Study on the Conceptual Model of E-Government standards Adoption Based on Institutional Theory

The purpose of this study is to investigate the forces that promote national e-government standards adoption and diffusion by government agencies. By using institutional theory as a theoretical basis, a conceptual model is set up and the hypotheses are proposed. Three forces of improving national e-government standards adoption are discussed. They are coercive forces, mimetic forces and normative forces. The survey questionnaire has been developed which will be used to test the theoretical model. All the data will be expectedly collected by the end of May, 2013 and then the structural equation model will be analyzed with PLS. From a theoretical perspective, the research model may be informative for researchers investigating the adoption of other technological standards. From the practical perspective, the research results may give some advice to government officials to promote the diffusion national e-government standards

A conceptual model for EAI adoption in an e-government environment

The non-integrated nature of Local Government Authority (LGA) Information Systems (IS) is strongly associated with the inconsistency and duplication of data, reduction in data integrity and quality, and high operational and maintenance cost. The reason is that legacy IS within the LGAs are usually tailored to support particular business processes and functions and are as a consequence usually difficult to integrate. This gives rise to a strong need for an integrated architecture that facilitates reuse of existing applications and flexibly implementing business processes across the functional boundaries within the LGAs. This paper examines a potentially important area of IS integration in the United Kingdom (UK) LGAs through Enterprise Application Integration (EAI) technology. A review of the literature indicates that EAI has been a focal technology for several organisations in solving their integration problems. However, is new in the LGAs; thus research literature around it is limited. Yet the effect of IS integration using EAI technology remains under explored, as little research has been conducted to comprehend the LGAs perception of integration that influences their decisions and actions. The author demonstrates that it is of high importance to investigate this area within LGAs and result in research that contributes towards successful EAI adoption. Therefore, resulting in the development of a conceptual model that may be used to assist the government decision-making process for EAI adoption in an electronic Government (e-Government) environment

The complexities of electronic services implementation and institutionalisation in the public sector

This is the post-print version of the final paper published in Information & Management. The published article is available from the link below. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. Copyright @ 2013 Elsevier B.V.Electronic service implementation (ESI) in the public sector attempts to improve efficiency, effectiveness, and transparency of governmental departments. Despite having provided the necessary infrastructure and investment, many governments have struggled to realise such aims due to the various forces that challenge implementation and institutionalisation. Using institutional theory as a lens, we explored the forces influencing the implementation and institutionalisation of ESI in the public sector. While our results reinforced previous research in IT implementation and organisational transformation, they showed that the dynamic nature of technology poses unanticipated pressures, and that these can impede the implementation and institutionalisation process

Accounting and accountability in Fiji: A review and synthesis

This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside accounting. The reviews are over the years 1978 and onwards. In addition to categorization of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/ accountability research is the most popular research in Fiji followed by the new public management. Corporate governance research treads third. The paper findings suggest some directions for future accounting history research in Fiji and where the data can possibly be sourced for such research. We conclude that more future work is needed in the areas of accounting history which entails topics such as accounting and the state, performance auditing, indigenous accounting, financial reporting, SMEs and accountability in general

Third sector accounting and accountability in Australia: anything but a level playing field

This research report seeks to understand why some Australian not-for-profit organisations make voluntary financial disclosures beyond their basic statutory obligations. Introduction This paper surveys previous work on voluntary information disclosures in accounting reports of Australian Not-for-Profit organisations (NFPs). This is new research and is a part of a project to evolve a comprehensive explanation of why Australian NFPs disclose what they do disclose; and to capture and explain patterns of variations between NFPs between what they regard to disclose and the type of information they disclose. To accomplish this, first some background information about the NFP sector are considered. Then, the Australian NFP sector is reviewed. Third, the information needs of some key stakeholders are briefly discussed. Next, the research methodology where a literature survey which looks at not just disclosures to NFPs but to the commercial sector that are plausibly &nbsp

Global Competition, Institutions, And The Diffusion Of Organizational Practices: The International Spread Of Iso 9000 Quality Certificates

We use panel data on ISO 9000 quality certification in 85 countries between 1993 and 1998 to better understand, the cross-national diffusion of an organizational practice. Following neoinstitutional theory, we focus on the coercive, normative, and mimetic effects that result from the exposure of firms in a given country to a powerful source of critical resources, a common pool of relevant technical knowledge, and the experiences of firms located in other countries. We use social network theory to develop a systematic conceptual understanding of how firms located in different countries influence each other's rates of adoption as a result of cohesive and equivalent network relationships. Regression results provide support for our predictions that states and foreign multinationals are the key actors responsible for coercive isomorphism, cohesive trade relationships between countries generate coercive and normative effects, and role-equivalent trade relationships result in learning-based and competitive imitation.Business Administratio

