- Tunku Puteri Intan Safinaz School of Accountancy
Universiti Utara Malaysia
06010 UUM Sintok
Kedah, MALAYSIA - +6049287222
- Universiti Utara Malaysia, School of Accountancy, Faculty Memberadd
Research Interests:
Scientific research on honey has grown substantially over the past decades, accumulating more evidence on its role in complementary and alternative medicine. We conducted a bibliometric analysis of honey research from 2011 to 2020 to see... more
Scientific research on honey has grown substantially over the past decades, accumulating more evidence on its role in complementary and alternative medicine. We conducted a bibliometric analysis of honey research from 2011 to 2020 to see the trend of publications in this study area. Based on the keywords used, which are related to honey in the article title, the study retrieved 4,433 documents for further analysis. VOSviewer software was used to create maps based on network data of scientific publications displaying relationships among researchers, countries, and scientific journals. Author keywords were used to explore the co-occurrence of different terms connected to honey research. Results reveal close and strong interconnections between the top authors suggesting a considerable strong research link. The top country researching on honey was the United States, while the top journal was Food Chemistry. In terms of co-occurrence, the top author keywords were “honey”, “antioxidant”, “chemometric”, “Manuka honey” and “antibacterial”. These analyses of the existing work provide a valuable and important reference for researchers and practitioners in honey research communities.
Research Interests:
While the pathological mechanism of Alzheimer’s Disease (AD) is unclear, oxidative stress has been proposed to be one of its related theories, which can help to uncover the disease’s pathological factors. This review aims to provide a... more
While the pathological mechanism of Alzheimer’s Disease (AD) is unclear, oxidative stress has been proposed to be one of its related theories, which can help to uncover the disease’s pathological factors. This review aims to provide a quantitative description and data visualisation of AD and oxidative stress research from the literature obtained from the Scopus database. Based on the keywords used, which are related to AD and oxidative stress in the article title, 996 documents were retrieved for further analysis. Microsoft Excel, VOSviewer and Harzing’s Publish or Perish were used to conduct the frequency analysis, data visualisation, and citation analysis. There is a continuous growth in the number of publications on research in AD and oxidative stress, starting from 1986 and spanning 35 years. The most cited article was “Oxidative stress hypothesis in Alzheimer's disease”. The Journal of Alzheimer Disease published the most number of publications related to AD and oxidative stress, while the United States and its institutions were the main contributors. Our findings suggest that research on aetiopathology, biomarkers and neuroprotective agents for AD dominated this research field. Our bibliometric analysis provides distinct trends in AD and oxidative stress research in the last 35 years. Our findings highlight current hot topics related to biomarkers for screening and diagnosis of AD as well as neuroprotective agents used as disease-modifying therapies of AD.
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This article explores the purpose for which GAS, as a data analytics tool, is utilised by internal audit functions in Australia. A quantitative research method was applied, and the data was analysed using descriptive statistics. The total... more
This article explores the purpose for which GAS, as a data analytics tool, is utilised by internal audit functions in Australia. A quantitative research method was applied, and the data was analysed using descriptive statistics. The total number of online questionnaires returned was 50 (i.e., a response rate of 15.53%) from the total research population of 322 chief audit executives of internal audit functions of organisations that are registered members with the IIA-Australia. The purpose of descriptive statistics is to describe what the data looks like and to compare variables numerically; therefore, no inferences or extrapolation of the data results were made. The results of the study can be used as a benchmark that may enable CAEs to identify whether they are staying abreast of current best practice in the area of technology-based tools and techniques for tests of controls.
The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic... more
The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic developments and growth. This study's main objective is to have a practical and effective way of reducing the incidences of fraud in the Jordanian public sector. Specifically, this research explores the moderating role of neuroticism on knowledge requirements and fraud risk assessment performance in the Jordanian public sector. Adopting a survey method, the respondents of this study are forensic accountants and auditors in the Jordanian public sector. The research findings will contribute to the existing literature on forensic accountants, auditors, knowledge capability requirement, and neuroticism as a personality factor and fraud risk assessment performance of regulators regarding prevention and detection of fraud in the Jordanian public sector work e...
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Purpose This paper aims to discuss the role of Waqf as a means of enhancing financial inclusion and socio-economic justice in Nigeria. Design/methodology/approach The methodology in this paper is that the data were elicited from secondary... more
Purpose This paper aims to discuss the role of Waqf as a means of enhancing financial inclusion and socio-economic justice in Nigeria. Design/methodology/approach The methodology in this paper is that the data were elicited from secondary sources such as the Al-Qur’an, Hadiths and other empirical studies in the existing literature. The Tawhidi epistemology (Islamic world view) also has been obtained to deliver better understanding on the findings. Findings The paper implores Islamic societies to take advantages of integrating Waqf to support the financing needs of disadvantaged members of the Muslims communities, especially the Muslims, dominated northern Nigeria with a high level of financial exclusion. The Waqf funds if integrated and institutionalized will support the region by making the fewer privilege members of that community-engaged thereby economically and enhancing the financial inclusion. This will also lead to economic growth and socio-economic development of Nigeria. Pr...
Research Interests:
Scientific research on honey has grown substantially over the past decades, accumulating more evidence on its role in complementary and alternative medicine. We conducted a bibliometric analysis of honey research from 2011 to 2020 to see... more
Scientific research on honey has grown substantially over the past decades, accumulating more evidence on its role in complementary and alternative medicine. We conducted a bibliometric analysis of honey research from 2011 to 2020 to see the trend of publications in this study area. Based on the keywords used, which are related to honey in the article title, the study retrieved 4,433 documents for further analysis. VOSviewer software was used to create maps based on network data of scientific publications displaying relationships among researchers, countries, and scientific journals. Author keywords were used to explore the co-occurrence of different terms connected to honey research. Results reveal close and strong interconnections between the top authors suggesting a considerable strong research link. The top country researching on honey was the United States, while the top journal was Food Chemistry. In terms of co-occurrence, the top author keywords were “honey”, “antioxidant”, “chemometric”, “Manuka honey” and “antibacterial”. These analyses of the existing work provide a valuable and important reference for researchers and practitioners in honey research communities.
