The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study

2019 ◽  
Vol 27 (3) ◽  
pp. 461-491 ◽  
Author(s):  
Ahmed H. Al-Dmour ◽  
Masam Abood ◽  
Hani H. Al-Dmour
Keyword(s):  
Developing Country ◽  
Internal Control ◽  
Control Method ◽  
Current Status ◽  
Primary Data ◽  
Future Research ◽  
Business Organizations ◽  
Mena Region ◽  
Content Type ◽  
Control Approach

Purpose This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations. Design/methodology/approach The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA. Findings The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience). Research limitations/implications This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study. Practical implications The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector. Originality/value The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry

2019 ◽  
Vol 26 (2) ◽  
pp. 447-463 ◽  
Author(s):  
Soheil Kazemian ◽  
Jamaliah Said ◽  
Elham Hady Nia ◽  
Hamidreza Vakilifard
Keyword(s):  
Internal Control ◽  
Banking Industry ◽  
Primary Data ◽  
Future Research ◽  
Content Type ◽  
Fraud Risk ◽  
Market Shares ◽  
Asset Misappropriation ◽  
Managerial Implications ◽  
Survey Questionnaires

PurposeThe paper aims at examining the influences of the elements of fraud diamond on the asset misappropriation within the banking industry of Iran. Primary data were collected through 191 survey questionnaires administered among employees of the top three banks in Iran, which own above 60 per cent of market shares in the banking industry of the country.Design/methodology/approachPrimary data were collected through 191 survey questionnaires administered among employees of the top three banks in Iran, which own above 60 per cent of market shares in the banking industry of the country.FindingsResults strongly supported that all four elements of fraud risk significantly influence bank employee asset misappropriation in Iran. To minimize employee fraud, the banking industry should reduce opportunities and employee negative rationalization through strong internal control.Research limitations/implicationsThe findings of this study are useful for policymakers, bank managers, industry practitioners and academics to understand and subsequently implement strategies to mitigate asset misappropriation.Practical implicationsManagerial implications, limitations of the study and suggestions for future research are also included in this paper.Originality/valueThe main value of this paper is the determination of the key variables that constitute the fraud diamond theory and its dimensions on the asset misappropriation within the banking industry in Iran.

Do the heterogeneous determinants of life satisfaction affect differently across borrowers of diverse credit sources? A propensity score approach

2018 ◽  
Vol 45 (8) ◽  
pp. 1142-1158 ◽  
Author(s):  
Tiken Das ◽  
Manesh Choubey
Keyword(s):  
Life Satisfaction ◽  
Propensity Score ◽  
Probit Model ◽  
Ordered Probit ◽  
Primary Data ◽  
Ordered Probit Model ◽  
Future Research ◽  
Content Type ◽  
Credit Access ◽  
Physical Assets

Purpose The purpose of this paper is to evaluate the non-monetary effect of credit access by providing an econometric framework which controls the problem of selection bias. Design/methodology/approach The study is conducted in Assam, India and uses a quasi-experiment design to gather primary data. The ordered probit model is used to evaluate the non-monetary impact of credit access. The paper uses a propensity score approach to check the robustness of the ordered probit model. Findings The study confirms the positive association of credit access to life satisfaction of borrowers. It is found that, in general, rural borrower’s life satisfaction is influenced by the ability and capacity to work, the value of physical assets of the borrowers as well as some other lenders’ and borrowers’ specific factors. But, the direction of causality of the factors influencing borrowers’ life satisfaction is remarkably different across credit sources. Research limitations/implications The study argues to provide productive investment opportunities to semiformal and informal borrowers while improving their life satisfaction score. Although the results are adjusted for selection and survivorship biases, it is impossible with the available data to assess which non-income factors explain the findings, and therefore this limitation is left to future research. Originality/value The study contributes to the literature of rural credit by assessing the probable differences among formal, semiformal and informal credit sources with respect to non-monetary impacts.

