Search results

The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

The study used a mixed method. Content analysis of 200 annual and CGA reports was carried out for 13 years, from 2008 to 2021, split into voluntary disclosure and mandatory disclosure periods. Quantitative analysis was also conducted using Kruskal–Wallis and Dunn's tests. Data gathered were interpreted through the lens of isomorphism and Oliver's (1991) strategic responses to institutional processes.

The study revealed that in the voluntary disclosure period, auditees responded mainly with acquiescence, motivated by mimetic isomorphic pressure. In the mandatory disclosure period, auditee responses ranged from acquiescence to dismissal of corporate governance regulation (i.e. coercive isomorphic pressure). Auditor reporting of CGA findings was found to be heterogeneous, suggesting that normative and mimetic isomorphism did not homogenize auditor practices.

The absence of uniform auditee responses to CGA regulation during the mandatory disclosure period suggests that the purpose of mandating the regulation has not yet been achieved and may signal inadequate coercive isomorphic pressure from the Financial Reporting Council of Nigeria (FRCN). Similarly, heterogeneous reporting of CGA findings by corporate governance auditors inhibits the comparability of audit findings, limiting their value for information users.

This study examines corporate governance auditor practices and auditee responses to corporate governance audit regulation.

Recognizing the importance of sustainable development, environmental economic practices have gained significant attention globally as effective measures to mitigate environmental degradation and promote resource conservation. Therefore this study identifies and evaluates the barriers hindering the implementation of environmental economic practices in the Nigerian construction industry.

A quantitative research approach, utilizing a well-structured questionnaire, was employed to collect data from construction professionals. The Shapiro-Wilk normality test was utilized to assess the normality of the data, while the Kruskal-Wallis H-test was employed to investigate potential significant differences in opinions among various categories of respondents. Subsequently, exploratory factor analysis was conducted to identify underlying patterns and relationships within the collected data.

The top five barriers were: prioritization of short-term financial gain over long-term benefits, inefficient and unreliable energy supply systems, inadequate disposal and management of waste, insufficient funding and investment and high costs associated with sustainable construction practices. Furthermore, four critical clusters of barriers were revealed, which are regulatory-related, financial and economic-related, technical and logistical-related and knowledge-related.

These clusters can guide policymakers, industry professionals and educators in developing tailored strategies to overcome barriers within each specific category, fostering a more holistic and effective approach toward sustainable practices in the construction sector.

The findings of this study were compared with results from similar cases in Iran, China and New Zealand to provide a cross-cultural perspective on challenges faced by different regions. This comparative analysis aims to identify both commonalities and unique factors, contributing to a much deeper understanding of sustainable construction practices on a global scale.

Historically, governments have favoured the economic benefits associated with tourism development resulting in many tourism destinations being confronted with overdevelopment, crowding, environmental degradation as well as damage to the social and cultural fabric, especially pronounced in high attractivity destinations. The devastating consequences of the SARS-CoV-2 pandemic for tourism have led to a realisation that actors participating in tourism are especially susceptible to major health and security crises or natural disasters, mainly because their services are location bound and cannot be sold elsewhere. The involuntary ‘pause’ in travel worldwide has led many governments to realise that tourism policies must be placed in a broader context and that stakeholders, including residents and the environment where the brunt of the negative consequences are most deeply felt, must be an intrinsic part in determining the outcomes to be achieved. To Snowclone John F. Kennedy: ‘Ask not what your destination can do for tourism, ask what tourism can do for your destination’. Indeed, the visitation process involves the demand-driven co-creation or co-production between visitors (resident, day and overnight) and hosts, mostly based on the use of public goods. The complexity of this visitation system with its myriad stakeholders means that there cannot be a single tourism or visitation policy, but that there must be different policies that intervene at different points in the system and create an impact. Thus, policy formulation must be context-specific, individualised and take into account the interdependence among policies to achieve the desired outcomes.

The purpose of this study is to evaluate the effectiveness of “Connect the circle” systems thinking tools for improving contextualised systems thinking from sustainability perspectives. The guiding question is could “Connect the circle” improve sustainability education?

