Search results for: information technology governance

Authors: Pablo Cardozo Herrera

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In a dynamic market of Information Technology (IT) Service and with high quality demands and high performance requirements in decreasing costs, it is imperative that IT companies invest organizational effort in order to increase the effectiveness of their Information Technology Service Management (ITSM) processes through the improvement of ITSM project management and through solid support to the strategic decision-making process of IT directors. In this article, the author presents an analysis of common issues of IT companies around the world, with strategic needs of information unmet that provoke their ITSM processes and projects management that do not achieve the effectiveness and efficiency expected of their results. In response to the issues raised, the author proposes a framework consisting of an innovative theoretical framework model of ITSM management and a technological solution aligned to the Information Technology Infrastructure Library (ITIL) good practices guidance and ISO/IEC 20000-1 requirements. The article describes a research that proves the proposed framework is able to integrate, manage and coordinate in a holistic way, measurable and auditable, all ITSM processes and projects of IT organization and utilize the effectiveness assessment achieved for their strategic decision-making process increasing the process maturity level and improving the capacity of an efficient management.

Keywords: innovation in IT services, ITSM processes, ITIL and ISO/IEC 20000-1, IT service management, IT service excellence

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Authors: Oloniyo Kemisola Eunice, Odere Oladunni Oluwafeyikemi

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Technological change and globalization have created a new global economy with Information and Communication Technology (ICT) occupying a complex position in relation to globalization. The emergence of this new global economy has serious implications on the nature and purpose of educational institutions. The paper is basically a theoretical discourse. Data for analysis were obtained from secondary sources. The paper found that significant challenges confront the integration of ICTs in education in the areas of educational policy and planning, infrastructure, language and content, capacity building and financing in Nigeria. The paper concluded that business education needs to be well equipped to anticipate and respond to opportunities created by ICTs in order to participate productively and equitably in an increasingly technology-rich and knowledge-driven world. The paper recommended, among others, that the investments in ICTs should be used to promote the development of basic skills, problem-solving and communication skills and the professional development of teachers.

Keywords: information, communication, technology, business, education

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Authors: Roshan Jelal, Charles Mbohwa

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In today’s world, internal fraud remains one of the most challenging problems within companies worldwide and despite investment in controls and attention given to the problem, the instances of internal fraud has not abated. To the contrary it appears that internal fraud is on the rise especially in the wake of the economic downturn. Leadership within companies believes that the more sophisticated the controls employed the less likely it would be for employees to pilfer. This is a very antiquated view as investment in controls may not be enough to curtail internal fraud; however, ensuring that a company drives the correct culture and behaviour within the organisation is likely to yield desired results. This research aims to understand how creating a strong ethical culture and embedding the principle of good corporate governance impacts on levels of internal fraud with an organization (a South African Bank).

Keywords: internal fraud, corporate governance, ethics, reserve bank, the King Code

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Authors: Kisik Song, Kyuwoong Kim, Sungjoo Lee

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Many global firms and corporations derive new technology and opportunity by identifying vacant technology from patent analysis. However, previous studies failed to focus on technologies that promised continuous growth in industrial fields. Most studies that derive new technology opportunities do not test practical effectiveness. Since previous studies depended on expert judgment, it became costly and time-consuming to evaluate new technologies based on patent analysis. Therefore, research suggests a quantitative and systematic approach to technology evaluation indicators by using patent data to and from customer communities. The first step involves collecting two types of data. The data is used to construct evaluation indicators and apply these indicators to the evaluation of new technologies. This type of data mining allows a new method of technology evaluation and better predictor of how new technologies are adopted.