State-of-the-art literature review on inventory models for perishable products

2018 ◽  
Vol 15 (3) ◽  
pp. 306-346 ◽  
Author(s):  
Vaibhav Chaudhary ◽  
Rakhee Kulshrestha ◽  
Srikanta Routroy
Keyword(s):  
Inventory Management ◽  
Systemic Review ◽  
Current Status ◽  
Future Research ◽  
Inventory Models ◽  
Research Gaps ◽  
Content Type ◽  
Perishable Items ◽  
Perishable Inventory ◽  
The Future

PurposeThe purpose of this paper is to review and analyze the perishable inventory models along various dimensions such as its evolution, scope, demand, shelf life, replenishment policy, modeling techniques and research gaps.Design/methodology/approachIn total, 418 relevant and scholarly articles of various researchers and practitioners during 1990-2016 were reviewed. They were critically analyzed along author profile, nature of perishability, research contributions of different countries, publication along time, research methodologies adopted, etc. to draw fruitful conclusions. The future research for perishable inventory modeling was also discussed and suggested.FindingsThere are plethora of perishable inventory studies with divergent objectives and scope. Besides demand and perishable rate in perishable inventory models, other factors such as price discount, allow shortage or not, inflation, time value of money and so on were found to be combined to make it more realistic. The modeling of inventory systems with two or more perishable items is limited. The multi-echelon inventory with centralized decision and information sharing is acquiring lot of importance because of supply chain integration in the competitive market.Research limitations/implicationsOnly peer-reviewed journals and conference papers were analyzed, whereas the manuals, reports, white papers and blood-related articles were excluded. Clustering of literature revealed that future studies should focus on stochastic modeling.Practical implicationsStress had been laid to identify future research gaps that will help in developing realistic models. The present work will form a guideline to choose the appropriate methodology(s) and mathematical technique(s) in different situations with perishable inventory.Originality/valueThe current review analyzed 419 research papers available in the literature on perishable inventory modeling to summarize its current status and identify its potential future directions. Also the future research gaps were uncovered. This systemic review is strongly felt to fill the gap in the perishable inventory literature and help in formulating effective strategies to design of an effective and efficient inventory management system for perishable items.

The identity crisis of sustainable development

2014 ◽  
Vol 11 (1) ◽  
pp. 4-15 ◽  
Author(s):  
Catalin Ratiu ◽  
Beverlee B. Anderson
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
Identity Crisis ◽  
Primary Data ◽  
Future Research ◽  
Clear Understanding ◽  
Content Type ◽  
The Public ◽  
Larger Sample ◽  
Practical Implications

Purpose – There are many different conceptualizations to sustainable development and these different approaches may have led to confusion amongst the public. The purpose of this paper is to explore the identities of the term and how the confused identity may be leading to problems for sustainable development efforts. Design/methodology/approach – The design is exploratory, using both secondary and primary data to understand the different sustainable development concepts. Findings – There is no consistent understanding or use of the term “sustainable development” among various groups. Research limitations/implications – Future research should include a larger sample that is more representative of people from different backgrounds and geographical areas. Practical implications – The public is generally willing to support only projects that it understands. Without a clear understanding of sustainable development, the public will be less inclined to support these efforts. Originality/value – This study examines the perceptions and understandings of the term by the general public representing different generations.

Trust, commitment, logistics outsourcing relationship quality, relationship satisfaction, strategy alignment and logistics performance – a case of selected manufacturing firms in Uganda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Matthew Kalubanga ◽  
Sheila Namagembe
Keyword(s):  
Relationship Satisfaction ◽  
Relationship Quality ◽  
Developing Country ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Future Research ◽  
Logistics Outsourcing ◽  
Content Type ◽  
Positive Effects ◽  
Strategy Alignment

