Francis Aboagye-Otchere, Edward Nartey, Abdulai Enusah, Alice Anima Aboagye
{"title":"Do accountants' participation in accounting information systems design enhance perceived accounting information quality: Evidence from Ghana","authors":"Francis Aboagye-Otchere, Edward Nartey, Abdulai Enusah, Alice Anima Aboagye","doi":"10.1002/isd2.12269","DOIUrl":"https://doi.org/10.1002/isd2.12269","url":null,"abstract":"<p>This study examines how accountants' participation in accounting information system (AIS) design can improve their perceptions of the quality of the information provided by the system. An empirical survey of 333 chartered accountants in Ghana was used and the research model was tested using covariance-based structural equation modeling. The results indicate that accountants' participation in AIS design is positively associated with perceived accounting information quality. Additionally, autonomous motivation was found to mediate the relationship between accountants' participation and perceived information quality. In contrast, accountants' perceived usefulness of accounting information does not mediate the relationship between participation in AIS design and perceived accounting information quality. This suggests that accounting information quality is enhanced when accountants participate in AIS design hence play a critical role in information system design. However, accounting information quality is not enhanced through perceived usefulness of accounting information.</p>","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"89 5","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50151192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A systems framework to analyze the impact of corporate social investment projects with an information technology focus","authors":"Mmatseleng Lefike, Marita Turpin, Machdel Matthee","doi":"10.1002/isd2.12273","DOIUrl":"https://doi.org/10.1002/isd2.12273","url":null,"abstract":"<p>In South Africa, corporate social investment (CSI) is deployed as part of Broad-Based Black Economic Empowerment (B-BBEE) to assist and empower disadvantaged individuals and communities. Previous research revealed that CSI projects are often short-lived and unsustainable. This study aims to analyze the impact of South African CSI projects that focus on information and communication technology (ICT) in poor urban communities. A case study was conducted comprising four CSI ICT learning centers in poor urban communities in Soweto, South Africa. An indigenous theoretical construct was developed, in the form of a systems framework, combining aspects of soft systems methodology (SSM), Ubuntu philosophy and autopoiesis. The aim of the systems framework was to study the impact of the CSI ICT learning centers in a holistic manner. The framework contributed as follows: the descriptive components of SSM assisted to describe the social systems of interest, in each case. The ubuntu lens helped to portray how the community members supported each other to benefit from the learning centers. Autopoiesis elements showed how the learning centers were able to self-produce and collaborate in order to be sustainable. With the insight of the framework, six guiding principles were derived to inform the successful implementation of future CSI ICT interventions.</p>","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"89 5","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isd2.12273","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50133938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The theory on thing's limits. Part 2: A brief analysis of the new knowledge of Newton's first law","authors":"Jian Ding","doi":"10.30564/jeis.v5i1.5548","DOIUrl":"https://doi.org/10.30564/jeis.v5i1.5548","url":null,"abstract":"According to the norm of identifying truth in this theory, and Newton's first law which is a basis that can look at the overall situation, and by virtue of the electron storage ring as an experimental fact, it is pointed out: Only in reality can there be inertia. Inertia represents the continuity of the development of thing. As the speed gradually approaches to the c, the particle's mass also approaches to zero along with its static mass due to the impact of electromagnetic radiation, which is exactly the root where the energy shrinkage effect of high-speed particles comes from, and also the primary factor causing the spectrum redshift. Therefore, the Big Bang theory is wrong. All photons are produced from the high-density particles through electromagnetic radiations. Wherever there is fluctuation, there must be mass, and vice versa. This is the correct understanding of \"wave-particle duality\". No matter the high-speed electrons or the photons produced by them all have different static masses, but their charge-mass ratio is always the same physical constant, and not affected by relativistic effects and electromagnetic radiations. This is the true internal mechanism to constitute the uncertainty principle, and conforms to the experimental facts related to it. It can be proved that in a constant magnetic field, the high-speed electron or photon of having a relatively large curvature radius, which has a high moving speed and less mass, energy and wave frequency. Since Einstein used the absolute space-time established by Newton as the criterion and came to the conclusion that the relative space-time was curved, then he should no longer make circular arguments, that was, used the relative space-time as the criterion, to change the unit length and time established by the absolute space-time.","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135905786","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The assessment of e-HRM tools and its impact on HRM system effectiveness and organizational effectiveness: An empirical study of selected multinational companies in Ghana","authors":"Asamoah-Appiah William, Kesari Singh","doi":"10.1002/isd2.12267","DOIUrl":"https://doi.org/10.1002/isd2.12267","url":null,"abstract":"<p>This study aims to investigate the effect of the usage of e-HRM on HRM system effectiveness and organizational effectiveness. The dearth of empirical studies in developing countries, especially in Ghana, warranted this study. The study adopts a quantitative cross-sectional approach and uses descriptive and inferential research approaches. The targeted