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1 – 10 of 24Samuel Kojo Agyemang, Paschal Ohalehi, Oscar Chijoke Mgbame and Kolawole Alo
This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.
Abstract
Purpose
This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.
Design/methodology/approach
The issues surrounding the Ghana Audit Service (GAS) reports issued to parliament were reviewed using socio-legal methodology. The discussion as well as the theoretical contribution is informed by stakeholder theory.
Findings
The findings show matching of irregularities as reported by regular audit reports to schemes of occupational fraud and abuse as well as how the power to surcharge and disallow would serve as a deterrence mechanism in the fight against occupational fraud.
Practical implications
This paper concludes with discussions on specific requirements including the use of fraud investigators and modern forensic techniques in a collaborative effort with guidelines from the Supreme Audit Institution to minimise fraud.
Originality/value
This study, to the best of the authors’ knowledge, is the first to explore the role of GAS in minimising occupational fraud.
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A study of the development of municipal corporations over the period 1835 to 1935 reveals a power struggle for supremacy over audit work between the then newly emerging accounting…
Abstract
A study of the development of municipal corporations over the period 1835 to 1935 reveals a power struggle for supremacy over audit work between the then newly emerging accounting profession, the elected auditors and the government‐controlled district audit. Each of these groups had their “own drum to bang” as they made their case for performing the audit. This article examines their arguments by reviewing the findings of government inquiries, extensive archive material on the practice of audit and the accounting literature of the period. The article concludes with a summary of the position reached by the end of what is regarded as the formative period of continuous progress in developing the UK's system of local government.
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This chapter offers an inquiry into the emerging phenomenon of corporate social advocacy, also known as CEO activism, in a non-Western sociocultural context. It addresses gaps in…
Abstract
This chapter offers an inquiry into the emerging phenomenon of corporate social advocacy, also known as CEO activism, in a non-Western sociocultural context. It addresses gaps in CEO activism research, including a dearth of non-Western contexts, dominance of modernist perspectives, and omission of female activist CEO voices. I apply alternative theoretical lenses of Caritas, Ubuntu, Africapitalism, and postmodernism to examine facets of CEO activism in Ghana. Data were collected through long interviews with 24 activist CEO men and women and data underwent hermeneutic phenomenological theme analysis. Findings suggest that CEO activism in Ghana is motivated by a range of factors previously not articulated in the literature on CEO activism. Brand activism typologies adequately describe the causes/issues advocated by activist CEOs in Ghana – as findings advance perspectives of non-Western society CEO activists. Hence, this chapter internationalizes the CEO activism phenomenon for the public relations literature while extending diversity, equality, and inclusion, sustainability, postmodern values, and insider activist perspectives to also include Caritas, Ubuntu philosophy, and Africapitalism.
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Carolyn J. Cordery and David Hay
New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector…
Abstract
Purpose
New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.
Design/methodology/approach
We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).
Findings
Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.
Originality/value
NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.
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Anthony Sumnaya Kumasey, Farhad Hossain, Aminu Mamman and Eric Delle
Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational…
Abstract
Purpose
Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational systems have been established to eliminate dysfunctional behaviours such as corruption, sexual harassment and misuse of confidential information, the practice continues to have a demoralizing impact on developing countries. The study aims to intend to investigate the empirical relation between the application of spirituality and ethics in reducting dysfunctional behaviours within Ghana's Public Sector.
Design/methodology/approach
The study conducted a qualitative case analysis that utilized 28 semi-structured interviews and four focus groups. Interviews and group discussions with public sector staff, managers and policymakers were used to collect qualitative data. This approach facilitated an in-depth investigation into their views on dysfunctional actions and the possible impact of workplace spirituality and ethics in the Ghanaian public service.
Findings
The study uncovered a persistent recurrence of dysfunctional behaviours, such as fraudulent activities, resource misuse, unofficial work and inappropriate use of official time. There was uncertainty regarding the effectiveness of integrating ethics and spirituality to curtail dysfunctional behaviours. Nevertheless, the results supported adopting spiritual and ethical rejuvenation in the public service as a universal solution to overcome these behaviours.
Originality/value
This study enhances comprehension of dysfunctional behaviours in Ghana's public service by providing insights into how spirituality and ethics can transform it. The potentials of workplace spirituality and ethics can lead to a strong public service that embodies accountability, integrity and effectiveness, thereby serving as a pivotal device for Ghana's holistic advancement.
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Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior…
Abstract
Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.
Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.
TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.
The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.