PurposeThis study examines the relationships among trust, commitment, logistics outsourcing relationship quality (LORQ), relationship satisfaction, strategy alignment and logistics performance considering selected manufacturing firms in a developing country, Uganda.Design/methodology/approachDrawing on insights from the commitment-trust theory and strategy alignment literature, and using a cross-sectional survey design with a self-administered questionnaire, and applying the partial least squares structural equation modeling (PLS-SEM) approach to analyze quantifiable data obtained from managers of 103 manufacturing firms in Uganda outsourcing logistics operations, the study examined the logistics performance effects of trust, through commitment, LORQ and relationship satisfaction.FindingsThe study findings reveal that trust influences logistics performance, indirectly through its effects on commitment, LORQ and relationship satisfaction, sequentially, and that the positive effects of relationship satisfaction on logistics performance strengthen with improvements in LORQ. Strategy alignment exerted a strong positive influence on LORQ.Research limitations/implicationsThe study findings have important implications for theory development and literature. The study applies the commitment-trust view to both theoretically and empirically examine logistics outsourcing as a competitive strategy to enhance logistics performance, and thereby providing a theoretical base for future research. However, this research is confined to manufacturing firms in Uganda, and the results are not necessarily generalizable to other contexts.Practical implicationsThe study findings provide insights for logistics managers regarding the role of trust, commitment, LORQ, relationship satisfaction and strategy alignment in enabling successful logistics outsourcing relationships, and how drawing on these, managers can improve firm logistics performance.Originality/valueThis study contributes to logistics management literature by empirically examining the relationship of trust, commitment, LORQ, relationship satisfaction and strategy alignment with logistics performance, considering manufacturing firms in a developing country, where these aspects have not been largely explored before. It highlights the need to build trust, promote greater commitment of logistics user firms in logistics outsourcing relationships as well as aligning logistics outsourcing strategies to improve LORQ and enhance logistics performance. Additionally, the study provides for the first-time new evidence for the moderation effect of LORQ on the influence of relationship satisfaction on logistics performance. The study findings suggest advancing further scholarly discussions on logistics outsourcing as a critical strategy to enhance firm logistics performance within a developing country context. Due to limitations in logistics infrastructure, and existing low-level technologies, logistics in developing countries still revolves around conventional materials handling, packaging, inventory and transportation operations, and logistics outsourcing is new, thereby presenting an interesting research context for empirical investigations on logistics in general, and logistics outsourcing in particular.

scholarly journals Assessing the quality of collaboration towards the achievement of Sustainable Energy Innovation in PFI school projects

2015 ◽  
Vol 8 (3) ◽  
pp. 408-440 ◽  
Author(s):  
Sulafa M. Badi ◽  
Stephen D Pryke
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Sustainable Energy ◽  
Primary Data ◽  
Future Research ◽  
Limited Attention ◽  
Structured Interviews ◽  
Content Type ◽  
Energy Innovation

Purpose – The purpose of this paper is to examine the quality of collaboration towards Sustainable Energy Innovation (SEI) in Private Finance Initiative (PFI) projects. While the capacity of PFI to encourage collaboration towards innovation is largely advocated by its proponents; however, it remains to be supported by empirical evidence. Design/methodology/approach – Adopting the Complex Product System (CoPS) innovation management model, the authors assess the quality of collaboration at the interface between the innovation superstructure of public sector clients and users, and the innovation infrastructure of private sector designers, contractors and operators. Two interactional elements are examined upon which the quality of collaboration is assessed: openness of communication and alignment of objectives. The authors apply the model to four new-built PFI school projects within the context of the UK government Building Schools for the Future Programme. Semi-structured interviews with total of 50 key stakeholders were used as the primary data collection method. Findings – PFI has introduced a number of problematic issues weakening collaborative efforts towards innovation in the project environment. Particularly, the study underlines the restricting internal contractual relationships within the integrated Project Company and the misalignment of Design-Construction-Operation sustainability objectives. It also highlights ineffective communication with public sector clients and users brought in by the restricted nature of PFI engagement processes as well as the misalignment of public sector-private sector sustainability objectives. Research limitations/implications – The qualitative nature of the chosen research methodology limits the ability to generalise. The research findings need to be confirmed or rejected by means of quantitative research as representative of all PFI projects. Practical implications – The study emphasizes the public authority’s role in relation to providing the necessary conditions for the creation of a collaborative environment conducive to SEI in PFI projects. Originality/value – The study was able to expand the understanding of innovation and collaboration management processes in PFI projects in three respects: First, addressing the limited attention to innovation in PFI research, the study is the first to examine the quality of collaboration in PFI projects towards the implementation SEI. Second, examining the quality of collaboration in PFI projects through the lens of CoPS provides a new understanding of sustainability innovation and strongly indicates that the CoPS model should be expanded to account for the dynamics of innovation processes in the procurement of sustainable CoPS. Third, the explorative nature of the study was useful in generating research hypotheses that can form the basis for future research on SEI in PFI projects.

