Search results

The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.

A qualitative methodological approach was applied. Data were collected from 29 semi-structured interviews with public sector auditors in Ukraine’s central government; secondary data analysis was also performed.

IAs’ role in Ukraine’s central government has changed significantly, with reforms attempting to move to performance auditing. Consequently, Ukrainian central government IAs appeared in the multi-expectation situation, due to the division of the role senders into two different areas. On one hand, IAs are expected to perform new roles set by the Ministry of Finance of Ukraine, while their traditional role as “watchdogs” is still expected by managers (heads of institutions). Diverging expectations resulted in the role conflict that impedes the change in IAs’ role and performance auditing introduction in the Ukrainian central government. Moreover, we identify factors that motivate IAs to prioritise managers’ expectations, while trying to cope with the existing role conflict in Ukraine’s central government.

This study makes a threefold contribution by enriching the understanding of auditors’ roles, role conflicts that public sector auditors may experience and factors that influence how auditors cope with such conflicts, through the lenses of role theory; exploring the change in roles with the emergence of performance auditing; and shedding light on public sector auditing in the less explored context of a post-Soviet country.

This paper seeks to provide a multi-theoretical explanation of the living practice of a public entity found in Uganda, an African developing country, which successfully enhanced public accountability.

A qualitative narrative enquiry through storytelling was used to portray the practices of public accountability. The perceptions of various individuals were obtained using in-depth interviews, from which a coherent story structured under the themes of context, actions, results and lessons was obtained.

Findings show that public entities that put in place oversight mechanisms and management structures, involve stakeholders and create an ethical work climate enhance public accountability. The results further show that the integration of theories (agency, stewardship, stakeholder and ethical work climate) promotes public accountability.

In terms of limitations and areas for future research, the study has been conducted on a single city authority to explain public accountability. Perhaps there is a need to conduct similar studies with other city authorities or a combination of organizations. The study has used a qualitative methodology through narrative enquiry to explain public accountability. Future studies can use a quantitative methodology, more so to test the proposed conceptual model of public accountability. Despite the study limitations, the results of this study remain relevant.

This study uses the positive story of a public entity from a developing country that successfully practiced public accountability. Consequently, from a practical perspective, the findings of this study can be used as a benchmark for promoting effective public accountability practices, especially in developing countries across the globe, where public accountability has proven to be a challenge. Furthermore, governments in developing countries can also use the study findings to strengthen public accountability policies in their respective countries.

The study suggests that enhancement in public accountability practice requires an approach that brings together a multiplicity of factors. The study affords public accountability practitioners an opportunity to replicate the successful accountability practices from the story. When public accountability is enhanced, service delivery in terms of social services by the public organizations is likely to improve, leading to better quality of life in the communities served.

The study is novel in its use of a positive story that depicts an entity from a developing country that successfully enhanced public accountability. To explain this phenomenon, the study uses a multi-theoretical approach, unlike prior studies.

This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.

Data of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.

The results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.

The findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.

This paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.

This paper focuses on governance in higher education in China. It sees that governance as distinctive on the world scale and the potential source of distinctiveness in other domains of higher education. By taking an historical approach, reviewing relevant literature and drawing on empirical research on governance at one leading research university, the paper discusses system organisation, government–university relations and the role of the Communist Party (CCP), centralisation and devolution, institutional leadership, interior governance, academic freedom and responsibility, and the relevance of collegial norms. It concludes that the party-state and Chinese higher education will need to find a Way in governance that leads into a fuller space for plural knowledges, ideas and approaches. This would advance both indigenous and global knowledge, so helping global society to also find its Way.

This study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.

The study introduces a unique approach using the combined methodologies of co-word analysis and main path analysis (MPA) by examining a broad collection of IF research articles.

