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1 – 10 of 39David Špaček and Zuzana Špačková
Scholarly research on e-procurement has been limited and, like e-government, e-procurement has been researched primarily from the perspective of adoption/non-adoption. This paper…
Abstract
Purpose
Scholarly research on e-procurement has been limited and, like e-government, e-procurement has been researched primarily from the perspective of adoption/non-adoption. This paper aims to focus on public administration employees’ perceptions of the quality of národní elektronický nástroj (NEN) – the Czech national e-procurement tool they are required to use.
Design/methodology/approach
The paper is based primarily on statistical analysis of data obtained through two questionnaire surveys addressed to contacts from of all Czech central state administration bodies using NEN; 175 completed questionnaires were gathered in 2020 and 128 in 2022 and subjected to statistical analysis in SPSS.
Findings
NEN was launched as fully operational in August 2015. The research indicates that in 2022 there were still important gaps in the quality of NEN as perceived by public employees.
Social implications
The paper has important practical implications for e-procurement policymakers. It shows that making the e-procurement system compulsory is not sufficient. The government needs to guarantee that it would be competitive with tools that would otherwise be preferred. Otherwise, the application of the digital-by-default principle may lead to institutionalisation of services that are not user-friendly. This has important implications for e-government/e-procurement management and change management.
Originality/value
Little is known about public employees’ perceptions of the quality of e-government and e-procurement. Although e-procurement is an area where the digital-by-default principle was implemented rather early, the quality of e-procurement has still received limited attention in research.
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Zaleha Othman, Mohd Fareez Fahmy Nordin and Muhammad Sadiq
This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business.
Abstract
Purpose
This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business.
Design/methodology/approach
This study applies a qualitative research method, i.e. case study, to address the specific research objective.
Findings
The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures.
Practical implications
The findings of this study provide managers, investors and policymakers with evidence to what extent GST fraud could be minimize in order to safeguard government source of revenue and retain sustainable business in a country. As GST is an important source of revenue for the government, it is thus crucial to prevent fraud from occurring.
Originality/value
Past studies have primarily focused on GST implementation from the perspective of service tax effectiveness and efficiency. However, this study examined the impact of GST fraud to determine measures that could ensure service tax sustainability using preventive strategies, in turn, introducing to the existing literature on indirect tax.
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Ahmed Bounfour, Thomas Housel, Trent Silkey and Alberto Nonnis
The purpose of the current study is to illustrate the importance of strategic agility (SA), the capacity to respond agilely to a rapidly changing environment, for digitally…
Abstract
Purpose
The purpose of the current study is to illustrate the importance of strategic agility (SA), the capacity to respond agilely to a rapidly changing environment, for digitally transforming firms during the COVID-19 crisis. A secondary purpose of the study is to conceptually frame SA as a function of the creative to realized intangible capital (IC) ratio.
Design/methodology/approach
To inferentially corroborate the hypothesis, this study exploits the results of a recent firm-level survey, conducted under the H2020 project GlobalInto (2021). Via OLS and ordered logistic regressions, the relationship among SA, economic performance and IC was tested.
Findings
The exploratory findings implied that the more strategically agile companies were those that responded more effectively to the pandemic crisis, but only if they were ahead in terms of digital transformation. Moreover, the results implied that firms that were able to efficiently convert their creative IC into realized IC were the most strategically agile.
Originality/value
This study developed a new conceptual framework for digitally transforming firms that included the role of SA and the IC conversion ratio in the context of extreme threats to the survival of firms. Some preliminary practical recommendations were offered to management about how to measure the IC conversion ratio as well as how to stimulate and reward greater creativity among employees, filling a notable gap in the SA literature that provides less than precise guidance about how this concept can be measured.
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Chiara Acciarini, Paolo Boccardelli and Mario Vitale
The Covid-19 pandemic represents an extraordinary and unpredictable event influencing the whole economy and society. Using a case study approach, the authors explored how big…
Abstract
Purpose
The Covid-19 pandemic represents an extraordinary and unpredictable event influencing the whole economy and society. Using a case study approach, the authors explored how big companies operating in Italy were able to respond to the crisis to ensure business continuity. Therefore, the authors discussed different business disruptions caused by Covid-19; in addition, they developed an integrated policy framework in which they proposed specific strategic responses for increasing the level of organizational resilience. The aim of the paper is to discuss and reflect on the ability of specific companies to increase their level of organizational resilience when unexpected events happen.
Design/methodology/approach
The authors conducted semi-structured interviews with target CEOs of four major companies operating in Italy in different industries. Especially, the authors focused on multiutilities, media and communications, investment banking and mobile telecommunications. The interviews were based on questions dealing with Covid-19 implications and strategic responses to navigate this complex scenario.
