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Article
Publication date: 21 December 2021

Gloria Ocran and Livingstone Divine Caesar

Despite the introduction of structural reforms to the students' loan scheme (SLS) in Ghana's higher education sector, patronage is still low. This paper aims to examine the…

Abstract

Purpose

Despite the introduction of structural reforms to the students' loan scheme (SLS) in Ghana's higher education sector, patronage is still low. This paper aims to examine the complexity of technological and behavioural factors underpinning the low rate of students' loan adoption in Ghana. It further contributes to the body of knowledge by exploring the moderating role of financial knowledge in the hypothesized relationships.

Design/methodology/approach

Using a positivistic research approach, a sample of 700 tertiary students with experience in accessing SLSs were surveyed. An 88% response rate was realized and the data analysed using descriptive statistics, exploratory and confirmatory factor analysis.

Findings

Four dimensions of technological factors (relative advantage, trialability, observability and compatibility) and two of behavioural factors (attitude and control behaviour) were positively related to adoption of the SLS. Financial knowledge only moderated the relationship between compatibility, attitude, behavioural control and students' loan adoption.

Practical implications

Financial knowledge plays a critical role in influencing the investment decisions of people. Management of SLSs needs to offer financial education to targeted parents/students to clear misconceptions. It is also imperative that all other technical challenges are addressed to enhance adoption rates for the SLS. Review of guarantor requirements is needed also.

Originality/value

This paper introduces financial knowledge as a moderating variable to investigate the hypothesized relationships. It offers a developing country insight into how technological/behavioural factors and financial knowledge might be impacting adoption of SLSs.

Details

Journal of Applied Research in Higher Education, vol. 14 no. 4
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 8 July 2022

Trang M.T. Phung

This study aims to provide evidence on the importance of parental financial heads in the family in promoting students' financial literacy levels and budgeting habits.

Abstract

Purpose

This study aims to provide evidence on the importance of parental financial heads in the family in promoting students' financial literacy levels and budgeting habits.

Design/methodology/approach

Using survey data on 730 college students in Vietnam, this study investigated the relationship between parental financial heads, students' financial literacy and budgeting habits. Multiple regression and logit function are the primary approaches in the study.

Findings

This study found a positive association between parental head roles and students' financial literacy and budgeting habits after controlling for demographics. Students whose parents are primarily responsible for financial decisions in the family perform higher in financial literacy and make a budget more frequently. The results are robust to alternative approaches.

Practical implications

This study’s results help parents, especially mothers who are often more vulnerable in the family, better understand the important role of being the financial deciders in the family and how this can increase their children's financial literacy and help their children manage money more effectively.

Originality/value

This is the first study to address the importance of parents' head roles in enhancing students' financial literacy and budgeting behaviour.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 3
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 19 May 2023

Abubakar Sadiq Muhammad and Tuğberk Kaya

This study aims to investigate and comprehend the key factors that affect citizens’ adoption of electronic government (e-government) in Nigeria. In addition, the exploration…

Abstract

Purpose

This study aims to investigate and comprehend the key factors that affect citizens’ adoption of electronic government (e-government) in Nigeria. In addition, the exploration intends to assess the potential determinants that may affect the Nigerian’s behavioural intention (BI) to adopt e-government services. The findings can be helpful for policymakers and government officials to provide e-government practices effectively.

Design/methodology/approach

The research adopted a quantitative method using the unified model of e-government adoption (UMEGA). In this study, data are collected from 410 citizens aged above 18 years old and analysed using partial least squares path modelling technique.

Findings

The results showed that performance expectancy and effort expectancy positively influenced attitude (ATT) towards e-government. In contrast, perceived risk negatively impacted ATT towards e-government. However, social influence did not have a significant influence. The results showed that ATT and facilitating conditions (FC) positively influenced the BI to use e-government services. The explanatory and predictive power of UMEGA in Nigeria accounted for 63.9%.

Originality/value

To the authors’ knowledge, no prior studies analysed citizens’ adoption of e-government in Nigeria. This study, however, filled this gap. This study has contributed to the current knowledge of e-government adoption in Nigeria, which policymakers and government officials can use.

Details

Journal of Information, Communication and Ethics in Society, vol. 21 no. 3
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 1 September 1983

Lyndon Jones

It is astonishing that so many people do not know the gross amount of their income, let alone the amount spent on them by their employers for fringe benefits. Some fringe benefits…

Abstract

It is astonishing that so many people do not know the gross amount of their income, let alone the amount spent on them by their employers for fringe benefits. Some fringe benefits are statutory — eg, employers have to pay National Insurance and allow so many weeks paid holiday each year; others are non‐statutory. These latter can cover a remarkable mix: eg, vacations, non‐contributory pensions, private health schemes, use of a car, tuition for study, “business” trips to exotic places, free or subsidised housing, marriage dowries, seats at the opera, use of a hunting lodge.

Details

Education + Training, vol. 25 no. 9
Type: Research Article
ISSN: 0040-0912

Article
Publication date: 4 January 2008

Dean Neu, Leiser Silva and Elizabeth Ocampo Gomez

The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption

2138

Abstract

Purpose

The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some settings but not in others.