population was employees, HR professionals, and line managers at Tata Africa Holdings (Ghana) Limited, Alliance Motors (Ghana) Limited, and MTN Ghana Limited (<i>N</i> = 610). The sample size was determined using Cochran's (1977) sample size formula (<i>n</i> = 236). Data was collected using a structured questionnaire constructed in Likert-scale style and self-administered. The sampling technique was stratified random sampling. Data were analyzed using structural equation model-partial least square (version 3.0). The results revealed that e-HRM tools have statistical significance for policy-level effectiveness, technical effectiveness, strategic effectiveness, and human resource management effectiveness. There is a positive relationship between policy-level effectiveness and organizational effectiveness and between strategic-level effectiveness and organizational effectiveness. However, there is a negative relationship between technical effectiveness and organizational effectiveness and between HRME and OE. It was recommended that management introduce e-HRM technologies since they have a positive relationship between HRM effectiveness and organizational effectiveness.</p>","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"89 5","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50154996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Joshua Rumo Arongo Ndiege, Leah Mutanu Mwaura, Foster Christopher
{"title":"Technology for resilience amid COVID-19 pandemic: Narratives from small business owners in Kenya","authors":"Joshua Rumo Arongo Ndiege, Leah Mutanu Mwaura, Foster Christopher","doi":"10.1002/isd2.12272","DOIUrl":"https://doi.org/10.1002/isd2.12272","url":null,"abstract":"<p>The COVID-19 pandemic has changed many aspects of the economy. The situation has notably been more challenging for small businesses in developing countries which tend to operate with limited funding and a lack of social and human capital. In these contexts, technology has been argued to be an important resource to allow businesses to adapt and recover from the crisis. In line with this narrative, the pandemic has been linked to growing technology adoption within small firms in developing countries. However, little is known about how small businesses are using such technology as part of strategies: to survive, reposition themselves in the market and potentially “spring back” from the pandemic to thrive in a fundamentally changed environment. In this study, to fill this gap we look to the concept of resilience to examine how technology was adopted to help build resilience. The study focused on small businesses in Kenya and uses in-depth qualitative analysis to unpack the processes of adoption and use. The study findings suggest that the pandemic created an incentive for many small businesses to engage with digital technology, enabling them to stay operational. The study evidenced specific coping strategies that incorporated technology to support resilience, including exploiting demand, acquiring new capabilities, expanding existing capacities, making data-driven decisions, fostering social networks and freezing operations. Consequently, we argue for the need to unpack the processes of technology adoption and the links between technology and economic growth in such settings. During the pandemic, small businesses have typically adopted technology to build resilience appropriate to their context.</p>","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"89 5","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50155000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Factors influencing village information systems adoption in Indonesia: A qualitative study","authors":"Dony Martinus Sihotang, Betty Purwandari, Imairi Eitiveni, Mutia Fadhila Putri, Achmad Nizar Hidayanto","doi":"10.1002/isd2.12271","DOIUrl":"https://doi.org/10.1002/isd2.12271","url":null,"abstract":"<p>Like other developing countries, the Indonesian government is pursuing digital transformation to achieve good governance at the central and micro levels. One of the strategies for achieving digital government transformation at the micro level is implementing village information systems (VIS), information systems that village officials manage. Unfortunately, not all villages in Indonesia are thriving in adopting VIS. Therefore, this study aims to answer an overarching puzzle: Why did some village governments successfully adopt VIS while others failed? Using a case-study approach to VIS adoption in Gunungkidul Regency, Indonesia, this study fills the gap in the literature from the technological-organizational–environmental perspective that affects e-government adoption at the village government level. We found four main factors that influence the success or failure of village information systems adoption: (1) VIS interoperability (technology context), (2) the workload of village officers (organizational context), (3) the role of civil society, and (4) the role of a vendor (environmental context). This research enriches the literature by identifying these four factors within the TOE framework, still rarely present in e-government adoption studies, especially in the context of village governments in developing countries. This research has practical implications for the successful adoption of VIS as a village government effort to gain data sovereignty.</p>","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"89 5","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50142122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Developing health information systems in developing countries: Lessons learnt from a longitudinal action research study in Vietnam","authors":"Thanh Ngoc Nguyen","doi":"10.1002/isd2.12268","DOIUrl":"https://doi.org/10.1002/isd2.12268","url":null,"abstract":"<p>Designing and implementing health information systems (HISs) in developing-country settings is challenging. Many HISs do not go beyond the pilot stage and tend to vanish when external funding is over. In other cases, multiple fragmented HISs remain, but these are unable to talk to each other. And more often than not, data collected by HISs are not used in decision making. To better understand and address these problems, this article employs an information infrastructure (II) perspective and views HISs as parts of larger and complex social-technical networks. This article contributes to the current knowledge with a set of rich empirical descriptions of the design and implementation of HISs in Vietnam. Theoretically, it contributes to II discussions in the information systems domain by presenting four design problems and suggesting five design principles and 15 design rules to meet them. These design principles and rules also offer practical guidance for managers and designers involved in the design and implementation of HISs in developing countries.</p>","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"89 5","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isd2.12268","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50139939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Guilherme Costa Wiedenhöft, Ricardo Matheus, Stuti Saxena, Charalampos Alexopoulos