The effect of the “Connect the circle” tool on the development of learning dimensions, especially improved problem understanding, shared vision and quality of communication in STEM modules, was analysed by qualitative and quantitative methods.

Authors find that “Connect the circle” is an effective tool for thinking skills development. However, scaffolding in education is required to achieve higher-order thinking skills by empowering students to become active agents of change, capable of envisioning and implementing sustainable solutions at multiple levels.

Educators must bridge gaps between systems theory and understanding how systems thinking skills should be developed in sustainability contexts. Insights from this research will support the development of knowledge and skills required for higher education institutions graduates to address complex sustainability issues.

Applying this tool to STEM curricula represents an original way to explain student holistic vision to connect systems theory to the application of systems thinking skills for sustainability change.

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream, this meta-analysis sought to (1) examine the association between Internet addiction and depressive symptoms in adolescents, (2) examine the moderating role of Internet freedom across countries, and (3) examine the mediating role of excessive daytime sleepiness.

In total, 52 studies were analyzed using robust variance estimation and meta-analytic structural equation modeling.

There was a significant and moderate association between Internet addiction and depressive symptoms. Furthermore, Internet freedom did not explain heterogeneity in this literature stream before and after controlling for study quality and the percentage of female participants. In support of the displacement hypothesis, this study found that Internet addiction contributes to depressive symptoms through excessive daytime sleepiness (proportion mediated = 17.48%). As the evidence suggests, excessive daytime sleepiness displaces a host of activities beneficial for maintaining mental health. The results were subjected to a battery of robustness checks and the conclusions remain unchanged.

The results underscore the negative consequences of Internet addiction in adolescents. Addressing this issue would involve interventions that promote sleep hygiene and greater offline engagement with peers to alleviate depressive symptoms.

This study utilizes robust meta-analytic techniques to provide the most comprehensive examination of the association between Internet addiction and depressive symptoms in adolescents. The implications intersect with the shared interests of social scientists, health practitioners, and policy makers.

This study investigated a story-based learning MOOC’s effectiveness in enhancing digital competence.

A quasi-experimental design with 5,501 participants enrolled in a developed MOOC course was assessed through pretests, formative assessments and posttests. K-means clustering, using the Self-Efficacy in Digital Competence Scale (SDCS), was employed to classify experimental and control groups and analyze differences in perceived competence across age groups (10s–60s).

Learners’ digital competence significantly improved (p < 0.001) after the MOOC, demonstrating knowledge and skill gains across various domains. The highest SDCS domain was communication and collaboration, while the lowest was digital content creation. Additionally, the SDCS data showed higher self-efficacy in the 20–40s age group and lower in the 10, 50 and 60s.

The findings suggest a gap in learners’ digital content creation competence. Additional content could be incorporated to bridge this gap. This study supports story-based learning MOOCs for promoting digital competence.

This research contributes to the field by developing and evaluating a MOOC with story-based learning to explore learners’ digital competence and its relationship with age.

Facilities management (FM) as a strategic management tool has been an attractive research topic among scholars and practitioners alike for decades. The primary purpose of this paper is threefold: to assess the extent of use of FM roles (strategic, tactical and operational); to examine user satisfaction of service quality performance; and to analyse the influence of FM roles on service quality performance using data from Nigeria’s banking sector.

Relying on exploratory cross-sectional survey, 350 copies of a structured questionnaire were purposively distributed to senior management staff, bank staff, FM supervisors and bank customers in Lagos, Nigeria. One hundred and forty valid responses were returned to give a response rate of 40%. Data collected were analysed using descriptive, Spearman rank correlation and Kruskal–Wallis tests.

It was discovered that strategic facilities planning, IT planning strategy and real estate decisions are the most important FM roles at the strategic level; resource management, data control and planning change at the tactical level; and implementations, building operations and emergencies at the operation level. Findings equally revealed that visual appealing of materials associated with services (tangibles), insisting on error-free records (reliability), willing to help (responsiveness), having the knowledge to answer questions (assurance) and giving individualised attention (empathy) were the most important service quality performance indicators. Furthermore, the study revealed that strategic FM roles significantly influenced tangibles, reliability and responsiveness of staff and the services. Besides, tactical FM roles significantly influenced all service quality indicators except assurance, while operational FM roles had significant influence on tangibles, responsiveness and empathy.