Keywords: data mining, evaluating new technology, technology opportunity, patent analysis

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Authors: Alexandre Beaupré-Lavallée, Pier-André Bouchard St-Amant, Nathalie Beaulac

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The question of internal governance of universities is a political and scientific debate in the province of Quebec (Canada). Governments have called or set up inquiries on the subject on three separate occasions since the complete overhaul of the educational system in the 1960s: the Parent Commission (1967), the Angers Commission (1979) and the Summit on Higher Education (2013). All three produced reports that highlight the constant tug-of-war for authority and legitimacy within universities. Past and current research that cover Quebec universities have studied several aspects regarding internal governance: the structure as a whole or only some parts of it, the importance of certain key aspects such as collegiality or strategic planning, or of stakeholders, such as students or administrators. External governance has also been studied, though, as with internal governance, research so far as only covered well delineated topics like financing policies or overall impacts from wider societal changes such as New Public Management. The latter, NPM, is often brought up as a factor that influenced overall State policies like “steering-at-a-distance” or internal shifts towards “managerialism”. Yet, to the authors’ knowledge, there is not study that specifically maps how the Quebec State formally influences internal governance. In addition, most studies about the Quebec university system are not comparative in nature. This paper presents a portion of the results produced by a 2022- 2023 study that aims at filling these last two gaps in knowledge. Building on existing governmental, institutional, and scientific papers, we documented the legal and regulatory framework of the Quebec university system and of twenty-one other university systems in North America and Europe (2 in Canada, 2 in the USA, 16 in Europe, with the addition of the European Union as a distinct case). This allowed us to map the presence (or absence) of mandatory structures of governance enforced by States, as well as their composition. Then, using Clark’s “triangle of coordination”, we analyzed each system to assess the relative influences of the market, the State and the collegium upon the governance model put in place. Finally, we compared all 21 non-Quebec systems to characterize the province’s policies in an internal perspective. Preliminary findings are twofold. First, when all systems are placed on a continuum ranging from “no State interference in internal governance” to “State-run universities”, Quebec comes in the middle of the pack, albeit with a slight lean towards institutional freedom. When it comes to overall governance (like Boards and Senates), the dual nature of the Quebec system, with its public university and its coopted yet historically private (or ecclesiastic) institutions, in fact mimics the duality of all university systems. Second, however, is the sheer abundance of legal and regulatory mandates from the State that, while not expressly addressing internal governance, seems to require de facto modification of internal governance structure and dynamics to ensure institutional conformity with said mandates. This study is only a fraction of the research that is needed to better understand State-universities interactions regarding governance. We hope it will set the stage for future studies.

Keywords: internal governance, legislation, Quebec, universities

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Authors: Mahfoudh Hussein Mgammal

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The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.

Keywords: tax disclosure, tax planning, corporate governance, effective tax rate

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Authors: Jim Shi, Jasmine Chang, Nesreen El-Rayes

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The world has been experiencing a steadily increasing trend in both the production and consumption of plastic. The global consumer revolution should not have been possible without plastic, thanks to its salient feature of inexpensiveness and durability. But, as a two-edged sword, its durable quality has returned to haunt and even jeopardized us. That exacerbating the plastic crisis has attracted various global initiatives and actions. Simultaneously, firms are eager to adopt new technology as they witness and perceive more potential and merit of Industry 4.0 technologies. For example, Blockchain technology (BCT) is drawing the attention of numerous stakeholders because of its wide range of outstanding features that promise to enhance supply chain operations. However, from a research perspective, most of the literature addresses the plastic crisis from either environmental or social perspectives. In contrast, analysis from the data science perspective and technology is relatively scarce. To this end, this study aims to fill this gap and cover the plastic crisis from a holistic view of environmental, social, technological, and business perspectives. In particular, we propose a mathematical model to examine the inclusion of BCT to enhance and improve the efficiency on the upstream and the downstream sides of the plastic value, where the whole value chain is coordinated systematically, and its interoperability can be optimized. Consequently, the Environmental, Social, and Governance (ESG) goal and Circular Economics (CE) sustainability can be maximized.

