Rabiya Hanif - Academia.edu (original) (raw)

Papers by Rabiya Hanif

Research paper thumbnail of An evaluation of funding challenges in the Malawian public healthcare delivery sector

Africa’s Public Service Delivery and Performance Review

Background: Reliable and adequate healthcare funding is crucial in public healthcare service deli... more Background: Reliable and adequate healthcare funding is crucial in public healthcare service delivery. However, district hospitals in Malawi, face funding challenges as evidenced by poor service delivery.Aim: This study aimed at investigating funding challenges experienced by public district hospitals of Malawi in the provision of healthcare services and proposing strategies for improved funding.Setting: The research presented in this article evaluates funding challenges in the public healthcare sector in Malawi, a developing country.Method: An exploratory sequential mixed method design was used. Qualitative data were collected through semi-structured interviews with 10 purposively selected individuals and were analysed thematically. Quantitative data were collected using questionnaires from 328 respondents. Quantitative data underwent factor and univariate analysis.Results: The study revealed that government funding is received late and is inadequate; donor funding was declining an...

Research paper thumbnail of Assessment of Final Year Accountancy Students’ Knowledge of the Elements of Financial Statements

2018 International Conference on Multidisciplinary Research

The aim of the study was to assess the knowledge of final year accountancy students on the elemen... more The aim of the study was to assess the knowledge of final year accountancy students on the elements of financial statements as contained in the Conceptual Framework for Financial Reporting. The study was exploratory in nature. It involved final year students on the accountancy programmes at colleges and universities in Malawi. The students were required to list the elements of financial statements. The results indicate that the majority of the students were not aware of the elements despite the fact that the financial reporting syllabi for the programmes incorporate the Conceptual Framework for Financial Reporting. It is recommended that financial reporting lecturers at the colleges and universities should adopt the principles based approach to teaching International Financial Reporting Standards. The accountancy students should also be encouraged to consider the Conceptual Framework for Financial Reporting as a foundation for their accounting studies and so endeavor to know its ten...

Research paper thumbnail of Sourcing Strategy and Supply Chain Risk Management in the Healthcare Sector: A Case Study of Malawi’s Public Healthcare Delivery Supply Chain

Journal of Management and Strategy, 2013

The study primarily investigated the role of single sourcing strategy in either exacerbating or m... more The study primarily investigated the role of single sourcing strategy in either exacerbating or mitigating persistent supply failure in Malawi's public healthcare delivery supply chain. It also investigated the role of the single supplier in recurrent drug stockouts in the country's public hospitals. The study was conducted at five public healthcare delivery centres in southern Malawi. Data was collected using two sets of self administered questionnaires to, hospital managers and procurement staff at participating hospitals. Follow up interview with randomly selected managers were also scheduled to complement the data from questionnaires. The study findings confirmed that single sourcing exacerbates the risk of supply failure, evidenced by persistent stockouts of drugs in hospitals that consequently put at risk lives of many patients who rely on the public healthcare system. Such stockouts had multiple effects on the public healthcare delivery supply chains ranging from death of patients, deterioration of medical conditions of patients, hospital overcrowding, to transfer of patients to other hospitals (mostly private). Failure by the government instituted single supplier namely the Central Medical Stores, to maintain an adequate inventory of drugs both in quantity and variety, was found to be the most important cause of stockouts. From the study, it has been shown that the single sourcing strategy exacerbated the risk of supply failure, and is therefore generally inappropriate for healthcare delivery systems. It is hoped that these findings will help policy makers in making the right procurement strategies and policies in order to enhance healthcare delivery.

Research paper thumbnail of Factors Hindering the Adoption of Electronic Procurement System in Public Sector Organisations in Malawi Factors Hindering the Adoption of Electronic Procurement System in Public Sector Organisations in Malawi

The study aimed at assessing the factors that hinder the adoption of E-Procurement systems in the... more The study aimed at assessing the factors that hinder the adoption of E-Procurement systems in the Public Sector organisations in Malawi. The study adopted a survey method. The study established that poor supplier readiness, lack of end user training, bureaucracy in the public sector, failure by the ODPP to provide a suitable environment for the adoption of e-Procurement, users' lack of knowledge to the benefits of the system, resistance to change by procurers system incompatibility, lack of staff motivation, low or lack of data security and lack of proper legal framework affect the adoption of E-Procurement. It was recommended that Public Sector organizations should be staffed with well-qualified IT professionals. The Government should encourage innovations at the ODPP and that this Directorate should initiate studies that will foster the establishment of E-Procurement Portal.

