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1 – 10 of 330Fabio Rizzato, Alberto Tonelli, Simona Fiandrino and Alain Devalle
The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample…
Abstract
Purpose
The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies.
Design/methodology/approach
The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR.
Findings
SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR.
Research limitations/implications
The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.
Practical implications
The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR.
Originality/value
The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.
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Khan Md. Raziuddin Taufique, Md. Mahiuddin Sabbir, Sarah Quinton and Syed Saad Andaleeb
Acknowledging previous scholarly focus on functional attributes in understanding technology acceptance behaviour, the current study aims to offer a novel perspective by…
Abstract
Purpose
Acknowledging previous scholarly focus on functional attributes in understanding technology acceptance behaviour, the current study aims to offer a novel perspective by integrating eight different dimensions of utilitarian and hedonic attributes to examine their influence in delivering a holistic web-based retail shopping experience.
Design/methodology/approach
The research model was tested and validated through data collected from 370 online shoppers across both hedonic and utilitarian product ranges. Hypotheses were tested using covariance-based structural equation modelling with multi-group analysis to examine the moderation effect.
Findings
The findings strongly support the model confirming eight new utilitarian and hedonic dimensions that influence web-based retail shopping behaviour. The findings also confirm that hedonic attributes remain important even for utilitarian product purchasing.
Practical implications
The key managerial implication is the demonstrated need to balance utilitarian and hedonic attributes in web-based retail platforms, where previously, there has been an overemphasis on functional features. Web-based retailers should consider the optimal blend of utilitarian (e.g. information quality) and hedonic (e.g. aesthetic) attributes in the design of a retail shopping site, irrespective of the product category.
Originality/value
This study integrates multiple dimensions of utilitarian and hedonic attributes into a single model and highlights the interplay of these attributes, thus extending the technology acceptance model. This paper also advances scholarship through its identification of attribute impact across different product categories.
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Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and…
Abstract
Purpose
Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and disclosure practices disappointing in the country. Thus, this study aims to investigate the legal framework governing transparency and disclosure in SOEs.
Design/methodology/approach
This study uses doctrinal, qualitative and comparative approaches. Domestic legal texts are appraised based on the organization for economic co-operation and development Guideline on Corporate Governance of State-owned Enterprises, the World Bank Toolkit on Corporate Governance of State-owned Enterprises and best national practices. This approach has been further corroborated by qualitative analysis of the basic principles of transparency and disclosure.
Findings
The finding reveals that the laws on transparency and disclosure do not comply with global practices and are inadequate to ensure transparency and discourse in SOEs. They fail to establish appropriate disclosure frameworks and practices at the SOE and state-ownership entity levels. They also indiscriminately subject enterprises to multiple auditing functions and conflicting responsibilities.
Originality/value
To the author’s knowledge, this study is the first legal literature on transparency and disclosure in Ethiopian SOEs. This study assists the state as owner in reforming the laws and uplifting SOEs from their current unpleasant condition. It can also become a reference for future research.
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This study aims to evaluate Web-based tools that are potentially used by universities and college libraries to market e-resources in Tanzania.
Abstract
Purpose
This study aims to evaluate Web-based tools that are potentially used by universities and college libraries to market e-resources in Tanzania.
Design/methodology/approach
This study evaluated Web-based tools that are potentially used to market e-resources in libraries in Tanzania. A sample of 52 universities and colleges was approved by Tanzania Commission for Universities and was purposively selected for this study. The evaluation was conducted with an established checklist to evaluate the websites with a view to identifying Web-based tools, which are potentially useful in marketing e-resources.
Findings
The finding of this study indicates that most libraries have websites linked to their institutional websites. The finding has revealed that social media are mostly used by public universities to market e-resources. However, only one university is using WhatsApp to communicate with patrons. The findings show that the majority of public university libraries display a list of e-resources on their websites. Moreover, the displayed e-resources of most websites are not up to date, and some of them are irrelevant. Also, most public universities provide guidelines on how to use the subscribed e-resources as opposed to their counterpart.
Originality/value
The study on the evaluation of Web-based e-resources marketing tools is new in Tanzania. The finding of this study will trigger efforts to adjust the way libraries market their e-resources online.
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The phenomenal proliferation of crowdfunding platforms raises concerns on the heightened occurrence of financial crimes since billions of funds are exchanged through these online…
Abstract
Purpose
The phenomenal proliferation of crowdfunding platforms raises concerns on the heightened occurrence of financial crimes since billions of funds are exchanged through these online systems frequently. Accordingly, some countries have implemented legislative responses to address these risks, although each countries’ laws have varying degrees of severity. Hence, the purpose of this study is to assess the efficiency and robustness of Mauritian laws to combat financial crimes that may arise from a crowdfunding transaction with a particular emphasis on money laundering and tax evasion.
Design/methodology/approach
To achieve this research objective, the black letter approach was used to analyse Mauritian rules and regulations on the researched topic and a comparative analysis was carried out against the corresponding laws on crowdfunding in some other jurisdictions, notably the UK and the USA with the view of suggesting the policy recommendations to Mauritian authorities.
