scholarly journals Social networks, corruption and institutions of accounting, auditing and accountability

2019 ◽  
Vol 32 (2) ◽  
pp. 508-530 ◽  
Author(s):  
Joseph Phiri ◽  
Pinar Guven-Uslu
Keyword(s):  
Social Networks ◽  
Social Network ◽  
Economic Status ◽  
Wealth Distribution ◽  
Network Activity ◽  
Structured Interviews ◽  
Government Officials ◽  
Content Type ◽  
Research Findings ◽  
African Context

Purpose The purpose of this paper is to investigate institutions of accountability in Zambia in order to understand how social networks may influence such institutions not to discharge their mandates as expected from time to time. The study equally seeks to explore how social networks may perpetuate corrupt activities and compromise the functioning of institutions of accountability. Design/methodology/approach The conceptual framework adopted in this study draws on insights from social network theory (SNT) and Bourdieu’s ideas of capital to devise a critical lens for investigating network activity and its influence on the functioning of institutions of accountability. Qualitative data were collected through semi-structured interviews with respondents drawn from different institutions of accountability. Social network analysis was conducted through content analysis. Findings Research findings highlight the presence of networks of a corrupt nature operating within government structures and some institutions of accountability. Manifested in the form of systemic and familial archetypes, these networks appear to be championed and propelled by senior government officials like controlling officers and other actors of a political nature including ministers and presidents. Most of these corrupt activities are organised through brokerage mechanisms that interface internal and external networks. Research limitations/implications Due to the clandestine nature of corruption activities, however, the study was unable to determine measures of centrality and density since these details were not forthcoming during interviews. Such information could only become available if willing individuals involved in corruption could be identified so that they explain who they conduct their corruption with together with the number of connections involved and the most influential individuals in those networks. Social implications This study helps us to understand that activities of a corrupt nature are often undertaken through well-connected groups and networks that make it difficult for institutions of accountability to detect and untangle such activity. The study also suggests that accountants and other accountability actors may have forgotten that accounting is not just a technical discourse for enhancing one’s economic status but is an ethical profession as well. There is a great need to put institutions in place which should hold everyone, including the president and ministers, accountable to the Zambian people in the light of wrongdoing. Dismantling the corrupt network activities inferred from the data entails a complete top-down change in systems of politics, governance, wealth distribution and social values. Originality/value This study contributes towards filling the gap of undertaking accounting research of a critical nature focussed on African contexts (Rahaman, 2010). The paper is equally an attempt at providing empirical flesh to Laughlin’s (1991) framework on organisational transformations through complementing that framework with SNT. The study is also among the first to draw on the experiences and insights of actors working within institutions of accountability to highlight accountability challenges within an African context.

Personality, risk tolerance and social network use: an exploratory study

2016 ◽  
Vol 42 (6) ◽  
pp. 536-552 ◽  
Author(s):  
Shaista Wasiuzzaman ◽  
Siavash Edalat
Keyword(s):  
Social Networks ◽  
Social Network ◽  
Online Social Networks ◽  
Financial Risk ◽  
Ordinary Least Squares ◽  
Risk Tolerance ◽  
Network Activity ◽  
Least Squares Regression ◽  
Content Type ◽  
Financial Risk Tolerance

Purpose – The vast amount of information available via online social networks (OSN) makes it a very good avenue for understanding human behavior. One of the human characteristics of interest to financial practitioners is an individual’s financial risk tolerance. The purpose of this paper is to look at the relationship between an individual’s OSN behavior and his/her financial risk tolerance. Design/methodology/approach – The study uses data collected from a sample of 220 university students and the backward variables selection ordinary least squares regression analysis technique to achieve its objective. Findings – The results of the study find that the frequency of logging on to social network sites indicates an individual who has higher financial risk tolerance. Additionally, the increasing use of social networks for social connection is found to be associated with lower financial risk tolerance. The results are mostly consistent when the sample is split based on prior financial knowledge. Originality/value – To the authors’ knowledge this is the first study which documents the possibility of understanding an individual’s financial risk tolerance via his/her social network activity. This provides investment/financial consultants with more avenues for gathering information in order to understand their current or potential clients hence providing better services.

