Neopatrimonialism, good governance, corruption and accounting in Africa

2017 ◽  
Vol 7 (2) ◽  
pp. 225-248 ◽  
Author(s):  
Trevor Hopper
Keyword(s):  
Design Methodology ◽  
Best Practice ◽  
Good Governance ◽  
Accounting Standards ◽  
Developmental State ◽  
Political Will ◽  
Content Type ◽  
Need To Evaluate ◽  
Political Governance ◽  
Practical Implications

Purpose The purpose of this paper is to reflect on how best to design, implement and assess accounting reforms in Africa. Design/methodology/approach A cross-disciplinary literature review. Findings Whilst neopatrimonialism inhibits optimal development, some forms do not block it. Such governance often permeates African politics and reforms directed at its elimination may fail due to a lack of political will. Thus accounting reforms should recognize their political feasibility and be directed at areas congruent with strengthening attributes of a developmental state. Research limitations/implications There is a need to evaluate accounting reforms with respect to the level of a country’s development, relate them to its political governance, and evaluate them with respect to incremental rather than absolute achievement of their aims. Practical implications Rather than relying on imported “best practice” accounting standards and systems, there is a need for greater indigenous involvement to create systems that meet local needs and circumstances to increase indigenous accounting capacity and will to reform. Social implications Whilst the push to good governance is a desirable ideal, reforms need to be pragmatic with respect to feasibility. Originality/value The paper relates recent work on development to accounting reform in Africa which has been neglected by accounting scholars and practitioners.

OCIE issues risk alert on the most frequently identified advisory fee and expense compliance issues

2018 ◽  
Vol 19 (4) ◽  
pp. 1-3
Author(s):  
Robert Van Grover
Keyword(s):  
Design Methodology ◽  
Best Practice ◽  
Investment Management ◽  
Content Type ◽  
Informed Decisions ◽  
Policies And Procedures ◽  
The Us ◽  
Investment Advisers ◽  
Practical Implications

Purpose To summarize and interpret a Risk Alert issued on April 12, 2018 by the US SEC’s Office of Compliance Inspections and Examinations (OCIE) on the most frequent advisory fee and expense compliance issues identified in recent examinations of investment advisers. Design/methodology/approach Summarizes deficiencies identified by the OCIE staff pertaining to advisory fees and expenses in the following categories: fee billing based on incorrect account valuations, billing fees in advance or with improper frequency, applying incorrect fee rates, omitting rebates and applying discounts incorrectly, disclosure issues involving advisory fees, and adviser expense misallocations. Findings In the Risk Alert, OCIE staff emphasized the importance of disclosures regarding advisory fees and expenses to the ability of clients to make informed decisions, including whether or not to engage or retain an adviser. Practical implications In light of the issues identified in the Risk Alert, advisers should assess the accuracy of disclosures and adequacy of policies and procedures regarding advisory fee billing and expenses. As a matter of best practice, advisers should implement periodic forensic reviews of billing practices to identify and correct issues relating to fee billing and expenses. Originality/value Expert guidance from experienced investment management lawyer.

scholarly journals How the information use environment influences search activities

2019 ◽  
Vol 75 (2) ◽  
pp. 435-455 ◽  
Author(s):  
Sophie Rutter ◽  
Paul David Clough ◽  
Elaine G. Toms
Keyword(s):  
Primary Schools ◽  
Value Of Information ◽  
Design Methodology ◽  
Best Practice ◽  
National Curriculum ◽  
Information Use ◽  
Search Process ◽  
Search Activity ◽  
Content Type ◽  
Practical Implications

Purpose The information use environment (IUE) – the context within which the search activity takes place – is critical to understanding the search process as this will affect how the value of information is determined. The purpose of this paper is to investigate what factors influence search in English primary schools (children aged 4–11) and how information found is subsequently used. Design/methodology/approach Ten teachers, selected using maximal variation sampling, describe search-related activities within the classroom. The resulting interview data were analysed thematically for the influence of the environment on search and different information uses. The findings were then validated against three classroom observations. Findings 12 categories of information use were identified, and 5 aspects of the environment (the national curriculum, best practice, different skills of children and teachers, keeping children safe, and limited time and resource) combine to influence and shape search in this setting. Research limitations/implications Findings support the argument that it is the IUE that is the key influence of search activity. What makes children a distinct user group is linked to the environment within which they use information rather than age, as advocated in previous studies. Practical implications The features of search systems and practical guidance for teachers and children should be designed to support information use within the IUE. Originality/value As far as the authors are aware, this is the first study to consider the influence of the IUE on how search is enacted within primary schools.