The investigation identifies dominant themes and foundational works that have influenced the IF discipline. The data reveals prominent areas such as Shariah governance, financial resilience, ethical dimensions and customer-centric frameworks. The MPA offers detailed insights, narrating a journey from the foundational principles of IF to its current challenges and opportunities. This journey covers harmonizing religious beliefs with contemporary financial models, changes in regulatory landscapes and the continuous effort to align with broader socioeconomic aspirations. Emerging areas of interest include using new technologies in IF, standardizing global Islamic banking and assessing its socioeconomic effects on broader populations.

This study represents a pioneering effort to map out and deepen the understanding of the IF field, highlighting its dynamic evolution and suggesting potential avenues for future academic exploration.

This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.

This study is a doctrinal legal research that embraces a point-by-point comparative methodology with a library research technique.

This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Finally, this study finds that anti-corruption organisations in Nigeria are not efficient due to non-existence of the Federal Government’s political will to fight corruption, insufficient funds and absence of stringent implementation of the anti-corruption legal regime in the country.

Investigations reveal during this study that Nigerian National Petroleum Corporation (NNPC) operations are characterised with poor record-keeping, lack of accountability as well as secrecy in the award of oil contracts, oil licence, leases and other financial transactions due to non-disclosure or confidentiality clauses contained in most of these contracts. Also, an arbitration proceeding limit access to their records and some of these agreements under contentions. This has also limited the success of this research work and generalising its findings.

This study recommends, among other reforms, soft law technique and stringent execution of anti-corruption statutes. This study also recommends increment in financial appropriation to Nigeria’s anti-corruption institutions, taking into consideration the finding that a meagre budget is a drawback.

This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Corruption flourishes due to poor enforcement of anti-corruption laws and the absence of political will in offering efficient regulatory intervention by the government.

The study advocates the need for enhancement of anti-corruption agencies' budgets taking into consideration the finding that meagres budgets are challenge of the agencies.

Banditry and terrorism constitute serious security risks in Nigeria. This follows the fact that Nigeria is rated as one of the leading states in the world that is plagued by terrorism. Terrorists and bandits usually embark on predicate crimes such as kidnapping, smuggling, narcotics trade, and similar trades to finance their terrorist enterprises in Nigeria. The funds realized by criminals from nefarious sources such as sales of narcotics and ransom from kidnapping are usually laundered to make their criminal enterprises self-sustaining. Thus, all “dirty” money is laundered so as not to attract the attention of law enforcement agents. The funds realized through receipt of ransom from kidnapping, smuggling or funds from sponsors are laundered through channels such as bureau de change, which are difficult to monitor by the Nigerian authorities due, in part, to flaws and loopholes in the current anti-money laundering and anti-terrorist laws. This paper aims to adopt a doctrinal and qualitative desktop research methodology. In this regard, the current anti-money laundering and anti-terrorist laws are discussed to explore possible measures that could be adopted to remedy the flaws and loopholes in such laws and combat money laundering and financing of terrorism in Nigeria.

The article analyses the regulation and combating of money laundering and terrorist financing activities in Nigeria. In this regard, a doctrinal and qualitative research method is used to explore the flaws in the Nigerian anti-money laundering laws so as to recommend possible remedies in respect thereof.

It is hoped that policymakers and other relevant persons will use the recommendations provided in this article to enhance the curbing of money laundering and terrorist financing activities in Nigeria.

The article is not based on empirical research.

This study is important and vital to all policymakers, lawyers, law students and regulatory bodies in Nigeria and other countries globally.

The study seeks to curb money laundering and terrorist financing activities in Nigeria.

The study is based on original research which is focused on the regulation and combating of money laundering and terrorist financing activities in Nigeria.

Recent changes in university systems, debates on academic freedom, and changing roles of knowledge in society all point to questions regarding how higher education and research should be governed and the role of scientists and faculty in this. Rationalizations of systems of higher education and research have been accompanied by the questioning and erosion of faculty authority and challenges to academic collegiality. In light of these developments, we see a need for a more conceptually precise discussion about what academic collegiality is, how it is practiced, how collegial forms of governance may be supported or challenged by other forms of governance, and finally, why collegial governance of higher education and research is important.