A network case of knowledge brokering

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joelle Rodway ◽  
Stephen MacGregor ◽  
Alan Daly ◽  
Yi-Hwa Liou ◽  
Susan Yonezawa ◽  
...  
Keyword(s):  
Social Network ◽  
Learning Community ◽  
Knowledge Exchange ◽  
Point Of View ◽  
Network Activity ◽  
Centrality Measures ◽  
Knowledge Brokering ◽  
Content Type ◽  
Knowledge Brokers ◽  
Over Time

PurposeThe purpose of this paper is two-fold: (1) to offer a conceptual understanding of knowledge brokering from a sociometric point-of-view; and (2) to provide an empirical example of this conceptualization in an education context.Design/methodology/approachWe use social network theory and analysis tools to explore knowledge exchange patterns among a group of teachers, instructional coaches and administrators who are collectively seeking to build increased capacity for effective mathematics instruction. We propose the concept of network activity to measure direct and indirect knowledge brokerage through the use of degree and betweenness centrality measures. Further, we propose network utility—measured by tie multiplexity—as a second key component of effective knowledge brokering.FindingsOur findings suggest significant increases in both direct and indirect knowledge brokering activity across the network over time. Teachers, in particular, emerge as key knowledge brokers within this networked learning community. Importantly, there is also an increase in the number of resources exchanged through network relationships over time; the most active knowledge brokers in this social ecosystem are those individuals who are exchanging multiple forms of knowledge.Originality/valueThis study focuses on knowledge brokering as it presents itself in the relational patterns among educators within a social ecosystem. While it could be that formal organizational roles may encapsulate knowledge brokering across physical structures with an education system (e.g. between schools and central offices), these individuals are not necessarily the people who are most effectively brokering knowledge across actors within the broader social network.

scholarly journals Plan for the worst, hope for the best? Exploring major events related terrorism and future challenges for UK event professionals

2018 ◽  
Vol 4 (4) ◽  
pp. 513-526 ◽  
Author(s):  
Daniel Baxter ◽  
Jenny Flinn ◽  
Lucrezia Flurina Picco
Keyword(s):  
Marketing Strategy ◽  
Significant Rise ◽  
Destination Marketing ◽  
Major Event ◽  
Structured Interviews ◽  
Content Type ◽  
Future Challenges ◽  
Research Findings ◽  
The Uk ◽  
The Impact

Purpose The purpose of this paper is to investigate major event related terrorism and the resulting challenges that event professionals may face when hosting major events in cities as part of a destination marketing strategy. Design/methodology/approach The research was based in the UK due to the significant rise in terrorist activities that have taken place in its urban cities in recent years. The exploratory nature of this study utilised semi-structured interviews with UK event professionals, enabling a preliminary, in-depth investigation of the challenges that events professionals face as a result of major event related terrorism. Findings The research findings identify three challenges faced by event professionals when organising major events: knowledge and understanding in relation to major event related terrorism; the impact of major event related terrorism in terms of responsibility and accountability; and managing for major event related terrorism in budgetary terms. Research limitations/implications The research is limited to the UK, other destinations will pose their own unique challenges when hosting and managing events. It is suggested that this research be evaluated against similar studies in other destinations. This is a preliminary study and each of the topics identified within the findings warrant further exploration in their own right. Originality/value The paper offers an insight into the challenges faced by event professionals in the UK when delivering major events as part of a destination marketing strategy. With the increase in major event related terrorism in cities the findings of this research are of relevance not only to event professionals but anyone with a role in destination and tourism development.

scholarly journals Challenges to the learning organization in the context of generational diversity and social networks

2018 ◽  
Vol 25 (2) ◽  
pp. 92-101 ◽  
Author(s):  
Renata Kaminska ◽  
Stefano Borzillo
Keyword(s):  
Social Networks ◽  
Learning Organization ◽  
Generation X ◽  
Qualitative Methodology ◽  
High Tech ◽  
Structured Interviews ◽  
Organizational Boundaries ◽  
Content Type ◽  
Generational Diversity ◽  
Company Culture