Research Interests:
FinTech, the word which is derived from "financial technology", is the technology and innovation which their objectives are to offer better services and technologies in the financial services industry in the current and advanced... more
FinTech, the word which is derived from "financial technology", is the technology and innovation which their objectives are to offer better services and technologies in the financial services industry in the current and advanced technology age and the industrial revolution. Financial services such as banks, insurance, stock brokerage, investments and all other related services that manage money are nowadays depended more on the technology to gain competitive advantages and to help the decision-makers to make a better judgement for the businesses. With the growth of FinTech, there are various studies that have been conducted in this field. Thus, this study aims to present the current trend of the study on FinTech. This study adopted a bibliometric analysis based on the data obtained from the Scopus database. Based on the keywords used, which is related to the FinTech in the title of the article, the study manages to obtain 486 documents for further analysis. Various tools have been employed, such as Microsoft Excel to conduct the frequency analysis, VOSviewer for data visualization, and Harzing's Publish or Perish for citation metrics and analysis. This study reports the results using standard bibliometric indicators such as publication year, document type, source type, source title, languages, subject area, keywords analysis, geographical distribution, authorship, active institutions, and citation analysis. Based on our findings, there is a tremendous growth of publications on FinTech over the years since 2015. The increasing number of works on FinTech indicates the importance of technology on the financial services industry, and there are for sure some impacts on the economy and public lifestyle.
The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic... more
The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. The continuation of such fraudulent activities in the public sector impedes national economic developments and growth. This study's main objective is to have a practical and effective way of reducing the incidences of fraud in the Jordanian public sector. Specifically, this research explores the moderating role of neuroticism on knowledge requirements and fraud risk assessment performance in the Jordanian public sector. Adopting a survey method, the respondents of this study are forensic accountants and auditors in the Jordanian public sector. The research findings will contribute to the existing literature on forensic accountants, auditors, knowledge capability requirement, and neuroticism as a personality factor and fraud risk assessment performance of regulators regarding prevention and detection of fraud in the Jordanian public sector work environment.
The paper aims to present the research trend and to examine the validity of Lotka's law and authorship distribution in the extensible business reporting language (XBRL) studies. Data were retrieved from the Scopus database as of April... more
The paper aims to present the research trend and to examine the validity of Lotka's law and authorship distribution in the extensible business reporting language (XBRL) studies. Data were retrieved from the Scopus database as of April 2020. A total of 394 documents, with a total of 648 authors have been obtained. The scientific productivity of the articles has been examined using bibliometric analysis and applicability of Lotka's law have been tested using Kolmogorov-Smirnov (K-S) statistics and Chi-square test. This study presents a global picture of the publication trends in XBRL and the authorship of the publications. The findings of the study expose that in the productivity distribution for authors on XBRL studies fit in the Lotka's Law.
The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The... more
The study examines the moderation effect of the personality factor of conscientiousness on the relationship between skills (forensic accountant and auditor) and fraud risk assessment task performance in the Jordanian public sector. The forensic accountant skills denote enhanced level of capability purposely required to collect evidence in respect of fraud prevention, detection, deterrence as well as response. Whereas, the auditing standards require auditors to make available realistic guarantees in terms of sufficiency and reliability that the financial statements as a whole are free from material misstatements arising from fraud or error. Despite efforts by the government in reducing cases of fraud through a measure of reforms such as the establishment and strengthening of accountability organs and promoting global best practices for corporate organisations, fraud and financial crimes in the public sector of Jordan are still increasing. Hence, this paper develops a conceptual framework to investigate the moderating effect of conscientiousness on skills requirements and fraud risk assessment performance. The study will assist the forensic accountants and auditors working as regulators in the public sector environment concerning fraud prevention, detection, and response. It also creates awareness among accounting information users in the public sector. The paper contributes to the literature on personality factors of conscientiousness, auditing and forensic accounting, enhanced capability skills requirement, and competence (fraud risk assessment performance) by forensic accountants and auditors about fraud prevention, detection, and response in the Jordanian public sector.
Research Interests:
Business organizations have recently been attracted to social media applications to reach their customers. However, limited scholarly attention has been devoted to improving the current understanding of social media across business... more
Business organizations have recently been attracted to social media applications to reach their customers. However, limited scholarly attention has been devoted to improving the current understanding of social media across business organizations, especially small and medium enterprises (SMEs). This study addresses this shortcoming by exploring important recent publications related to social media. Therefore, this paper aims to analyze, and report published documents related to social media based on the data obtained from the Scopus database. As of July 2019, a total of 366 documents is retrieved and analyzed. This paper reports the research output, documents and source types, language, subject area, most active source title, distribution of publications by countries, most active institutions, authorship, keywords, title and abstract analysis and citation analysis. The results show that there is an increased development rate of literature on social media from 2001 until 2020. Various studies have been conducted on social media involving the collaboration of multi-authors, published in various languages, by a total of 982 authors from 463 different countries and 628 institutions.
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There are various challenges of the live animal industry, not just in Malaysia but also to many parts of the world. This study focuses on the supply chain management of live animal trading in Malaysia. This study aims to investigate the... more
There are various challenges of the live animal industry, not just in Malaysia but also to many parts of the world. This study focuses on the supply chain management of live animal trading in Malaysia. This study aims to investigate the challenges specifically in supply chain management areas in the live animal trading. A total of 20 semi-structured interviews have been carried out with a few companies involved in the industry and a few officers from the Malaysian Quarantine and Inspection Services (MAQIS). The premises of the companies also have been observed a day earlier before the interview. The data gathered from the observation as well as from the interview and literature review were analysed using TOWS analysis. The findings show that the industry is facing multiple challenges based on their strengths and weaknesses as well as the opportunities that being offered and the threats that they faced, which are vital for their business continuity. This study also highlights the essential problems to focus on and formulate strategies to achieve competitive advantages and sustainable supply chain management, especially to the practitioners in the live animal trading industry.