Findings
It was found that there is still scope for improving the existing legal and regulatory framework on crowdfunding in Mauritius to prevent instances of money laundering and tax evasion. The paper suggests that a crowdfunding operator must be categorised as a reporting person and must carry out regular due diligence checks. There must also be more collaboration in terms of information exchanges and training sessions among the tax authority of Mauritius, crowdfunding operators, fund seekers and investors to shed light on the tax treatment of income and deductions to avoid issues of tax evasion.
Originality/value
At present, to the best of the authors’ knowledge, this study is amongst the first academic writings on the efficiency of Mauritian laws in dealing with the risk of financial crimes through crowdfunding, and also, because existing literature is quite scarce on assessing the adequacy of crowdfunding rules in developing countries, this research aims at filling in the gap in literature. The study is carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.
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Hanan Abdallah and Moh'd Anwer AL-Shboul
This study aims and tries to identify and examine the effect of the entrepreneurs' challenges factors (i.e. financial, governmental, personal, educational social and cultural…
Abstract
Purpose
This study aims and tries to identify and examine the effect of the entrepreneurs' challenges factors (i.e. financial, governmental, personal, educational social and cultural, infrastructural, operational, ethical, and Covid-19) on entrepreneurs' business performance in Jordan country as an emerging economy. Further, try to clarify and identify the main critical factors that affect an entrepreneur's business performance.
Design/methodology/approach
A quantitative methodology was used by conducting web-based survey questionnaires with 178 useful responses out of 443 entrepreneurs listed in the Chamber of the industry of Jordan, representing a 40.2% response rate. Data were analyzed by using Statistical Package for the Social Sciences (SPSS) Sofware.
Findings
The results of this study confirmed the existence of an inverse relationship between entrepreneurs' challenges and entrepreneurs' business performance. The Covid-19 challenges and governmental challenges were found to be the most affecting on entrepreneurs' business performance, whereby the personal challenges had no impact on entrepreneurs' business performance.
Research limitations/implications
The study provides a clear classification of entrepreneurs' challenges, which can be useful for both researchers and entrepreneurs.
Practical implications
This study developed some recommendations that emphasized the government's role in promoting entrepreneurship and supporting entrepreneurs.
Originality/value
This study attempts to define and clarify the impact of entrepreneurs' challenges on their business performance. In addition, this study can be used to promote entrepreneurship and an innovation-stimulating environment through decision-makers.
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Suresh Renukappa, Subashini Suresh, Wala Abdalla, Nisha Shetty, Nagaraju Yabbati and Rahul Hiremath
Rural communities around the world are searching for solutions to upkeep, restore and improve local services that are deteriorating. They are exploring the potential of a digital…
Abstract
Purpose
Rural communities around the world are searching for solutions to upkeep, restore and improve local services that are deteriorating. They are exploring the potential of a digital transition along with the opportunities and threats created by new patterns of mobility and closer links with urban areas. The expansion of information and communication technologies (ICT)-enhanced applications enables rural communities to improve their quality of life. The concept of smart village is primarily about how rural communities make the best use of both ICT and social innovation by responding to the ongoing and emerging challenges. Therefore, the aim of this paper is to investigate strategies for adoption of smart villages along with the challenges faced.
Design/methodology/approach
A quantitative research methodology was adopted in this research. A web-based questionnaire survey was conducted to collect data. In total, 110 fully completed and useable questionnaires were received. Statistical analyses were undertaken using the Statistical Package for Social Sciences (SPSS).
Findings
The results indicate that lack of budget, lack of clear strategies for development of sustainable “smart villages”, lack of collaboration between stakeholders and lack of knowledge related to “smart villages” are the most debated challenges for implementing smart village agenda. Whereas smart energy, smart healthcare, smart transport, smart education and smart water are the top five most important smart village strategies.
Research limitations/implications
Despite the novel insights provided by this study, it has some limitations. Given that the research reported in this paper is based on literature review and small-scale survey, results presented are only tentative and not generalisable. The findings of this paper are limited to the UK context only. Although generalisability outside of this context may be limited, the authors infer that the results are relevant to other comparable developed countries.
Originality/value
Research on smart village development is rare. This paper presents a theoretical basis on the concept of smart villages. It adds to the rich insight that goes into the understanding and awareness of the current smart village strategies along with the key challenges organisations encounter when implementing smart village initiatives. This research has implications towards informing professionals and policymakers on key lessons learnt during the implementation of smart village strategies. Also, this paper contributes to the academic debate on smart village development and provides useful recommendations to both policymakers and practitioners.
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The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When…
Abstract
Purpose
The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When compared to a conventional disclosure, the eXtensible Business Reporting Language (XBRL), which was named one of the top ten accounting technologies, has a clear advantage in reducing information asymmetry by providing interactive data disclosure. This study aims to examine whether forcing companies to adopt XBRL would cause them to prefer misclassifying income statement items as an alternative to more risky earnings management methods.
