Kingdom and the USA are primarily involved in the development of institutional open-access repositories comprising significant components of OpenDOAR. The most extensively used software is DSpace. Most data set archives are OAI-PMH compliant but do not follow open-access rules. The study also highlights the sites’ embrace of Web 2.0 capabilities and discovers really simple syndication feeds and Atom integration. The use of social media has made its presence known. Furthermore, the study concludes that the number of data sets kept in repositories is insufficient, although the expansion of such repositories has been consistent over the years.

Practical implications

The work has the potential to benefit both researchers in general and policymakers in particular. Scholars interested in research data, data sharing and data reuse can learn about the present state of repositories that preserve data sets in OpenDOAR. At the same time, policymakers can develop recommendations and policies to assist in the construction and maintenance of repositories for data sets.

Originality/value

According to the literature, there have been numerous studies on open-access repositories and OpenDOAR internationally, but no research has focused on repositories preserving content-type data sets. As a result, the study attempts to uncover various characteristics of OpenDOAR Data set repositories.

Details

Digital Library Perspectives, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5816

Keywords

Article
Publication date: 29 November 2023

Ishrat Ayub Sofi and Aasif Ahmad Mir

This study aims to highlight the many distinguishing characteristics of open-access repositories that archive “Patents” in the Directory of Open-Access Repositories (OpenDOAR…

Abstract

Purpose

This study aims to highlight the many distinguishing characteristics of open-access repositories that archive “Patents” in the Directory of Open-Access Repositories (OpenDOAR) provided by Asian nations.

Design/methodology/approach

The OpenDOAR was chosen as a data collection tool that provides a quality-assured list of repositories indexed globally. The data was extracted on 28 March 2023.

Findings

The study found that only eight Asian countries contributed to open-access repositories on OpenDOAR, with China being the highest contributor. These countries mainly focused on institutional repositories, primarily using DSpace and English as the main language interface. Web 2.0 tools, especially RSS and Atom, were commonly used, along with some presence of social media platforms on the sites, although to a lesser extent. While many repositories followed the OAI-PMH protocol, a considerable portion did not adopt open-access policies.

Originality/value

To the best of the authors’ knowledge, this study is the first one that brings to light the different features of repositories archiving one of the important content types, i.e. “Patents” in the OpenDOAR by Asian countries.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 25 January 2024

Besiki Stvilia and Dong Joon Lee

This study addresses the need for a theory-guided, rich, descriptive account of research data repositories' (RDRs) understanding of data quality and the structures of their data…

Abstract

Purpose

This study addresses the need for a theory-guided, rich, descriptive account of research data repositories' (RDRs) understanding of data quality and the structures of their data quality assurance (DQA) activities. Its findings can help develop operational DQA models and best practice guides and identify opportunities for innovation in the DQA activities.

Design/methodology/approach

The study analyzed 122 data repositories' applications for the Core Trustworthy Data Repositories, interview transcripts of 32 curators and repository managers and data curation-related webpages of their repository websites. The combined dataset represented 146 unique RDRs. The study was guided by a theoretical framework comprising activity theory and an information quality evaluation framework.

Findings

The study provided a theory-based examination of the DQA practices of RDRs summarized as a conceptual model. The authors identified three DQA activities: evaluation, intervention and communication and their structures, including activity motivations, roles played and mediating tools and rules and standards. When defining data quality, study participants went beyond the traditional definition of data quality and referenced seven facets of ethical and effective information systems in addition to data quality. Furthermore, the participants and RDRs referenced 13 dimensions in their DQA models. The study revealed that DQA activities were prioritized by data value, level of quality, available expertise, cost and funding incentives.

Practical implications

The study's findings can inform the design and construction of digital research data curation infrastructure components on university campuses that aim to provide access not just to big data but trustworthy data. Communities of practice focused on repositories and archives could consider adding FAIR operationalizations, extensions and metrics focused on data quality. The availability of such metrics and associated measurements can help reusers determine whether they can trust and reuse a particular dataset. The findings of this study can help to develop such data quality assessment metrics and intervention strategies in a sound and systematic way.