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This study focuses on the sustainable supplier selection in Malaysia palm oil refining and oleochemical manufacturing industry. A sustainable supply chain could lead to smoothness in the long run and thus ensure higher excellence and... more
This study focuses on the sustainable supplier selection in Malaysia palm oil refining and oleochemical manufacturing industry. A sustainable supply chain could lead to smoothness in the long run and thus ensure higher excellence and productivity. It is important to have suppliers that adapt to the sustainability nature of the organisation in order for the entire supply chain to be productive. The independent variables which have been used for this study are the unit price, CSR engagement, and environmental competencies. The leading theory used to support this study is the triple bottom line theory and backed by the resource dependency theory and stakeholder's theory. This study was aided by surveying 151 respondents who are directly from palm oil refining and oleochemical manufacturing sector, which is the population for this study. After using the statistical tools to analyse the data retrieved from the questionnaires, it has been inferred that the unit price, quality, and environmental competencies have a significant effect on the dependent variable whereas CSR Engagement does not have a significant relationship. This study highlights the implication in the form of theoretical and social perspectives. It concludes with the limitation and the future recommendation of sustainable supplier selection in Malaysia palm oil refining and oleochemical manufacturing industry.
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eXtensible business reporting language (XBRL) is an electronic tool with the acceptable global standard for the electronic financial data to communicate and to be compiled, analyzed and shared among the stakeholders. The implementation of... more
eXtensible business reporting language (XBRL) is an electronic tool with the acceptable global standard for the electronic financial data to communicate and to be compiled, analyzed and shared among the stakeholders. The implementation of XBRL brings some benefits and impacts to all of the users of financial reports. This study aims to identify the research trends on the impact of XBRL and issues related to it. Forty-six articles related to the impact of XBRL was extracted from the Scopus database and Google Scholar. The result from the study found that a study regarding the XBRL impact has shown slightly increase until 2014 but has not grown much since then. There are a few perspectives that have been discovered to investigates on how XBRL affected certain users of the financial reports. This study will give a general picture of the current research on the impact of XBRL, the trend, and future direction of the research related to the XBRL.
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The significance of quality internal auditing has received serious attention in both regulatory and public fora in recent years. Essential elements of organisation internal auditing are competency, independence, quality of work performed,... more
The significance of quality internal auditing has received serious attention in both regulatory and public fora in recent years. Essential elements of organisation internal auditing are competency, independence, quality of work performed, risk-based internal audit, internal control activities and coordination between internal and external auditors. The objective of this study is to examine the position of these quality attributes of IA in the Nigerian private sector following the recent regulatory changes. The questionnaire was administered on internal auditors using a sample of ninety-seven organisations listed on the Nigerian Stock Exchange (NSE) to collect information for the period December 2018 to July 2019. The findings show that all the variables are free from multicollinearity and the results of the descriptive statistics of mean and standard deviations provide that all the respondents seem to agree with the statements regarding the variables. Finally, the paper provided limitation of the study and direction for future research.
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The objective of this study is to discover the good governance practices in the public sector entities by assessing ten good governance dimensions following the international best governance practices guidelines. This study is based on a... more
The objective of this study is to discover the good governance practices in the public sector entities by assessing ten good governance dimensions following the international best governance practices guidelines. This study is based on a case study analysis of six public sector entities using a content analysis of the annual report. From the case studies analysis, it shows that all the dimensions in the international public sector governance best practices are being practiced by the federal statutory bodies in Malaysia. Though this paper provides some useful insights into governance practices among public sector entities, it is limited to case studies on six federal statutory bodies and the non-financial information in the annual reports only. This study might give more impact if primary data were used through focus group discussions and interviews with key governance players in the public sector.
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The multiple-disciplinary article has been written belong to the Virtual Team area. Unfortunately, a lack of analysis is not measured by publication trends related to this field. Hence, these studies to demonstrate the trend of "Virtual... more
The multiple-disciplinary article has been written belong to the Virtual Team area. Unfortunately, a lack of analysis is not measured by publication trends related to this field. Hence, these studies to demonstrate the trend of "Virtual Team" scientific literature from 1991 until 2020. Specifically, a total number of 1,782 publications were investigated in the SCOPUS database by using Publish and Perish software to collect all the literature. The trend of a virtual team has received considerable attention since 1991, and highly most of the research in the virtual team was published in the computer science field. The top 50 keywords are presented from the growth of the virtual team literature and research interests, thus the potential directions for future research are proposed.
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Nowadays, it hardly recognises the differences between a genuine and counterfeit product as the imitation products have flooded the market all over the world. In recent years, information technology and e-commerce have influenced the... more
Nowadays, it hardly recognises the differences between a genuine and counterfeit product as the imitation products have flooded the market all over the world. In recent years, information technology and e-commerce have influenced the business market to produce fake products online, and products were produced with cheaper quality. In reality, they are many individuals who look up and purchase counterfeit products. Counterfeit products have been observed to be a significant issue around the world that destroy economic exercises as well as it influences social life. Therefore, this study aims to identify the determinants that influence the repurchase intention towards counterfeit products among consumers' using the Theory of Planned Behaviour (TPB) framework. Data was collected via questionnaire from 114 consumers' based in Penang, Malaysia. The final results indicate that attitude, perceived behavioural control, product involvement and brand image are crucial determinants affecting purchase intention towards counterfeit products. Meanwhile, brand image was found significantly mediates the relationship between product involvement and repurchase intention of counterfeit products. By having a better understanding of the consumers' behavioural intentions of purchasing or repurchasing counterfeit products, the owner of the genuine brand products can produce better products and make better sales and marketing strategies to entice the customer to purchase their original products.
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Selecting the right supplier has been the greatest challenge in supply chain management (SCM) in many industries. Large spool of suppliers in industry and diversity of purchasing scope causes a wide variety of supplier selection criteria.... more
Selecting the right supplier has been the greatest challenge in supply chain management (SCM) in many industries. Large spool of suppliers in industry and diversity of purchasing scope causes a wide variety of supplier selection criteria. The right strategy in fixing the criteria for supplier selection is crucial, to ensure smooth supply chain operation. It is believed that in SCM, a good relationship with suppliers will further benefit the operations of both buyers and suppliers. This research attempts to investigate the supplier selection criteria that leads to buyer-supplier long term relationship, especially for the semiconductor industry in Penang, Malaysia. In this study, the focus is to identify the critical supplier selection criteria such as supplier quality, performance delivery, supply service, cost and estimate their influence towards buyer's satisfaction which later on, narrate a path for a buyer-supplier long term relationship. Two hundred eighty-eight respondents with a minimum one year of working experience in handling suppliers in the semiconductor industry in Penang, Malaysia, participated in this research. Smart PLS was used to conduct hypotheses testing while confirming the validity and reliability of the data collected from the survey. The finding of this research shows that supplier quality, performance delivery, and supply service criteria are significant for the buyer-supplier long term relationship. The outcome of this research will help semiconductor companies to have a set of best criteria for supplier selection. Later, it could help them establish long term relationship with the supplier to benefit their supply chain operations, and at the same time ensuring the growth, survival and sustainability of their supplier business.
