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This paper investigates factors that influence the extent of corporate mandatory disclosure practices in New Zealand over a three‐year period. Researcher‐created disclosure‐scoring templates consisting of mandated information items from three regulatory sources were used to derive indexes of disclosure in financial annual reports of the sample companies. Regression analysis suggests that company age is the most critical factor in explaining the extent of mandatory disclosure practices of the companies. The results also indicate that company size, liquidity, profitability, existence of audit committee, and auditor‐type are consistently positively related to the extent of corporate mandatory disclosure. Further research opportunities are suggested.

This paper reports on the perceived effectiveness of 56 fraud‐detecting audit procedures used in the stock and warehousing cycle, and the factors that influence the likelihood of detecting fraud in this transaction cycle in New Zealand. We surveyed New Zealand auditors to ascertain their opinion on the effectiveness of these audit procedures. While respondents perceive less than half of the 56 audit procedures as being “more effective” in detecting fraud, more than half are perceived as “moderately effective”. A total of 15 audit procedures are perceived as being “less effective” in detecting fraud. The perceptions of respondents are not affected by the location of their employers in New Zealand, and the type of audit firm employing them. A logit regression analysis suggests that size of audit firm, auditor’s position tenure, and auditor’s years of experience are statistically significant predictors of the likelihood of detecting fraud in the stock and warehousing cycle.

Purpose – The overall purpose of this study is to investigate whether literacy levels and external user-pressure by the Uganda Revenue Authority affect the perceived quality of accounting information of Ugandan SMEs.

Design/methodology/approach – A postal questionnaire survey of 98 SMEs drawn from Kampala, Uganda was undertaken. Ordinary Least Squares (OLS) regression was used to determine whether literacy levels and external user-pressure affect the quality of accounting information controlling for firm size, accounting qualification and firm age.

Findings – The findings suggest that literacy levels and external user-pressure influence the perceived quality of accounting information. Accounting qualification and firm age were also found to be positively associated with the quality of accounting information. However, there is no significant relationship between firm size and quality of accounting information.

Originality/value – The study provides evidence of the effect of literacy and external user-pressure on the quality of accounting information in a developing country where such evidence does not currently exist.

Implications – Since accounting information is important for economic growth, the Ugandan government needs to spend more resources to improve the literacy especially among the SMEs. The Uganda Revenue Authority also needs to maintain pressure on SMEs to improve the quality of information provided by SMEs since such information is important for assessing tax payable.

To demonstrate existing definitional consensus on information literacy, and outline the main and unique areas of concern resulting from that consensus for libraries desiring to contribute to information literacy education.

Leading attempts at defining information literacy are examined to demonstrate their lack of substantive definitional differences, and to establish parameters for the library’s participation in information literacy education.

Examines the leading definitional contributions since the American Library Association’s 1989 seminal work on information literacy. Demonstrates the lack of substantive definitional differences between those and the ALA definition. Suggests librarians concentrate on the expectations deriving from such unanimity, and outlines those expectations.

Clarity of definitions provides more stable atmosphere for practical initiatives, while controversies over definitions distract from action. By pointing out the fundamental agreements between seemingly competing definitions of information literacy, this article underscores the need for librarians to fully concentrate on ways to achieve information literacy. By specifying the library’s unique place in that process and outlining the concrete things it can do, the article also provides practical guidance for more focused activity on the part of the library in information literacy education.

This article demonstrates a consistently overlooked definitional consensus on information literacy, and shows how the purported differences in definition actually represent delineations of steps and approaches that facilitate practical implementation. It also outlines the specific areas and activities that are legitimate responsibilities of the library in information literacy education, and notes areas outside the library’s reach.

The purpose of this study is to deepen the understanding of individuals’ flood disaster mitigation behaviour through the theoretical lens of self-determination theory (SDT). Specifically, the paper examines the influence of autonomy, competence and relatedness on individuals’ self-determined motivation for flood disaster mitigation. The study also examines whether self-determined motivation influences individuals’ flood disaster mitigation behaviour adoption.

Through a cross-sectional survey design, the study used a quantitative research approach for data collection and analyses. Specifically, data was analysed using the structural equation modelling technique.

The result of this study revealed that competence was the strongest predictor of self-determined motivation, followed by autonomy. The result further shows that self-determined motivation positively influences individual’s adoption of flood mitigation behaviour. However, the results showed that relatedness does not predict self-determined motivation for flood disaster mitigation.

To enhance the effectiveness of flood disaster mitigation social marketing campaigns, the SDT psychological needs constructs (particularly, competence and autonomy) can aid in assessing the motivation of the target population towards adopting mitigation behaviours. An assessment of motivation will help understand perception of flood risk and behavioural evaluation. The consideration of autonomy and competence on motivation will aid in developing effective campaigns to satisfy the needs of the target population.

The paper adds to the limited research that used SDT to understand a social marketing phenomenon.

This chapter gives a general overview of the book, indicates the rich diversity of information literacy (IL) and information behaviour (IB) work carried out and is organised into four broad areas moving from the strategic to the highly contextualised. The four areas are specifically: strategic view; delivering information literacy education; the link between university and work; beyond higher education. The approach for each chapter is summarised. This chapter also examines the inter-related nature of the concepts of information literacy and information behaviour. It shows how these ideas are contextualised, theorised and researched. The authors argue that far from being conflicting approaches to the same problem of information capability, they are, in fact, complementary. Though these are epistemologically different both have much to offer in terms of explanation and also as tools for fostering information capability. The history of information literacy and information behaviour is overviewed and their inter-relation explored. It is argued that information literacy can be viewed as the practitioners’ model for delivering information capability whilst information behaviour, being more research focussed, explains it. A diagram is presented at the end of the chapter which helps to highlight and summarise the distinctions and similarities between IB and IL research.

This paper aims to ascertain stakeholder’s willingness to contribute towards food banking implementation and further develops a framework for implementing food banks in developing country, Ghana.

Structured questionnaire was used to obtain response from 385 respondents using multistage sampling technique. Descriptive statistics was used to determine frameworks for food banking, whereas Heckman two-stage regression was used to analyse factors influencing stakeholder’s willingness to contribute towards food banking.

The results revealed that respondents preferred food banking with pantry, which is similar to the American model. Respondents were willing to contribute a minimum of (GH₵1–200, US$ ¢ 0.17-34.12) cedis and a maximum of GH₵ (400–600, US$ 68.23-102.35) monthly towards food bank implementation. Age, marital status and household head had a negative influence on stakeholders’ willingness to contribute towards food banking implementation, whereas income level and food bank awareness influenced willingness to contribute towards food bank implementation positively.

The study gives insight on stakeholder’s willingness to contribute towards food banking via cash or kind and further develops a framework for implementing food banking in Ghana.

This study provides empirical contributions and vital information about stakeholders preferred food banking models and framework for implementing food banking, which Government can use as a social intervention policy to help vulnerable Ghanaians. In addition, findings from the study can enlighten and guide non-governmental organizations, individual philanthropists and other corporate bodies who want to contribute to food security, food poverty, hunger alleviation and development through food banking implementation.

In a developing country such as Ghana where there remains a paucity of food banking research, this study adds to existing literature by providing vital information of stakeholders preferred food banking models and frameworks for implementing food banking.