Keywords: blockchain technology, plastic, circular economy, sustainability

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Authors: Jumana Majdi Qutub

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Rationale: Cloud computing has rapidly developed the past few years. Because of the importance of providing protection for personal data used in cloud computing, the role of data protection in promoting trust and confidence in users’ data has become an important policy priority. This research examines key regulatory challenges rose by the growing use and importance of cloud computing with focusing on protection of individuals personal data. Methodology: Describing and analyzing governance challenges facing policymakers and industry in Saudi Arabia, with an account of anticipated governance responses. The aim of the research is to describe and define the regulatory challenges on cloud computing for policy making in Saudi Arabia and comparing it with potential complied issues rose in respect of transported data to EU member state. In addition, it discusses information privacy issues. Finally, the research proposes policy recommendation that would resolve concerns surrounds the privacy and effectiveness of clouds computing frameworks for data protection. Results: There are still no clear regulation in Saudi Arabia specialized in legalizing cloud computing and specialty regulations in transferring data internationally and locally. Decision makers need to review the applicable law in Saudi Arabia that protect information in cloud computing. This should be from an international and a local view in order to identify all requirements surrounding this area. It is important to educate cloud computing users about their information value and rights before putting it in the cloud to avoid further legal complications, such as making an educational program to prevent giving personal information to a bank employee. Therefore, with many kinds of cloud computing services, it is important to have it covered by the law in all aspects.

Keywords: cloud computing, cyber crime, data protection, privacy

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Authors: Monjur E-Khoda Tarafdar

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Institutional autonomy and academic freedom corresponding to accountability are seen as a core concept of university governance. Universities are crucial factors in search of truth for knowledge production and dissemination. Academic leaders are the pivots to progressively influence the university governance. Therefore, in a continuum of debate about autonomy and accountability in the aspect of perception, academic leadership has been studied. Having longstanding acquaintance in the field the researcher has been instrumental to gain lived experiences of the informants in this qualitative study. Case studies are useful to gain an understanding of the complexities of a particular site to preserve a sense of wholeness of the site being investigated. Thus, multiple case study approach has been employed with a sample size of seventy-one. Such large size of informants was interviewed in order to capture a wider range of views that exist in Bangladesh. This qualitative multiple case study has engaged in-depth interviewing method of academic leaders and policy makers of three case universities. Open-ended semi-structured questionnaires are used to have a comprehensive understanding of how the perception of autonomy and accountability of academic leaders has impacted university governance in the context of Bangladesh. The paper has interpreted the voices of the informants and distinguished both the transformational and transactional style of academic leaderships in local university settings against the globally changed higher education demography. The study finds contextual dissimilarity in the perspectives of autonomy and accountability of academic leadership towards university governance. Unaccountability results in losing autonomous power and collapsing academic excellence. Since accountability grows competitiveness and competence, the paper also focuses on how academic leaders abuse the premise of academic loyalty to universities.

Keywords: academic loyalty, accountability, autonomy, leadership, perception, university governance

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Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur

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Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).

Keywords: environmental accounting, disclosure, corporate governance, content analysis

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Authors: Md. Awal Hossain Mollah

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Corporate governance is playing a crucial role for ensuring social accountability and responsibility of business organization through Corporate Social Responsibility (CSR) for the last two decades. In Bangladesh, CSR is a growing and popular concept and a recent development. Various business and corporate organizations are playing crucial role for helping vulnerable sections of our society now. For instance, Dutch Bangla Bank has been providing scholarship for under graduate and graduate students in our country which is very helpful for promoting poor and meritorious students in Bangladesh. In this study, how far CSR is playing its role for ensuring human right in Bangladesh will be examined with specific case studies. The study focus will reflect on both developed and developing nations based on literature review and possible empirical evidence.

Keywords: CSR, corporate governance, social security, Bangladesh, scholarships, graduate students, Dutch angla Bank

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Authors: Yang Liu

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The work team has been being adopted by the CCP for special missions in a limited time. Since the 18th National Congress of CCP, the unprecedented practice of the work team has had impacts beyond the original goal of poverty alleviation, their functions in village governance have still not been well studied. As the state agents that come from the outside of the village community, this article argues that the work team is a group that represents the coexistence of political, economic, and cultural capital, which contributes to effectively empower the state, and the village cadres and the peasants. For the state, more accurate bottom-up information could be collected by the work team, and policies could be made scientifically and implemented without distortion. For the village cadres, they can learn leadership skills and share more resources owned or mobilized by the work team. For the peasants, they have more access to participate the public affairs of their village and express their claims. The multiple empowerments have greatly improved the relationship among the state, the peasants, and the village cadres since a series of reforms from 1980s to 2000s that alienated the relationship among them.