Findings
Based on the CEOs' contributions, the authors presented short-term actions and long-term strategies planned and implemented by each Italian company. In particular, the authors emphasized similarities and dissimilarities in terms of strategic responses and future business development.
Originality/value
The analysis of practical cases was helpful for increasing their knowledge on organizational resilience and for providing the managerial community with a policy framework to navigate unexpected events like the Covid-19 pandemic.
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In addressing the future trajectory of knowledge management systems, this paper uses the psycho-social notion of generativity which recently stimulated contributions in technology…
Abstract
Purpose
In addressing the future trajectory of knowledge management systems, this paper uses the psycho-social notion of generativity which recently stimulated contributions in technology and innovation for a holistic systemic knowledge management (KM) review. The purpose of this study is to identify current shortcomings and fixations together with their ramifying affordances, all enveloped within a novel KM concept and prototype-system-under-development.
Design/methodology/approach
It follows up on prior publications using design science research (DSR) methodologies in compliance with theory effectiveness, a principle expecting system designs to be purposeful in terms of utility and communication. The KM perspective taken prioritizes a decentralizing agenda benefiting knowledge workers while also aiming to foster a fruitful co-evolution with traditional organizational KM approaches.
Findings
The notions of generative fit and capacities in their technical, informational and social interpretations prove able to accommodate diverse KM models and to cumulatively synthesize a wide range of related concepts and perspectives. In the process, Nonaka’s renowned socialize, externalize, combine, internalize and Ba model is repurposed and extended to suggest a corresponding complementing seize, imbed, collate, encompass, effectuate workflow embedded in distinct digital ecosystems fully aligned to the diversity of the generative attributes introduced.
Research limitations/implications
Although the prototype development is still in progress, the study conforms to the DSR practice to report on early visions of technology impact on users, organizations and society and also refers to and reflects on aspects of feasibility, suitability, acceptability and the system’s prospect as a general-purpose technology or disruptive innovation.
Originality/value
The paper transdisciplinarily integrates the well-established psychological notions of generativity into its newer digital and systemic KM dimensions. The resulting new insights transparently inform the concept and prototype design, present a holistic framework for individuals and organizations and suggest avenues for new KM applications and KM research directions inspired by the adopted and adapted novel generativity contexts.
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Jaflah Hassan Al-Ammary and Mohammed Essam Ghanem
Information and communication technologies (ICT)-presented technological developments, such as soil sensors, remote sensing, artificial intelligence (AI) and big data, have shown…
Abstract
Purpose
Information and communication technologies (ICT)-presented technological developments, such as soil sensors, remote sensing, artificial intelligence (AI) and big data, have shown the potential to increase crop output and quality while consuming fewer resources and having a smaller environmental impact. The first step in ushering in a new era of technological advancement in the agricultural sector in the Kingdom of Bahrain is evaluating how prepared farmers and farm owners are to adopt these technologies. Therefore, the current study examines how ICT are prepared, accepted and adopted in agriculture in the Kingdom of Bahrain.
Design/methodology/approach
The study's goals were attained by using both quantitative and qualitative methodologies. A survey was created to learn more about the present state of ICT usage in agriculture, including its awareness, readiness, acceptance and adoption. To strengthen the conclusions and investigate the current situation related agricultural behavior, production and the use of information technology (IT) to support agriculture in the chosen farms, four exploratory field visits were made. Additionally, a strength-weakness-opportunities-threat (SWOT)-threat, opportunities, weakness, strength (TOWS) analysis was performed to evaluate the Kingdom of Bahrain's readiness and long-term plans for implementing ICT in agriculture. On the basis of secondary data, survey data and interview findings, SWOT-TOWS were created.
Findings
The findings revealed insufficient knowledge and awareness about ICT in agriculture. Despite the high level of digital infrastructure readiness in Bahrain, farmers are not ready to adopt sophisticated devices and complex applications such as crop sensing tools, the internet of things (IoT) and AI; however, there is a strong acceptance among farmers to implement new ideas and agriculture approaches.
Originality/value
The Arabian Gulf Countries, which are characterized by an arid environment, sporadic vegetation, weak soil and a lack of water supplies and arable land, have few studies that explore the crucial role of ICT in growing the agricultural sector. Considering the influence of ICT on the provision of more productive agriculture in a challenging and complicated environment, the study contributes to the body of knowledge by conducting an empirical investigation that addresses an urgent issue. The study is considered one of the few in the countries of the Arabian Gulf to address this subject.
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This paper aims to review the economic impact of Covid in Spain and propose policies to deal with them.
Abstract
Purpose
This paper aims to review the economic impact of Covid in Spain and propose policies to deal with them.
