Do accountability and transparency promote community trust? Evidence from village government in Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hafiez Sofyani ◽  
Suryo Pratolo ◽  
Zakiah Saleh
Keyword(s):  
Least Squares ◽  
Questionnaire Survey ◽  
Design Methodology ◽  
Research Data ◽  
Organisational Commitment ◽  
Content Type ◽  
Village Community ◽  
Community Trust ◽  
Village Government ◽  
Special Region

Purpose This study aims to examine the determinants of accountability and transparency of Indonesian village government(s), namely, the competence and organisational commitment of village government staff, and the consequences of accountability and transparency for village community trust. Design/methodology/approach This research was conducted in village governments in the province of the Special Region of Yogyakarta, covering four regencies: Sleman, Bantul, Kulon Progo and Gunung Kidul. A total of 128 village governments participated in this research. Data were collected by distributing a questionnaire survey, and a partial least squares technique was used to test the research hypotheses. Findings The study revealed that village government staff's competence and organisational commitment are positively associated with accountability. However, organisational commitment and accountability are not associated with transparency. In addition, it was discovered that transparency is positively associated with village community trust but accountability is not. Originality By testing the determinants and consequences of accountability and transparency following the ratification of the new village law regulating village government governance, this study is, to the best of the authors’ knowledge, pioneering research.

scholarly journals HR practice, organisational commitment & citizenship behaviour

2016 ◽  
Vol 38 (6) ◽  
pp. 907-926 ◽  
Author(s):  
Kirk Chang ◽  
Bang Nguyen ◽  
Kuo-Tai Cheng ◽  
Chien-Chih Kuo ◽  
Iling Lee
Keyword(s):  
Primary Schools ◽  
Design Methodology ◽  
Research Data ◽  
Organisational Commitment ◽  
Positive Perception ◽  
Strategy Research ◽  
Content Type ◽  
Development Support ◽  
And Performance ◽  
Hr Managers

Purpose The purpose of this paper is to examine the relationships between HR practice (four aspects), organisational commitment and citizenship behaviour at primary schools in Taiwan. The four human resource (HR) aspects include: recruitment and placement (RP), teaching, education and career (TEC) development, support, communication and retention (SCR), and performance and appraisal (PA). Design/methodology/approach With the assistance from the school HR managers and using an anti-common method variance strategy, research data from 568 incumbent teachers in Taiwan are collected, analysed and evaluated. Findings Different from prior studies, highlighting the merits of HR practice, the study discovers that HR practice may not necessarily contribute to citizenship behaviour. Teachers with positive perceptions of RP and TEC are more likely to demonstrate citizenship behaviour, whereas teachers with positive perceptions of SCR and PA are not. In addition, the study finds three moderators: affective organisational commitment (AOC), rank of positions, and campus size. The analysis shows that teachers with more AOC, higher positions and from smaller campus are more likely to demonstrate organisational citizenship behaviour (OCB). Originality/value The study provides a closer look at the HR-OCB relationship in Taiwan. It reveals that a positive perception of HR practice may not necessarily contribute to OCB occurrence. In addition, the results indicate that teachers have different views about varying HR aspects. Specifically, aspects of RP and TEC development receive relatively higher levels of positive perception, whereas aspects of SCR and PA receive relatively lower levels of positive perception. Questions arise as to whether HR practice may lead to more OCB at primary schools. If this statement is true, school managers shall think further of how to promote OCB using other policies, rather than relying on the HR practice investigated here.

scholarly journals Assessing the smartness of buildings

Facilities ◽  
2015 ◽  
Vol 33 (9/10) ◽  
pp. 553-572 ◽  
Author(s):  
David Arditi ◽  
Giulio Mangano ◽  
Alberto De Marco
Keyword(s):  
Questionnaire Survey ◽  
Design Methodology ◽  
Years Of Experience ◽  
Smart Buildings ◽  
Content Type ◽  
Smart Building ◽  
Convenient Tool ◽  
Energy Issue

Purpose – This study aims at capturing the perspectives of construction professionals into a classified taxonomy of the various characteristics of smart buildings and at developing an index able to define their level of smartness. Design/methodology/approach – A questionnaire survey has been administrated to construction professionals in the service of designers, constructors and owners. Results have been analyzed with the Kruskal–Wallis test and they have been used to develop a smartness index. Findings – Designers and owners are more focused on the energy issue than constructors. The energy captures the attention of practitioners with less years of experience, confirming that the awareness of the energy topic is rather recent. Originality/value – The main characteristics of smart buildings have been structured in domains and subdomains. Their importance has been rated by construction professional and a smartness index for smart building has been developed to provide with a convenient tool for evaluation and benchmarking.