Keywords: state, village cadre, empowerment, work team, peasants

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Authors: Sahar S. Tabrizi, Dogan Ibrahim

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Cloud Computing is a convenient model for on-demand networks that uses shared pools of virtual configurable computing resources, such as servers, networks, storage devices, applications, etc. The cloud serves as an environment for companies and organizations to use infrastructure resources without making any purchases and they can access such resources wherever and whenever they need. Cloud computing is useful to overcome a number of problems in various Information Technology (IT) domains such as Geographical Information Systems (GIS), Scientific Research, e-Governance Systems, Decision Support Systems, ERP, Web Application Development, Mobile Technology, etc. Companies can use Cloud Computing services to store large amounts of data that can be accessed from anywhere on Earth and also at any time. Such services are rented by the client companies where the actual rent depends upon the amount of data stored on the cloud and also the amount of processing power used in a given time period. The resources offered by the cloud service companies are flexible in the sense that the user companies can increase or decrease their storage requirements or the processing power requirements at any time, thus minimizing the overall rental cost of the service they receive. In addition, the Cloud Computing service providers offer fast processors and applications software that can be shared by their clients. This is especially important for small companies with limited budgets which cannot afford to purchase their own expensive hardware and software. This paper is an overview of the Cloud Computing, giving its types, principles, advantages, and disadvantages. In addition, the paper gives some example engineering applications of Cloud Computing and makes suggestions for possible future applications in the field of engineering.

Keywords: cloud computing, cloud systems, cloud services, IaaS, PaaS, SaaS

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Authors: Mazhar Hamayun

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Organizations need to take a holistic approach to their Zero Trust strategic and tactical security needs. This includes using a framework-agnostic model that will ensure all enterprise resources are being accessed securely, regardless of their location. Such can be achieved through the implementation of a security posture, monitoring the posture, and adjusting the posture through the Identify, Detect, Protect, Respond, and Recover Methods, The target audience of this document includes those involved in the management and operational functions of risk, information security, and information technology. This audience consists of the chief information security officer, chief information officer, chief technology officer, and those leading digital transformation initiatives where Zero Trust methods can help protect an organization’s data assets.

Keywords: ZTNA, zerotrust architecture, microsegmentation, NIST SP 800-207

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Authors: Ghulam Haider Haidaree, Nsenda Lukumwena

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Today the world of research enjoys abundant data, available in virtually any field, technology, science, and business, politics, etc. This is commonly referred to as big data. This offers a great deal of precision and accuracy, supportive of an in-depth look at any decision-making process. When and if well used, Big Data affords its users with the opportunity to produce substantially well supported and good results. This paper leans extensively on big data to investigate possible smart solutions to urban mobility and related issues, namely road traffic accidents, its casualties, and fatalities based on multiple factors, including age, gender, location occurrences of accidents, etc. Multiple technologies were used in combination to produce an Information Communication Technology (ICT) based solution with embedded technology. Those technologies include principally Geographic Information System (GIS), Orange Data Mining Software, Bayesian Statistics, to name a few. The study uses the Leeds accident 2016 to illustrate the thinking process and extracts thereof a model that can be tested, evaluated, and replicated. The authors optimistically believe that the proposed model will significantly and smartly help to flatten the curve of road traffic accidents in the fast-growing population densities, which increases considerably motor-based mobility.

Keywords: accident factors, geographic information system, information communication technology, mobility

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Authors: Sedat Cereci

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This study investigates character of communication, evaluates communication and information need of people, handles relation between communication and contemporary technology, and emphasizes technological lack on communication education in many societies. To get information and communication are of main needs of people and people developed different instruments and technics to learn and to communicate in the past. Because of social need, communication became social matter and governments contributed facilities of communication and set communication places for people to meet and to communicate. Industrial Revolution and technological developments also contributed communication technics and proved numerous technological facilities for communication. Education in the world also use developed technology in any department and communication education especially necessities high technological facilities in schools. Many high schools and universities have communication departments and most of them use contemporary technological facilities, but they are not sufficient. Communication departments in educational organizations in Turkey have computer classrooms, monitors, cameras, microphones, telephones, different softwares, and others. However, despite all this, technological facilities and teaching methods are not sufficient because of contemporary developments. Technology develops rapidly due to hopes of people and technological facilities in education cannot catch developments and people always hope more.