Purpose The purpose of this paper is to gain a better understanding of the challenges to the emergence of a learning organization (LO) posed by a context of generational diversity and an enterprise social networking system (ESNS). Design/methodology/approach This study uses a qualitative methodology based on an analysis of 20 semi-structured interviews in a high-tech organization and internal company documents relating to the introduction of a new, centralized ESNS. Findings This study uncovers fundamental differences between Generation X and Y employees regarding their ESNS adoption and use. While Xers take more time to adopt the new centralized ESNS introduced into the company, their use seems in line with the company culture and corporate norms of behavior. At the same time, even if Yers are faster ESNS adopters, they use it as they use Facebook disregarding the hierarchy and organizational boundaries. This creates tensions between Generation X and Y and undermines the formation of the LO. Research limitations/implications As conclusions are specific to a context of a single organization, the authors recommend other case studies, to enrich the findings. Originality/value By highlighting how the use of social networks modifies who has the power and the control over knowledge in an organization, this paper enriches the theory on the LO. It has implications for managers wishing to design LOs in the context of intergenerational diversity.

scholarly journals ACADEMIC STAFF SELECTION IN THE SULTANATE OF OMAN – THE CASE OF COLLEGES OF TECHNOLOGY

2020 ◽  
Vol 5 (11) ◽  
pp. 128-145
Author(s):  
Khamis Said Nasser Al Muniri
Keyword(s):  
Selection Process ◽  
Academic Staff ◽  
Inductive Reasoning ◽  
Structured Interviews ◽  
Government Officials ◽  
Main Method ◽  
Colleges Of Technology ◽  
College Of Technology ◽  
Research Findings ◽  
Recruitment And Selection

This paper looks at the academic staff selection practices at the Colleges of Technology in Oman. An inductive reasoning or bottom up approach was used in this research project. The main method of data collection used was semi-structured interviews conducted with selected government officials whose position and experience would enable them to provide useful data on the issues being explore. Some of the main findings of the research was that the interviewers predominantly conducted unstructured interviews and the interviewers had not received any training on how to conduct interviews and carryout the selection process. In addition, the interviewers did not have any standard selection criteria when recruiting academic staff to the college of technology. The research findings will help administrators in Oman to improve the recruitment and selection process of academic Staff.

A character social network relationship map tool to facilitate digital humanities research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chih-Ming Chen ◽  
Chung Chang ◽  
Yung-Ting Chen
Keyword(s):  
Social Network ◽  
Technology Acceptance ◽  
Real Time ◽  
Digital Humanities ◽  
Control Group ◽  
Content Type ◽  
Interaction Interface ◽  
Research Findings ◽  
System Effectiveness ◽  
Ancient Texts

PurposeDigital humanities aim to use a digital-based revolutionary new way to carry out enhanced forms of humanities research more effectively and efficiently. This study develops a character social network relationship map tool (CSNRMT) that can semi-automatically assist digital humanists through human-computer interaction to more efficiently and accurately explore the character social network relationships from Chinese ancient texts for useful research findings.Design/methodology/approachWith a counterbalanced design, semi-structured in-depth interview, and lag sequential analysis, a total of 21 research subjects participated in an experiment to examine the system effectiveness and technology acceptance of adopting the ancient book digital humanities research platform with and without the CSNRMT to interpret the characters and character social network relationships.FindingsThe experimental results reveal that the experimental group with the CSNRMT support appears higher system effectiveness on the interpretation of characters and character social network relationships than the control group without the CSNRMT, but does not achieve a statistically significant difference. Encouragingly, the experimental group with the CSNRMT support presents remarkably higher technology acceptance than the control group without the CSNRMT. Furthermore, use behaviors analyzed by lag sequential analysis reveal that the CSNRMT could assist digital humanists in the interpretation of character social network relationships. The results of the interview present positive opinions on the integration of system interface, smoothness of operation, and external search function.Research limitations/implicationsCurrently, the system effectiveness of exploring the character social network relationships from texts for useful research findings by using the CSNRMT developed in this study will be significantly affected by the accuracy of recognizing character names and character social network relationships from Chinese ancient texts. The developed CSNRMT will be more practical when the offered information about character names and character social network relationships is more accurate and broad.Practical implicationsThis study develops an ancient book digital humanities research platform with an emerging CSNRMT that provides an easy-to-use real-time interaction interface to semi-automatically support digital humanists to perform digital humanities research with the need of exploring character social network relationships.Originality/valueAt present, a real-time social network analysis tool to provide a friendly interaction interface and effectively assist digital humanists in the digital humanities research with character social networks analysis is still lacked. This study thus presents the CSNRMT that can semi-automatically identify character names from Chinese ancient texts and provide an easy-to-use real-time interaction interface for supporting digital humanities research so that digital humanists could more efficiently and accurately establish character social network relationships from the analyzed texts to explore complicated character social networks relationship and find out useful research findings.

