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Article
Publication date: 13 March 2024

Abdulrazaq Kayode AbdulKareem and Kazeem Adebayo Oladimeji

This study aims to examine the role of trust and digital literacy in influencing citizens’ adoption of e-government services.

Abstract

Purpose

This study aims to examine the role of trust and digital literacy in influencing citizens’ adoption of e-government services.

Design/methodology/approach

Grounded in the technology acceptance model (TAM), a research model was developed focusing on e-filing services adoption. Hypotheses were formulated to assess the moderating effect of digital literacy on the relationship between trust and the key TAM determinants of perceived usefulness and perceived ease of use. A questionnaire-based survey of 876 citizens who have used e-filing using the snow-ball sampling technique was adopted to generate data. The data was analyzed using PLS-SEM through the aid of SmartPLS 4 to assess the measurement model and structural relationships.

Findings

Trust positively influences perceived usefulness and ease of use, which in turn drive adoption. Additionally, digital literacy significantly moderates the impact of trust on usefulness and ease of use perceptions – the effect is stronger for higher digital literacy.

Research limitations/implications

The study adopted a single country developing economy context limiting cross-cultural applicability. Second, the focus on e-filing adoption precludes insights across other e-government services. Third, the reliance on perceptual measures risks respondent biases and fourth, the study is a cross-sectional survey design.

Practical implications

The findings emphasize multifaceted strategies to accelerate e-government adoption. Nurturing citizen trust in e-government systems through enhanced reliability, security and transparency remains vital. Simultaneously, initiatives to cultivate digital access, skills and proficiencies across population segments need to be undertaken.

Originality/value

This study integrates trust and digital literacy within the theoretical model to provide a more holistic understanding of adoption determinants. It highlights the need for balanced technology-enabled and social interventions to foster acceptance of e-government services.

Details

Transforming Government: People, Process and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 28 December 2023

Sameh Farhat Ammar

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving…

Abstract

Purpose

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

Design/methodology/approach

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

Findings

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

Research limitations/implications

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

Practical implications

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

Social implications

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

Originality/value

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 19 March 2024

Catherine Sandoval and Patrick Lanthier

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California…

Abstract

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California triggered by the Anderson dam’s overtopping in February 2017 and an examination of communication failures during the 2018 wildfire in Paradise, California. This chapter theorizes that regulatory decisions construct social and disaster vulnerability. Rooted in the Whole Community approach to disaster planning and relief espoused by the United Nations and the Federal Emergency Management Agency, this chapter calls for leadership to end the digital divide. It highlights the imperative of understanding community information needs and argues for linking strategies to close the digital divide with infrastructure and emergency planning. As the Internet’s integration into society increases, the digital divide diminishes access to societal resources including disaster aid, and exacerbates wildfire, flood, pandemic, and other risks. To mitigate climate change, climate-induced disaster, protect access to social services and the economy, and safeguard democracy, it argues for digital inclusion strategies as a centerpiece of community-centered infrastructure regulation and disaster relief.

Details

Technology vs. Government: The Irresistible Force Meets the Immovable Object
Type: Book
ISBN: 978-1-83867-951-4

Keywords

Article
Publication date: 8 January 2024

Christian L. Janousek, Dag Olaf Torjesen and Robert Blair

This study comparatively examines the collaborative policy mechanisms for interlocal cooperation (ILC) utilized by municipal managers in Nebraska, USA, and Norway. The research…

Abstract

Purpose

This study comparatively examines the collaborative policy mechanisms for interlocal cooperation (ILC) utilized by municipal managers in Nebraska, USA, and Norway. The research addresses differences in ILC, factors of national setting and implications for ILC management in public service delivery.

Design/methodology/approach

Over a seven-year period, the researchers collected data from 16 communities in the two countries to observe perceptions and usages of ILC. Using a policy tools theoretical framework, the authors apply a typology of collaborative mechanisms for comparative analysis.