Keywords: information, communication education, technology, technological lack, contemporary conditions, technics

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Authors: Jenny Ngo, Harry De Boer, Jurgen Enders

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Indonesian higher education has experienced significant changes over the last decade. In 1999, the government published an overall strategy for decentralization and enhancement of local autonomy in many sectors, including (higher) education. Indonesian higher education reforms have forced universities to restructure their internal university governance to become more entrepreneurial. These new types of internal university governance are likely to affect the institutions’ leadership and management. This paper discusses the approach and findings of a study on the managerial leadership styles of deans in Indonesian universities. The study aims to get a better understanding of styles exhibited by deans manifested in their behaviors. Using the theories of reasoned action and planned behavior, in combination with the competing values framework, a large-scale survey was conducted to gather information on the deans’ behaviors, attitudes, subjective norms, and perceived behavioral control. Based on the responses of a sample of 218 deans, the study identifies a number of leadership styles: the Master, the Competitive Consultant, the Consensual Goal-Setter, the Focused Team Captain, and the Informed Trust-Builder style. The study demonstrates that attitudes are the primary determinant of the styles that were found. Perceived behavioral control is a factor that explains some managerial leadership styles. By understanding the attitudes of deans in Indonesian universities, and their leadership styles, universities can strengthen their management and governance, and thus improve their effectiveness.

Keywords: deans, Indonesian higher education, leadership and management styles, decentralization

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Authors: Desmond Chinedu Oparaku, Oyemike Victor Benson, Ifeyinwa A. Ariole

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A critical examination of the emerging knowledge society reveals that library and information centres have a significant role to play in the building of knowledge society. The major highlights of this paper include: the conceptual analysis of knowledge society, overview of library and information centres in developing countries, role of libraries and information centre in building up of knowledge society, library and information professionals as factor in building knowledge, challenges faced by Library and Information Centres (LICs) in building knowledge society, strategies for building knowledge society. The position of this paper is that in spite of the influx of varied information and communication technologies in the information industry which is the driving force of knowledge society, there is a dire need for Libraries and Information Centres (LIC) to contribute positively to the migration and transition processes from the information society to knowledge-based society.

Keywords: information and communication technology (ICT), information centres, information industry, information society

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Authors: Chenxu Fang

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Riverside public space in mountainous cities is an important place indispensable to the activities of urban residents. Based on the concept of health and safety, this study was carried out on the riverfront space of the local section of Jialing River in Chongqing Municipality, and according to the actual function of the space, the riverfront public space in mountainous cities was categorized into recreational riverfront space, ecological conservation riverfront space, and composite function riverfront space. Starting from the health and safety related factors affecting the environment, the health and safety influencing factors of the riverfront public space are summarized into three categories: material, non-material and social. Through field research and questionnaire collection, combined with Likert scale analysis, the important level of health and safety influencing factors of different types of riverfront public space in mountainous cities is clarified, and the factors are mapped to different types of riverfront space design, and three types of representative mountainous riverfront public space safety and health governance paths are put forward. public space safety and health governance path.

Keywords: health and safety, mountain city, riverfront public space, spatial governance, Chongqing Jialing River

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Authors: Inayah Hidayati

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Innovation in communication technology has opened up opportunities for student to migrate and study abroad. The increasing number of Indonesian students migrating to study abroad suggests the importance of understanding the reason underline their movements. Objective: This research aims to explain the migration decision-making process of Indonesian student migrants in Europe. In detail, this research will consider the innovation in communication technology in the migration decision-making process of students who emigrated from Indonesia and how they use that in the context of the migration decision-making process. Methods: The data collected included qualitative data from in-depth interviews. An interview guide was formulated to facilitate the in-depth interviews and generate a better understanding of migration behavior. Expectation: 1). Innovation in communication technology help Indonesian student migrants on migration decision making process. 2). Student migrants use communication technology platforms for searching information about destination area. Result: Student migrant in Europe use their communication technology platforms to gain information before they choose that country for study. They use WhatsApp and LINE to making contact with their friends and colleagues in the destination country. WhatsApp and LINE group help Indonesian student to get information about school and daily life.

