Search results

The purpose of this study is to measure the impact of demographic factors as determinants of citizens’ perceptions toward two dimensions of e-governance, namely: e-openness and e-participation.

A questionnaire was administered to collect data from three locations in the United Arab Emirates (UAE). Demographic data were analyzed to test two dimensions, namely: e-openness and e-participation of e-governance underpinning five demographic variables. More specifically t-test and the Scheffe method of multiple comparisons were conducted on a sample of 1,500 respondents to measure the significance of gender, age, educational level, nationality and type of employment in relation to the aforementioned dimensions of e-governance.

Findings indicate that, with the exception of nationality, all other demographic variables including gender, age, education and type of employment clearly explain differences among the respondents of e-governance. Furthermore, our findings suggest that respondents perceive moderate satisfaction with one dimension, namely, e-openness, but less satisfaction with the other dimension of e-governance, namely: e-participation.

The study is limited by the exclusive emphasis of the influence of five independent demographic factors on only two dimensions of e-governance. In addition, the sample represents highly educated and experienced respondents of Internet use and thus the results might be biased. Future studies may look beyond the demographic variables by evaluating UAE citizens’ attitudes and behavior towards the adoption of e-services. Furthermore, future research could be an in-depth examination, through focus groups, of the factors that impede an active interaction in the UAE. To overcome the possibility of biasness of the results, future work should include non-users and comparing the adoption behavior of online and offline users.

The key findings are useful for policy-makers and decision-makers for a real understanding of the needs of the citizens and to re-conceptualize the government Web sites as an interactive channel of communication in enhancing transparency and participation and, therefore, to contribute to democratic process.

The primary value of this research lies in extending the understanding of citizens’ perceptions of two dimensions of e-governance according to their demographic attributes. The two dimensions of e-governance identified in this study are neither studied before in the context of Arab countries nor explored in relation to the identified demographic variables. Furthermore, this study combines the two dimensions (e-openness and e-participation) and is in contrast with previous studies which examined these two dimensions separately.

The paper seeks to explore the argument for performance auditing and its place in financial management in the Brunei public sector.

The paper draws on the literature on financial management, the author's own experience teaching public sector financial management in Brunei, and interviews with audit staff in Brunei.

Although performance auditing is envisaged in the legislation, the main thrust of auditing is still on financial and procedural compliance; the paper discusses why this is so and in what circumstances it might change.

Examining the experience of performance auditing in Brunei case shows the nature of the contextual factors which underlie the performance‐oriented approach which is assumed in the new public management, and the implications for its application outside the western liberal democratic world.

The value of the paper lies in clearly delineating the nature of the change which the implementation of performance auditing would mean in Brunei public sector and the implications for non‐western countries, particularly oil economies.

The purpose of this research is to examine the impact of Islamic value on ethical behavior including other factors identified in the literature. The focus of the paper is to investigate to what extent does Islamic value impact ethical behavior of United Arab Emirates (UAE) university students.

The research is based on a quantitative approach using a questionnaire survey from 500 anonymous respondents covering five major universities within the UAE region. The identified constructs have been utilized to test a theoretical model using the structural equation modeling (SEM) technique.

The results revealed that education and code of ethics and Islamic values are dominant predictors to elevate ethical behavior, as well as the role of religion has a positive impact on ethical behavior. The survey results revealed a reverse relationship between new technology and ethical behavior.

The measures of factors used to rate university students' perception of ethical behavior are a possible limitation of the research study.

No empirical study was found in the literature that specifically investigates the relationships between Islamic value and ethical behavior in the UAE region. The paper fills an important gap in the literature on ethics.

Purpose – The purpose of the study is to investigate the role of the internal audit function in the public sector entities in Ghana and the factors limiting the effectiveness of internal audit in the sector.

Design/Methodology/Approach – The study collected the data from 120 internal auditors in 40 ministries, departments and agencies (MDAs) through a self-administered questionnaire. A semi-structured interview with a senior manager of the Internal Audit Agency, the oversight body was also carried out as a follow up.

Findings – The scope of internal audit services in the sector is limited to regular audit activities, mainly pre-audit of payment vouchers which take estimated 74% of the average productive audit time. The effectiveness of internal audit in the Ghanaian public sector is hampered by several factors: low professional proficiency of internal auditors; lack of management ownership and support for internal audit activities, lack of budget authority of the internal audit units and weak functioning of audit committees, among others. Some remedial programmes are ongoing.

Research limitations – Inherent in the study result is the limitation associated with non-probability sampling methods because of the use of purposive sampling technique to select the internal auditors and the organisations.

Practical implication – The result of the study may have policy implication for government in the design of programmes for improving the effectiveness of internal audit as an element of public financial management reforms.

Originality/Value – Despite several studies on internal audit effectiveness in the public sector organisations, none relates to Ghana. This study fills the gap.