Findings

The findings suggest that institutional orientations in the USA and Norwegian systems of government affect managerial approaches to collaborative service delivery, namely the operationalization of local governments within federal and unitary structures may influence perceptions toward the formality and specificity of ILC policy mechanisms.

Originality/value

This study offers further understanding of ILC mechanisms for public sector management. Theoretical and practical implications of ILC in a comparative international context of governmental systems for collaboration are explored.

Details

International Journal of Public Sector Management, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 13 September 2023

Marco Contri, Silvia Fissi and Elena Gori

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

Abstract

Purpose

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

Design/methodology/approach

This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts while also examining the tenor of the related comments and the level of interaction between regions and citizens.

Findings

The Italian regions have mainly used their Facebook pages for public communication purposes rather than for public participation. Therefore, they have conceived social pages more as an instrument of self-legitimisation and thus monologic accounting and have rarely considered them as a tool for engaging citizens who, in turn, showed low interest in participating in online debates. Nature and environment, tourism promotion and sport were the most engaging content types. Findings also confirm that posting many messages does not automatically increase engagement.

Originality/value

This study is one of the first to investigate the potential of social media from a dialogic accounting perspective, especially in the public sector. Additionally, it focuses on regions which are understudied in the literature, although they are critical actors in implementing public policies. Last but not least, this study offers a framework that integrates the literature on the use of social media for citizen engagement and research on such platforms as dialogic accounting tools.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 March 2024

Tareq Na'el Al-Tawil

The purpose of this paper is to explore the legislative framework that governs whistleblowing in the UAE.

Abstract

Purpose

The purpose of this paper is to explore the legislative framework that governs whistleblowing in the UAE.

Design/methodology/approach

The paper examines social perceptions and practical challenges related to the act of whistleblowing. It focuses on the effectiveness, limitations and implications of the current legal status of whistleblowing in the UAE.

Findings

The UAE does not have a unified legal framework that governs whistleblowing and whistleblower protections like in the case of the USA. Therefore, there is an urgent need for comprehensive federal regulations that will apply to all sectors across the entire UAE. Each emirate and economic zone can then model their whistleblowing regulations against the federal law to ensure consistency and uniformity in application. The UAE will also benefit from public awareness and education programs to address the conservative culture that discourages whistleblowing. Most importantly, corporate governance and culture are central to the success of existing laws considering the overreliance on organizations and employees.

Originality/value

The paper provides a robust and analytical discussion of the whistleblowing laws and regulations in the UAE to dissect current practices and implications for future practice.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 25 December 2023

Jeffrey A. Stone, Kimberly J. Flanders, Pedro Robles and Salih Hakan Can

This study aims to investigate how a sample of US municipalities use social media for strategic communication, focusing on efforts to effectively measure and evaluate that…

Abstract

Purpose

This study aims to investigate how a sample of US municipalities use social media for strategic communication, focusing on efforts to effectively measure and evaluate that communication. Research questions focus on measurement and evaluation practices, as well as the motivations and impacts associated with these practices.

Design/methodology/approach

This research uses a qualitative approach. Interviews were conducted with 12 municipal government personnel responsible for social media communication. The self-selected participants represent 10 states and all US Census regions. Data was content analyzed and categorized according to four research questions, with emergent themes described.

Findings

The results show a diverse set of approaches and motivations, with surface-level measurement and evaluation methods. Initial efforts at more ad hoc use of social media are moving toward more deliberate strategies, but limited resources inhibit progress for some municipalities.

Originality/value

Few studies exist which explore how US municipalities formally measure and evaluate their social media activities as part of their overall strategic communication efforts. This study adds to the existing literature by providing insight into the measurement and evaluation practices that municipalities use to assess their social media communication. The study also provides a basis for larger and deeper investigations of municipal strategic communication practices related to measurement and evaluation.