Keywords: international migration, student, decision making process, communication technology platforms

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Authors: Ndagi Salihu

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Corporate governance mechanisms are the control measures for ensuring that all the interests groups are equally represented and management are working towards wealth creation in the interest of all. Therefore, there are many empirical studies during the last three decades on corporate governance and firm performance. However, little is known about the effects of family ownership on the relationship between corporate governance and firm performance, especially in the developing economy like Nigeria. This limit our understanding of the unique governance dynamics of family ownership with regards firm performance. This study examined the impact of family ownership on the relationship between governance mechanisms and financial performance of publicly listed companies in Nigeria. The study adopted quantitative research methodology using correlational ex-post factor design and secondary data from annual reports and accounts of a sample of 23 listed companies for a period of 5 years (2014-2018). The explanatory variables are the board size, board composition, board financial expertise, and board audit committee attributes. Financial performance is proxy by Return on Assets (ROA) and Return on Equity (ROE). Multiple panel regression technique of data analysis was employed in the analysis, and the study found that family ownership has a significant positive effect on the relationships between corporate governance mechanisms and financial performance of publicly listed firms in Nigeria. This finding is the same for both the ROA and ROE. However, the findings indicate that board size, board financial expertise, and board audit committee attributes have a significant positive impact on the ROA and ROE of the sample firms after the moderation. Moreover, board composition has significant positive effect on financial performance of the sample listed firms in terms of ROA and ROE. The study concludes that the use of family ownership in the control of firms in Nigeria could improve performance by reducing the opportunistic actions managers as well as agency problems. The study recommends that publicly listed companies in Nigeria should allow significant family ownership of equities and participation in management.

Keywords: profitability, board characteristics, agency theory, stakeholders

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Authors: Sami Kabir, Sadek Hossain Khoka

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Open Government Data (OGD) refers to all data produced by government which are accessible in reusable way by common people with access to Internet and at free of cost. In line with “Digital Bangladesh” vision of Bangladesh government, the concept of open data has been gaining momentum in the country. Opening all government data in digital and customizable format from single platform can enhance e-governance which will make government more transparent to the people. This paper presents a well-in-progress case study on OGD portal by Bangladesh Government in order to link decentralized data. The initiative is intended to facilitate e-service towards citizens through this one-stop web portal. The paper further discusses ways of collecting data in digital format from relevant agencies with a view to making it publicly available through this single point of access. Further, possible layout of this web portal is presented.

Keywords: e-governance, one-stop web portal, open government data, reusable data, web of data

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Authors: Norazlan Alias, Mohd. Hasimi Yaacob

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This study examines the impact of governance structure via corporate restructuring decision on selected firm characteristics and performance. Results of selected ratios that represent corporate decision, governance structure and performance in pre and post restructuring are analyzed for some conclusions. This study uses annual data of companies that are consistently listed on the Main Board of Bursa Malaysia and announced completed corporate restructuring. The results show that only debt ratio is significantly different before and after asset restructuring. This study concludes that firms do not view corporate restructuring namely asset restructuring as an opportunity to simultaneous enhance governance structure that could also contribute enhance firm performance and board of directors’ structure subsequent to asset restructuring only has significantly influence on changing capital structure but not on firm performance.

