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1 – 10 of over 55000Abdullah Alkraiji, Thomas Jackson and Ian Murray
This paper seeks to carry out a critical study of health data standards and adoption process with a focus on Saudi Arabia.
Abstract
Purpose
This paper seeks to carry out a critical study of health data standards and adoption process with a focus on Saudi Arabia.
Design/methodology/approach
Many developed nations have initiated programs to develop, promote, adopt and customise international health data standards to the local needs. The current status of, and future plans for, health data and related standards in developing countries are still questionable due to the absence of government actions, plans and related studies. However, the development of interoperable standards not only technically defines a method of interoperation between the different systems in a network but most importantly represents a proposal for the future of complex socio‐technical systems that is the shape of a national health information network and therefore a complex balance between different types of requirements including organisational, social and managerial aspects must be managed. This reaffirms the need for a more in‐depth study to evaluate the adoption of health information technology‐related standards at the decision‐making stage in developing countries. Based on diffusion of innovation theory and the theories surrounding the economics of standards, a case study method was applied in Saudi Arabia to study the adoption process of health data standards.
Findings
The preliminary analysis findings revealed that there are 18 factors influencing the decision‐making adoption process of acquiring certain standards.
Research limitations/implications
Qualitative study methods have been employed in the present study that have shed light on the many issues that need to be addressed in this field. Studies involving other countries including advanced nations should be done for which the present results have economic, social and educational implications.
Practical implications
The present study and findings should help inform policy and decision makers in developing health systems with the potential creation of information and structure that can sustain future and improved systems.
Originality/value
This paper makes a novel contribution at both academic and practical levels since both the academics and practitioners, who are devoted to the ongoing use of health data standards, still lack a significant body of evidence with regard to the factors that influence their adoption.
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Lars Moratis and Alice Tatang Widjaja
This article aims to report on original empirical research on the comprehensive corporate social responsibility (CSR) standards International Organization for Standardization…
Abstract
Purpose
This article aims to report on original empirical research on the comprehensive corporate social responsibility (CSR) standards International Organization for Standardization (ISO) 26000 and the CSR Performance Ladder and identifies determinants for the adoption of CSR standards. In addition, it reviews and adds to literature on CSR standards adoption.
Design/methodology/approach
The empirical data were derived from interviews with CSR experts in The Netherlands.
Findings
The findings of our research show that the demands and wishes of customers, the attitude of a company’s management, the market position of the standard-developing organization and several tangible and intangible characteristics of the standard itself are particularly relevant for the adoption of CSR standards.
Research limitations/implications
The article aimed at reaching analytical generalization instead of statistical generalization and was focused on The Netherlands. Differences across industries and sectors were not taken into account in this exploratory study. Having said this, we still think the article provides valuable insights.
Practical implications
Our research identifies “buttons” for policymakers trying to stimulate business to engage with CSR. It may help predict which CSR standards may surface as dominant and can also be used to inform the design and development of new CSR standards. Finally, it may also serve as input for (marketing) strategies by standardization organizations worldwide and other organizations that have taken CSR standardization initiatives as well as non-governmental organizations and even consultancies to spur the adoption of CSR standards as a means of CSR implementation.
Originality/value
The article presents original empirical material on CSR standards adoption and contributes to the literature on this topic with insights on determinants’ CSR standards adoption.
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Abdullah Ibrahim Alkraiji, Thomas Jackson and Ian Murray
Recent studies indicated that the level of adoption of health data standards in healthcare organisations remains frustratingly low worldwide although health data standards have…
Abstract
Purpose
Recent studies indicated that the level of adoption of health data standards in healthcare organisations remains frustratingly low worldwide although health data standards have been perceived to be an essential tool for interoperability barriers within health information systems. The relevant literature still lacks significant studies concerning the issues of the adoption process of health data standards in healthcare organisations, and in particular those in developing nation. In addressing this gap in knowledge, the purpose of this paper is to investigate the adoption decision of health data standards in tertiary healthcare organisations in Saudi Arabia, and to develop a technology-organisation-environment list that contains the critical factors influencing their adoption.