The IPSASB's recent strategies: opportunities for academics and standard-setters

2020 ◽  
Vol 32 (3) ◽  
pp. 315-319 ◽  
Author(s):  
Gwenda Jensen
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Design Methodology ◽  
Accounting Standards ◽  
Fitness For Purpose ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Public Sector Accounting ◽  
Ongoing Dialogue ◽  
Practical Implications

PurposeThe purpose of this article is to contribute to an ongoing dialogue between practitioners and academics. This article describes the International Public Sector Accounting Standards Board (IPSASB) recent strategies and highlights the IPSASB's increasing outreach to academics.Design/methodology/approachThis is a practitioner's viewpoint which reflects the IPSASB's publicly available documents, and the opinions of a practitioner directly involved in the IPSASB's work and International Public Sector Accounting Standards (IPSAS) development.FindingsThe findings are that the IPSASB has increased its outreach to academics and now academics have more opportunities to engage with the IPSASB and IPSAS developments. The IPSASB's strategy has remained relatively constant over time, focusing on IPSAS to address public sector-specific issues, alignment with the International Financial Reporting Standards (IFRS) and reduction of differences between IPSAS and Government Finance Statistics (GFS) reporting guidelines.Research limitations/implicationsThe limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner's viewpoint it provides a brief overview and personal judgments, rather than an empirical analysis of developments applying a theoretical framework.Practical implicationsThe practical implications were IPSASB's increased outreach to the research community providing opportunities for academics to have increased input into IPSAS development, with likely benefits to researchers and the IPSASB.Social implicationsPractitioners’ engagement with academics supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector financial reporting and its regulation.Originality/valueThis article is the first to (a) describe the IPSASB's increasing outreach to academics during 2019–2020 and (b) compare the IPSASB's strategies for the period of 2019–2023, with its strategies since the beginning of IPSAS developments in 1996–1997.

scholarly journals Practitioner perspectives of multi-agency safeguarding hubs (MASH)

2019 ◽  
Vol 22 (1) ◽  
pp. 9-20
Author(s):  
Sarah Shorrock ◽  
Michelle M. McManus ◽  
Stuart Kirby
Keyword(s):  
Design Methodology ◽  
Best Practice ◽  
Governance Structure ◽  
Structured Interviews ◽  
Content Type ◽  
The North ◽  
Everyday Practices ◽  
Agency Practices ◽  
Practical Implications ◽  
Insight Into

Purpose The challenges of transferring the theoretical requirements of an effective multi-agency partnership into everyday practices are often overlooked, particularly within safeguarding practices. Therefore, the purpose of this paper is to explore practitioner perspectives of working within a multi-agency safeguarding hub (MASH) and those factors that encourage or hinder a multi-agency approach to safeguarding vulnerable individuals. Design/methodology/approach Semi-structured interviews with 23 practitioners from one MASH location in the North of England were conducted, with a thematic analysis being used to analyse findings. Findings The interviews with practitioners illustrated the complexity of establishing a multi-agency approach to safeguarding. It was inferred that whilst information sharing and trust between agencies had improved, the absence of a common governance structure, unified management system, formalisation of practices and procedures and shared pool of resources limited the degree to which MASH could be considered a multi-agency approach to safeguarding. Practical implications Establishing a multi-agency approach to safeguarding is complex and does not occur automatically. Rather, the transition to collaborative practices needs to be planned, with agreed practices and processes implemented from the beginning and reviewed regularly. Originality/value Few studies have investigated the implementation of MASH into safeguarding practices, with this paper providing a unique insight into practitioner opinions regarding the transition to multi-agency practices. Whilst there is a focus on MASH, the challenges to arise from the research may be reflective of other multi-agency partnerships, providing a foundation for best practice to emerge.