Design/methodology/approach
The study sample includes nonfinancial UAE companies listed on Dubai Financial Market and Abu Dhabi Securities Exchange from 2012 to 2019. Fixed effect and system General Method of Moments regressions were used to analyze the study data.
Findings
The study found that XBRL reporting resulted in lowering the quality of financial reporting as companies have a higher tendency to misclassify income statement items as earnings management mechanism.
Practical implications
The findings of this research can be used by stakeholders and practitioners in the UAE to better understand whether the use of XBRL is linked to the engagement of financial reporting manipulative practices. The findings of this study also inform policymakers and regulators about the consequences of companies formally adopting digital disclosure language in an effort to improve the quality of their reporting. Besides, the results offer guidance to regulators considering imposing XBRL usage regulations.
Originality/value
Limited number of studies have tested the association between XBRL mandatory adoption and misclassification of income statement items as an earnings management tool in the Gulf Cooperation Council region.
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Anthony Olukayode Yusuf, Adedeji Afolabi, Abiola Akanmu, Homero Murzi, Andres Nieto Leal, Sheryl Ball and Andrea Ofori-Boadu
There is a growing mismatch between the skill demands of the industry and the offerings of academia. One way of reducing this mismatch is by improving collaborations between…
Abstract
Purpose
There is a growing mismatch between the skill demands of the industry and the offerings of academia. One way of reducing this mismatch is by improving collaborations between practitioners and instructors using web-networking platforms. However, it is important to understand practitioners’ considerations while collaborating with instructors. Therefore, this study identified these considerations in order to infer inputs for the design of the graphical user interface (GUI) of a web-based platform for connecting instructors and practitioners.
Design/methodology/approach
A mixed method was adopted through a survey and focus group. A survey was used to capture practitioners’ considerations while collaborating with instructors for student development, and a focus group helped uncover an in-depth understanding of the study phenomena. The data were analyzed using descriptive and inferential statistics and thematic analysis.
Findings
The results show the willingness of practitioners to collaborate with instructors for student development, the ways by which practitioners are willing to meet instructors' course-support needs and their considerations in deciding to do so. Slight differences were observed between the results of the survey and the focus group regarding the ranking of the practitioners’ considerations. The study highlighted demographic differences in practitioners’ considerations when deciding on meeting instructors' course-support needs. The results provide a basis to deduce the GUI inputs of web-networking platforms for connecting instructors and practitioners.
Originality/value
This study revealed practitioners’ design needs and GUI inputs to facilitate the design of web-networking platforms for connecting instructors and practitioners. This study also contributes to user interface design principles, theories on individual differences and practitioners’ involvement in student professional development.
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Dana Indra Sensuse, Deden Sumirat Hidayat and Ima Zanu Setyaningrum
The application of knowledge management (KM) in government agencies is one strategy to deal with government problems effectively and efficiently. This study aims to identify KM…
Abstract
Purpose
The application of knowledge management (KM) in government agencies is one strategy to deal with government problems effectively and efficiently. This study aims to identify KM readiness critical success factors (CSFs), measure the level of readiness for KM implementation, identify improvement initiatives and develop KM readiness models for government agencies. This model plays a role in the implementation of KM successful.
Design/methodology/approach
The level of readiness is obtained by calculating the factor weights of the opinions of experts using the entropy method. The readiness value is calculated from the results of the questionnaire with average descriptive statistics. The method for analysis of improvement initiatives adopts the Asian Productivity Organization framework. The model was developed based on a systems approach and expert validation.
Findings
Reliability testing with a Cronbach’s alpha value for entropy is 0.861 and the questionnaire is 0.920. The result of measuring KM readiness in government agencies is 75.29% which is at level 3 (ready/needs improvement). The improvement in the level of readiness is divided into two parts: increasing the value of factors that are still less than ready (75%) and increasing the value of all factors to level 4 (84%). The model consists of three main sections: input (KMCSFs), process (KM readiness) and output (KM implementation).
Research limitations/implications
The first suggestion is that the sample of employees used in this study is still in limited quantities, that is, 50% of the total population. The second limitation is determining KMCSFs. According to experts, combining this study with factor search and correlation computations would make it more complete. The expert’s advice aims to obtain factors that can be truly tested both subjectively and objectively. Finally, regarding literature selection for future research, it is recommended to use a systematic literature review such as the preferred reporting items for systematic reviews and meta-analyses and Kitchenham procedures.
Practical implications
The management must also prioritize KMCSF according to its level and make KMCSF a key performance indicator. For example, at the priority level, active leadership in KM is the leading performance indicator of a leader. Then at the second priority level, management can make a culture of sharing an indicator of employee performance through a gamification program. The last point that management must pay attention to in implementing all of these recommendations is to collaborate with relevant stakeholders, for example, those authorized to draft regulations and develop human resources.
Originality/value
This study proposes a novel comprehensive framework to measure and improve KM implementation readiness in government agencies. This study also proposes a KMCSF and novel KM readiness model with its improvement initiatives through this framework.
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