Design/methodology/approach
A multiple-case study methodology was conducted in Saudi Arabia and different data collection methods were used included semi-structured interviews with different decision makers at various levels and departments of the subject organisations, and documents analysis to identify critical factors to the adoption decision of health data standards.
Findings
The findings demonstrated a list of key factors from different aspects impacting the adoption decision of health data standards in the subject organisations. The technological factors are complexity and compatibility of health data standards, IT infrastructure, switching costs, market uncertainties, systems integration and enhancing the use of advanced systems. The main organisational factors are the lack of adequate policies and procedures and information management plan, resistance to change, data analysis and accreditation. The core environmental factors are the lack of national regulator and data exchange plan, national healthcare system and the shortage of professionals.
Research limitations/implications
The results from the qualitative data were difficult to generalise to other populations. For example, the structure of the health sector varies from country to country as each health sector has its own characteristics that affect and are affected by national circumstances. In order to provide a more grounded theory resulting from a qualitative study, further examination by conducting quantitative studies is required. In addition, the TOE approach does not take into account the sociotechnical issues and further research is required in this area.
Practical implications
The investigation into the adoption decision of health data standards in tertiary healthcare organisations in Saudi Arabia has led to the development of a technology-organisation-environment list that contains the critical factors influencing their adoption. The research outcome has addressed the gap in knowledge of the adoption of health data standards in healthcare organisations. It also provides the decision maker, and in particular those in developing nations, with better understanding of the adoption process of those standards to better judge and to develop suitable strategy of adoption interventions.
Originality/value
Although recent studies indicated that the level of adoption of health data standards in healthcare organisations remains frustratingly low, the prior studies related to health data standards missed out on the exploration of the adoption decision of different types of health data standards in healthcare organisations and the critical factors influencing their adoption. Research on health data standards adoption based out of a developing country such as Saudi Arabia can also potentially provide several new insights on standards practices.
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Sherif El-Halaby, Hesham Albarrak and Rihab Grassa
The economic consequence for adopting accounting standards is one of the growing and valuable topics in accounting research. The purpose of this paper is to address the question…
Abstract
Purpose
The economic consequence for adopting accounting standards is one of the growing and valuable topics in accounting research. The purpose of this paper is to address the question whether the adoption of Islamic standards that are issued by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFIs) has a positive effect on the level of earnings management (EM) in the Islamic banks (IBs) setting. The authors measure, in general, the impact of AAOIFI for adopter and non-adopter banks. This paper furthermore investigates whether IBs adopting AAOIFI as compulsory or as voluntary adopters, in general, are being less engaged in earnings manipulation.
Design/methodology/approach
Using empirical data from 143 IBs across 26 different countries from 2014 to 2018, the paper uses a linear regression model and probit regression analysis that group the banks investigated in this paper into adopters and non-adopters. Additional probit regressions were performed to test to what extent the status of AAOIFI adoption (compulsory or voluntary adopters) has an impact of EM.
Findings
The adoption of AAOIFI generally is associated with a reduction in the EM level. Furthermore, adopter IBs for AAOIFI is least involved in EM as compared to non-adopter IBs. In addition, the findings of this paper indicate that IBs across countries that mandate AAOIFI standards are less engaged in earnings manipulation as compared to other IBs in countries that adopt AAOIFI as voluntary standards.
Research limitations/implications
The results reported in this paper provide insights to central banks and regulators regarding the prominence of mandates of AAOIFI standards for IBs to enhance the trust level of stakeholders by reducing the unethical behavior (EM). In addition, this paper supports the applicability of AAOIFI standards for IBs rather than the conventional standards such as IFRS or local GAAP.
Originality/value
To the best of the authors’ knowledge, the findings are unique at two levels. First, the paper provides evidence on the economic consequences of using AAOIFI in the context of IBs which was not explored by previous research. Second, the paper extends the investigation of the impact of AAOIFI adoption for adopters verses non-adopters, as well as for mandatory verses voluntary adoption of AAOIFI.