Originality/value

To the best of the authors' knowledge, this paper is the first data quality theory guided examination of DQA practices in RDRs.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 23 August 2023

Musediq Tunji Bashorun, Yusuf Ayodeji Ajani and Olaronke Oyinlola Fagbola

This paper aims to explore the deep Web as a solution for displacement and replacement challenges in libraries, addressing the challenges, benefits, strategies and case studies.

Abstract

Purpose

This paper aims to explore the deep Web as a solution for displacement and replacement challenges in libraries, addressing the challenges, benefits, strategies and case studies.

Design/methodology/approach

The paper synthesizes existing literature on deep Web integration in libraries, providing a comprehensive analysis of insights from scholarly articles, case studies and expert opinions.

Findings

The deep Web grants libraries access to unique content, improving information access, fostering collaboration and enabling personalized content. However, security, privacy, ethics and data protection must be considered.

Originality/value

This paper contributes to the literature by providing a comprehensive examination of deep Web integration in libraries, offering valuable recommendations for navigating the changing landscape and leveraging the deep Web’s potential.

Details

Library Hi Tech News, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0741-9058

Keywords

Open Access
Article
Publication date: 14 March 2023

Ouma Malatji and Ngoako Solomon Marutha

This study aims to investigate a framework for implementation of legislative framework governing records management throughout the life cycle in the Limpopo provincial government…

3341

Abstract

Purpose

This study aims to investigate a framework for implementation of legislative framework governing records management throughout the life cycle in the Limpopo provincial government of South Africa.

Design/methodology/approach

This quantitative multi-method study used a semi-structured questionnaire, document analysis and interviews to collect data. The dominant approach was quantitative, with some support from limited qualitative data, which served to clarify the statistical data. No sampling method was applied, as the study targeted the entire population of 135 records management participants from the provincial departments with the questionnaire, while nine participants from provincial archives participated in interviews.

Findings

The study revealed that the role of the provincial archives in enforcing compliance with legislative frameworks for the proper management of records was always disrupted by a lack of key resources such as staffing, for inspecting and training records-creating departments and working resources at the departmental levels.

Research limitations/implications

The findings will contribute to the field in respect of future studies into compliance with records management legislation, and the proposed framework may be applied as a theoretical basis for, or part of, a conceptual framework.

Practical implications

The study will serve as a resource or benchmark for archivists and records management professionals in the industry, as they count amongst the policymakers who find ways of monitoring, evaluating and enforcing compliance with the legislation governing proper records management.

Social implications

The proper implementation of recommendations from this study will lead to significant improvements in the management of records with enduring value, allowing them to finally be transferred to an archival repository to serve the public interest as heritage, national memory, or resources for researchers and authors, amongst others.

Originality/value

The study proposes a framework for implementation of legislation governing records management with greater ease in the Limpopo provincial government of South Africa.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 10 May 2022

Murtaza Ashiq and Nosheen Fatima Warraich

Data librarianship, or data-driven librarianship, is the combination of information science, data science and e-science fields and is gaining gradual importance in the library…

Abstract

Purpose

Data librarianship, or data-driven librarianship, is the combination of information science, data science and e-science fields and is gaining gradual importance in the library and information science (LIS) profession. Hence, this study investigates the data librarianship core concepts (motivational factors, challenges, skills and appropriate training platforms) to learn and successfully launch data librarianship services.

Design/methodology/approach

A survey method was used and the data were collected through online questionnaire. Purposive sampling method was applied and 132 responses were received with 76 respondents from the public and 56 from the private sector universities of Pakistan. The statistical package for social sciences (SPSS version 25) was used, and descriptive and inferential statistics were applied to analyzed the data.