Library graphic design best practices and approval processes

2016 ◽  
Vol 117 (1/2) ◽  
pp. 63-73 ◽  
Author(s):  
Diana K Wakimoto
Keyword(s):  
Best Practices ◽  
Graphic Design ◽  
Design Methodology ◽  
Best Practice ◽  
Library Science ◽  
Science Literature ◽  
Design Processes ◽  
Content Type ◽  
Qualitative Survey ◽  
Practical Implications

Purpose – The purpose of this paper is to explore graphic design best practices and approval processes used by librarians. Design/methodology/approach – This paper used an online, qualitative survey to collect data on librarians’ design processes and best practices. The responses were reviewed to determine categories and themes of librarians’ design processes and best practices to gain an understanding of the state of graphic design in libraries. Findings – The majority of the respondents reported that there were no formal guidelines, design committees or approval processes at their libraries. While some librarians were aware of and used graphic design best practices, many respondents were unsure of what constituted a best practice in graphic design. Research limitations/implications – The paper was exploratory and the respondents cannot be said to be representative of all librarians and, therefore, generalizations to all librarians are not possible. Practical implications – Findings may help librarians who assume design duties in their libraries in exploring best practices and discussing design approval processes. Originality/value – This paper is one of the few papers in the library science literature on graphic design as applied specifically to librarians. It increases our understanding of graphic design in libraries.

A qualitative investigation of benchmarking barriers in Nigeria

2016 ◽  
Vol 23 (7) ◽  
pp. 1677-1696 ◽  
Author(s):  
Yewande Adetoro Adewunmi ◽  
Hikmot Koleoso ◽  
Modupe Omirin
Keyword(s):  
Design Methodology ◽  
Best Practice ◽  
Computer Software ◽  
Facilities Management ◽  
Structured Interviews ◽  
Quality Of Data ◽  
Content Type ◽  
Port Harcourt ◽  
Practical Implications

Purpose The purpose of this paper is to examine benchmarking barriers among Nigerian facilities management (FM) practitioners. Design/methodology/approach Data collection were through semi-structured interviews with 34 FM heads from three selected cities in Nigeria. Out of this number, 16 were from Lagos, ten from Abuja while eight managers were from Port Harcourt, respectively. These managers were selected using purposive sampling based on their experience in the field of FM across the various sectors of the economy. The interviews were analysed with Nvivo 10 software qualitative computer software. Findings Those that do informal benchmarking face challenges with data, employees lack of confidence in new initiatives and poor support of senior management, the companies that use best practice benchmarking face constraints of access to information and employees unwillingness to change and comply to company set standards, unwillingness of benchmarking partners to understand the usefulness of the project, and problems that emanate from the quality of data obtained. Practical implications The results therefore suggest that to improve the practice of best practice benchmarking there is need to improve both quantity and quality of data for the exercise and enhance standard practice. Originality/value The study established a new category of benchmarking barriers called the market category of benchmarking barriers and further distinguished benchmarking barriers based on two forms of benchmarking which is informal and formal benchmarking. Also there are limited studies on benchmarking barriers in developing countries.

scholarly journals Boom or bust? Embedding entrepreneurship in education in Australia

2019 ◽  
Vol 61 (6) ◽  
pp. 737-755
Author(s):  
Alex Maritz ◽  
Quan Nguyen ◽  
Martin Bliemel
Keyword(s):  
Higher Education ◽  
Design Methodology ◽  
Best Practice ◽  
Management Theory ◽  
Content Type ◽  
Material Resources ◽  
Start Up ◽  
The Status ◽  
Entrepreneurship Ecosystems ◽  
Practical Implications

Purpose The purpose of this paper is to evaluate the status of entrepreneurship education (EE) in Australia, replicating and expanding a similar study in 2015. The aim is to review neoteric global best practice EE initiatives, enabling the examination and embedding of EE offerings and initiatives at all 40 higher education institutions (HEIs) in Australia. Design/methodology/approach The authors introduce a review of prominent and recent global EE scholarship, enabling an iterative and emergent inquiry perspective aligned to inductive and nascent multi-method empirical research associated with theoretical underpinnings of symbolic and substantive management theory. Findings This paper highlights the sparse and inconsistent distribution of EE programs and initiatives across all 40 Australian HEIs, particularly against the backdrop of rapidly expanding start-up and entrepreneurship ecosystems. Furthermore, outcomes provide best practice EE initiatives, which included staff mobility and transferability of skills. HEIs in Australia are experiencing a moderate EE boom, albeit marginally down on global EE transformation initiatives. Research limitations/implications Limitation of the data is subject to availability and accuracy of online documents and material resources, although implications have been mitigated using multi-method research design. Practical implications The findings provide critical grounding for researchers, practitioners and HEIs wishing to enhance EE within ever-expanding entrepreneurship ecosystems. Originality/value This study is the first multi-methods inquiry into the status of EE in Australia, consisting of quantitative, qualitative and algorithmic methods.

