scholarly journals Disclosure of fraud control information in annual reports as a means of discharging public accountability

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ludek Seda ◽  
Carol Ann Tilt
Keyword(s):  
Public Interest ◽  
Prima Facie ◽  
The Body ◽  
Annual Reports ◽  
Empirical Literature ◽  
Public Accountability ◽  
Content Type ◽  
The Public ◽  
Control Information ◽  
Body Of Knowledge

Purpose This paper aims to investigate the disclosure of fraud-related activities in public sector organisations in Australia. Specifically, the study reviews and evaluates the level and nature of fraud control information in annual reports of Commonwealth agencies and bodies. Design/methodology/approach The study uses a qualitative approach with the aim of expanding the body of empirical literature on disclosure of fraud control information in annual reports. The study further uses the theory of accountability – an essential concept for organisations that exist for public interest. Findings The results show that there is some prima facie evidence of public accountability. However, these results suggest that current disclosures of fraud-related activities in annual reports are failing to ensure the public is aware of activities used to combat fraud and its implications for the public interest. Practical implications The results have important implications for developing a framework for good reporting of fraud control activities. Originality/value This research study adds to the limited body of knowledge regarding how public entities discharge their accountability in relation to their fraud control activities.

Risk management in the public sector: a structured literature review

2021 ◽  
Vol 34 (2) ◽  
pp. 205-223
Author(s):  
Enrico Bracci ◽  
Mouhcine Tallaki ◽  
Giorgia Gobbo ◽  
Luca Papi
Keyword(s):  
Risk Management ◽  
Public Sector ◽  
Literature Review ◽  
Black Box ◽  
The Body ◽  
Research Knowledge ◽  
Content Type ◽  
The Public ◽  
Body Of Knowledge ◽  
Structured Literature Review

PurposeRisk management (RM) is receiving increasing academic and practitioner attention in the public sector. Despite this, there is a lack of systematization of this body of knowledge. The purpose of this paper is to analyze the state of art by examining the knowledge gaps and defining the emerging themes of RM in the public sector to guide future research agendas.Design/methodology/approachThe authors conducted a structured literature review (SLR). They analyzed 63 papers, by using Scopus database, published from 1990 to 2018. All papers were categorized and analyzed according to 11 criteria defined by the literature.FindingsResults show that there is an increasing attention to RM with a need for more effort to consolidate research knowledge. Findings also established a lack of theorization, with a limited explanatory capacity of most studies. The paper defined four main areas for future developments to increase the body of knowledge. Namely, RM and managerial systems (i.e. MCSs and performance management), integrating RM systems and the building blocks of RM that the authors identify will also play a role in helping the authors to understand the diffusion of RM within public sector organizations.Originality/valueDespite the increasing attention to RM in the public sector, more research is required. Considering RM in public sector risks to be a “black box”, this paper revealed some new insights that could help to analyze better RM in the public sector, to open the black box and to avoid a symbolic use of the RM. In fact, integration with the managerial systems and the strengthening of the building block could help to exploit the potential of RM in the public sector.

scholarly journals Operations management body of knowledge and its relevance to manufacturing and service organizations

2018 ◽  
Vol 25 (4) ◽  
pp. 373-389 ◽  
Author(s):  
Jurandir Peinado ◽  
Alexandre Reis Graeml ◽  
Fernando Vianna
Keyword(s):  
Operations Management ◽  
Lean Manufacturing ◽  
Process Management ◽  
Work Organization ◽  
The Body ◽  
Service Organizations ◽  
Manufacturing Companies ◽  
Content Type ◽  
Service Companies ◽  
Body Of Knowledge

Purpose The purpose of this paper is to assess the differences in importance assigned by manufacturing or service organizations to topics related to operations management and its attendant body of knowledge. Design/methodology/approach The authors did this by cataloguing and analyzing vacancy announcements related to operations management, presented by manufacturing and services companies in major Brazilian human resources websites. Findings The results show that manufacturing companies primarily hire personnel with skills in routine process management, quality management, lean manufacturing, ergonomics and work organization. Service companies generally seek professionals with knowledge and experience in logistics, supply chain management and project management. Research limitations/implications This study presents some limitations that reduce the power of its conclusions. There is some degree of subjectivity in the interpretation of the contents of the analyzed ads. In order to reduce this problem, the authors who did the tabulation of data marked the situations for which there were some doubts about the classification, discussing them with the other author, until they reached a consensus on the best way to classify each one. Originality/value The discussion about the importance assigned by manufacturing and service companies to the topics of operations management is crucial for not only the results obtained, but also to stimulate the debate on topics that comprise or should comprise the body of knowledge of operations management, and the way they are incorporated into business practice. This provides an additional opportunity to reflect on the potential of operations management in supporting business managers now and in the future.