Keywords: board of directors, capital structure, corporate restructuring, performance

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Authors: Manirath Wongsim

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Information technology management has become important for the achievement of organisations. An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 42 respondents at ten organisations in Thailand. This research used qualitative, interpretive evidence.The results indicate that the factor IT competencies within the organizational issues defines19 factors. Specifically, these new factors, based on the research findings and the literature and unique to IT competences for professional accountants, include ERP software skills, BI software skills and accounting law and legal skills. The evidence in this study suggests that ERP software, spreadsheets, BI software and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate into developing information technology related competencies for knowledge workers in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competencies for accountants, IT skills for accounting, soft skills for accountants

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Authors: Ajayi Oluwasola Felix

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This paper examines how firm investments in technology-based employee monitoring impact both misconduct and productivity. We use unique and detailed theft and sales data from 392 restaurant locations from five firms that adopt a theft monitoring information technology (IT) product. We use difference-in-differences (DD) models with staggered adoption dates to estimate the treatment effect of IT monitoring on theft and productivity. We find significant treatment effects in reduced theft and improved productivity that appear to be primarily driven by changed worker behavior rather than worker turnover. We examine four mechanisms that may drive this productivity result: economic and cognitive multitasking, fairness-based motivation, and perceived increases of general oversight. The observed productivity results represent substantial financial benefits to both firms and the legitimate tip-based earnings of workers. Our results suggest that employee misconduct is not solely a function of individual differences in ethics or morality, but can also be influenced by managerial policies that can benefit both firms and employees.

Keywords: information technology, monitoring, misconduct, employee theft

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Authors: M. V. Shivaani, P. K. Jain, Surendra S. Yadav

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Risk management has been gaining extensive focus from international organizations like Committee of Sponsoring Organizations and Financial Stability Board, and, the foundation of such an effective and efficient risk management system lies in a strong risk governance structure. In view of this, an attempt (perhaps a first of its kind) has been made to develop a risk governance index, which could be used as proxy for quality of risk governance structures. The index (normative framework) is based on eleven variables, namely, size of board, board diversity in terms of gender, proportion of executive directors, executive/non-executive status of chairperson, proportion of independent directors, CEO duality, chief risk officer (CRO), risk management committee, mandatory committees, voluntary committees and existence/non-existence of whistle blower policy. These variables are scored on a scale of 1 to 5 with the exception of the variables, namely, status of chairperson and CEO duality (which have been scored on a dichotomous scale with the score of 3 or 5). In case there is a legal/statutory requirement in respect of above-mentioned variables and there is a non-compliance with such requirement a score of one has been envisaged. Though there is no legal requirement, for the larger part of study, in context of CRO, risk management committee and whistle blower policy, still a score of 1 has been assigned in the event of their non-existence. Recognizing the importance of these variables in context of risk governance structure and the fact that the study basically focuses on risk governance, the absence of these variables has been equated to non-compliance with a legal/statutory requirement. Therefore, based on this the minimum score is 15 and the maximum possible is 55. In addition, an attempt has been made to explore the determinants of this index. For this purpose, the sample consists of non-financial companies (429) that constitute S&P CNX500 index. The study covers a 10 years period from April 1, 2005 to March 31, 2015. Given the panel nature of data, Hausman test was applied, and it suggested that fixed effects regression would be appropriate. The results indicate that age and size of firms have significant positive impact on its risk governance structures. Further, post-recession period (2009-2015) has witnessed significant improvement in quality of governance structures. In contrast, profitability (positive relationship), leverage (negative relationship) and growth (negative relationship) do not have significant impact on quality of risk governance structures. The value of rho indicates that about 77.74% variation in risk governance structures is due to firm specific factors. Given the fact that each firm is unique in terms of its risk exposure, risk culture, risk appetite, and risk tolerance levels, it appears reasonable to assume that the specific conditions and circumstances that a company is beset with, could be the biggest determinants of its risk governance structures. Given the recommendations put forth in the paper (particularly for regulators and companies), the study is expected to be of immense utility in an important yet neglected aspect of risk management.

Keywords: corporate governance, ERM, risk governance, risk management

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Authors: Seyed Hossein Iranmanesh, Hassan Nouri, Seyed Reza Iranmanesh

Abstract:

In the dynamic and complex landscape of today’s business, organizations often face challenges in impactful decision-making across multi-project settings. To efficiently allocate resources, coordinate tasks, and optimize project outcomes, establishing robust decision-making processes is essential. Furthermore, the increasing importance of information systems and their integration within organizational workflows introduces an additional layer of complexity. This research proposes the use of blockchain technology as a suitable solution to enhance decision-making in multi-project environments, particularly within the realm of information systems. The conceptual framework in this study comprises four independent variables and one dependent variable. The identified independent variables for the targeted research include: Blockchain Layer in Integrated Systems, Quality of Generated Information ,User Satisfaction with Integrated Systems and Utilization of Integrated Systems. The project’s performance, considered as the dependent variable and moderated by organizational policies and procedures, reflects the impact of blockchain technology adoption on organizational effectiveness1. The results highlight the significant influence of blockchain implementation on organizational performance.