To the best of the author’s knowledge, this study has provided first ever insight into the extent of FM strategic roles in the banking sector and influence of FM roles on service quality performance.

States retain (socio-political) tools to govern the lives of their population and beyond. Such governing takes place in various offices, where frontline staff need to implement policies that are created at higher levels of the administrative and political hierarchy. This chapter proposes an in-depth view on work that is being done in Swiss resident registration offices, through an ethnographic lens. Following caseworkers in their daily work routines over an extended period allowed me to trace their practices and (in)formal approaches to their work. This chapter delves into longer field note extracts that allow for deeper contextuality. Two key themes that will be engaged with, hustling and shuffling, explore the presence of informality and the consequences that such informal practices have for institutional functioning. First, insights show that a high workload combined with a lack of resources, creates an air of hustling that pushes frontline staff to make up for shortcomings in resources by inventing new and more efficient ways to implement their work. Hustling goes beyond individual coping mechanisms; often embedded in collective routines and practices that are, however, not codified. Second, given the high amount of information, policies and laws frontline workers need to be familiar with, they shuffle around with knowledge and devise productive ways to communicate with each other while remaining able to process cases. As such, informality is neither the opposite to formality nor simply uncodified but can range from spontaneous solutions to established sets of practice that blur the boundary between formal and informal.

Health-care organisations face many challenges in delivering safe, high-quality services while experiencing significant pressure to increase productivity and reduce costs. In this context, hospitals have implemented lean six sigma (LSS) programmes to improve their performance. This study aims to explore the application of LSS in three different non-profit Ecuadorian hospitals to comprehend the effectiveness of the methodology under this context.

A multiple-case analysis was performed in four phases: selecting the cases, defining a data collection protocol, performing a within-case analysis of each case and performing a cross-case analysis.

This research found that the LSS application positively impacts hospital performance indicators by reducing service time. The most frequently used tools include the supplier input process output customer diagram, value stream mapping, cause-and-effect diagram, five-why analysis, Gemba walk and paired two-sample test. Lastly, the results show that the most common challenges faced were lack of top management engagement, technical training and data availability.

The study is limited by the constraint of a single Latin American country from which the cases were analysed. Collaboration with external partners, like universities, and government policies promoting training in continuous improvement methodologies are crucial for success. Academic implications stress the importance of integrating soft skills in LSS implementation and engineering education.

This study shows a multiple-case analysis of LSS in a Latin American country highlighting the most commonly used tools, their impact on performance and the challenges of implementing LSS in health-care organisations in non-profit Ecuadorian hospitals.

The main aim of this study was to determine the scope of application for an innovation management assessment framework (IMAF) within innovation management. Two distinct geographical regions: ANZ (Australia and New Zealand) and TMSV (Thailand, Malaysia, Sri Lanka and Vietnam) were chosen to identify and analyse significant comparative differences.

A quantitative research approach was used using empirical data collected through an online questionnaire-based survey. Statistical data analysis, including descriptive statistics, univariate analysis of variance (ANOVA) and Hsu’s MCB (multiple comparisons with/to the best) post-hoc test results, was carried out to identify significant differences and similarities in innovation management capabilities within the two regions.

The descriptive statistics analysis reveals areas for potential enhancement in all the model constructs within both regions under investigation. Significant differences in innovation management capabilities between the two regions are identified, specifically in the design for lean six sigma (DFLSS) and the operation function commercial (COMM). However, when considering the remaining constructs of the IMAF, no significant differences in innovation management capabilities are observed between the regions.

The research is limited by the relatively small size of survey questionnaire responses from the targeted population. Future studies could be conducted on a global scale to increase responses.

The research findings serve as valuable insights into the development of important and useful guidelines for managers and innovation practitioners engaged in innovation planning and management.

The critical analysis conducted in this research, focusing on innovation management capabilities by region, represents a significant advancement in the existing body of work that utilises the IMAF model.