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Alain Yee‐Loong Chong and Keng‐Boon Ooi
This study aims to empirically examine the factors that affect the adoption of RosettaNet standards. The four factors examined in this study are partners' power, trust, products'…
Abstract
Purpose
This study aims to empirically examine the factors that affect the adoption of RosettaNet standards. The four factors examined in this study are partners' power, trust, products' characteristics, and government influence.
Design/methodology/approach
Original research using a self‐administered questionnaire that was distributed to 400 Malaysian electrical and electronics (E&E) organizations. The hypotheses were tested by employing binary logistic regression analysis.
Findings
The results show that partners' power, trust, and products' characteristics have significant and positive effects on the adoption of RosettaNet standards.
Research limitations/implications
The generalisability of the findings is limited as the study focuses only on E&E industry in Malaysia.
Practical implications
Organizations planning to adopt RosettaNet standards will be able to make managerial decisions based on the findings from this research.
Originality/value
The findings made a contribution in terms of creating an understanding of the influence of the adoption of RosettaNet standards. This study has filled previous research gap by advancing the understanding between the association of adoption factors and RosettaNet standards adoption.
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Mahesh Joshi, Prem W. Senarath Yapa and Diane Kraal
The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to…
Abstract
Purpose
The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional accounting bodies.
Design/methodology/approach
The study uses survey approach to seek perceptions of professional accountants in these three countries with a view to understanding their perceptions regarding the socio-economic issues related to the adoption of the IFRS and role of social institutions. The study also uses appropriate statistical tests for interpretation of the data.
Findings
The analysis of the data shows that accounting professionals in Singapore, Malaysia and Indonesia strongly supported IFRS adoption; their opinions did not differ significantly by place of training, experience or professional qualifications. Respondents agreed that their countries benefited economically from harmonisation with global accounting standards. The surveyed accountants believed that pressure from international agencies was instrumental in the adoption of IFRS in the region. The findings also show that governments, the media and professional accounting bodies have supported the adoption, communication and application of IFRS.
Originality/value
This is the first study examining the role of social and professional institutions in the adoption of the IFRS and one which also provides an inter-country comparison of accountant’s perspectives on adoption of the IFRS among three ASEAN countries.
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Elisabeth Penti Kurniawati and Didi Achjari
This study aims to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. In addition, this study examines the…
Abstract
Purpose
This study aims to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. In addition, this study examines the strength of auditing and reporting standards (SARS) that mediate the relationship.
Design/methodology/approach
Agency theory and bonding theory were applied in this paper to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. Data from 130 countries during three years were collected from Transparency International, Worldwide Governance Indicators, International Federation of Accountants, World Economic Forum, World Bank, Freedom House and World Justice Project. Hypotheses were tested using partial least squares structural equation modeling.
Findings
The results show a positive impact of the adoption of international accounting and auditing standards on corruption perception, directly and indirectly, through the SARS.
Practical implications
The results provide an insight into corruption eradication strategy through the adoption of international accounting and auditing standards and strengthen the auditing and reporting standards.
Originality/value
This study is distinctive, as no study has yet examined the impact of the adoption of international accounting standards construct, which contains International Financial Reporting Standards and International Standards on Auditing, on the corruption perception. The corruption perception construct is developed by combining the corruption perception index and the control of corruption indicators.
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Salma Damak-Ayadi, Nesrine Sassi and Moujib Bahri
The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for small and…
Abstract
Purpose
The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for small and medium-sized entities (IFRS for SMEs). This study used the neo-institutional theory and the economic theory of networks to explain why countries choose to adopt IFRS for SMEs.
Design/methodology/approach
This study is based on logistic regression analysis to investigate 177 countries, including 77 jurisdictions that adopted IFRS for SMEs between 2009 and 2015.