When social media met commerce: a model of perceived customer value in group-buying

2016 ◽  
Vol 30 (4) ◽  
pp. 398-410 ◽  
Author(s):  
Yong-Ki Lee ◽  
Sally Y. Kim ◽  
Namho Chung ◽  
Kwanghoon Ahn ◽  
Jong-Won Lee
Keyword(s):  
Social Media ◽  
Least Squares ◽  
Significant Influence ◽  
Customer Value ◽  
Design Methodology ◽  
Social Commerce ◽  
Research Directions ◽  
Content Type ◽  
Group Buying ◽  
Perceived Customer Value

Purpose Social commerce using social media has been on the rapid increase. Among various social commerce models, group-buying has become the mainstream. There is a paucity of research related to how customers perceive value in group-buying situations. This paper aims to examine and analyze various factors that influence perceived customer value in group-buying. Design/methodology/approach Data were collected using a survey on customers who had purchased a restaurant service deal on a group-buying site. A partial least squares technique was used to estimate the model. Findings Results show that perceived customer value affects customers’ group buying intentions and that all four antecedents of perceived value (low price, valence of experience, trust in social media and reputation of the group-buying site) have a significant influence. Implications and further research directions are discussed at the end of the paper. Originality/value This study provides valuable strategic implications for social commerce firms.

scholarly journals PERAN AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA INDONESIA TERHADAP KEPERCAYAAN MASYARAKAT DESA: KASUS DI KABUPATEN BANTUL

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Hafiez Sofyani ◽  
Afrizal Tahar
Keyword(s):  
Mixed Methods Research ◽  
Critical Factor ◽  
Study Data ◽  
Partial Least Square ◽  
Least Square ◽  
Village Community ◽  
Research Findings ◽  
Community Trust ◽  
Village Government ◽  
Inductive Thematic Analysis

This study aims to examine effect of accountability and transparency of village government on village community trust. A Mixed-methods research design with explanatory sequential model was adopted in this study. Data were collected by distributing a survey questionnaire in the first step and followed by interviews. Partial Least Square (PLS) technique was used to test the hypotheses whilst inductive thematic analysis was adopted to analyze interview data. This study discovered that the transparency enhances village community trust while accountability was in contrast. The interview results complement the result obtained from hypotheses testing using survey data. Based on the research findings, the transparency becomes a critical factor for increasing community trust in village.

Do females in audit firm governance affect firm performance? Findings from Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Murat Ocak
Keyword(s):  
Firm Performance ◽  
Least Squares ◽  
Design Methodology ◽  
Gender Diversity ◽  
Ordinary Least Squares ◽  
Content Type ◽  
Audit Firm ◽  
Hierarchical Levels ◽  
And Gender ◽  
Practical Implications

Purpose This study aims to contribute to the literature by offering a different sector and emphasising the importance of females in audit firm (AF) governance on audit firm performance (AFP). Design/methodology/approach Ordinary least squares (OLS) and instrument variables regression (IVREG) with two-stage least squares are used to test the paper’s hypotheses. Findings Both OLS and IVREG estimation results show that both the proportion of females and gender diversity at board and owner levels and the total number of shares of female owners seem to enhance the performance of AFs. Practical implications These results may be important for policymakers and regulators to set a quota for women’s representation on AF governance or decide arrangements for women in AFs as in the regulations for the high hierarchical levels of other corporate firms. Originality/value This paper extends the current literature in the context of AFs in Turkey, positing that females in AF governance might enhance performance to a great extent.

