Collaboration Towards a More Inclusive Society: The Case of South African ICT4D Researchers

In this study, research collaboration in the context of South African Information and Communication for Development (ICT4D) researchers was investigated using a mixed methods approach. South Africa, a country with stark development challenges and on the other hand a well-established ICT infrastructure, provides an appropriate context for ICT4D research. Firstly, a quantitative analysis of South African research collaboration between 2003 and 2016 was conducted to determine the existing research collaboration patterns of South African ICT4D researchers. This is based on the publications in three top ICT4D journals namely the Electronic Journal of Information Systems in Developing Countries (EJISDC), Information Technologies & International Development (ITID), and Information Technology for Development (ITD). The results show that most co-authored papers were intra-institutional collaborations, with limited inter-institutional collaboration between South African authors or between South African and other African authors. Secondly, interviews were conducted with South African researchers who emerged as inter- and intra-institutional collaborators to gain insight into the technology, drivers and barriers affecting South African research collaboration. We report our findings and discuss the implications for employing research collaboration as a mechanism for addressing inequality and supporting inclusion.School of Computin

Examining Contextual Factors and Individual Value Dimensions of Healthcare Providers Intention to Adopt Electronic Health Technologies in Developing Countries

Part 5: Research in ProgressInternational audienceDespite substantial research on electronic health (e-Health) adoption, there still exist vast differences between resource-rich and resource-poor populations regarding Information Technology adoption. To help bridge the technological gulf between developed and developing countries, this research-in-progress paper examines healthcare providers’ intention to adopt e-health technologies from two perspectives 1) contextual factors (i.e. specific to developing world settings) and 2) individual value dimensions (i.e. cultural, utilitarian, social and personal). The primary output of this paper is a theoretical model merging both the contextual factors and value dimensions; this forms a strong baseline to examine and help ensure the successful adoption of e-Health technologies within developing countries. Future research will be performed to validate the model developed in this paper, with a specific focus on mobile Health in Malawi, Africa

How useful are audit reports? Bankers rely heavily on audited financial statements when it comes to lending decisions. To what extent, though, do they rely on audit reports?(Lending Decisions)

© copyright 2004 Australian Institute of Banking and Finance Later journal title: InFinanceMax Bessell and Asokan Anandarajanhttp://www.highbeam.com/Journal+of+Banking+and+Financial+Services/publications.aspx?date=20040

Information content audit reports and going-concern: an Australian study

Journal compilation © 2008 Accounting and Finance Association of Australia and New ZealandResearch conducted on the information content of going concern 'modified' reports in the USA and UK indicates that a modified audit report does not appear to have information content to users if the going concern contingency is disclosed in the notes to the financial statements. In the present study, we provide evidence from Australia. We examine whether modification/qualification by an auditor in Australia (an 'Emphasis of Matter' and an 'Except for' report, respectively) has information content to a user. The results indicate that for a company in a state of financial distress, the modification, in either form, does not appear to significantly enhance either perceptions of risk or decision-making

Does the "qualification” in an auditor’s report matter in the presence of going concern uncertainties?: evidence from Australia

Research conducted on the information content of going concern “modified” reports in the United States and United Kingdom indicate that a modified audit report does not appear to have information content to users once the going concern contingency is disclosed in the notes to the financial statements. This raises the question as to whether any form of qualification is necessary since readers appear not to give additional credence to the auditor’s report once the going concern contingency is reported. In this study we provide evidence from Australia. We examine whether modification/ qualification by an auditor in Australia (an “emphasis of matter” and an “except for” report respectively) has information content to a user. The results indicate that, if the company is in a state of financial distress, the qualification, in either form, does not appear to significantly enhance either perceptions of risk or decision making. While the auditor’s report was perceived to be useful in that it helped loan officers to focus on matters raised in the report, the qualification appears not to have incremental information content. While one could expect the emphasis of matter report to not communicate any additional information (as the information addressed in the emphasis of matter section has already been disclosed as a note in the financial statements), a similar finding with respect to the except for report (which is issued due to lack of appropriate disclosure) is surprising. The conclusion is that, even in the presence of inadequate disclosure, if the numbers in the financial statements appear to indicate financial distress, the communication in the auditor’s report is not given additional credence