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Open Access
Article
Publication date: 25 April 2023

Redeemer Krah and Gerard Mertens

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on…

3964

Abstract

Purpose

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.

Design/methodology/approach

The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.

Findings

It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.

Practical implications

The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.

Originality/value

While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 27 March 2020

Redeemer Krah and Gerard Mertens

The study aims at examining the level of financial transparency of local governments in a sub-Saharan African country and how financial transparency is affected by democracy in…

3911

Abstract

Purpose

The study aims at examining the level of financial transparency of local governments in a sub-Saharan African country and how financial transparency is affected by democracy in the sub-region.

Design/methodology/approach

The study applied a panel regression model to data collected from public accounts of 43 local authorities in Ghana from 1995 to 2014. Financial transparency was measured using a transparency index developed based on the Transparency Index of Transparency International and the information disclosure requirements of public sector entities under the International Public Sector Accounting Standards.

Findings

The study finds the low level of financial transparency among the local governments in Ghana, creating information asymmetry within the agency framework of governance. Further, evidence from the study suggests a strong positive relationship between democracy and financial transparency in the local government.

Research limitations/implications

Deepening democracy is necessary for promoting the culture of financial transparency in local governance in sub-Saharan Africa, perhaps in entire Africa.

Practical implications

There is a need for the local governments and governments, in general, to deepen democracy to ensure proactive disclosure of the financial information to the citizens to improve participation trust and eventual reduction in corruption. Effective implementation of the Right to Information Act would also help promote financial and other forms of transparency in the sub-region.

Originality/value

The study contributes to the public sector accounting literature by linking democracy to financial transparency in the local government. Hitherto, studies concentrate on how entity level variables impact on the level of financial information flow in the local government without considering the broader governance infrastructure within which local governments operate.

Details

Meditari Accountancy Research, vol. 28 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Article
Publication date: 27 March 2009

1126

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 30 July 2020

Andrew Gerard, Maria Claudia Lopez, Daniel C. Clay and David L. Ortega

This study aims to improve our understanding of side selling in farmer cooperatives. Cooperative member side selling, in which farmers divert produce from cooperatives to…

Abstract

Purpose

This study aims to improve our understanding of side selling in farmer cooperatives. Cooperative member side selling, in which farmers divert produce from cooperatives to competitors, threatens coffee cooperatives. This is a problem in Burundi, where many households earn income from coffee and cooperatives serve a collective action function.

Design/methodology/approach

Using data from a survey of Burundian coffee farmers, we assess the determinants of two types of cooperative member side-selling behavior: selling to both cooperative and non-cooperative buyers and selling solely to non-cooperative buyers.

Findings

Farmers who sell to both cooperative and non-cooperative buyers are more likely to be male household heads, be more invested in coffee and have larger farms than non-side sellers, among other characteristics. Farmers who only sell to non-cooperative buyers are poorer and less invested in coffee than non-side sellers.

Research limitations/implications

Additional research is needed to better understand why side-selling behavior differs between groups and to better understand how household head gender influences side selling. In addition, this study lacks qualitative data supporting quantitative findings. Future research should include qualitative methods to better understand motivations for side-selling behavior.

Originality/value

The study provides important information on what influences cooperative member side selling and focuses on specific types of side-selling behavior that have been largely overlooked. The study focuses on the role of household head gender in side selling, which is important, given the centrality of women to African agriculture.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 11 no. 5
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 1 June 2022

Naman Sharma and Bharat Kumar Chillakuri

This study aims to investigate the positive side of employee deviance. Historically, research exploring employee deviance focussed on undesirable organisational and individual…

2053

Abstract

Purpose

This study aims to investigate the positive side of employee deviance. Historically, research exploring employee deviance focussed on undesirable organisational and individual outcomes. Thus, previous research has empirically established that employee deviance harms both the organisation and organisation's employees. Recent studies argue that employee deviance also has a positive effect; however, such studies are limited in number. The extant research fails to consider the positive side of employee deviance, and therefore, the present studies bridge the gap through a systematic literature review on positive deviance.