The role of online social networks in university students’ environmentally responsible behavior

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amirreza Rezaei ◽  
Saba Ahmadi ◽  
Hamid Karimi
Keyword(s):  
Social Networks ◽  
Social Network ◽  
Online Social Networks ◽  
Environmental Attitudes ◽  
Environmental Issues ◽  
Control Group ◽  
Environmentally Responsible Behavior ◽  
Content Type ◽  
Responsible Behavior ◽  
Environmentally Responsible

Purpose This study aims to determine the effect of online social networks on university students’ environmentally responsible behavior (ERB). This research aimed to develop and test a behavioral model in the context of online social networks, where students’ attitudes, knowledge and behavior influence their ERB. Design/methodology/approach This study used a quasi-experiment with a pretest-posttest design and a random parallelization control group. The research used a questionnaire to assess ERB, environmental attitudes and environmental knowledge. The researcher randomly assigned 120 students to an experimental and a control group of equal size. Both groups initially completed a pretest. The experimental group was trained in environmental issues over four months (an academic semester) via an online social network. Findings The findings indicated that the social network had a significant effect on motivating ERB. Additionally, it improved environmental attitudes. According to the results, online social networks such as Facebook can significantly aid in teaching and learning environmental issues in formal academic settings. Originality/value Online social networks facilitated significant cognitive progress in environmental education. The primary objective is to educate students about ERB.

The hidden side of sub-supplier firms' sustainability – an empirical analysis

2020 ◽  
Vol 40 (12) ◽  
pp. 1771-1799
Author(s):  
Shobod Deba Nath ◽  
Gabriel Eweje ◽  
Aymen Sajjad
Keyword(s):  
Management Practices ◽  
Supply Management ◽  
Future Research ◽  
Structured Interviews ◽  
Content Type ◽  
Research Findings ◽  
Second Tier ◽  
Institutional Types ◽  
Institutional Actors ◽  
Normative Logic

PurposeThe purpose of this paper is to investigate how sub-suppliers decouple the implementation of sustainable supply management practices in supply chains, and what institutional logics permit these suppliers to do so.Design/methodology/approachFollowing a qualitative design, we conducted 23 in-depth semi-structured interviews with owners and managers of apparel sub-suppliers. To corroborate research findings, the views of owners and managers were triangulated by further interviewing 18 key representatives of wide-ranging institutional actors.FindingsThe findings suggest that owners and managers of sub-suppliers use two decoupling responses: (1) consensual strategy to compromise sustainability requirements (2) concealment strategy. In addition, this paper identifies multiple institutional types of conflicting logics: instrumental logic, legitimacy logic complexity and gaps in normative logic, which interplay amongst sub-suppliers whereby permit to decouple the implementation of supply management practices.Research limitations/implicationsWhile the current paper provides an early contribution from the perspectives of second-tier and third-tier suppliers, future research could be extended to include further upstream sub-suppliers and downstream tiers including the end consumers.Practical implicationsIt is important for brand-owning retailers and first-tier suppliers to predict sub-suppliers' decoupling behaviour and conflicts for supply management practices implementation since they may present potential vulnerability for buyers and lead suppliers.Originality/valueThis study extends the application of institutional theory and contributes to the literature on extended suppliers' supply management practices in a developing country context, which is an under-researched area.