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Gary Giroux, Rowan Jones and Maurice Pendlebury
This paper offers a comparison of local government accounting and auditing in the U.S. and the U.K., including descriptions of the wider environment of the two governmental…
Abstract
This paper offers a comparison of local government accounting and auditing in the U.S. and the U.K., including descriptions of the wider environment of the two governmental systems. The paper identifies two major differences in accounting. The first is that, in the U.S., the standard-setter makes requirements, whereas the U.K. policy-maker issues recommendations, which are sometimes not followed. The second is that, in the context of public reports outside the audited financial statements, the U.K. government has mandated the preparation and publication of performance measures by local governments.
This case study aims to examine the role of demand management in balancing distribution efficiency and responsiveness to customer needs in the downstream of a retail supply chain.
Abstract
Purpose
This case study aims to examine the role of demand management in balancing distribution efficiency and responsiveness to customer needs in the downstream of a retail supply chain.
Design/methodology/approach
A major machine part supplier in Australia is used as a case study to investigate the challenges faced by the industry in distributing goods to customers. The use of demand management techniques to help improve distribution efficiency without significantly impacting on responsiveness is also explored.
Findings
The findings of the case study reveal that appropriate demand management measures, such as customer segmentation and price discrimination, can help improve overall distribution efficiency of the supply chain while providing the required responsiveness to meet genuine customer needs. Other management attempts, such as vendor‐managed inventory and rationalisation of retail network, can facilitate demand aggregation and improve vehicle utilisation in distribution with minor impact on customer service. These changes require a full understanding of customer requirements and supply capabilities of the company as well as corresponding adjustments in business strategy, leadership style, and organisational culture.
Research limitations/implications
This study lends insight into the use of demand management techniques to improve efficiency in downstream wholesale and retail distribution, thereby enhancing sustainability and profitability of business. To serve mainly as a case study and an illustration of the approach, the scope of the study is limited to six stores in the distribution network of the case company.
Practical implications
Retailers can explore the use of demand management techniques to increase distribution efficiency and hence competitiveness of the company. The approach can also assist managers in adopting best practices among stores and facilitate more effective allocation of distribution resources to serve different market segments.
Social implications
Using demand management techniques to increase distribution efficiency can reduce delivery frequency and total travel distance. This will help lessen energy usage, carbon emission, traffic congestion, and other negative impacts on the environment.
Originality/value
Research in retail distribution efficiency to date focuses mainly on delivery optimisation through routing and scheduling. Attempts to link demand with supply and use demand management techniques to improve distribution efficiency are relatively limited. This paper fills the gap in the literature by investigating the value of demand management in distribution and explores empirically the significance of the approach to achieve higher wholesale and retail distribution efficiency.
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To provide the key findings of a WTO Panel regarding Mexico's commitments in basic telecommunications service in a way that will help telecom regulators and government policy…
Abstract
Purpose
To provide the key findings of a WTO Panel regarding Mexico's commitments in basic telecommunications service in a way that will help telecom regulators and government policy makers implement their WTO commitments and to respond to criticism of the panel's findings.
Design/methodology/approach
The article assists government policy makers and telecommunications regulatory authorities to understand the WTO Panel's decision which concluded that Mexico failed to carry out its WTO obligations in basic telecom services. It analyzes the WTO Panel decision and articles criticizing the decision, reviews relevant WTO documents and draws on the author's participation in the WTO basic telecom services negotiations. It provides a brief introduction to the relevant WTO agreements, describes the key findings of the WTO Panel and lessons for telecom regulators and policy makers based on those findings, sets out the claims made by the USA against Mexico, and describes the WTO Panel findings. The article also includes a response to criticisms leveled against the WTO Panel decision.
Findings
The WTO Panel decision provides important guidance in interpreting the scope of obligations in cross‐border supply of international telecom services, cost‐oriented interconnection, access to and use of the public switched network on reasonable terms and conditions and the scope of anti‐competitive conduct that needs to be regulated. Much of the criticism of the WTO Panel decision is based on incorrect interpretation of WTO obligations, lack of knowledge of the negotiating history and exaggerated readings of the panel decision.
Practical implications
The WTO Panel decision clarifies many of the most important WTO obligations related to basic telecom services. Government policy makers and regulatory authorities need to understand the WTO Panel decision as they take action to implement their own WTO obligations and as they consider undertaking new obligations.
Originality/value
The article offers practical advice to government policy makers and regulatory authorities on how to implement their WTO commitments in basic telecom services.
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