Incentives for the adoption of e-government by Greek municipalities

Purpose: The research aims to identify the incentives that play an important role in the evolution of e-government in Greece at local scale and its actual development level. It also investigates the factors and the perceived barriers that affect the development of local egovernment in Greek Municipalities, as well as the benefits they derive from it. Design/Methodology/Approach: The research is based on a survey that was conducted through a questionnaire to all 325 Municipalities of the country and includes data from 109 Municipalities that participated in the quantitative approach. Findings: While e-government is spread at a relatively satisfactory level, it appears that only a few Municipalities are performing well. Results highlight also the two main incentives that motivate Municipalities to adopt e-government: The first is the improvement of the efficiency of information exchange with the external environment and the second is managing internal issues-relationships in conjunction with the existence of prominent IT departments. Amongst the main factors that affect e-government adoption by Local authorities, budgetary constraints stand out, while the lack of personnel specialized in Information Technologies is identified as common obstacle. Practical Implications: Findings suggest that an integrated approach to e-government is needed in order to enable organizations to minimize failures and to overcome barriers and counter risks. The capacity to align e-government applications with the increasing and evolving needs and requirements of the citizens is the key to optimizing the benefits of eGovernment at local scale. Originality/Value: There is no similar empirical research in the context of Greece; hence, it seems important to increase the knowledge about the drivers of e-government adoption, especially in the public sector at the local scale.peer-reviewe

Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50

We propose to investigate the relationship between corporate social responsibility disclosure and institutional/environmental factors among a sample of European listed companies. We find that, by using several traditional explicative variables, institutional factors affect the level of CSR disclosure, in a context where the EU Commission has been paying growing attention to social and environmental accountability of listed companies (see the EU Dir. 95/2014). Our findings are further supported by multivariate regression, where ESG score (measure of CSR disclosure) is regressed on nine variables which represent the expression of institutional factors. By looking at the institutional determinants of CSR disclosure, we are seeking to pose a challenge for future research agenda, in order to understand whether CSR does actually reflect an effective commitment of firms to accounting practices and rules, as a form of social behavior, or whether it is just a tool to manage stakeholders’ perception and to comply with regulation

Generating citizen trust in e-government using a trust verification agent: A research note

Generating Citizen Trust in e-Government using a Trust Verification AgentThis is an eGISE network paper. It is motivated by a concern about the extent to which trust issues inhibit a citizen’s take-up of online public sector services or engagement with public decision and policy making. A citizen’s decision to use online systems is influenced by their willingness to trust the environment and agency involved. This project addresses one aspect of individual “trust” decisions by providing support for citizens trying to evaluate the implications of the security infrastructure provided by the agency. Based on studies of the way both groups (citizens and agencies) express their concerns and concepts in the security area, the project will develop a software tool – a trust verification agent (TVA) - that can take an agency’s security statements (or security audit) and infer how effectively this meets the security concerns of a particular citizen. This will enable citizens to state their concerns and obtain an evaluation of the agency’s provision in appropriate “citizen friendly” language. Further, by employing rule-based expert systems techniques the TVA will also be able to explain its evaluation.Engineering and Physical Sciences Research Council, UK (grant GR/T27020/01

Generating citizen trust in e-government using a trust verification agent: A research note

Generating Citizen Trust in e-Government using a Trust Verification AgentThis is an eGISE network paper. It is motivated by a concern about the extent to which trust issues inhibit a citizen’s take-up of online public sector services or engagement with public decision and policy making. A citizen’s decision to use online systems is influenced by their willingness to trust the environment and agency involved. This project addresses one aspect of individual “trust” decisions by providing support for citizens trying to evaluate the implications of the security infrastructure provided by the agency. Based on studies of the way both groups (citizens and agencies) express their concerns and concepts in the security area, the project will develop a software tool – a trust verification agent (TVA) - that can take an agency’s security statements (or security audit) and infer how effectively this meets the security concerns of a particular citizen. This will enable citizens to state their concerns and obtain an evaluation of the agency’s provision in appropriate “citizen friendly” language. Further, by employing rule-based expert systems techniques the TVA will also be able to explain its evaluation.Engineering and Physical Sciences Research Council-UK (grant GR/T27020/01