Keywords: multi-project environments, decision support systems, information systems, blockchain technology, decentralized systems.

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Authors: Balqees A. Al-Thuhli, Ali H. Al-Badi, Khamis Al-Gharbi

Abstract:

Information technology is changing rapidly and the users’ expectations are also growing. Dealing with these changes in information technology, while satisfying the users’ needs and expectations is a big challenge. IT managers need to explore new mechanisms/strategies to enable them to cope with such challenges. The objectives of this research are to identify the significant challenges that might face IT managers in higher education institutes in the face of the high and ever growing customer expectations and to propose possible solutions to cope with such high-speed changes in information technology. To achieve these objectives, interviews with the IT professionals from different higher education institutes in Oman were conducted. In addition, documentation (printed and online) related to these institutions were studied and an intensive literature review of published work was examined. The findings of this research are expected to give a better understanding of the challenges that might face the IT managers at higher education institutes. This acquired understanding is expected to highlight the importance of being adaptable and fast in keeping up with the ever-growing technological changes. Moreover, adopting different tools and technologies could assist IT managers in developing their organisations’ IT policies and strategies.

Keywords: information technology, rapid change, CIO roles, challenges, IT managers, coping mechanisms, users' expectations

Procedia PDF Downloads 242

Authors: Marianne Paimre

Abstract:

The COVID-19 crisis has prompted older people to adopt new technologies to facilitate their daily life. This study explored the relationships between socioeconomic indicators, technology acceptance, online health information seeking (OHIS), and health behavior (HB), including readiness for COVID-19 vaccination among Estonian older adults. A cross-sectional survey was conducted among 501 people aged ≥ 50 in 2020. Its findings indicate that the more recurrent the need for health information was (rho = .11, p<.05), and the more regularly one searched for it (rho = .14, p<.01), the more willing a person was to get vaccinated. Also, interest in digital applications corresponded to vaccination readiness (rho = .25, p<.001). However, this relationship did not emerge in the case of other health behaviors such as healthy diet and exercise. Differences in health information behavior (HIB) should be considered when developing effective means of health communication designed especially for crisis situations.

Keywords: older adults, technology acceptance, health information behavior, health behavior, COVID-19 pandemic

Procedia PDF Downloads 70

Authors: Agah Tugrul Korucu, Mustafa Mucahit Gundogdu, Tarık Gencturk, Ahmet Yucel

Abstract:

Countries are developing big projects and supplying financial resource for developing technological substructure and integrating technology into the education. In Turkey, the Ministry of Education, with the aim of integrating ICT into learning and teaching processes, created a project named increasing occasions and normalizing the technology movement. FATIH Project with this project, the aim is to create teaching environments which are enriched with technology. In orientating people with the technology and integrating technology into the education, teacher and teacher candidates have a big responsibility. While teachers are using technology in lesson, the devices in class and the methods developed are important factors. The aim of this research is to examine awareness, and foresight about FATIH Project in different aspects. This study was conducted during the practice period of the second semester in the 2014-2015 academic years. The working group of the research was created from 209 teacher candidates which are from different teaching departments in the Ahmet Kelesoglu Education Faculty of Necmettin Erbakan University. Scanning model was used in this research. In research, as a getting data tool evaluation of “opinion about FATIH Project: awareness, foresight and expectation scale” which was developed by Karal et. al.; personal information form which was developed by researchers were used. Cronbach coefficient which is the reliability of the scale is 0.91. In analyzing the data, statistical package program average, standard deviation, percentage, correlation, t-test and variance analysis test were used.

Keywords: Fatih Project, information and communication technologies, information technology integration, views on the Fatih Project, technology integration in education

Procedia PDF Downloads 444