Findings
The findings confirm that the adoption of IFRS for SMEs is significantly related to law enforcement quality, culture, trading networks and economic growth. At the institutional level, coercive and normative isomorphism was found to be positively associated with IFRS for SMEs adoption. The results show also that the quality of the audit has no significant effect on the adoption of IFRS for SMEs. However, the joint effect of the quality of audit and quality of law enforcement is significantly related to the adoption of IFRS for SMEs.
Practical implications
The study contributes to a better understanding of the factors influencing the implementation of IFRS for SMEs standard across the globe and could be used to predict a country’s decision to adopt this standard.
Originality/value
This study contributes to the literature on international accounting harmonization by examining both environmental and institutional factors that influence the adoption of IFRS for unlisted private companies.
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Rahma Ben Salem and Salma Damak Ayadi
This study aims to explain why some countries have quickly embraced IFRS standards while others have partially adopted IFRS and others have been resisting using a model borrowed…
Abstract
Purpose
This study aims to explain why some countries have quickly embraced IFRS standards while others have partially adopted IFRS and others have been resisting using a model borrowed from social psychology that appeals to cultural differences.
Design/methodology/approach
After selecting a sample of 30 countries, the data were analyzed through hierarchical cluster analysis. The results indicate that the sampled countries are classified into seven categories according to the degree of application of international standards. The ordinal regression is used to identify cultural and institutional factors that influence the adoption of IFRS.
Findings
The findings show that interpersonal communication promotes the application of international standards while open-mindedness, ethnocentrism and knowledge of the host culture prevent the transition to a strategy of adoption. The authors have also found out an empirical support for the two institutional isomorphic pressures (coercive and mimetic) on the adoption of IFRS at the national level. While the opening to the international economy encourages countries to set a strategy of adoption, civil liberties and political rights, taxation and innovation impede such adoption.
Practical implications
The study contributes to a better understanding of the factors influencing the implementation of IFRS. It provides to institutional theorists, accounting scholars and policymakers a cultural and institutional model for effective IFRS adoption conditions: promote intercultural interactions; master IFRS does not automatically mean applying them; encourage openness to the global economy; review the taxation system and accounting education programs and especially; and allow some flexibility for standard setters. This study can also assist regulators to verify their policies for the enforcement of IFRS. This paper will also be useful for future research studying the links between human behavior and the choice of new accounting standards through acculturation theory.
Originality/value
Through the acculturation theory, five new cultural dimensions developed by Ben Salem et al. (2019) are used for the first time to define the choice of accounting systems developed to international standards. This study empirically verified the predictive validity of these dimensions on the adoption of IFRS. Previous research have been based on the relationship between culture and disclosure using mainly the Hofstede dimensions. There is, therefore, a shortage of studies analyzing the culture and adoption of IFRS in individual countries. This study provides a cultural and institutional model of IFRS implementation conditions. Similarly, the research included taxation, which is not addressed by previous research, and their relevance in explaining the recourse to IFRS standards is confirmed.
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Sara Abdullah Bakr and Christopher J. Napier
The paper investigates attitudes towards and perceptions of the adoption of the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs) in…
Abstract
Purpose
The paper investigates attitudes towards and perceptions of the adoption of the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs) in Saudi Arabia, immediately before and during the period of adoption.
Design/methodology/approach
The study adopts an interpretive approach, using a new institutional theory framework, drawing on concepts of institutional isomorphism and institutional logics. Research was undertaken using extensive interviews of business owners and managers, accountants, auditors, regulators and others. Interviewees were identified using snowball sampling, and the paper discusses the appropriateness of this method for research in management in MENA countries.
Findings
The adoption of IFRS, and in particular IFRS for SMEs, in Saudi Arabia can be understood best as an example of mimetic isomorphism, as many respondents suggested that the country adopted these standards in order to emulate other countries in the Gulf Cooperation Council and the G20 group of countries.
Practical implications
The study examines issues relating to the adoption of IFRS for SMEs in an emerging economy where adoption was not imposed by international financial institutions.
Originality/value
In addition to being the first study of the adoption of IFRS for SMEs in Saudi Arabia, the paper examines snowball sampling as a particularly useful method in MENA countries.
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