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Purpose – The overall purpose of this study is to investigate whether literacy levels and external user-pressure by the Uganda Revenue Authority affect the perceived quality of accounting information of Ugandan SMEs.

Design/methodology/approach – A postal questionnaire survey of 98 SMEs drawn from Kampala, Uganda was undertaken. Ordinary Least Squares (OLS) regression was used to determine whether literacy levels and external user-pressure affect the quality of accounting information controlling for firm size, accounting qualification and firm age.

Findings – The findings suggest that literacy levels and external user-pressure influence the perceived quality of accounting information. Accounting qualification and firm age were also found to be positively associated with the quality of accounting information. However, there is no significant relationship between firm size and quality of accounting information.

Originality/value – The study provides evidence of the effect of literacy and external user-pressure on the quality of accounting information in a developing country where such evidence does not currently exist.

Implications – Since accounting information is important for economic growth, the Ugandan government needs to spend more resources to improve the literacy especially among the SMEs. The Uganda Revenue Authority also needs to maintain pressure on SMEs to improve the quality of information provided by SMEs since such information is important for assessing tax payable.

Traditional boundaries formed by geography, governance structure, and type of library are being set aside as libraries face an issue of common concern: equity of access. Demand from library users, pressure from funding sources, and the high cost of automation, connectivity, and information are resulting in a greater realization of common interests within the library community. Libraries not only are joining together, but also are forging partnerships with government, education, business, and other nonprofit organizations.

This paper aims to consider the relationship between urban events and urban public space, asking whether cities have enough space for events and whether events have enough space in cities.

Policy analysis surrounding events and festivals in the Netherlands is used to understand the dynamics of urban events, supported by content analysis of policy documents. A vignette of event space struggles in Amsterdam illustrates the contradictions of the event/space relationship.

The research identifies a policy shift in the Netherlands towards urban events from expansive, festivalisation strategies to defensive, NIMBYist policies. It exposes contradictions between protecting space as a living resource and the exploitation of space for regenerative purposes. Three future scenarios for urban events are outlined: conflict and competition, growth and harmony and digitalisation and virtualisation.

Develops scenarios for the future relationship between events and urban space.

Provides an analysis of the recursive spatial implications of the growth of the events sector for cities and the growth of cities for events.

The paper aims to examine the contribution of information and communication technology (ICT) to climate change, the origins of ICT unsustainability and explores some possible remedies.

The paper draws on a variety of sources to survey the many problems of sustainable ICTs; their energy consumption trends; planned obsolescence; hazardous materials and hazardous disposal; and analyses the way forward.

Highlights the unsustainability of many ICT trends, e.g. power consumption in data centers, and the extent to which ICT affects progress towards an economy's environmental sustainability.

This paper provides a novel approach to ICT sustainability, highlighting unsustainability of current software technology and related hardware trends, especially the threat of operating systems to planetary sustainability, as well as the growing power consumption trends in data centers.

Argues that user involvement can provide the best basis for reforming the internal and external relationships of local government, supporting both the reinvigoration of public accountability and providing the only secure foundation for improvements in operational effectiveness. Considers and criticizes other models for improving public management. Focuses particularly on the core processes of local government ‐ the democratic, management and service delivery processes ‐ and the primary interactions with politicians and service users, through which managers must function. Examines survey evidence on the extent of quality initiatives in local authorities and goes on to speculate about the organizational arrangements needed to support a user‐involvement approach. Concludes that the fundamental problem of public management centres on the alienation of the public and that public managers have a critical responsibility in reconstructing the public through reforms of service delivery.

The focus of the first two papers in this volume is controls. Egbe, Tsamenyi and Sa’id investigate the operations of formal and informal controls in a multinational subsidiary in Nigeria using a case study approach. This involved semi-structured interviews, observation, document analyses and a focus group discussion. The paper concludes that formal internal controls such as budgets, performance evaluation and rewards and staff recruitment operate alongside informal internal controls including beliefs systems, values and existing norms. In particular the study reports that forms of informal controls such as trust were found to be important in the organisation where superiors in certain instances assigned responsibilities to members of their teams not on the basis of their abilities or skills but because the member could be trusted. Egbe, Tsamenyi and Sa’id conclude that such informal controls could have a controlling effect and influence the formal organisational controls. The findings have significant implications for understanding the design of management controls in LDCs in general, and Africa in particular.

Significant changes in business practice mean that the design of the physical working environment is now being used to add value to business performance. Businesses, stimulated by the potential of information technology and goaded by international competition, are seeing corporate real estate as more than a matter of simply accommodating themselves in the most efficient way. They are using building projects to add value to their core activities. They are using the design process to accelerate programmes of technological and cultural change. Three case studies are used to illustrate the new importance of design. The strategic implication of these experiences are that users, at all levels in business life, having become accustomed to radical changes in the design process, and increasingly used to the responsiveness of ecommerce, are likely to become increasingly impatient with old economy versions of office design, construction, and real estate practice.

Questions the essential nature of the office building itself in a study, The Responsible Workplace, which criticizes the stereotype found in North America and Northern Europe. Identifies two realities which drive the demand for improvement: more powerful IT and more discriminating users. Lists the changing factors which will influence the design and use of the office buildings of the future: businesses, user expectations, technologies, IT and intelligent buildings, building performance, environmental issues, locations, patterns of office work, and regulatory perspectives. Finally, identifies ten initiatives for innovation which will virtually remake the working environment and invent the cities of the 2000s.