The Diffusion of Accounting Innovations in the New Public Sector as Influenced by IMF Reforms

Alsharari, Nizar Mohammad

doi:10.4018/ijantti.2016100103

Cited by 18 publications

(23 citation statements)

References 68 publications

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“…The cloud-based ERP system has been found faster, cheaper and flexible so organizations are thinking to adopt this technology but commitment at every phase of transformation is required to make the change successful. Top management, technical management, process team and change management and project management considered as the pillars of ERP and study pillars ensured successful implementation (for more details, see Alsharari, 2013, Alsharari et al, 2015, Alsharari, 2016a, 2016b, 2018a, 2018b, 2019a, 2019b, 2019cAlsharari and Abougamos, 2017;Alsharari and Youssef, 2017;Lasyoud and Alsharari, 2017;Al-Shboul and Alsharari, 2019;Alsharari and Al-Shboul, 2019;Alsharari and Alhmoud, 2019).…”

Section: The Traditional and Cloud Erp Systemsmentioning

confidence: 99%

Implementation of cloud ERP in the SME: evidence from UAE

Alsharari

Al-Shboul

Alteneiji

2020

JSBED

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PurposeThis study aims to explain the implementation of Cloud enterprise resource planning (ERP) system and underlying factors and challenges that might be practiced by the users. It also provides a comparison between traditional and Cloud ERP systems.Design/methodology/approachThe study uses qualitative case study and analyzes the primary evidences from in-depth interviews. It conducts a thematic analysis of the interviews' findings. Furthermore, the current study uses three groups of factors (technological, management and environmental) that are expected to be best determinants of the Cloud ERP implementation.FindingsThe findings provide an evidence that using the Cloud EPR system, as alternative to on premise traditional ERP system, is constructive to the success of organizations and improve the quality of their decision-making process. The findings also reveal that effectiveness of implementing Cloud ERP is reliable on the provider's professionalism; hence resulting in issues related to minimize organizational independence.Research limitations/implicationsThis paper is subjected to case studies limitations, as it lacks rigor and generalization. The paper has important implications for practitioners and decision-makers alike as it presents real-life example about Cloud ERP implementation. It thus enhances decision-makers' ability to make a relevant reporting process in the small and medium enterprises (SMEs).Originality/valueThis study can be considered as a one of very few case studies that discusses Cloud ERP implementation in UAE organizations particularly SMEs. It also provides three groups of factors (technological, management and environmental) that are influenced by the Cloud ERP implementation.

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Section: The Traditional and Cloud Erp Systemsmentioning

confidence: 99%

Implementation of cloud ERP in the SME: evidence from UAE

Alsharari

Al-Shboul

Alteneiji

2020

JSBED

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“…Not only economic development widens the tax base but also improves administrative capacity to levy and collect taxes. Additional socio-economic variables that may have an impact on the level and the structure of both taxation and public expenditures are: the level of government debt, the share of agriculture on value-added, trade openness and the percentage of elderly people on the total population (Alsharari, 2016a, 2016b, 2017; Profeta et al , 2013).…”

Section: The Discussion and Resultsmentioning

confidence: 99%

“…Similarly accessible primary medical care is expected to benefit the poor relatively more while advance medical care may often be affordable only to richer groups. The fourth category of public expenditures on housing has steadily declined since the mid-1980s with a potentially negative effect on income distribution (Martinez-Vazquez et al , 2012; Alsharari, 2016a, 2016b, 2017).…”

Section: The Discussion and Resultsmentioning

confidence: 99%

“…The study also uses historical sources and website analysis methodologies for investigating historical taxation philosophies and practices and contemporary taxation management philosophies and related practices and discourse. These are examined through the lens of the neoclassical economic theory (Alsharari, 2017, 2018a, 2018b, 2019; Alsharari and AlShboul, 2019).…”

Section: Methodsmentioning

confidence: 99%

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A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region

Alsharari

2019

PAR

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Purpose The purpose of this paper is to gain insight into how well past reforms have performed against revenue, equity and efficiency benchmarks of tax policymaking, so that the direction of future reform of tax system might be determined. It also presents a comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region over the data set period 1990-2012. Design/methodology/approach By overviewing the development and relative significance of resource revenues, allocating non-resource taxes and examining the tax policies of constituent countries, this paper presents a comparative review of taxation and revenue trends in the MENA region. Findings Findings showed, on average, a slight decline in non-resource revenues against the significant rise in income from resources. The analysis of government revenues and current taxation structures provide insight into how prior reforms have performed against the standard measures of tax policy-making (i.e. revenue, equity and efficiency) and directions for change leading to the establishment of simple tax systems. The study observes regional differences, such as the higher tax and revenues of the Maghreb sub-region over the Mashreq, except for value-added tax, where low rates were associated with equal or greater revenue. Similarities were also found, including the partial compensation by income taxes (not indirect taxes) for revenue lost through trade liberalization. The challenges of tax reform are found to vary across countries and opportunities for improving equity and reducing the complexity of tax systems across the region are identified. Research limitations/implications Reforms in all tax systems could have major implications for the country, employment, earnings and tax revenues; but recommendations would require political value judgments and government decisions. The study suggests eliminating the current tax system, thereby replacing one of the more distortionary taxes in the current system with a neutral and efficient tax. Originality/value The paper signals the need, even of the oil-rich states of the Gulf Cooperation Council, for governments to build tax systems capable of capturing and spending revenues effectively into the future.

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“…ERP systems promise to integrate all functional areas of the business with suppliers and customers. CRM promises to improve front office applications and customer touch points to optimize customer satisfaction and profitability [63] [66]. While ERP systems address fragmented information systems, CRM addresses fragmented customer data.…”

Section: Crm Implementation Issuesmentioning

confidence: 99%

Supply Chain Integration and Customer Relationship Management in the Airline Logistics

Alshurideh¹,

Alsharari²,

Kurdi³

2019

TEL

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This paper aims to explain the relationship between supply chain integration (SCI) and customer relationship management (CRM) in the Emirates airline (EA) logistics. The paper adopts qualitative research methodology and presents an interpretive case study approach. The study uses triangulation method of data collection including interviews, observations, and documents and archival records. This study can be considered as one of important studies because it links between logistics and airlines management in the emerging economy. It provides a model for an aspiring company to strategically manage customer relationships and shows that good CRM can promote business growth, customer retention, and revenues generation. The study provides important implications for both academics and practitioners alike through the implementation of CRM to gain a competitive advantage over their rivals. The study concludes that the ability to promote the operating leverage, innovation, and entrepreneurship ideas, as well as a visionary management team, is essential for EA. It also concludes that the process of SCI can be improved from internal logistics processes to external integration with suppliers and customers, and such integration can be achieved via the CRM system. The study recommends that airlines industry need to make strategic efforts to be more competitive in the supply chain core of business by reducing logistics costs and satisfying the needs of their customers.

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The Diffusion of Accounting Innovations in the New Public Sector as Influenced by IMF Reforms

Cited by 18 publications

References 68 publications

Implementation of cloud ERP in the SME: evidence from UAE

Implementation of cloud ERP in the SME: evidence from UAE

A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region

Supply Chain Integration and Customer Relationship Management in the Airline Logistics

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