Event innovation induced corporate branding

2017 ◽  
Vol 29 (3) ◽  
pp. 862-882 ◽  
Author(s):  
Fiona X. Yang ◽  
Sherry Xiuchang Tan
Keyword(s):  
Corporate Branding ◽  
Structural Equation ◽  
Corporate Image ◽  
The Body ◽  
Equation Modeling ◽  
Future Research ◽  
Event Management ◽  
Content Type ◽  
Body Of Knowledge ◽  
Corporate Loyalty

Purpose This paper aims to empirically investigate how event innovation may induce desirable corporate branding. Design/methodology/approach A survey yielded 280 complete responses from tourists who had attended an event in Macau. Structural equation modeling was used to test the innovation-corporate loyalty framework through perceived event value and corporate image, with a multi-group comparison to examine differences between first-time and repeat customers. Findings The results indicate that innovation is not only the key to value enhancement of the event but also an efficacious instrument of branding the parent company and building corporate loyalty; only product-related innovation has a significant impact on event value; both functional and emotional values induce a more favorable corporate image; and event-induced corporate branding is more effective in securing repeat business than attracting new clientele. Practical implications The findings help hospitality operators and event planners to leverage innovative events for corporate branding and cater to different customer segments by providing distinct marketing strategies. Originality/value The study contributes to the body of knowledge regarding event management and corporate branding and sheds light on future research to explore the initiative and benefit of pushing forward event innovation.

Female Genital Cosmetic Surgery: Legitimate Refinement or Illegal Mutilation?

2021 ◽  
pp. 1-19
Author(s):  
Ruth Gaffney-Rhys
Keyword(s):  
Public Interest ◽  
Cosmetic Surgery ◽  
Female Genital Mutilation ◽  
Prima Facie ◽  
Criminal Prosecution ◽  
Genital Mutilation ◽  
The Public ◽  
Healthy Female ◽  
Female Genital Cosmetic Surgery ◽  
Female Genital

Abstract The aim of this article is to assess whether Female Genital Cosmetic Surgery (FGCS), which refers to procedures which change the structure and appearance of healthy female genitalia for non-medical reasons, violates the Female Genital Mutilation Act 2003, in the light of CPS guidance issued in 2019 and literature regarding the motivations of women seeking FGCS and its effectiveness. The paper concludes that FGCS does, prima facie, constitute FGM and argues that the medical exception contained in the legislation should seldom be available – but based on CPS guidance, a criminal prosecution will rarely be in the public interest. The article ends by asserting that the distinction drawn in practice (if not in law) between the treatment of western and non-western women is problematic, not only because it is discriminatory, but because tolerating FGCS may serve to legitimise FGM and result in the circumvention of the FGM Act 2003.

Heritagisation of pop culture by museums and an analysis of visitor feedback

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David S. Waller ◽  
Helen J. Waller
Keyword(s):  
Conceptual Framework ◽  
Cultural History ◽  
Pop Culture ◽  
The Body ◽  
Cultural Institutions ◽  
Visitor Experience ◽  
Content Type ◽  
Body Of Knowledge ◽  
Online Comments ◽  
Victoria And Albert Museum

PurposeIn recent years, there has been a “heritagisation” of pop culture, including music, whereby cultural institutions, such as galleries and museums in primarily Western countries, have run exhibitions based on pop culture to successfully market to a new audience of visitors. The purpose of this qualitative study is to explore the issue of the “heritagisation” of pop culture by museums and observe visitor response to a specific music-related exhibition, linking intangible and tangible elements of the exhibition to provide a framework to understand the visitor experience.Design/methodology/approachThe purpose will be achieved by observing the “heritagisation” of pop culture in the literature and past exhibitions, proposing how cultural institutions have linked the intangible and tangible elements of music in pop culture for an exhibition and observe visitors' feedback from online comments posted on Tripadvisor undertaken during the original “David Bowie is” exhibition at the Victoria and Albert Museum (V&A), London.FindingsFrom the Leximancer analysis, a new conceptual framework for visitor experience at an exhibition was developed, which contains three visitor-related categories: pre-exhibition, exhibition space and exhibition experience, with five themes (tickets, exhibition, displayed objects, David Bowie and visitors) and 41 text concepts.Practical implicationsFor cultural institutions the implications are that there can be opportunities to curate exhibitions on pop culture or music-related themes, which can include intangible and tangible elements, such as songs, videos, tickets, costumes, musical instruments and posters. These exhibitions can also explore the changing socio/political/historical/cultural background that contextualises pop cultural history.Originality/valueThis theory-building study advances the body of knowledge as it links music in pop culture and cultural institutions, specifically in this case a highly successful music-related exhibition at a museum, and provides a theoretical model based on tangibility elements. Further, it analyses museum visitor comments by using the qualitative software program, Leximancer, to develop a new conceptual framework for visitor experience.

