Ibrahim Rufai - Academia.edu (original) (raw)

Papers by Ibrahim Rufai

The Electronic Journal of Information Systems in Developing Countries, 2021

This article shows how Information and Communication Technology (ICT), incorporating social media... more This article shows how Information and Communication Technology (ICT), incorporating social media, can lead to accountability and transparency in a government's budget. Specifically, it examined how a Non‐Governmental Organization (NGO) used ICT to foster citizenship engagement in the Nigerian government budgetary process. The article, using abductive reasoning, presents four citizen empowerment stages and four social marketing transition stages through which government budget transparency can be improved and corruption reduced. A model was also inferred that can help lessen the exclusivity around the government budget to encourage dialog and openness around the government budget in similar contexts. Furthermore, this article shows that the social transformative role for NGOs using ICT to increase government budget transparency and reduce corruption is a process that happens over time.

The Palgrave Handbook of African Entrepreneurship, 2021

Journal of Business Ethics, 2021

This study bridged the gap in the literature by exploring the overlaps between public financial a... more This study bridged the gap in the literature by exploring the overlaps between public financial accountability and religious sentiments. Previous studies have considered accountability in specific religions and religious organisations through the expositions of their application of accounting concepts and procedures. However, the ways in which religious sentiments affect public accountability are rarely researched. Yet, religion and religious sentiments play central roles in the lived experiences of many people and affect their decisions and perceptions. We used the issuance of Sukuk as a way to understanding how religious sentiments can impact public financial accountability. Our analysis of the online commentaries on the media report of the Sukuk issuance relied on the theory of Symbolic Interactionism and an interpretivist research approach that recognises multiple realities and supports exploring people’s lived experiences. Symbolic Interactionism suggests that people create meanings from their interactions with others through symbols, actions and multiple roles in social settings. Our findings showed that the Sukuk issuance elicited conflicting symbolic meanings amongst Netizens that affected their opinions of governments’ efforts to enhance public infrastructure using alternative financing options. We argued that clarity on the intersection between religious sentiment and public financial accountability can lead to deeper understanding on the nature of public accountability. It could also support the design of appropriate accountability frameworks especially in contexts with social fissures capable of undermining public accountability

The Electronic Journal of Information Systems in Developing Countries, 2014

Informed by Social Shaping Theory (modified), this paper presents a research that examines the im... more Informed by Social Shaping Theory (modified), this paper presents a research that examines the impact of communication technologies (mobile telephony, personal computer and internet facilities) on the performance of small and medium businesses in Lagos state, Nigeria. Results indicate that SMEs operating in different socioeconomic settings present varying performance results from the use of communication technology tools. The study was undertaken through a firm survey and also a number of semi-structured interviews with purposively selected 100 SMEs operating in both the affluent and disadvantaged districts of the city. Using basic descriptive statistics and thematic analytical techniques for the survey and interview data respectively, major findings suggest that: 1) as communication technologies positively impact the performance of SMEs, existing socioeconomic factors within the districts where the firms operate also influence the choice of communications technology and significantly shape its impact on business performance; 2) class differences with respect to income and education disparity, as well as communication habits in the affluent and disadvantaged communities account for different outcomes in the business performance of firms; 3) the Impact of communication technologies on the local economy seems to be more prominent and significant in regard to the performance of firms operating in the affluent districts compared to the performance of firms operating in disadvantaged districts 1.

Journal of Business Ethics, 2018

This study explores the ways in which trust deficit undermines anti-corruption initiatives in a c... more This study explores the ways in which trust deficit undermines anti-corruption initiatives in a context with systemic corruption. Anti-corruption measures as panacea to systemic corruption are not new, but their effectiveness is debatable. Whilst understanding the causal relationship between corruption and trust remains germane to fighting corruption, a growing number of recent studies advocate better context sensitivity in developing anticorruption initiatives. Consistent with this, we unpack the perceptions of a significant section of the population in which corruption is rampant to identify factors that could enhance trust in the effectiveness of anti-corruption measures. Using commentaries from Nigerian Netizens on two critical corruption incidents that are significant to corporations, we uncover poignant narratives of perception of incompetence, dishonesty and confusion that undermine the anticorruption measures in the context. We argue that donors, international organisations and businesses must encourage and support beneficiaries' governments to secure and sustain trust in the anti-corruption initiatives as a condition for better results.

Accounting Education, 2017

This study explores the quality of reflection, and how group diversity affects group reflection b... more This study explores the quality of reflection, and how group diversity affects group reflection by final-year accounting and finance undergraduates using Mezirow's [(1991). Transformative dimensions of adult learning. San Francisco, CA: Jossey-Bass] reflection model. Group work and reflective writing are now common assessment features in UK higher education. They affect students' perception of their learning experience ([Ledwith, S., & Seymour, D. (2001). Home and away: Preparing students for multicultural management.

Several theoretical perspectives (i.e. Technological Determinism, Socio-Technical System, Actor N... more Several theoretical perspectives (i.e. Technological Determinism, Socio-Technical System, Actor Network Theory, Structuration Theory, Social Shaping Theory, Social Presence Theory, Social Constructivism Theory, Instrumental Theory and Substantive Theory) underpin existing studies and discourse by scholars and development experts in the field of communication technologies and development to aid our understanding of the relationship between technology and society. However, most of such debates and empirical studies about the influence of technology on socio-economic change are often framed by Technological Determinism. Social Shaping perspective on the other hand attempts to address what seems to be a major drawback in the technological determinism thinking - an apparent oversight/neglect of social factors implications in its analysis, but fails to clearly acknowledge the valid argument of technological determinism. Likewise, Socio-Technical System seems to suggest a much deeper understanding of the relationship between technology and society by providing a convincing perspective of a more symbiotic and proportionate interaction between technology and social forces, but restricts its conceptualisation of ‘social forces’ to human agency within an organisation. This article critically examines the technological determinism, social shaping and socio-technical system perspectives in particular, in the context of their contributions to deepening our understanding of the role of technology in society. It acknowledges their contributions to development debate, but argues that each only gives a partial, inadequate account of a more symbiotic relationship between technology and society. Therefore, this study suggests a modification to the social shaping perspective to reflect a balanced, two-way, mutually-influencing relationship between technology and society. It is believed the modification would make the theory more robust, improve its applicability to different situations, whilst also deepening our understanding of the relationship between technology (communication technologies) and society.

International Journal of Accounting, Auditing and Performance Evaluation, 2019

The determinants of the composition of corporate boards remain inconclusive. This study investiga... more The determinants of the composition of corporate boards remain inconclusive. This study investigates the impacts of multiple large ownership structure on board independence for a sample of UK listed companies. Using multiple regression analysis, and controlling for endogeneity, the study shows that the larger the difference in shareholding between the first and second largest owners, the less independent is the board. Monitoring efficiency is enhanced the higher the ratio of the shareholding of the second largest shareholder relative to the shareholding of the first largest shareholder. These findings have significant implications for board monitoring and corporate governance regulations.

The Electronic Journal of Information Systems in Developing Countries, 2021

The Palgrave Handbook of African Entrepreneurship, 2021

Journal of Business Ethics, 2021

The Electronic Journal of Information Systems in Developing Countries, 2014

Journal of Business Ethics, 2018

Accounting Education, 2017

International Journal of Accounting, Auditing and Performance Evaluation, 2019