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In recent years, the hospitality Industry has overcome numerous challenges to initiate green practices. Greater interest in customers green behaviours has led the hotel industry to practice more environmentally friendly activities.... more
In recent years, the hospitality Industry has overcome numerous challenges to initiate green practices. Greater interest in customers green behaviours has led the hotel industry to practice more environmentally friendly activities. Therefore, this study aims to identify the factors that influence customers in visiting green hotels in Malaysia. The theory of planned behaviour (TPB) has been embedded to investigate the factors. Data was collected via questionnaires through online by invitation through email and offline from travellers in selected airports. IBM SPSS Statistics software was used to analyse the data. The results discovered that attitude, subjective norms, perceived behavioural control and environmental concern significantly influence customers in visiting green hotels. Meanwhile, attitudes mediate subjective norms and perceived behavioural control and finally attitudes, and perceived behavioural control possess a positive relationship with the environmental concern of visitors in visiting green hotels. Findings from this research can help the Malaysian government and hoteliers to integrate the research framework in their current business model and imposed more effective strategies on a green environment in developing green hotels.
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The age of fast modifications across the digital and new technology-driven economy, artificial intelligence, and fast cycles of product life have made engineering important for worldwide economic and social development. Further, ingenuity... more
The age of fast modifications across the digital and new technology-driven economy, artificial intelligence, and fast cycles of product life have made engineering important for worldwide economic and social development. Further, ingenuity is also crucialinconfronting the uncertainties and challenges brought byIndustrial Revolution 4.0 (IR4.0) and dynamic businessenvironment.Hence, this studyaims to analyze and look atthetitleof papersand articles on the ingenuity studies derived from Scopus database. By and large, ingenuity is defined as"the quality of inventive, original andnovelty", This means an intrinsic or inborn skill for practical ideas, intelligence, ingenuity, creativity, and the ability to innovate, solve issues, and generate fresh stuff and ideas. In this study, the coverage we reviewed on ingenuity titles includes multidisciplines and regions from the entire perspective of ingenuity studies, not limited to the ingenuity of technology, science, production and engineering.Thus, it providesa profile and insights into the behavioursand attributesof the ingenuity study to discovera title of publications and researchevidenceor expectednessthat possibly will occur in papers.Data are collectedemployinga bibliometric approach to analyze the titles of papers, research and publications that have been listed and indexed by Scopus(exclude the publicationyear 2018). Therefore, all articles fromvarious type of documents and sourcesthat have ingenuity keyword in its title including author keywords and abstracts in the Scopus databasehas been obtained and analyzed.The result showsa total of 465 papers are obtainablefor further analysis after carrying out the cleanup process. Furthermore, it indicatesabout 75 percent or 346 out of 465 articles came from journals source type that has the ingenuity keywords in its.The outcomes of this bibliometric analysisarefound to be usefulfor researchersin providing valuable insight and understanding about the prospect and outlook of the global research on ingenuity as well as in finding future research direction.
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Having considered that website has becoming an essential platform to communicate, exchange of information and enabling transactions for organizations, making it accessible to the widest range of visitors is getting paramount. Web... more
Having considered that website has becoming an essential platform to communicate, exchange of information and enabling transactions for organizations, making it accessible to the widest range of visitors is getting paramount. Web accessibility concerns mainly on formulating reliable framework to web developers in ensuring accessibility of the web to all visitors regardless of their physical disabilities and limited capabilities. Owing to the growing numbers of research on this domain, this paper analyses and reports various types of published works related to the web accessibility. This study adopted a bibliometric analysis based on the data obtained from Scopus online database as of May 2018. Based on the 'key words' search results, the study finalized 1,103 valid documents for further analysis. Authors then employed VOS viewer for data visualization purpose. This article reports the results using standard bibliometric indicators , particularly on the growth rate of publications, analysis of the citation, and research productivity. As the results revealed, there is an increased growth rate of web accessibility literature over the years since 2001. Meanwhile, a total of 897 (81.32%) documents were multi-authored with a mean collaboration index of 2.87 authors per article. An analysis by country, The United States of America (USA) is ranked first in productivity with 265 (20.87%) published documents. With respect to the frequency of citations, Lawrence and Giles (1999)'s article emerges as the most cited article with an average of 48 citations per year. Overall, the increase number of works on web accessibility indicates growing awareness on its importance and specific requirements.
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Computerized Accounting Systems (CAS) has been used as a tool to help the accountants and the business owner to record daily business transactions and produce accounting reports in no time. The adoption of CAS among the users, however,... more
Computerized Accounting Systems (CAS) has been used as a tool to help the accountants and the business owner to record daily business transactions and produce accounting reports in no time. The adoption of CAS among the users, however, varies especially in term of the factors that influence the usage and the level of the adoption. This paper aims, among other factors, to investigate the relationship between the model of technology acceptance (TAM) and the use of CAS. The main purpose is to examine the connection between the two variables of TAM, perceived ease of use and perceived usefulness, and use of CAS among accountants in micro and small enterprises (MSEs). The scope of this study is businesses in Xi'an, Shaan Xi of China. An online survey has been used to obtain feedback from 400 respondents. However, only 201 responseshave been returned and available for further analysis. This study discovers a beneficial connection between perceived ease of use, perceived usefulness and CAS use. This study could guide the accountants and business owners as well as the research communities to understand the correlation of technology acceptance and the use of CAS.
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This study explores the global perspective of payroll research and patent innovations for the past 50 years. The aims are to offer insights into payroll research and publication characteristics, and to highlight patterns and trends of the... more
This study explores the global perspective of payroll research and patent innovations for the past 50 years. The aims are to offer insights into payroll research and publication characteristics, and to highlight patterns and trends of the payroll systems development. Data are based on the Scopus database up to year 2018. Articles related to payroll were assessed by many aspects including growth of patent and publication, documents and source types, language of publications, subject area, geographical distribution of publications, keyword and citation analyses. From the result of the bibliometric analysis, it can be concluded that payroll systems patent developments are increasing, while publication of payroll empirical studies are quite low in number. Consequently, apart from uncovers innovation and commercialization efforts of payroll systems, this paper proposes that more empirical studies are needed in the area. Greater number of empirical studies will enable exploration of further insights on socio-technical elements and behavioral impacts of payroll systems implementation in organizations. Such studies could discover whether developed and patented systems are worth-investing and impacting on the quality of work and life of the users.