Perceived effectiveness of e-governance as an underlying mechanism between good governance and public trust: a case of Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dadang Hartanto ◽  
Juhriyansyah Dalle ◽  
A. Akrim ◽  
Hastin Umi Anisah
Keyword(s):  
Local Governments ◽  
Good Governance ◽  
Underlying Mechanism ◽  
Public Trust ◽  
The Body ◽  
Perceived Effectiveness ◽  
Content Type ◽  
Body Of Knowledge ◽  
Governance Effectiveness ◽  
The Government

Purpose This study aims to investigate the association of perceived accountability, perceived responsiveness and perceived transparency, and public trust in local government. Additionally, mediation of the perceived effectiveness of e-governance was also tested between these relationships. Design/methodology/approach Using a quantitative cross-sectional field survey, primary data was collected at local administration levels from two cities in Indonesia. The final data set of 355 respondents was then analyzed using SmartPls3 and the measurement and structural models were tested. Findings Positive results were obtained for all the hypothesized links (direct and indirect relationships). The study’s findings revealed useful insights for policymakers and researchers regarding the public’s perception of good governance and their expectations from the government, which further lead toward trust in local governments. Practical implications The study concluded that good governance practices develop and enhance the public’s trust in the government, thus provided key policy directions. Originality/value This study contributes to the body of knowledge related to good governance elements and their impact on public trust in the local government via the underlying mechanism of perceived e-governance effectiveness in developing countries in general and particularly the Indonesian context. Moreover, it is a unique study in the good governance domain while considering three good governance elements into a single theoretical framework. Previous studies have explored these elements individually with public trust, so this combined framework advances the body of knowledge. This research’s findings also contributed toward validating good governance theory with e-governance effectiveness and public trust integration in a single comprehensive framework. This research also helped answer the questions arising from past literature about declining public trust trends in local governments.

Rule of law and preventing fraud in Nigeria’s capital market

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Uchechukwu Nwoke ◽  
Ibenaku Harford Onoh
Keyword(s):  
Rule Of Law ◽  
Capital Markets ◽  
Capital Market ◽  
Critical Evaluation ◽  
Subject Area ◽  
The Body ◽  
Content Type ◽  
The Rule Of Law ◽  
Body Of Knowledge ◽  
Fresh Insight

Purpose The purpose of this paper is to critically analyse the correlation between the rule of law and the efficient functioning of capital markets. It attempts to examine the Nigerian capital market and how the rule of law can be used to prevent fraud and promote the proper functioning of the market. Design/methodology/approach The paper adopts the doctrinal approach through a critical evaluation of concepts. Using existing literature in the subject area, it evaluates the inter-connectedness between law and the capital market and how the rule of law is an important instrument in capital market development. Findings The paper finds that there have been numerous infractions of the rule of law by capital market actors, leading to stultification in the growth and development of this sector of the Nigerian economy. Originality/value The paper offers a fresh insight into the correlation between the rule of law and capital markets. By critically assessing the inter-connectivity between the two concepts, it extends the body of knowledge in this area by showing how the operations of the Nigerian capital market could be improved through the proper application of the rule of law.

Mixed embeddedness of Brazilian entrepreneurs in Toronto

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Roberto Pessoa de Queiroz Falcão ◽  
Michel Mott Machado ◽  
Eduardo Picanço Cruz ◽  
Caroline Shenaz Hossein
Keyword(s):  
Service Sector ◽  
The Body ◽  
Structured Interviews ◽  
Immigrant Entrepreneurship ◽  
Content Type ◽  
Brazilian Government ◽  
Body Of Knowledge ◽  
Multi Method Approach ◽  
High Level ◽  
Entrepreneurial Activities