Design/methodology/approach

The study examined peer-reviewed theoretical and empirical journal articles related to workplace deviance. An initial search resulted in 2,691 research articles, of which 40 papers were considered relevant for the study given the objective of this paper. Research papers were extracted from the Web of Science, EBSCO and Scopus. The extracted data were then synthesised to formulate the research questions and objectives for this study.

Findings

Basing on the systematic literature review, the study presents six main themes: positive deviance and younger workforce, positive deviant leader and subordinates and positive deviance as a strategic tool for employee engagement, positive deviance and positive organisational scholarship, positive deviance and entrepreneurial orientation. The study also proposes positive deviance as a mediator/moderator of other relationships within an organisation.

Research limitations/implications

Systematic literature is a methodology that relies on the availability and accessibility of research studies based on the research criteria. The study considered three significant databases to identify the relevant papers for the study. Therefore, the research is limited, and the possibility of omitting the papers is not ruled out, although unintentional.

Originality/value

The paper is plausibly the first research to conduct a systematic literature review on positive deviance. The study establishes and reconfirms the encouraging side of employee deviance. The study extends the literature on workplace deviance in two significant ways. First, the paper systematically examines the empirical and review literature related to positive deviance and presents a greater understanding of the predictors, consequences, methodologies, etc. Second, the study highlights the critical research gaps in this area and suggests the course of action for future research.

Details

Personnel Review, vol. 52 no. 4
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 20 December 2021

Gloria Nkhoma, Chiao Xin Lim, Gerard Kennedy and Ieva Stupans

This paper aims to identify health-care entitlements that exist for asylum seekers with chronic non-communicable disease (CNCD) that promote their health and self-care, and to…

Abstract

Purpose

This paper aims to identify health-care entitlements that exist for asylum seekers with chronic non-communicable disease (CNCD) that promote their health and self-care, and to explore health policies, initiatives and programmes with the potential to foster self-care in this populace.

Design/methodology/approach

Narrative review of literature conducted by searching EMBASE, CINAHL, WEB OF SCIENCE and PSYCINFO databases for articles published from 2010 to 2021. Included articles focussed on policies, programmes or initiatives with the potential to promote health in adult asylum seekers residing in high-income countries. Studies inclusive of other migrant groups such as undocumented migrants and those with mental health conditions were excluded. Eleven studies fitting the inclusion criteria were assessed against the study objectives.

Findings

Free access to health-care services and pharmaceutical products, free access to food banks and supermarket model food banks, English and cooking lessons, community integration training sessions and culturally competent health-care workers were found to promote health and self-care. There is little research on self-care and health promotion in adult asylum seekers with CNCD. CNCDs represent high burden of disease in asylum seekers but have a low priority in reported research.

Originality/value

This narrative review is the first to explicitly focus on asylum seekers in high-income countries with CNCD, excluding mental health conditions, and to explore initiatives, programmes and policies that enhance health promotion to facilitate self-care in this populace.

Article
Publication date: 10 December 2021

Thanh-Tam Nguyen-Huu

This paper aims to investigate the wage gap between temporary and permanent workers in Pakistan and Cambodia.

Abstract

Purpose

This paper aims to investigate the wage gap between temporary and permanent workers in Pakistan and Cambodia.

Design/methodology/approach

Quantile regression estimator is likely to be the most relevant to the sample.

Findings

The estimates indicate the presence of a temporary employment wage penalty in Pakistan and contrarily a wage premium in Cambodia. Moreover, quantile regression estimates show that wage differentials could greatly vary across the wage distribution. The wage gap is wider at the bottom of the wage distribution in Pakistan, suggesting a sticky floor effect that the penalty of being in temporary jobs could be more severe for disadvantaged workers. By contrast, a glass ceilings effect is found in Cambodia, indicating that the wage premium is small at the bottom and becomes high at the top of the pay ladder.