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Violation of workplace norms is perceived as incivility and could potentially bring negative consequences to psychological health and organizational attitudes. Given this, abundant research on incivility is conducted to look at the... more
Violation of workplace norms is perceived as incivility and could potentially bring negative consequences to psychological health and organizational attitudes. Given this, abundant research on incivility is conducted to look at the dynamics, causes, and outcomes of incivility and its negative impacts on employees' well-being. Up until this date, no work of bibliometric study has been carried out and published. Therefore, this paper aims to analyze, and reports published works related to incivility based on the data obtained from the Scopus online database. Using standard bibliometric indicators, this article reports the growth rate of publications, analysis of the citation, global trends and research productivity. A total of 594 valid published documents is retrieved and finalized based on selected keywords search results. The results show that there is an increased growth rate of incivility literature, particularly in nursing and health-related area. The plausible reason for this is the high attention given to organizational change derived from cultural differences, as can be seen from the cluster of countries with high and low interests in incivility research.
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XBRL or eXtensible Business Reporting Language is a digital version of business reports that have been widely used in order to replace the traditional paper-based reports such as PDF and HTML. Reports in XBRL format opens up various... more
XBRL or eXtensible Business Reporting Language is a digital version of business reports that have been widely used in order to replace the traditional paper-based reports such as PDF and HTML. Reports in XBRL format opens up various capabilities where the users of the reports can use, share, analyse or add meaningful value to the data. Based on the usefulness and benefits of XBRL, there are many kinds of research has been conducted on this topic. Therefore, this paper aims to analyse, and reports published documents related to XBRL based on the data obtained from the Scopus database. As of 15th July 2019, a total of 370 documents is retrieved and analysed. Using standard bibliometric indicators, this article reports the research productivity, documents and source types, language of publications, subject area, most active source title, distribution of publications by countries, most active institutions, authorship, keywords, title and abstract analysis and citation analysis. The results show that there is an increased growth rate of literature on XBRL from 2001 until 2011. However, the number is slightly lower from 2011 till 2019. There are various studies that have been conducted on XBRL involving the collaboration of multi-authors, published in various languages, by a total of 160 authors from 43 different countries and 160 institutions.
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Research on Industry 4.0 was initiated in 2012. Since then, the term "Industry 4.0" has been widely used among researchers to further investigate the development of technologies in the related industry. Thus, the aim of this study is to... more
Research on Industry 4.0 was initiated in 2012. Since then, the term "Industry 4.0" has been widely used among researchers to further investigate the development of technologies in the related industry. Thus, the aim of this study is to analyze the scientific literature published in the field of Industry 4.0. Scopus database was utilized to collect all literature in Industry 4.0. Publish or Perish software was used to incorporate the obtained data, while VOSviewer was used for data visualization. SPSS and Microsoft Excel were employed for data analysis. The growth of publications, research productivity and citation analysis were presented using standard bibliometric analysis. Based on the search results, a total of 1256 documents were retrieved. The growth rate of literature in Industry 4.0 increased drastically year by year since 2012. Most of the articles were published in journals and conferences, mainly in English. Most of the research in Industry 4.0 was in the engineering field. Keywords of the Internet of Things (IoT) and Cyber-Physical Systems (CPS) were the most keywords used and represent the main areas of research covered in Industry 4.0. Most of the research related to Industry 4.0 was conducted in Germany and multi-authored with a mean collaboration index of 3.65 authors per article. This study presents the evolution of the scientific literature in Industry 4.0 and identifies areas of current research interests and potential directions for future research.
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The advancement of information technology in today’s technologically driven era has had a significant impact on the way corporate organisations are conducting their business, especially in a developed country such as Australia.... more
The advancement of information technology in today’s technologically driven era has had a significant impact on the way corporate organisations are conducting their business, especially in a developed country such as Australia. Consequently, it is now almost impossible to conduct effective and efficient audits without the use of technology-based tools in control environments that are dominated by big data and increasing volumes of electronic audit evidence. Generalised Audit Software (GAS) is one of the most frequently used technology- based tools available for the internal audit function for tests of controls purposes. The objective of this article is to explore the maturity of the use of GAS by internal audit functions in Australia. The literature review reveals that the use of GAS by internal audit functions globally is still at a relatively low level of maturity, despite the increased adoption of information technology and the generation of big data within organisations. Similarly, the empirical results also confirm the low level of maturity in the use of GAS by internal audit functions in Australia. Only 17.4% of the respondents displayed a high level of maturity with regard to the use of GAS.
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The purpose of this paper is to provide a comprehensive literature review of the e-commerce adoption studies. This paper investigated the papers that have been published and indexed in the Scopus database for the period from 2012-2017.... more
The purpose of this paper is to provide a comprehensive literature review of the e-commerce adoption studies. This paper investigated the papers that have been published and indexed in the Scopus database for the period from 2012-2017. This study found that e-commerce adoption studies can be classified into six themes: factors affecting e-commerce adoption, barrier of e-commerce adoption, implication of e-commerce adoption, e-commerce adoption process, improvement of e-commerce adoption and e-commerce web attraction. It is found that existing literature has given considerable attention to the drivers that facilitate e-commerce adoption while other themes have received far less attention from researchers. The significant factors that influence e-commerce adoption includes management's support, the role of government, perceived benefits, external pressures, organizational readiness, IT-related skills, capabilities and infrastructure, among others. Such limited scope of study efforts could only provide a stagnant view towards partial understanding of the dynamic diffusion process of e-commerce. Future research shall be extended to explore e-commerce adoption from the process perspective and investigate the post-adoption stages of e-commerce to observe how e-commerce adoption evolves over time.