We see collegiality as an institution of self-governance that includes formal rules and structures for decision-making, normative and cognitive underpinnings of identities and purposes, and specific practices. Studies of collegiality then, need to capture structures and rules as well as identities, norms, purposes and practices. Distinguishing between vertical and horizontal collegiality, we show how they balance and support each other.

Universities are subject to mixed modes of governance related to the many tasks and missions that higher education and research is expected to fulfill. Mixed modes of governance also stem from reforms based on widely held ideals of governance and organization. We examine university reforms and challenges to collegiality through the lenses of three ideal types of governance – collegiality, bureaucracy and enterprise – and combinations thereof.

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies.

This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible.

The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method.

This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments.

The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development.

To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.

The purpose of this study is to analyze the relationship between citizen participation and the level of trust in government’s decisions and policies; as well as examining the impact of disclosure of information on the level of citizens’ engagement with governments’ projects. In addition, testing the real motives behind Egyptian citizens’ participation in financing national projects. The study is applied to the “New Suez Canal,” which was finished in only one year opposing the three years implementation period suggested by some studies.

The researcher depended on secondary and primary data as well in working on this paper. She used secondary data gathered from scholars and from domestic and international institutions. Then, she conducted a field study and collected data through distributing 384 Likert Scale questionnaires containing 34 self-administered among respondents to test the following: 1. Citizens perceptions regarding the level of trust in government’s decisions and policies. 2. The impact of citizens’ trust on their willingness to participate in governments’ projects. 3. Is ‘public service motivation’ (PSM) behind citizens’ willingness of participating in national projects. 4. Is the ‘high expected profit of Suez Canal Investment Certificates’ behind citizens participation in national projects.

H1 and H2 have been accepted as trust, transparency and citizen participation proved to be important pillars of building a participatory government. Moreover, citizens’ participation in national projects encouraged national and international enterprises to invest in the canal provision. H3 and H4 are accepted and the statistical study revealed dual contradicting results regarding the motive of citizens’ financial participation in the New Suez Canal project. The justification for the contradiction is that right after the 2011 up-rise, Egyptian citizens were overwhelmed with patriot emotions and feelings pushing them to participate in national projects. At the same time this patriot drive was moderated by the “performance-based rewards and citizens” self-interests’ pushed by the Egyptian government (offering a high-interest rate for Suez Canal Certificates at that time). Citizens might be motivated to participate in national projects triggered by many factors: public service drive – patriotism or self-interest.

The study needs further deeper investigation and empirical pieces of evidence to answer the following questions: would different participatory actions result differently in other circumstances? Do individuals’ levels of PSM vary over time? Besides, the researcher needs to find ways to test PSM against various motives such as self-interest, which needs to be confirmed empirically.

The author came up with important recommendations for central government and decision-makers in Egypt and is based upon the study’s statistical results. The most important recommendations were: central government and decision-makers should frame a policy designed to promote citizens’ participation in decision-making drawing on the guidelines for civil participation in political decision-making. Decision-makers in the central government should work local and regional authorities to update and improve local and regional regulations concerning the participation of citizens in local public life and promote a culture of democratic participation shared by communities and local authorities. Performance-based rewards (high-interest rate) are moderating the citizens’ public service motivation (PSM – patriot sense) and citizens may be motivated by different factors such as public service drive – patriotism or self-interest.

The study is tackling an important issue, which is civil participation in political decision-making. It is also discussing promoting cultural awareness regarding the importance of democratic participation shared by communities and local authorities. The study came up with certain findings proving Egyptian civil society’s willingness in participating with the government in national projects; believing in its socio-economic benefits.

Finally, the study is of value, as it could be considered a pilot study representing the outcomes of citizen participation in national projects; in addition, it can be considered as a road map to policymakers. Moreover, the findings provide a set of recommendations and policies for governments and decision-makers to undertake tangible actions to accelerate citizen participation in further projects and decisions and be able to establish a democratic system in developing countries.