Customer insurance frauds: the influence of fraud type, moral intensity and fairness perception

2019 ◽  
Vol 45 (3) ◽  
pp. 452-467 ◽  
Author(s):  
Lu-Ming Tseng
Keyword(s):  
Least Squares ◽  
Design Methodology ◽  
Partial Least Squares Regression ◽  
Empirical Investigation ◽  
Moral Intensity ◽  
Demographic Variables ◽  
Insurance Fraud ◽  
Least Squares Regression ◽  
Content Type ◽  
Fairness Perception

Purpose The purpose of this paper is to examine customers’ ethical attitudes (EA) and intentions toward two types of insurance frauds. This study proposes that the factors, such as fraud types (i.e. opportunistic and planned insurance fraud), moral intensity and fairness perception (FP), can affect the customers’ acceptance of the insurance frauds. Design/methodology/approach To test the research hypotheses of this study, Taiwanese insurance customers are invited in the empirical investigation, and a scenario-based questionnaire is used to collect the data. The hypotheses of this study are tested by using a partial least squares regression. Findings The results show that moral intensity constructs and FP significantly relate to the respondents’ acceptance of insurance frauds, while fraud types also have significant impacts on the respondents’ perceptions of moral intensity and fairness. Originality/value There is no research which has examined the relationships among fraud types, moral intensity, FP, demographic variables and customers’ EA and intentions toward insurance frauds. Understanding the relationships among these variables could provide implications for those involved in the practice of anti-fraud programs.

Dark tourism: tourist value and loyalty intentions

2019 ◽  
Vol 74 (4) ◽  
pp. 915-929 ◽  
Author(s):  
Pramod Sharma ◽  
Jogendra Kumar Nayak
Keyword(s):  
Indirect Effects ◽  
Questionnaire Survey ◽  
Design Methodology ◽  
Direct And Indirect Effects ◽  
Local Authorities ◽  
Dark Tourism ◽  
Content Type ◽  
Loyalty Intentions ◽  
Emotional Value ◽  
Practical Implications

PurposeThis paper aims to examine the direct and indirect effects of tourists’ value on satisfaction and loyalty intentions in dark tourism.Design/methodology/approachThis research was conducted using the data collected through a questionnaire survey from 403 tourists visiting a dark tourism destination in India. Data were analyzed using CFA and SPSS macro (Process).FindingsThe findings confirmed that tourists’ values have significant direct and indirect effects on loyalty intentions via satisfaction in dark tourism. Among specific value, the strongest direct and indirect influence of emotional value in dark tourism is the unique finding of this research.Practical implicationsThis study would help the marketers, government, local authorities and relevant stakeholders operating in dark tourism to formulate policies and strategies to better serve this niche tourism.Originality/valueThis research is the first-known attempt to reveal the uniqueness of tourists’ perception of value in dark tourism. It could significantly add to the literature and practice of dark tourism.

Mixed Brazilian Cerrado fruits preserves without added sugar: the effect of bodying agents

2019 ◽  
Vol 121 (9) ◽  
pp. 1969-1981 ◽  
Author(s):  
Taísa Rezende Teixeira Farias ◽  
Maria Cecília Evangelista Vasconcelos Schiassi ◽  
Patrícia Aparecida Pimenta Pereira ◽  
Vanessa Rios de Souza ◽  
Amanda Maria Teixeira Lago ◽  
...  
Keyword(s):  
Design Methodology ◽  
Principal Component ◽  
Physicochemical Characteristics ◽  
Research Data ◽  
Regression Equations ◽  
Brazilian Cerrado ◽  
Added Sugar ◽  
Content Type ◽  
High Concentrations ◽  
Practical Implications