The verification of effective leadership style for TQM

2014 ◽  
Vol 31 (7) ◽  
pp. 822-840 ◽  
Author(s):  
Young Sik Cho ◽  
Joo Y. Jung
Keyword(s):  
Leadership Style ◽  
Effective Leadership ◽  
Positive Impact ◽  
Primary Data ◽  
Equation Modeling ◽  
Future Research ◽  
Successful Implementation ◽  
Total Quality ◽  
Content Type ◽  
Study Results

Purpose – The purpose of this paper is to verify the universal applicability of total quality management (TQM) across national boundaries. Specifically, the authors examined the validity of the isomorphic nature of TQM leadership style by comparing survey samples from both USA-based firms (n=112) and China-based firms (n=121). Design/methodology/approach – The authors collected the primary data through a survey research method. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) were adopted to test the hypothesized research model. Findings – The study results did not support the universality of TQM practices. For example, the results reveal that in the USA-based firms, transformational leadership has a more significant positive influence on TQM practices, while in the China-based firms, transactional leadership has a more significant positive impact on TQM practices. Originality/value – Most of the existing literature on TQM assumed that the most effective TQM leadership style would be universal across organizational or international boundaries. However, our findings imply that the effective leadership style for successful implementation of TQM practices could be contingent on the cultural background embedded within the firms. Therefore, the authors anticipate the findings of the study will guide future research on TQM and create a new path to find solutions not only for optimizing the successful implementation of TQM, but also for minimizing the current high level of TQM failures.

scholarly journals Modeling crowdfunders’ behavioral intention to adopt the crowdfunding-waqf model (CWM) in Malaysia

2018 ◽  
Vol 11 (2) ◽  
pp. 231-249 ◽  
Author(s):  
Mohamed Asmy Mohd Thas Thaker ◽  
Hassanudin Mohd Thas Thaker ◽  
Anwar Allah Pitchay
Keyword(s):  
Technology Acceptance ◽  
Behavioral Intention ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Equation Modeling ◽  
Future Research ◽  
Content Type ◽  
Liquidity Constraint ◽  
Muslim Countries ◽  
The Government

PurposeWaqf institutions in many Muslim countries including in Malaysia are facing liquidity constraints in developing waqf land. This paper aims to offer a sustainable model of source of financing for waqf institutions to meet their liquidity constraint in developing waqf land, which is known as the crowdfunding–waqf model (CWM). Later, CWM validated its acceptance in the field among the crowdfunders by adopting the theory of technology acceptance model (TAM).Design/methodology/approachThe primary data are collected from the survey administered to donors or crowdfunders in Selangor, Penang, Johor and Pahang. The total number of respondents aren= 1,000. The analysis is conducted using structural equation modeling (SEM).FindingsBased on findings, both the perceived usefulness and perceived easy to use of CWM are found to have a positive impact on the behavioral intention of crowdfunders or donors in assisting waqf institutions to develop waqf land in Malaysia. Furthermore, perceived easy to use has a positive relationship and direct effect on perceived usefulness of crowdfunders to use the CWM.Research limitations/implicationsThere are some limitations of the current study. The sample size and area of study become the obvious limitations. Thus, there is a need for caution in the interpretation of the results, and the conclusion cannot be as generalized. Besides, the use of current factors might limit the ability to explore other potentially important determinants of the crowdfunders’ behavioral intention on using CWM. Thus, future research can be conducted by incorporating new factors and provide new insights for optimizing CWM. Other potential moderator variables should be included into the research model in order to obtain more robust results.Practical implicationsThe findings of this paper will provide a new avenue for waqf institutions to raise funds for developing waqf land, particularly in Malaysia. The present study also has implications for the government and policymakers. Through CWM, it enables to reduce the expenses of the government for the development of waqf land. Indeed, CWM could be applied in other Muslim countries that are facing liquidity constraint in developing waqf land.Originality/valueThis paper offers an additional literature on waqf and crowdfunding, especially in the Malaysian context. The paper proposes a viable alternative model for waqf institutions as a source of financing by using crowdfunding.