Design/methodology/approach

In the macro portion of the study the authors document how World Bank loans in Latin America have encouraged the adoption of particular configurations of accounting and accountability practices. In the micro portion of the study, they analyze the cases of Guatemala and Mexico as a way of illustrating the ways in which the configuration of institutional players, capitals and habitus within these two sites have influenced the adoption of Bank recommended financial practices.

Findings

First, the analyses illustrate that the World Bank functions as an agent of diffusion via direct contact and through indirect modelling activities. Second, the analyses show that diffusion is not an automatic process – rather the predisposition of national governments, the embodied history of higher education and the distribution of capitals within the field influences whether financial reforms will be attempted. Third the analyses illustrate that, even when the introduction of new accounting and accountability mechanisms are attempted, other important field participants such as students can partially block the introduction of financial reforms.

Originality/value

The current study illustrates that international organizations such as the World Bank facilitate the diffusion of accounting and accountability practices but that local actors influence if, when and how accounting will be introduced and implemented.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 9 May 2018

Lucy Hunter Blackburn

This chapter considers how far political devolution has enabled the government in Wales to develop a distinctive approach to student funding. It examines in particular claims that…

Abstract

This chapter considers how far political devolution has enabled the government in Wales to develop a distinctive approach to student funding. It examines in particular claims that policy choices in Wales on student funding reflect a commitment to ‘progressive universalism’, a term sometimes used by policy-makers in Wales and elsewhere to describe combining means-tested and non-means-tested benefits. The chapter also explores the growing use of income-contingent loans, arguing that such loans complicate debates about targeting and universalism.

Details

Higher Education Funding and Access in International Perspective
Type: Book
ISBN: 978-1-78754-651-6

Keywords

Article
Publication date: 1 May 2015

Sarra Hamza Elleuch and Nelia Boulila Taktak

The purpose of this paper is to examine the earnings management practices of Tunisian banks after the publication of the first International Monetary Fund (IMF) report (2002) over…

Abstract

Purpose

The purpose of this paper is to examine the earnings management practices of Tunisian banks after the publication of the first International Monetary Fund (IMF) report (2002) over the period 1998-2007.

Design/methodology/approach

The study relies on a mixed model that combines both the quantitative and qualitative approaches. First of all, we use the quantitative method to measure the discretionary loan loss provisions based on the model of Cornett et al. (2009), and then we validate the quantitative findings by using the interview approach.

Findings

Since 2005, Tunisian banks have resorted less and less to accounting earnings management through the loan loss provisions, but conversely, real earnings management has been revealed instead by the sale of investment securities and the use of debt collection agencies. Despite the IMF recommendations, Tunisian banks continue to manage their earnings by changing only their strategies.

Practical implications

The findings of this study show that the regulation cannot avoid earnings management. Even if the regulation limits the discretion of the manager, the latter finds new alternatives to manipulate the earnings.

Originality/value

This is the first study that analyses the impact of the IMF recommendations on earnings management in an emerging economy.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 7 November 2016

Elissa Chin Lu

As students increasingly incur debt to finance their undergraduate education, there is heightened concern about the long-term implications of loans on borrowers, especially…

Abstract

As students increasingly incur debt to finance their undergraduate education, there is heightened concern about the long-term implications of loans on borrowers, especially borrowers from low socioeconomic backgrounds. Drawing upon the concepts of cultural capital and habitus (Bourdieu & Passeron, 1977), this research explores how student debt and social class intersect and affect individuals’ trajectory into adulthood. Based on 50 interviews with young adults who incurred $30,000–180,000 in undergraduate debt and who were from varying social classes, the findings are presented in terms of a categorization schema (income level by level of cultural capital) and a conceptual model of borrowing. The results illustrate the inequitable payoff that college and debt can have for borrowers with varying levels of cultural resources, with borrowers from low-income, low cultural capital backgrounds more likely to struggle throughout and after college with their loans.

Details

Paradoxes of the Democratization of Higher Education
Type: Book
ISBN: 978-1-78635-234-7

Article
Publication date: 1 March 1999

John E. Dean, Saul L. Moskowitz and Karen L. Cipriani

In 1997, Congress enacted legislation to transition the Student Loan Marketing Association (Sallie Mae) from status as a government-sponsored enterprise (GSE) to a fully-private…

Abstract

In 1997, Congress enacted legislation to transition the Student Loan Marketing Association (Sallie Mae) from status as a government-sponsored enterprise (GSE) to a fully-private, non-federally chartered organization. The process through which this legislation was enacted will have precedential value for future legislation affecting other GSEs.

This article reviews the unique context in which the Sallie Mae Privatization Act was considered and enacted. Sallie Mae was an active participant in the development of the privatization legislation, and Congress had little precedent in considering the diverse interests of stakeholders such as other entities involved in student loans, taxpayers, and Sallie Mae shareholders. Full assessment of the 1997 legislation requires a review of how the “privatizing” of Sallie Mae changes the student loan marketplace.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 11 no. 1
Type: Research Article
ISSN: 1096-3367

Abstract

Details

Public Policy and Governance Frontiers in New Zealand
Type: Book
ISBN: 978-1-83867-455-7

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