Details

Transforming Government: People, Process and Policy, vol. 18 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 5 March 2024

Sining Kong, Weiting Tao and Zifei Fay Chen

This study examines the interplay between media-induced emotional crisis framing (anger vs sadness) and message sidedness of crisis response on publics’ attribution of crisis…

Abstract

Purpose

This study examines the interplay between media-induced emotional crisis framing (anger vs sadness) and message sidedness of crisis response on publics’ attribution of crisis responsibility as well as subsequent company evaluation and supportive behavioral intention.

Design/methodology/approach

A 2 (emotion: anger vs sadness) x 2 (crisis response: one-sided vs two-sided) online experiment was conducted among 161 participants in the USA.

Findings

Results showed that anger-inducing media framing of the crisis elicited higher levels of crisis responsibility attribution and more negative company evaluation, compared with sadness-inducing media framing. One-sided message response was more effective than two-sided message response in lowering attribution of crisis responsibility when sadness was induced, but no difference was found under the anger-induced condition. Attribution of crisis responsibility fully mediated the effects of emotional crisis framing on company evaluation and supportive behavioral intention toward the company.

Originality/value

This study is among the first to examine the interaction effect between emotional media framing and response message sidedness in an ambiguous crisis. Drawing on the interdisciplinary theoretical frameworks, this study integrates the situational crisis communication theory, appraisal-tendency framework and message sidedness in persuasion literature. As such, it contributes to theoretical development in crisis communication and offers communication managers guidance on how to effectively address emotionally framed crises.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 18 March 2024

Evy Rahman Utami and Zuni Barokah

This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

Abstract

Purpose

This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

Design/methodology/approach

The sample comprises construction companies from seven Asia-Pacific countries from 2015 to 2019. The authors hand-collected data on anti-corruption disclosures by using content analysis.

Findings

This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds that uncertainty avoidance does not affect companies’ anti-corruption disclosures.

Practical implications

This study has a number of implications. First, government and professional accountant organizations need to improve accountants’ knowledge and competence through education, training and continuous professional development. Second, public accounting firms need to ensure the quality of their auditors, particularly in the technical competence in financial and nonfinancial reporting. Finally, universities must improve and update their curriculum regarding nonfinancial reporting issues.

Originality/value

This study is among the first to examine anti-corruption disclosure practices in the most corrupted settings, i.e. the construction industry in Asia-Pacific countries. It uses the isomorphism perspective to explain the influence of government ownership, country-level accounting competence and high-quality auditors on anti-corruption disclosure transparency. The number of prior studies investigating this association is very limited. Moreover, disclosures of anti-corruption information are complex and sensitive; thus, coercive, normative and mimetic pressures are required to achieve higher transparency and sustainability.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 8 March 2024

Adhi Indra Hermanu, Diana Sari, Mery Citra Sondari and Muhammad Dimyati

This research aimed to examine the impact of input, process, output, productivity and outcome variables on university research performance and the indicators that represent them…

Abstract

Purpose

This research aimed to examine the impact of input, process, output, productivity and outcome variables on university research performance and the indicators that represent them in order to improve academic quality and contribute to government policy.

Design/methodology/approach

The quantitative approach was used through a survey method that obtained samples using questionnaires from 150 leaders of research institutions and continued analysis using the structural equation modeling-partial least square (SEM-PLS) to test the developed model.

Findings

Except for the relationship between process and productivity variables, all variable relationships had a positive and significant effect. Furthermore, the input, process, output, productivity and outcome variables each include seven, twelve, four and ten indicators.

Research limitations/implications

This study has several ramifications because it provides a clear policy input and advances science. As a prelude to developing research performance assessment tools that take into account variances in a tertiary institution, this research aids in the implementation of national policies for assessing research performance in postsecondary institutions.

Originality/value

To improve the accuracy of the information acquired, we conducted a survey among the heads of research units at various higher-ranking Indonesian universities, taking into consideration their skill and experience in leading research organizations and conducting research. Other than that, our belief in the originality of our manuscript is strengthened by the way we applied systems theory to construct a performance evaluation model that examines each contribution made by each system aspect.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

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