Purpose The purpose of this paper is to evaluate the effect of the bodying agents (erythritol, sorbitol, xylitol and polydextrose) and their mixtures on the preparation of mixed Brazilian Cerrado fruit preserves (marolo, soursop and sweet passion fruit). Design/methodology/approach The simplex mixture design was used for product optimization and the preserves evaluated by physical, physicochemical and sensory properties. The research data were analyzed using regression equations on SAS University and exploratory analysis by principal component analysis and parallel factors techniques on Sensomaker software. Findings The results show that erythritol and polydextrose bodying agents should not be used as pure components because they provoked changes in the properties of the final product and negatively influenced the sensory attributes. While the high concentrations of xylitol and sorbitol provided better sensorial acceptance, being considered, therefore, good substitutes for sucrose. Practical implications This research has shown it is feasible to use bodying agents in the preparation of mixed Brazilian Cerrado fruit preserves without added sugar. Social implications The development of mixed preserves could increase population access to the Brazilian Cerrado fruits. In addition, sugar-free preserves are a viable alternative for adding value to the product and satisfy all the consumers. Originality/value The combination of properties of two or more fruits and use of bodying agents can improve sensory, physical and physicochemical characteristics of the final product. However, there are technological challenges to evaluate in the preparation of mixed Brazilian Cerrado fruit preserves without added sugar.

Cheating behaviour among accounting students: some Malaysian evidence

2016 ◽  
Vol 29 (1) ◽  
pp. 20-33 ◽  
Author(s):  
Suhaiza Ismail ◽  
Salwa Hana Yussof
Keyword(s):  
Social Sciences ◽  
Standard Deviation ◽  
Academic Dishonesty ◽  
Questionnaire Survey ◽  
Design Methodology ◽  
Accounting Students ◽  
Content Type ◽  
The Social ◽  
Males And Females

Purpose This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to cheating of cheaters and non-cheaters. It also aims to examine the differences in the cheating behaviour between males and females of cheaters and non-cheaters groups. Design/methodology/approach Using a questionnaire survey on academic dishonesty developed by Haines et al. (1986) which was administered to accounting students, 435 usable responses were obtained and analysed using Statistical Package for the Social Sciences. In achieving the objectives, mean score, standard deviation and independent sample t-tests were performed. Findings The results on the extent of cheating neutralization revealed that cheaters have significantly greater excuses to cheat than the non-cheaters. In addition, males have greater neutralization for cheating than females. In terms of the effectiveness of the deterrent to cheating measures, there were significant differences between cheaters and non-cheaters on the effectiveness of two deterrents to cheating measures. The comparison between males and females reveals significant differences between the two genders for cheating neutralization as well as the three cheating deterrents for both cheaters and non-cheaters groups. Originality/value The present study does not only investigate the differences in the cheating behaviour between cheaters and non-cheaters in terms of neutralization and deterrents to cheating but also provides evidence on the cheating attitude based on gender.

How social influence and personality affect users’ social network fatigue and discontinuance behavior

2018 ◽  
Vol 70 (4) ◽  
pp. 344-366 ◽  
Author(s):  
Sajad Shokouhyar ◽  
Seyed Hossein Siadat ◽  
Mojde Khazeni Razavi
Keyword(s):  
Social Network ◽  
Social Influence ◽  
Least Squares ◽  
Design Methodology ◽  
Least Squares Method ◽  
Social Network Sites ◽  
Research Model ◽  
Content Type ◽  
Partial Least Squares Method ◽  
Practical Implications

Purpose The purpose of this paper is to focus on understanding how social influence and personality of individuals differentiate between users’ social network fatigue and discontinuance behavior. Furthermore, the most common discontinuance behavior among users was investigated. Design/methodology/approach The research model was tested with the data from 163 Instagram users based on online and offline surveys. The partial least squares method was used to test the proposed hypotheses of this study. Findings The results indicate that social influence affects users’ discontinuance behavior and social network fatigue. Social network fatigue is greater in users with higher reported social influence compared to those with a lower one. Moreover, in response to social network fatigue, users prefer to keep their activities under control instead of switching to alternative social network sites (SNSs) or a short break in social network activities. Practical implications By achieving a better understanding of users’ feeling and behaviors, social network providers may codify their strategies more efficiently. Originality/value The study is novel in exploring users’ SNS fatigue and their discontinuance behavior by integrating social influence and personality. The authors defined a new concept of effect of social influence on social network fatigue. Additionally, the authors examined which discontinuance behaviors in individuals were more prevalent.

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