{"title":"Barriers towards Open Government Data Value Co-Creation: An empirical investigation","authors":"Guilherme Costa Wiedenhöft, Ricardo Matheus, Stuti Saxena, Charalampos Alexopoulos","doi":"10.1002/isd2.12270","DOIUrl":"https://doi.org/10.1002/isd2.12270","url":null,"abstract":"<p>Whilst extant literature on Open Government Data (OGD) focuses upon value creation and innovation, there is scant emphasis upon the Value Co-Creation (VCC) that might result with the engagement of the public sector agencies and the users at large. The present study seeks to appreciate the barriers towards OGD VCC by adopting a qualitative research methodology wherein interviews are being conducted with key personnel manning the OGD initiatives in Brazil. Impediments veering around VCC may be counted the internal, social and cultural and data factors. Findings from the present study lend credence to the fact that a systematic strategizing is important for the success of OGD VCC lest Value Co-Destruction (VCD) happen. From a developing country's perspective, the present study acts as a sounding-board for bearing in mind the caveats deduced vis-a-via the success of the VCC processes.</p>","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"89 5","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50152740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The dynamics of information system development in developing countries: From mutual exclusion to hybrid vigor","authors":"Thanh Ngoc Nguyen, Petter Nielsen","doi":"10.1002/isd2.12266","DOIUrl":"https://doi.org/10.1002/isd2.12266","url":null,"abstract":"<p>The integration of isolated software components into large-scale and complex information systems is a topic that attracts the interest of many information systems practitioners and researchers. However, less attention is given to the intricate processes by which these infrastructures are built using multiple independent software components. Different actors introduce these components, which can lead to a “battleground of functional roles” where components are replacing and blocking each other. To better understand this phenomenon, we conducted multiple case studies involving the development of a large-scale information system for communicable disease detection, prevention, and control in Vietnam. We collected empirical data through various methods, including interviews, focus groups, and participation observation. We identified different strategies employed by actors to block, remove, or replace other software components, protect their position, and find a way to join the existing and established systems. This paper contributes to this topic by theorizing a strategy called “hybrid vigor,” which allows for the combination of the strengths of individual software components and enables sustainable evolution.</p>","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"89 4","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isd2.12266","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50138109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The impact of COVID-19 on cybersecurity awareness-raising and mindset in the southern African development community (SADC)","authors":"Laban Bagui, Shallen Lusinga, Nthabiseng Pule, Teofelus Tuyeni, Chimwemwe Q. Mtegha, Enrico Calandro, Wallace Chigona, Basie von Solms","doi":"10.1002/isd2.12264","DOIUrl":"https://doi.org/10.1002/isd2.12264","url":null,"abstract":"<p>At the beginning of 2020, the world came to a stand-still when governments across the globe decided to enter states of ‘emergency’ or ‘disaster’ over the breakout of the COVID-19 pandemic. The responses to the pandemic included stringent movement restrictions and hygiene advice preventing face-to-face interactions. As a result, many activities, including schooling, working, and shopping were moved online, drastically increasing exposure to cyber threats and risks. It is unclear if and how the rapid increase in internet use corresponded to an improvement in cybersecurity mindset development in countries of the Southern African Development Community (SADC). This paper explores the effect of the increase in digital technology usage due to the COVID-19 pandemic restrictions on the relationship between cybersecurity awareness-raising initiatives and the development of higher levels of cybersecurity mindset in Botswana, Lesotho, and Malawi. These three countries have a similar cybersecurity footprint and an average cybersecurity capacity level for the region. The research applies a comparative multiple case study approach relying on a thematic review of the literature and related documents, supported by in-depth interviews with purposefully selected key informants from the three selected SADC countries. Findings suggest that since the start of the COVID-19 pandemic, awareness-raising programs have gained some momentum in our selected countries, but the cybersecurity mindset has not improved. That was attributed to low frequency and poor quality of campaigns added to the lack of training, education and lived experience. The paper highlights the need to increase the frequency and improve the quality of programmes, for greater impact on the development of local cybersecurity mindsets.</p>","PeriodicalId":46610,"journal":{"name":"Electronic Journal of Information Systems in Developing Countries","volume":"89 4","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/isd2.12264","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50131153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}