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The objective of this paper is to understand the investigation of economic and financial crimes by the Nigeria's Economic and Financial Crimes Commission (EFCC). Thus, the study through the use of case study from the qualitative research... more
The objective of this paper is to understand the investigation of economic and financial crimes by the Nigeria's Economic and Financial Crimes Commission (EFCC). Thus, the study through the use of case study from the qualitative research paradigm attempts to understand from the perspectives of experts from EFCC, the investigation of categories of economic and financial crimes. The findings revealed the concentration on the investigation of Public Sector Corruption (PSC) as compared to other forms of economic and financial crimes. Therefore, the paper recommends the strengthening of the investigation capacity of the EFCC to cover all forms of economic and financial crimes. Notwithstanding the need to stem the tide of PSC in Nigeria, other forms of economic and financial crimes equally have the tendency to retard the country backward in all its developmental processes.
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The purpose of this study is to examine the relationships between selected components of corporate governance and financial performance of listed companies in Bursa Malaysia. In this study, the most critical components of corporate... more
The purpose of this study is to examine the relationships between selected components of corporate governance and financial performance of listed companies in Bursa Malaysia. In this study, the most critical components of corporate governance including board independence, board size, board expertise, audit committee size, audit committee independence, and audit committee expertise, have been examined as the independent variables that influence the financial performance of companies listed on Bursa Malaysia. This study used a sample of 150 non-financial listed companies in Malaysia. This study differs than previous studies that separately study the effect of either the board characteristics or the audit committee characteristics. This study concerns on the combined effect of both, board of directors and audit committee, about return on equity. The study is based on companies' data for the year 2014. Regression analysis is conducted using Statistical Package for Social Science Version 22 (SPSS 22), and the outcomes of this study show significant and positive relationships between all the independent variables and financial performance of companies listed on Bursa Malaysia. The study ended up with positive suggestions based on the limitations that have been faced while conducting this study.
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The study examines the similarities and differences between the private and public sectors internal audit functions in Nigeria. The features examined include the hierarchical position of the internal audit functions, outsourcing of... more
The study examines the similarities and differences between the private and public sectors internal audit functions in Nigeria. The features examined include the hierarchical position of the internal audit functions, outsourcing of internal audit activities, reporting relationship of the internal auditor, and the coordination between internal and external auditors. A survey of internal audit managers of both sectors was undertaken to establish their current practices. The results revealed that there are no much differences in the hierarchical positioning of the internal audit function in both sectors. A substantial difference was found in the reporting lines of internal auditors in both sectors. The results further showed that private sector outsources internal audit activities more than the public sector and a slight difference exists between the two sectors about the level of coordination between internal and external auditors. Finally, the result indicated that private sector experiences a reduction in external audit fees compares to its counterpart in the public sector.
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Corruption has been one of the everyday concern for many nations. The effect of corruption has been very devastating in countries across the globe including the developed nations. However, reports indicate that the developing nations are... more
Corruption has been one of the everyday concern for many nations. The effect of corruption has been very devastating in countries across the globe including the developed nations. However, reports indicate that the developing nations are more susceptible to corruption and particularly within the public sector. Nigeria is an example of a developing facing the problem of corruption within the enclave of its public-sector services. Essentially, public sector service performances in Nigeria is inseparable from corruption in one form or the other. Over the years, successive have been making efforts to address the issue of corruption in the country. These efforts eventually saw the emergence of the setting up of two prominent anti-corruption agencies. Still with these agencies corruption persists in the country. Part of the problem identified is lack of competent investigative machinery to appropriately dig into the root of all corruption cases and to prosecute such cases in the court of justice. It follows that the forensic accounting investigation technique is identified as the best option and the anti-corruption agencies have adopted the technique in their investigation. This study, therefore, using qualitative research methodology based on in-depth interviews with experts from these agencies, examines the efficacy of the technique. Data collected were manually coded and analyzed using thematic analysis. Through rigorous within the case and cross-case analyses of the 24 interviews conducted, two themes emerged as the findings to the study. Forensic accounting is considered an appropriate technique for adequately investigating public sector corruption and at the same is suitable for court purposes in the prosecution and conviction of corrupt officers. Finally, the study recognizes the need to enhance the capacity of the investigators through training and retraining as well as through the provision of the latest equipment.
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The purpose of this study is to understand the key success factor for success implementation and long-term sustainability of Vendor Managed Inventory (VMI). The respondents for this study was employees who work in supply chain related... more
The purpose of this study is to understand the key success factor for success implementation and long-term sustainability of Vendor Managed Inventory (VMI). The respondents for this study was employees who work in supply chain related department in electronic and electrical industry in Malaysia. The independent variables include integrated system and common platform, relationship quality and commitment, information quality and clearly outline expectation and communication. While the identified dependent variable is the key success factor for VMI implementation and sustainability. The management commitment is regarded as moderating effect of the relationship between independent and dependent variables. The data is collected using online questionnaire and subsequently analysed using SPSS and PLS. The relationship of variables is tested and examined. The finding demonstrates quality of information have positive and significant relationship with long term sustainability and success implementation of VMI. Besides, the study gives implication that there is positive relationship between relationship quality and integrated system toward VMI sustainability but they do not have significant influence against VMI implementation and sustainability. While expectation have negative and insignificant influence towards VMI implementation. The moderator effect of management commitment been assessed as insignificant as well.
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Research about electronic supply chain management (e-SCM) has been initiated on 2000, during the advancement of the internet and the information and communication technology (ICT). Since then, e-SCM attracted the attention of many... more
Research about electronic supply chain management (e-SCM) has been initiated on 2000, during the advancement of the internet and the information and communication technology (ICT). Since then, e-SCM attracted the attention of many researchers and various studies were conducted. This study aims at drawing the trends of the e-SCM research using bibliometric analysis of all the up to date e-SCM publications that has been indexed in Google Scholar and offer some research ideas in e-SCM. E-SCM related keywords have been used to search in the Google Scholar database. Analysed parameters include year of publication, publication type, language of publication, citation analysis, title analysis, and authorship patterns. The findings show that the first publication on e-SCM was in 2000 and the e-SCM publications reached its peak during 2009. Journal articles type is the most common type that has been published compared to conference paper and other publication types. English language is the dominant publication language. Three publications on e-SCM have been cited more than 100 times. This study also found that the word "analysis" and "study" are the common words used in the title of the publications and most of the publications in e-SCM have been written by a single author.
