IADITI - INTERNATIONAL ASSOCIATION FOR DIGITAL TRANSFORMATION AND TECHNOLOGICAL INNOVATION
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Organização sem fins lucrativos que promove a ligação entre a academia, investigação, empresas e sociedade na área da transformação digital. A IADITI tem como objetivo difundir a transformação digital e a inovação tecnológica nacional e internacionalmente, bem como promover a investigação e o desenvolvimento científico, social e tecnológico na área da transformação digital. O repositório da IADITI tem como objetivo fornecer o acesso aberto à produção científica produzida no âmbito da sua atividade.
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Browsing IADITI - INTERNATIONAL ASSOCIATION FOR DIGITAL TRANSFORMATION AND TECHNOLOGICAL INNOVATION by Field of Science and Technology (FOS) "Ciências Sociais::Economia e Gestão"
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- Analysing the Trend and Variability in Corruption Perception: A Study of Sub-Sahara African Countries from 2012-2020Publication . Paul, Chima; Adams, Samuel OlorunfemiThis study examines trends and variability in the Corruption Perception Index (CPI) across 48 Sub-Saharan African (SSA) nation using cross-sectional data from 2012 to 2020 from Transparency International. Based on expert polls, the CPI rates public sector corruption from 0 (high corruption) to 100 (low corruption). Analysis was conducted using STATA 15 and included descriptive statistics, data visualization, correlation matrices, and one-way ANOVA. The findings show a steady yearly growth in the CPI, with major anti-corruption advancements in Botswana, Rwanda, Namibia, and Senegal. While the Democratic Republic of Congo, Sudan, and South Sudan continued to struggle with corruption, Niger, Gabon, Mali, and Togo demonstrated only little progress. The average CPI decreased somewhat from 32.9 in 2012 to 32.2 in 2020, indicating a minor regional impact, notwithstanding individual country efforts. ANOVA results showed no significant variations in corruption levels over time (F = 0.031, P = 0.987), but strong correlations (P < 0.01) suggest persistent CPI trends. These results highlight the necessity of focused policy initiatives and long-term governance reforms to solve persistent corruption problems in SSA. The study concludes that, in spite of evidence of relative effectiveness in governance and anti-corruption initiatives countries like Botswana, Rwanda, Namibia, and Senegal stand out as the top nations with the lowest perceived levels of corruption.
- Exploring Digital Accounting Challenges at Vila do Conde City CouncilPublication . Sousa, Cristiana; Oliveira, Helena Costa; Maldonado, IsabelThe advancement of information technologies in the digital age has significantly impacted human activity and various professional fields, becoming increasingly prevalent in society. Over time, technology has profoundly transformed public accounting, enabling more efficient, effective, and optimized practices. Innovative tools, such as blockchain, artificial intelligence, and cloud computing, have emerged as key drivers of this evolution. This paper aims to analyze the impact of information technologies on the accounting practices of the Vila do Conde City Council, in Portugal. The study identifies the technological systems and the changes due to the Accounting Standardization System for Public Administrations (SNC-AP) and explores the advantages and challenges of these technologies. This qualitative research method uses interviews and documentary analysis. The findings reveal that while the council has already implemented systems such as Enterprise Resource Planning, there are opportunities to introduce more advanced accounting technologies. Issues such as budgetary constraints and cultural resistance to change influence the pace of technological implementation. However, the council has taken a proactive approach in other areas, focusing on service digitalization and community engagement. This study provides a valuable reference for other public entities looking to modernize their processes and enhance community services. Identifying challenges and barriers in implementing technology enables public administrations to anticipate issues and implement effective solutions.
- Managing and improving a Bank’s profitability and liquidity in times of crisisPublication . Davis-Adesegha, JenniferAs banks in recent years have been exposed to a series of crises ranging from the 2008 financial crisis, the Covid-19 pandemic, and now the devastating economic effects of Russia-Ukraine War, a critical analysis of how banks manage and improve their profitability and liquidity during a crisis is essential for discerning the improvement measures that must be adopted. In that context, this study used the integrative review as the methodology for evaluating different theories and literature on the strategies that most contemporary banks use for managing and improving their profitability and liquidity during times of crisis. Outcomes of thematic and narrative analysis of different studies on the strategies for managing and improving a bank’s profitability and liquidity during times of crisis revealed that the major strategies used by most banks encompass maintaining balanced portfolios of liquid assets, liquidity ratio analysis, and stress testing. Other strategies were found to include asset-liability management (ALM), diversification of a bank’s funding sources, a risk-based management approach, and the use of a contingency funding plan. Even if there is no crisis, the outcomes of the integrative review imply that bank crisis management, aimed at managing and improving a bank’s profitability and liquidity, must be part of the organisational culture. It must be part of the organisational culture that improves a bank’s overall resilience and constant preparedness to respond to and withstand all unfolding disruptions and discontinuities. Unfortunately, due to a gap arising from lack of a comprehensive model for managing and improving a bank’s profitability and liquidity during a crisis, most banks were still found to face challenges of discerning how to do so more effectively and comprehensively whenever a crisis erupts. To respond to such a gap, this study proposed the proactive stress testing model for managing and improving a bank’s profitability and liquidity during times of crisis. Such a model not only enriches the existing theories and literature on bank crisis management, but also its adoption will leverage effective mitigation of the crisis’s devastating effects to improve a bank’s overall profitability and liquidity during the crisis, and for a long period after the crisis.