scholarly journals Online social network security awareness: mass interpersonal persuasion using a Facebook app

2019 ◽  
Vol 32 (5) ◽  
pp. 1276-1300
Author(s):  
Ehinome Ikhalia ◽  
Alan Serrano ◽  
David Bell ◽  
Panos Louvieris
Keyword(s):  
Social Network ◽  
Online Social Network ◽  
Social Engineering ◽  
Security Awareness ◽  
Structured Interviews ◽  
Experimental Conditions ◽  
Content Type ◽  
Paired Samples ◽  
Mip Model ◽  
System Usability Scale

Purpose Online social network (OSN) users have a high propensity to malware threats due to the trust and persuasive factors that underpin OSN models. The escalation of social engineering malware encourages a growing demand for end-user security awareness measures. The purpose of this paper is to take the theoretical cybersecurity awareness model TTAT-MIP and test its feasibility via a Facebook app, namely social network criminal (SNC). Design/methodology/approach The research employs a mixed-methods approach to evaluate the SNC app. A system usability scale measures the usability of SNC. Paired samples t-tests were administered to 40 participants to measure security awareness – before and after the intervention. Finally, 20 semi-structured interviews were deployed to obtain qualitative data about the usefulness of the App itself. Findings Results validate the effectiveness of OSN apps utilising a TTAT-MIP model – specifically the mass interpersonal persuasion (MIP) attributes. Using TTAT-MIP as a guidance, practitioners can develop security awareness systems that better leverage the intra-relationship model of OSNs. Research limitations/implications The primary limitation of this study is the experimental settings. Although the results testing the TTAT-MIP Facebook app are promising, these were set under experimental conditions. Practical implications SNC enable persuasive security behaviour amongst employees and avoid potential malware threats. SNC support consistent security awareness practices by the regular identification of new threats which may inspire the creation of new security awareness videos. Social implications The structure of OSNs is making it easier for malicious users to carry out their activities without the possibility of detection. By building a security awareness programme using the TTAT-MIP model, organisations can proactively manage security awareness. Originality/value Many security systems are cumbersome, inconsistent and non-specific. The outcome of this research provides organisations and security practitioners with a framework for designing and developing proactive and tailored security awareness systems.

The relationship between employment and social networks in the older population

2014 ◽  
Vol 41 (4) ◽  
pp. 321-335 ◽  
Author(s):  
Philip Haynes ◽  
Laura Banks ◽  
Michael Hill
Keyword(s):  
Social Network ◽  
Old Age ◽  
Employment Status ◽  
Country Of Origin ◽  
Great Influence ◽  
Network Activity ◽  
Data Set ◽  
Content Type ◽  
Community Organisation ◽  
The Relationship

Purpose – The purpose of this paper is to examine the relationship between employment and social network membership in a secondary data set of European citizens aged 50-69 years. Design/methodology/approach – A subsample of the International Social Survey Programme (ISSP) covering 13 European countries is analysed. Principal components analysis is used to reduce numerous social network characteristics to core elements than can be compared with country of origin, sex and employment status. A logistic regression is used to determine involvement in a community organisation. The independent variables are country of residence, age, sex and employment status. Findings – Those employed were more likely to participate in a community organisation and to have a greater number of friends. Employment status did not affect the amount of family contact. Being employed was found to increase the chances of an individual being involved in a community organisation, but for many respondents, their country of origin had a great influence on the probability of not being involved. Research limitations/implications – The ISSP provided no data on subjective health status and so it was not possible to control for the influence of poor health on employment and social network status. The limitations of sample weighting are discussed. Practical implications – There is evidence from this research that continued employment in late middle age and early old age increases advantageous social network contacts. Originality/value – This research challenges some previous research that suggested employment in old age might reduce social network activity.

Sign in / Sign up

Export Citation Format

Share Document