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This study focuses on the development of the web-based claim system, which had previously been implemented manually. The development of this system is motivated due to the fact that the manual claim process is tedious and it is difficult... more
This study focuses on the development of the web-based claim system, which had previously been implemented manually. The development of this system is motivated due to the fact that the manual claim process is tedious and it is difficult for the decision maker to trace prior claims made by the respective individual. Hence, there is a slim chance to control the budget allocated for the specific acti vity or individual. To overcome these deficiencies, a web-based claim system is seen as an appropriate solution. Assisted by the System Development Life Cycle (SDLC) methodology, this system is developed using the ASP.Net and SQL Server to cater the recording and reporting of t he claim process. The system, known as e-claim, aims to provide a platform for user in higher academic institution to process their claim automatically and to assist management in making timely and accurate decision. This paper will discuss in detail the development of the sys tem from the requirement gathering until the design phase.
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The main purpose of this study is to investigate the use of Computerized Accounting Systems (CAS) in micro and small enterprises (MSEs) in Xi'an, Shaan Xi of China. The researcher examines the current state of the CAS usage and the... more
The main purpose of this study is to investigate the use of Computerized Accounting Systems (CAS) in micro and small enterprises (MSEs) in Xi'an, Shaan Xi of China. The researcher examines the current state of the CAS usage and the software commonly used in China. An online survey has been used to obtain the feedback from 201 respondents. This research finds that 74% of the respondents have used CAS and U8 is the most popular accounting software used by the MSEs in China. While there are a lot of advantages using a survey as data collection tools, there are a few limitations of the method that cannot be avoided. Further research should consider a field study to examine the real issue regarding the CAS implementation in MSEs in China.
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The subject of internal audit (IA) has been long and widely studied in various issues. However, in recent years, IA research has focused more on the effectiveness and quality of IA, adding value and improving organization operations, and... more
The subject of internal audit (IA) has been long and widely studied in various issues. However, in recent years, IA research has focused more on the effectiveness and quality of IA, adding value and improving organization operations, and providing assurance and consulting role to evaluate and improve the effectiveness of organiza- tion’s governance, risk management and control processes. IA become one of the crucial governance pillars for most of the organization to effectively manage risks and contributing to the achievement of organization objec- tives. This study aims to analyze and assess the literature published in the IA field by using an empirical and bibliometric approach. Thus, the study offers a standard bibliometric indicators to overview IA research using the Scopus database to identifying the relevant research in the domain that categorized by title, keyword, type of documents, authors, growth of publications, research productivity, and countries. The research findings discov- ered and obtained a total of 557 documents. It indicates about 84.7 percent or 472 out of 557 articles came from journals source type that has the internal audit keywords in its. Thegrowth rate of retrieved litera- ture was increase year by year since 2000. The United States of America ranked first in productivity with 138 (24.8%) published documents. The growth of literature in IA and outcomes of this bibliometric analy- sis found to be useful for researchers in understanding the prospect and outlook of the global research on IA, especially in finding a future research direction. However, the limitation of this type of study is due to the fact that some or a small number of articles may not be discovered in the study as a result of the unique features of different subtopics and subfield of research domain.
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Payroll processing is an imperative process in an organization; it involves many tasks to ensure accurate and timely payments of the workforces’ services, and to protect organization’s reputation through effective record-keeping... more
Payroll processing is an imperative process in an organization; it involves many tasks to ensure accurate and timely payments of the workforces’ services, and to protect organization’s reputation through effective record-keeping compliance with the government authorities’ employment legislations. Despite its important function in the organization process, studies on payroll processing is quite limited, as compared to other transaction processing systems such as sales and purchase. This paper observes the trend of articles published on payroll system that has been indexed by the Google Scholar as at February 2018. This study aims to provide insights into the characteristics of the issues related to payroll system using a bibliometric analysis. Articles that matched with the keywords [allintitle: payroll system OR systems OR application OR applications OR software] in the Google Scholar has been obtained and analyzed. After conducted the cleaning process i.e. by completing the meta-data of the articles and removing some of the irrelevant and duplicate articles, 170 articles are available for further analysis. It is found that, the number of published payroll system articles are increasing in the past five years. Most of the articles has been published as journal articles, academic dissertations and conference papers. The output of this study can help researchers to understand the landscape of the global research and issues on payroll system and establish further research directions in this field.
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Based on the review on the available literature sources, this paper comprehensively discusses the identified studies which have been done in the context of e-commerce adoption. Seventy-three (73) papers have been extracted from Elsevier's... more
Based on the review on the available literature sources, this paper comprehensively discusses the identified studies which have been done in the context of e-commerce adoption. Seventy-three (73) papers have been extracted from Elsevier's Scopus database. Those papers were analyzed based on the distribution of publication, the scope demography, the research approach and research method and the adapted theory or conceptual framework. The result of the study found that publications in e-commerce research rose to peak year in 2015. Most of the e-commerce adoption studies were carried out in Southeast Asia (26%) and determining factors of e-commerce adoption was the most popular theme across region. Despite of its popularity, the findings were inconclusive in terms of specific determinants that significantly contributed towards e-commerce adoption. However, it is found that variables from the organizational context and external environment context significantly contributed towards e-commerce adoption. Most of the studies preferred quantitative approach (71.2%), especially in employing questionnaire methods. The result of the theory analysis reveals that the most frequently used conceptual framework was TOE framework, while many studies (24.7%) did not take into account of specific conceptual framework. Only a few researchers (11%) had used self-developed conceptual framework rather than existing framework. In term of scope, majority of the studies focused on the factors that encourage e-commerce adoption. Such limited scope of studies efforts could only provide a partial understanding of the diffusion process. Future research shall go further to investigate the post-adoption stages of e-commerce. The limitation of single database and keywords might fail to give more extensive retrieved number of articles in the study.
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The objective of this paper is to explore the trend of the research, publication and article tittles on the ingenuity studies that have been carried out for the last five years period (from 2013 to 2017). The concept of ingenuity is... more
The objective of this paper is to explore the trend of the research, publication and article tittles on the ingenuity studies that have been carried out for the last five years period (from 2013 to 2017). The concept of ingenuity is well-defined first and theme prose is reviewed from the entire outlook of general ingenuity research, not only limited to the technology, science and engineering ingenuity. This study aims to provide profile and insights into the characteristics of the ingenuity study behaviors to trace a title of research and publication evidence, tendencies, or predictabilities that possibly will occur in papers. Data for this paper are gathered using bibliometric analysis to analyze the titles of research and publication that has been listed and indexed by google scholar from 2013 to 2017. Articles that have the correlated keyword with the ingenuity in its title including author keywords and abstracts in the Google Scholar has been obtained and analyzed. The result displays that a total of 263 papers are available for further analysis after performing the cleanup process. Furthermore, the result shows that there are around 16 thesis were associated with the ingenuity keywords. The outcomes from this bibliometric technique can help researchers by providing valuable insight for them to understand and value the prospect of the global research on ingenuity and to create further research direction.