Findings

LIS professionals understand the importance of data-driven library services and perceive that such services are helpful in evolving the image of the library, helping with the establishment of institutional data repositories/data banks, developing data resources and services for library patrons and especially researchers, and receiving appreciation and acknowledgment from the higher authorities. The major challenges that emerged from the data were: missing data policies, limited training opportunities for data librarianship roles, no additional financial benefits, lack of infrastructure and systems, lack of organizational support for the initiation of data-driven services, and lack of skills, knowledge and expertise. Data librarianship is in its early stages in Pakistan, and consequently, the LIS professionals are lacking basic, advanced and technical data-driven skills.

Research limitations/implications

The policy, theoretical and practical implications describe an immediate need for framing data policies. Such policies will help the libraries or any other relevant entities to store the data and assign metadata and documentation in such a way that it is easy to retrieve and reusable for others.

Originality/value

This is the first study in Pakistan to investigate the perceptions of LIS professionals about data librarianship core concepts: motivational factors, challenges, skills and appropriate training platforms to grasp data-driven skills and successfully launch library services.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 26 December 2023

Asad Ullah Khan, Zhiqiang Ma, Mingxing Li, Liangze Zhi, Weijun Hu and Xia Yang

The evolution from emerging technologies to smart libraries is thoroughly analyzed thematically and bibliometrically in this research study, spanning 2013 through 2022. Finding…

Abstract

Purpose

The evolution from emerging technologies to smart libraries is thoroughly analyzed thematically and bibliometrically in this research study, spanning 2013 through 2022. Finding and analyzing the significant changes, patterns and trends in the subject as they are represented in academic papers is the goal of this research.

Design/methodology/approach

Using bibliometric methodologies, this study gathered and examined a large corpus of research papers, conference papers and related material from several academic databases.

Findings

Starting with Artificial Intelligence (AI), the Internet of Things (IoT), Big Data (BD), Augmentation Reality/Virtual Reality and Blockchain Technology (BT), the study discusses the advent of new technologies and their effects on libraries. Using bibliometric analysis, this study looks at the evolution of publications over time, the geographic distribution of research and the most active institutions and writers in the area. A thematic analysis is also carried out to pinpoint the critical areas of study and trends in emerging technologies and smart libraries. Some emerging themes are information retrieval, personalized recommendations, intelligent data analytics, connected library spaces, real-time information access, augmented reality/virtual reality applications in libraries and strategies, digital literacy and inclusivity.

Originality/value

This study offers a thorough overview of the research environment by combining bibliometric and thematic analysis, illustrating the development of theories and concepts during the last ten years. The results of this study helps in understanding the trends and future research directions in emerging technologies and smart libraries. This study is an excellent source of information for academics, practitioners and policymakers involved in developing and applying cutting-edge technology in library environments.

Article
Publication date: 12 September 2023

Maryam Tahir Khokhar, Muhammad Rafiq and Amara Malik

Open access (OA) has emerged as a modern academic publishing paradigm that strives to provide all members of society with free access to scholarly knowledge. This study aims to…

Abstract

Purpose

Open access (OA) has emerged as a modern academic publishing paradigm that strives to provide all members of society with free access to scholarly knowledge. This study aims to assess the behavior of faculty members to publish in OA journals from the perspective of the decomposed theory of planned behavior (DTPB).

Design/methodology/approach

A quantitative survey research design based on a cross-sectional survey approach was applied to investigate the phenomenon. The data were collected through a structured questionnaire from 338 faculty members of two large universities in Pakistan.

Findings

The findings of the study indicate that behavioral intentions (β = 0.664, p < 0.01), subjective norms (β = 0.159, p < 0.01) and perceived behavioral control (β = 0.238, p < 0.01) positively while attitude toward behavior negatively affected the actual behavior of the university faculty members to publish in OA journals.

Research limitations/implications

The study offers theoretical implications for researchers and practical implications for educational authorities, policymakers and funding agencies.

Originality/value

The study fills the literature gap and offers insight into the OA publishing behavior of academicians from the perspective of DTPB.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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