Design/methodology/approach
Not relevant.
Findings
The pandemic is having a very severe effect, which varies across sectors and regions. Given the severity of the problem, a comprehensive policy strategy is needed. Specific proposals about such a strategy are made, distinguishing between the short and the long run.
Originality/value
It provides a discussion about the main measures that have been taken to mitigate the economic consequences of Covid in Spain and about what else should be done.
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Marco Bellucci, Damiano Cesa Bianchi and Giacomo Manetti
This study aims to review the academic literature on the utilization of blockchain in accounting practice and research to identify potential opportunities for further scientific…
Abstract
Purpose
This study aims to review the academic literature on the utilization of blockchain in accounting practice and research to identify potential opportunities for further scientific investigation and to provide a framework for how accounting practices are impacted by blockchain.
Design/methodology/approach
This study is based on a systematic literature review (SLR) of 346 research products available on Scopus, which were mapped with bibliometric analyses and critically discussed in relation to three main topics: the impact of blockchain on accounting and auditing, cryptoassets and finance, business models and supply chain management.
Findings
Blockchain has many potential implications for accounting practice and research. In addition to providing the state-of-the-art of accounting research on blockchain and additional avenues for further studies, this study discusses why practitioners are interested in this technology: triple-entry bookkeeping, the inalterability of transactions, the automation of repetitive tasks that do not require discretionary choices, the representation of cryptocurrencies in financial statements, value-chain management, social and environmental auditing and reporting and business model innovation.
Originality/value
The novel contribution of this study is integrated and threefold. First, this SLR provides a clear picture of the state of the accounting research on blockchain using bibliographic and narrative analyses. Second, it investigates how accounting and auditing practices are impacted by blockchain. Third, it contributes to the accounting literature with its discussion of the potential future research trends related to blockchain for accounting.
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Leandra Koetsier, Monique Jacobs, Jutka Halberstadt, Marian Sijben, Nick Zonneveld and Mirella Minkman
The development of a national model has led municipalities in the Netherlands to implement integrated care for childhood overweight and obesity. To monitor how this approach is…
Abstract
Purpose
The development of a national model has led municipalities in the Netherlands to implement integrated care for childhood overweight and obesity. To monitor how this approach is being implemented locally, an appropriate tool is required. This study presents a “Tool to monitor the local implementation of Integrated Care for Childhood Overweight and obesity” (TICCO).
Design/methodology/approach
A three-step study was conducted in order to adapt and refine a generic integrated care questionnaire into a tool that suits the specific characteristics and context of integrated care for childhood overweight and obesity. The three consecutive steps comprised the following: a focus group session that assessed the relevance and comprehensiveness of the original integrated care instrument; a pilot questionnaire for end users that evaluated the feasibility of the preliminary tool and a pilot questionnaire that determined the feasibility and potential limitations of this adapted tool.
Findings
The adaptation process resulted in a 47-element digital tool for professionals actively involved in providing integrated care for childhood overweight and obesity. The results highlighted differences pertaining to how individual respondents judged each of the elements. These variations were found across both municipalities and different domains of integrated care.
Originality/value
This article presents an adapted tool that seeks to both support local discussion in the interpretation of individual TICCO scores and identify potential areas for improvement in local integrated care for childhood overweight and obesity.
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The purpose of this paper is to present the risk of the non-financial sector in Croatia concerning the threats of money laundering through the prism of national and supranational…
Abstract
Purpose
The purpose of this paper is to present the risk of the non-financial sector in Croatia concerning the threats of money laundering through the prism of national and supranational risk assessment. In addition to a brief overview of the financial sector, the specifics of the non-financial sector have been highlighted. This paper aims to emphasize the peculiarities of the non-financial sector, focusing on the consequences of arbitrary application on the right to professional secrecy and independence.
Design/methodology/approach
Specifics of the national risk assessment in Croatia have been analyzed using deductive and inductive methods. To provide an overview of the non-financial sector, the risk assessment at the supranational level has been discussed and compared with the national one. Particular attention has been paid to the areas of increased risk.
Findings
The effectiveness of risk assessment depends on several factors such as the characteristic of the sector being observed, the specifics of each profession or business, changes at the level of awareness-raising and efficient and coherent supervision. Most deficiencies were observed in the area of beneficial ownership identification, conducting due diligence, awareness of the risk exposure and permanent education.
Originality/value
By recognizing the risk profile faced by the non-financial sector, this paper seeks to point out their role as “Gatekeepers” that is far from being negligible. By analyzing the risk of money laundering in Croatia, the tendencies of harmonization with international standards are pointed out along with the occurrences indicated by the practice.
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