PurposeThe purpose of this article is to investigate how social integration, immigrant networks and barriers to ventureing affect the entrepreneurial activities of Brazilians in Canada, indicating how mixed embeddedness takes place in that context.Design/methodology/approachData were collected in Toronto, through the application of a survey with 74 Brazilian entrepreneur respondents and 42 semi-structured interviews with selected subjects, thus representing a multi-method approach. The analysis included descriptive statistics from the survey data and a qualitative analysis of the trajectories and life stories of Brazilian immigrants.FindingsOur sample comprises respondents with a high level of education and proficiency in English, coming predominantly from the southeast of Brazil, white, aged from 30 to 49. The majority of businesses are small and related to the service sector. The article contributes to the literature by discussing the elements related to mixed embeddedness, including the need for cultural adaptation and for the creation of networks as a crucial element for business venturing.Research limitations/implicationsThe study focuses on entrepreneurs regardless of their businesses sector or formality/informality status. It could be used as an instrument to support Canadian public policies for welcoming Brazilians and for the Brazilian government to prevent the evasion of potential entrepreneurs.Originality/valueThe article contributes to the body of knowledge of immigrant entrepreneurship in Canada and of Brazilian entrepreneurship overseas. The results suggest factors that may be relevant to the expansion of their business, such as social networking, cultural embeddedness and adaptation of the products/services to a wider range of target customers.

Investigating the citation advantage of author-pays charges model in computer science research: a case study of Elsevier and Springer

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tehmina Amjad ◽  
Mehwish Sabir ◽  
Azra Shamim ◽  
Masooma Amjad ◽  
Ali Daud
Keyword(s):  
Open Access ◽  
Computer Science ◽  
Science Research ◽  
Vital Role ◽  
The Body ◽  
Content Type ◽  
Body Of Knowledge ◽  
Computer Science Research ◽  
Science Domain ◽  
Citation Advantage

PurposeCitation is an important measure of quality, and it plays a vital role in evaluating scientific research. However, citation advantage varies from discipline to discipline, subject to subject and topic to topic. This study aims to compare the citation advantage of open access and toll access articles from four subfields of computer science.Design/methodology/approachThis research studies the articles published by two prestigious publishers: Springer and Elsevier in the author-pays charges model from 2011 to 2015. For experimentation, four sub-domains of computer science are selected including (a) artificial intelligence, (b) human–computer interaction, (c) computer vision and graphics, and (d) software engineering. The open-access and toll-based citation advantage is studied and analyzed at the micro level within the computer science domain by performing independent sample t-tests.FindingsThe results of the study highlight that open access articles have a higher citation advantage as compared to toll access articles across years and sub-domains. Further, an increase in open access articles has been observed from 2011 to 2015. The findings of the study show that the citation advantage of open access articles varies among different sub-domains of a subject. The study contributed to the body of knowledge by validating the positive movement toward open access articles in the field of computer science and its sub-domains. Further, this work added the success of the author-pays charges model in terms of citation advantage to the literature of open access.Originality/valueTo the best of the authors’ knowledge, this is the first study to examine the citation advantage of the author-pays charges model at a subject level (computer science) along with four sub-domains of computer science.

Categorising on-site problems

2017 ◽  
Vol 17 (1) ◽  
pp. 90-111 ◽  
Author(s):  
Micael Thunberg ◽  
Martin Rudberg ◽  
Tina Karrbom Gustavsson
Keyword(s):  
Supply Chain ◽  
Project Management ◽  
Construction Project ◽  
Internal Validity ◽  
Internal Communication ◽  
The Body ◽  
Construction Project Management ◽  
Structured Interviews ◽  
Content Type ◽  
Body Of Knowledge

Purpose This study aims to identify and categorise common on-site problems from a supply chain management (SCM) perspective and to trace the origin of these problems in the construction project process, the supply chain or in the intersection between these processes. This allows for identification of how on-site problems affect SCM in construction projects and how they can be mitigated. Design/methodology/approach A literature review in combination with semi-structured interviews was used to identify on-site problems. This enabled triangulation and strengthened both construct validity and internal validity. Findings On-site problems can be categorised in one of the four following categories: material flows, internal communication, external communication or complexity. The first category has its origin in the supply chain, the second in the construction project process, the third in the supply chain-construction process intersection on site and the fourth in the construction project as a whole. The findings conclude that on-site problems often originate from construction companies’ lack of supply chain orientation. Research limitations/implications It is suggested that supply chain planning (SCP) can facilitate on-site problem mitigation in construction project management. This extends the body of knowledge of SCP in construction project management and supports the development of effective on-site construction project management. Practical implications The results show that SCP can aid construction project management in handling on-site problems earlier in the project process. Originality/value The main value lies in extending the body of knowledge in construction project management research by applying an SCM perspective and by introducing SCP to support more effective construction project management.

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