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Web accessibility becomes one of the important elements in web-related design. In line with its growing importance, considerable works have been published to examine various issues related to web accessibility. Despite various types of... more
Web accessibility becomes one of the important elements in web-related design. In line with its growing importance, considerable works have been published to examine various issues related to web accessibility. Despite various types of works have been made available, this paper observes the trend of dissertation works on web accessibility in the last five years (2013 to 2017). This study aims to offer insights into the physiognomies of the research on web accessibility, with a particular focus on higher institution. Authors employs bibliometric analysis to examine the thesis titles as indexed by Google Scholar as of February 2018. The dissertation titles that contain web accessibility related keywords have been obtained and analyzed. After the cleaning process, a total of 39 theses are available for further. This paper reports the analysis of thesis/dissertations published with respect to publication year, dissertation type, institutions name, field of research and text analysis of the thesis title. The results from this study is expected to offer insights on the trend of web accessibility studies, particularly the dissertation/thesis that have been published apart from offering potential direction for future research.
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The objective of this paper is to discuss the organizational performance. Specifically, this paper discuss the organizational performance in order to improve the public service on the Indonesia state owned bank environment. Over the past... more
The objective of this paper is to discuss the organizational performance. Specifically, this paper discuss the organizational performance in order to improve the public service on the Indonesia state owned bank environment. Over the past five years, the performance of state owned banks shown positive improvement. The performance growth also triggered an increase of its services to the public. The performance of organization is related to how effective organization in moving towards the fulfillment of its objective, mission and how effective the organization in carrying its objective and mission. In general, the objective, vision and mission of state owned banks is always prioritizes public satisfaction as their main customer. While, the mission of state owned banks in general is to consist of providing excellent service to customers by professional human resources and conducting the best banking activities to support the economic improvement of society. Therefore, based on the mission of state owned banks it can be concluded that the improvement of will increasing the achievement of this organization mission, that is excellent financial services to the public by using professional and competence human resources and best facilities.
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With the advent of NPM in the public sector, the auditing profession has been elaborately transformed to include many other classes of audit. NPM has been a guiding public sector reform template for over 25 years. Performance audit is one... more
With the advent of NPM in the public sector, the auditing profession has been elaborately transformed to include many other classes of audit. NPM has been a guiding public sector reform template for over 25 years. Performance audit is one of the audit exercises promoted by the NPM regime. Over the years, the emphasis on 3Es (efficiency, effectiveness and economy) has necessitated the government agencies in many countries around the globe to bring government activities under meticulous scrutiny. Thus, performance audit is a formal tool for evaluating 3Es in the public sector by ensuring that, conformity and compliance with the principles and procedures of the public governance are adequately guaranteed. Specifically, the performance audit practice is at the infant stage in Nigeria. Hence, public agencies that adopted the performance audit are poised to face unanticipated challenges. Therefore, driving from that emphasis, this study presents a multi-level experience of OECD countries on the performance audit. Explicitly, this study is a conceptual review of views and experiences of the OECD countries on the impact of the performance audit with regards to NPM reforms. Equally, the study also reflects on the consensus that, 3Es determines the public sector organizational performance.
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This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working... more
This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of internal audit with external auditor. The study is based on a survey of internal audit managers and chief internal auditors in private and public sector entities in Nigeria. The results revealed that there is no much difference in hierarchical rank of internal audit function in both sectors. While the results showed that differences exist in the reporting status between internal audit in the two sectors with private sector internal audit reporting to audit committee and chief executive officer and public sector internal audit reporting to chief executive officer and chief financial officer. Almost a similar amount of work is outsourced, and private sector entities are more likely to outsource than those in public sector. There is slight difference between internal audit activities and interaction with external auditor in the two sectors with private sector more likely to coordinate in the area of access to audit working papers.
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The aim of this paper is to examine the factors that influence the behavioural intention of Nigerian federal hospitals employees to use the e-collection system. Three factors (Perceived Usefulness, Perceived Ease of Use and Computer... more
The aim of this paper is to examine the factors that influence the behavioural intention of Nigerian federal hospitals employees to use the e-collection system. Three factors (Perceived Usefulness, Perceived Ease of Use and Computer Self-efficacy) were considered in determining the behavioural intention of the employee to use the system. In achieving this, survey questionnaire instrument was used in collecting data from 72 e-collection users in some selected federal government hospitals. Smart Partial Least Square (PLS) 2.0 was used to analyze the data from the responses and the findings from the analysis revealed that all the three factors (Perceived Usefulness and Perceived Ease of Use and Computer Self-efficacy) are significant in influencing employees' intention to use the e-collection system. As such, it is hopeful that the result of this paper will provide an understanding of the underlying factors that influence public sector employees to use new technology in the workplace which will equally provide government with the information on the necessary areas to improve so as to foster its electronic government initiatives in the country.
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Despite the ICT's promise of improved firm performance, many ICT projects have yet to prove success. A vast literature on ICT investment has been widely discussed in previous studies however, study of the effect ofiCT investment on finn... more
Despite the ICT's promise of improved firm performance, many ICT projects have yet to prove success. A vast literature on ICT investment has been widely discussed in previous studies however, study of the effect ofiCT investment on finn performance remains rmexplored especially in Malaysia. This study aims to provide a review and analysis ofiCT investment literatures. The literature analysis is used to collect the data published in various fields such as management studies, economics, social sciences and information systems from the years 1987-2016. The main discussion is armmd the trends of ICT investment in developed and developing cormtries and the nature ofiCT investment practices in Malaysia. The literature also points out to the importance source of technological change that can revolutionize the way business firms conduct their operational activities and contribute to better firm performance. This study contributes to the body of knowledge ofiCT investment that would provide guidance and insights in helping companies to have a clear rmderstanding of the benefits ofiCT investment in generating future income.