A comprehensive analysis of the 21st century's research trends in English Mobile Learning: a bibliographic review of the literature

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rouhollah Khodabandelou ◽  
Masood Fathi ◽  
Mohammad Amerian ◽  
Mohammad Reza Fakhraie
Keyword(s):  
Bibliometric Analysis ◽  
Mobile Learning ◽  
Research Trends ◽  
Current Status ◽  
Future Research ◽  
Review Of Literature ◽  
Content Type ◽  
The Past ◽  
Learning Research ◽  
Points Of View

PurposeThis study examines the importance of English Mobile Learning research as a foundation for lifelong and sustainable education from different points of view, including those of technology innovation experts, psychologists and educators. It aims to explore the current status and relevant research trends through the application of bibliometric mapping and bibliometric analysis.Design/methodology/approachFor this study, all Web of Science records (in total 5,343) from 2000 to 2020 in the field of English Mobile Learning were analyzed using the VOSviewer and CiteSpace software tools. The WoS built-in functions, including “Refine” and “Analyze,” were employed to perform the bibliometric analysis. The study further analyzed a sample of the five most-cited articles to identify the previous studies with the highest quality or impact.FindingsThe results showed that research in English Mobile Learning is growing quickly and steadily with a noticeable emphasis on various device-based technologies and applications. The study also discusses the key implications for research institutions, education policymakers and academicians, and identifies the most prominent avenues for future research on English Mobile Learning. Moreover, the results shared in this review highlight the most important and emerging areas of research in the field.Originality/valueThis article is the most recent bibliographic review of literature that particularly addresses the English Mobile Learning research during the past two decades.

A bibliometric analysis of peer-reviewed literature on smartphone addiction and future research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nazar Fatima Khan ◽  
Mohammed Naved Khan
Keyword(s):  
Bibliometric Analysis ◽  
Technology Use ◽  
Keyword Search ◽  
Collaborative Work ◽  
Current Status ◽  
Future Research ◽  
Smartphone Addiction ◽  
Young Generation ◽  
Content Type ◽  
Future Research Agenda

PurposeWith the rise in adverse impact of excessive technology use, such as smartphone; the issue of smartphone addiction has gained the attention of researchers in recent years. Therefore, this study undertakes to review the literature on smartphone addiction research by identifying the current state of research in this domain and the future avenues that need to be addressed.Design/methodology/approachA comprehensive bibliometric analysis was conducted on 652 articles extracted from SCOPUS database. Publications were extracted from Scopus by performing a keyword search of “Smartphone Addiction” OR “Problematic smartphone use”. Bibliometric methods such as performance analysis and science mapping were used to perform the overview of smartphone addiction research. In addition, VOSviewer software was used to organise, analyse and present the data. This study identifies the most prolific authors, journals, documents, collaborative work, major research themes, potential research avenues in this field of research.FindingsThe result shows that the research on smartphone addiction has increased recently, the dominance of research is found in few countries only. There is preponderance of research in this domain in Asian countries, particularly South Korea and still there is a significant scope for future research in this area, which is presented in detail in this study. The research on smartphone addiction has been mainly conducted in the field of medicine and psychology; the other subjects lack behind by a significant margin in terms of research publications in this domain. The findings suggest Elhai (US) is the most influential researcher in this field, and US has shown high collaboration in smartphone addiction research with other countries as well as with authors within its domestic territory. Thematic map obtained from R software presents the evolution of themes. It shows that quality of life, social support, self-efficacy, anxiety and depression are major variables studied over the period. Respondents in most of the studies were university students, as the young generation is technology-savvy and is more attracted to gadgets such as smartphones.Research limitations/implicationsThis study provides an overview of research on smartphone addiction through an exhaustive bibliometric analysis to organise the fragmented literature on smartphone addiction and provide structure for future research in the domain. This is the first study of its kind on the subject. This study has found important future research avenues in the domain, which need to be addressed. Also, it will provide guidance to stakeholders from different backgrounds like, manufacturers, marketers, regulators, policymakers, consumers and academicians to contribute in controlling this problem as a part of their social responsibility.Originality/valueThis paper is unique in the sense that it, for the first time, attempts to provides valuable insights on the current status of research on smartphone addiction and also provides guidance for potential future agenda through bibliometric and content analysis techniques.

Sign in / Sign up

Export Citation Format

Share Document