Originality/value

Despite the rise of temporary jobs in the past several decades, the empirical evidence on wage differentials between temporary and permanent workers is extremely limited in developing Asian countries. This paper is the first research work that systematically examines the temporary-permanent wage gap in selected Asian countries, based on their National Labor Force Survey data.

Details

International Journal of Development Issues, vol. 21 no. 1
Type: Research Article
ISSN: 1446-8956

Keywords

Article
Publication date: 1 January 2004

Rita Asplund and Wiemer Salverda

This special issue of the International Journal of Manpower aims to make a contribution to broadening our limited understanding of the role and impact of employer‐provided…

2067

Abstract

This special issue of the International Journal of Manpower aims to make a contribution to broadening our limited understanding of the role and impact of employer‐provided training for low‐skilled service sector workers. It brings together seven of the papers that were presented at the international conference “Adapting Education and Training for the Enhancement of Low‐Skilled Jobs” held at Helsinki in May 2002. The papers are situated at the crossroads where three different strands of research and policymaking meet: the training of the low skilled, the system of vocational training and the role of training for the service sector. The contributions cover an interesting variety of European countries: Ireland, Germany, the Netherlands, Austria, Sweden, Spain and the UK, with diverging levels of low‐skilled (un)employment, vocational training and service‐sector employment.

Details

International Journal of Manpower, vol. 25 no. 1
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 8 August 2022

Muhammad Ahmed Alshyyab, Rania Albsoul and Gerard Fitzgerald

To explore the perceptions of surgical team members in a tertiary hospital in Jordan toward the factors influencing patient safety culture (PSC).

Abstract

Purpose

To explore the perceptions of surgical team members in a tertiary hospital in Jordan toward the factors influencing patient safety culture (PSC).

Design/methodology/approach

This was a qualitative descriptive study intended to characterize the factors that influence PSC. Interviews were conducted with health-care providers in the operation room (OR) in a tertiary Jordanian hospital. Participants included surgeons, anesthetists, nurses and senior surgical residents who had worked for three years minimum in the OR. Thematic analysis was used to analyze the data.

Findings

A total of 33 interviews were conducted. Thematic analysis of the content yielded four major themes: (1) operational factors, (2) organizational factors, (3) health-care professionals factors and (4) patient factors. The respondents emphasized the role of the physical layout of the OR, implementing new techniques and new equipment, and management support to establish a safety culture in the operating room setting.

Originality/value

The present research study will have implications for hospitals and health-care providers in Jordan for developing organizational strategies to eliminate or decrease the occurrence of adverse events and improve patient safety in the OR.

Details

The TQM Journal, vol. 35 no. 7
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 30 October 2018

Anders Sandberg

The speed of computing and other automated processes plays an important role in how the world functions by causing “time compression”. This paper aims to review reasons to believe…

Abstract

Purpose

The speed of computing and other automated processes plays an important role in how the world functions by causing “time compression”. This paper aims to review reasons to believe computation will continue to become faster in the future, the economic consequences of speedups and how these affect risk, ethics and governance.

Design/methodology/approach

A brief review of science and trends followed by an analysis of consequences.

Findings

Current computation is far from the physical limits in terms of processing speed. Algorithmic improvements may be equally powerful but cannot easily be predicted or bounded. Communication and sensing is already at the physical speed limits, although improvements in bandwidth will likely be significant. The value in these speedups lies in productivity gains, timeliness, early arrival of results and cybernetic feedback shifts. However, time compression can lead to loss of control owing to inability to track fast change, emergent or systemic risk and asynchrony. Speedups can also exacerbate inequalities between different agents and reduce safety if there are competitive pressures. Fast decisions are potentially not better decisions, as they may be made on little data.

Social implications

The impact on society and the challenge to governance are likely to be profound, requiring adapting new methods for managing fast-moving and technological risks.

Originality/value

The speed with which events happen is an important aspect of foresight, not just as a subject of prediction or analysis, but also as a driver of the kinds of dynamics that are possible.

Details

foresight, vol. 21 no. 1
Type: Research Article
ISSN: 1463-6689

Keywords

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