scholarly journals Conclusion: dark tourism in a digital post-truth society

2017 ◽  
Vol 9 (2) ◽  
pp. 240-244 ◽  
Author(s):  
J. John Lennon
Keyword(s):  
Design Methodology ◽  
Academic Research ◽  
Complex Interaction ◽  
Contemporary Society ◽  
Theme Issue ◽  
Political Will ◽  
Dark Tourism ◽  
Content Type ◽  
The Past ◽  
Practical Implications

Purpose This paper aims to review the dark tourism concept as it applies to visitation, understanding and education to determine whether a gap exists between academic research and literature, the operation of dark tourism sites and the motivations of visitors. Design/methodology/approach The paper development of the dark tourism concept over a 20-year period and draws on the papers and debate among contributors to this theme issue to determine the role played by dark tourism in contemporary society. Findings It was concluded that the concept of dark tourism remains relevant and that what is interpreted, merits educational focus and what is ignored is a function of the complex interaction of commercial potential, political will and social acceptability. Practical implications This paper incorporates the reflections of senior practitioners and academics in a comprehensive review of the dark tourism concept. Originality/value The paper provides a blend of academic and practitioner insight on a facet of tourism that is often misunderstood and even misinterpreted. It was observed that dark tourism is an important way of remembering the past and that for many visitors, it offers a form of pilgrimage.

Bribery and corruption in telecommunications: the case of Kenya

Info ◽  
2015 ◽  
Vol 17 (3) ◽  
pp. 38-57 ◽  
Author(s):  
Ewan Sutherland
Keyword(s):  
Design Methodology ◽  
Good Governance ◽  
Rent Seeking ◽  
Conflicts Of Interests ◽  
Content Type ◽  
Country Case Study ◽  
Practical Implications

Purpose – This paper aims to examine how telecommunications in Kenya was affected by the absence of good governance and the presence of rent-seeking by ministers. Design/methodology/approach – A single-country case study combining approaches of anti-corruption and telecommunications methodologies using secondary and legal sources. Findings – Corruption has been a significant factor, but has also led to distortions in the market which may have been more significant. Research limitations/implications – Given the sensitivity of corrupt dealing, it is impracticable to interview the principals, some of whose identities are concealed behind front companies. Practical implications – It is necessary to modify telecommunications practice to eliminate the use of front companies and those registered in opaque registries to identify conflicts of interests. Originality/value – This is one of only four countries examined in terms of bribery and corruption in telecommunications.

Hoteliers’ service design for mobile-based value co-creation

2019 ◽  
Vol 31 (11) ◽  
pp. 4338-4356 ◽  
Author(s):  
Sut Ieng Lei ◽  
Dan Wang ◽  
Rob Law
Keyword(s):  
Best Practices ◽  
Design Methodology ◽  
Best Practice ◽  
Mobile Technologies ◽  
Underlying Structure ◽  
Content Type ◽  
Rich Description ◽  
Hotel Managers ◽  
Practical Implications ◽  
Structure And Design

Purpose This study aims to investigate how hoteliers leverage mobile technologies to shape services that allow customers to create their own unique and personalized experiences. Design/methodology/approach Guided by service-dominant logic and sociomateriality, this study analyzes hoteliers’ reasoning behind the design of mobile-based services through qualitative research. Data were collected from interviews with hotel managers representing best-practice companies in the industry. Findings The findings provide a rich description of mobile-based value co-creation in the hotel context. They delineate hoteliers’ understanding of mobile technologies as a means to co-create value, their strategic considerations and the forms in which value is expected to be co-created. Research limitations/implications This study unearths the new roles of hoteliers, unique forms of value co-creation and their underlying structures in the specific context of mobile-based value co-creation. Practical implications based on industry best practices are provided for hospitality companies seeking to innovate by co-creating value with customers using mobile technologies. Originality/value This research paper contributes to the hospitality literature on IT-enabled service innovation and value co-creation by comprehensively explaining the underlying structure and design of co-created experiences facilitated by mobile-based services.

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