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.
- E-Governance Initiatives and Financial Management in the Nigerian Public Sector: An Integrated Conceptual Framework for Enhancing Transparency and EfficiencyPublication . Paul, Chima; Malachy, JosephPublic Financial Management (PFM) reforms in Nigeria have increasingly embraced digital innovations to enhance transparency, efficiency, and accountability in fiscal governance. This study develops a conceptual framework for restructuring Nigeria’s PFM system, focusing on four interdependent pillars: Digital Financial Systems, Transparency and Accountability, Capacity Building, and Infrastructure and Security. The adoption of digital financial systems such as the Treasury Single Account (TSA), Integrated Personnel and Payroll Information System (IPPIS), and Government Integrated Financial Management Information System (GIFMIS) has shown potential to improve fiscal discipline and reduce financial irregularities. However, the effectiveness of these systems depends on strong governance structures, well-trained personnel, and secure digital infrastructure. Transparency and accountability mechanisms, exemplified by Nigeria’s Open Treasury Portal, are crucial in curbing corruption and fostering public trust but require enhanced enforcement and citizen engagement. Capacity building is essential for equipping public sector personnel with the necessary skills to manage digital financial tools effectively to address ongoing human capital deficiencies. Infrastructure and security are also fundamental to ensuring the sustainability of digital PFM reforms, particularly in mitigating cybersecurity threats and bridging ICT infrastructure gaps in underserved regions. This study adopts a qualitative research approach, relying on the critical analysis of existing documents and policy reports. It follows a grounded theory methodology, which is effective for analyzing complex governance structures and financial management reforms. Through a critical analysis of these interdependent elements, the study argues that a holistic and integrated approach as opposed to a siloed approach is vital for achieving sustainable PFM reforms in Nigeria. The study concludes by recommending targeted policy interventions to enhance institutional efficiency, strengthen governance mechanisms, and promote a resilient public financial management system.
- 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.
- Foreign aid and Africa’s economic independence: the lingering economic paradox for African leaderPublication . Okanga, BonifaceThe tendency of even wealthier African nations to over-rely on foreign aid, even if it exceeds the acceptable debt-to-GDP ratio of 40%, is the same tendency that has affected the effective utilisation of Africa’s natural wealth to attain economic independence. It is the same tendency that frustrates the creation of an environment that inspires private sector businesses to meaningfully contribute to the improvement of Africa’s economic self-sufficiency. To respond to such dynamics, this study uses integrative review as a qualitative research method to offer a critical analysis of Africa’s economic independence challenges and debates as instigated in recent days by Donald Trump’s closure of USAID (United States Agency for International Development) and termination of American aid and financial support to several developing countries. Through such analysis, the study aims to discern the strategies that can be adopted for reducing Africa’s over-reliance on foreign aid whilst also bolstering its economic independence. While striving to attain economic independence, results from integrative review revealed Africa to face conflicting situations and paradoxes of having to balance decolonisation quests with over- reliance on foreign aid for economic development. Africa also experiences paradoxes of undertaking meaningful economic investment vis-à-vis quests of keeping away self-serving interests and temptations like corruption. It further faces difficulties of serving selfish political interests instigating instabilities vis-à-vis quests of enhancing economic sustainability and independence. Combined with poor governance, controls and conflicts of politicizing state support to private sector businesses vis-à-vis quests of seeking to grow a vibrant private sector, these create a paradox that African leaders must deal with if they are to seamlessly sail to economic freedom. Given these findings, the paper proposes that while mitigating the politicization of state support to private sector businesses, African governments must prioritize the provision of unfettered private sector support. African governments should also harness revenues generated from their vast natural resources’ exploitation to diversify into economic sectors and industries that they have weaknesses. This would create economic linkages that boost intra-Africa economic activities, productivity and growth to spur Africa to the desired state of economic independence.
- 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.