Research paper thumbnail of Factors Hindering the Adoption of Electronic Procurement System in Public Sector Organisations in Malawi

The study was aimed at assessing the factors that hinder the adoption of E-Procurement systems in... more The study was aimed at assessing the factors that hinder the adoption of E-Procurement systems in the Public Sector organisations in Malawi. The study adopted a survey method. The study has established that poor supplier readiness, lack of end user training, bureaucracy in the public sector, failure by the ODPP to provide a suitable environment for the adoption of e-Procurement, users’ lack of knowledge the benefits of the system, resistance to change by procurers system incompatibility, lack of staff motivation, low or lack of data security and lack of proper legal framework affect the adoption of E-Procurement. It is recommended that Public Sector organizations should be staffed with well-qualified IT professionals. The Government should encourage innovations at the ODPP and that this Directorate should initiate studies that will foster the establishment of E-Procurement Portal.

Research paper thumbnail of Factors Hindering the Adoption of Electronic Procurement System in Public Sector Organisations in Malawi

The study was aimed at assessing the factors that hinder the adoption of E-Procurement systems in... more The study was aimed at assessing the factors that hinder the adoption of E-Procurement systems in the Public Sector organisations in Malawi. The study adopted a survey method. The study has established that poor supplier readiness, lack of end user training, bureaucracy in the public sector, failure by the ODPP to provide a suitable environment for the adoption of e-Procurement, users’ lack of knowledge the benefits of the system, resistance to change by procurers system incompatibility, lack of staff motivation, low or lack of data security and lack of proper legal framework affect the adoption of E-Procurement. It is recommended that Public Sector organizations should be staffed with well-qualified IT professionals. The Government should encourage innovations at the ODPP and that this Directorate should initiate studies that will foster the establishment of E-Procurement Portal.

Research paper thumbnail of Analysis of transport logistics challenges affecting freight forwarding operations in Malawi

Malawi is one of the landlocked countries within sub-Saharan Africa which faces serious challenge... more Malawi is one of the landlocked countries within sub-Saharan Africa which faces serious challenges in managing her transport logistics. The provision of predictable, reliable and cost effective transport logistics is constrained due to deficiencies in road and rail infrastructure, inefficient port and transit border operations that contribute to very high transport cost. This study was undertaken to analyse the challenges facing the transport logistics industry in sub-Saharan Africa specifically Malawi. Data was solicited from a structured questionnaire that was circulated to purposely selected members from the population of the business community with expertise in transport logistics. Results from the study are also supported by literature and indicated tha t high transport cost, deficiencies in road and rail infrastructure, inefficient port and transit border delays pose serious challenges to transport logistics.

Research paper thumbnail of An evaluation of performance using the balanced scorecard model for the university of Malawis polytechnic

African Journal of Business Management

The study was conducted with a view to evaluate the performance of the University of Malawi's Pol... more The study was conducted with a view to evaluate the performance of the University of Malawi's Polytechnic using the Balanced Scorecard model. The research employed a deductive approach and adopted a survey strategy. A closed questionnaire eliciting demographic characteristics and work related factors was sent to a sample of the Polytechnic stakeholders who were selected using a nonrandom purposive technique. The results indicated that the institution's performance was poor on all the perspectives of the balanced scorecard. However, the performance of the college based on output performance measures was rated as good. The results have also shown that the internal processes and innovation, and learning processes showed a strong correlation to performance measures.

Research paper thumbnail of Analysis of International Financial Reporting Standards Content of Accounting Degree Curricula in Malawi

International Business Management, 2017

The move to adopt International Financial Reporting Standards (IFRS) has gained momentum worldwid... more The move to adopt International Financial Reporting Standards (IFRS) has gained momentum worldwide. The massive adoption of IFRS is attributed to globalisation of business and finance. The global adoption of IFRS is aimed at providing a common set of accounting standards. This single set of IFRS enhances the investor’s ability to make informed decisions about investment alternatives. The academic institutions offering accounting education need to incorporate IFRS in their curricula. This study was intended to establish the extent to which IFRS have been incorporated in the curricula of universities and colleges offering accounting degree programmes in Malawi. The study involved a review of curriculum documents for the accountancy undergraduate degree programmes of academic institutions in Malawi. The results indicate that IFRS have been incorporated into the accounting curricula of the five universities and colleges. The results also indicated that the coverage of the standards was ...

Research paper thumbnail of Sourcing Strategy and Supply Chain Risk Management in the Healthcare Sector: A Case Study of Malawi's Public Healthcare Delivery Supply Chain

The study primarily investigated the role of single sourcing strategy in either exacerbating or m... more The study primarily investigated the role of single sourcing strategy in either exacerbating or mitigating persistent supply failure in Malawi's public healthcare delivery supply chain. It also investigated the role of the single supplier in recurrent drug stockouts in the country's public hospitals. The study was conducted at five public healthcare delivery centres in southern Malawi. Data was collected using two sets of self administered questionnaires to, hospital managers and procurement staff at participating hospitals. Follow up interview with randomly selected managers were also scheduled to complement the data from questionnaires. The study findings confirmed that single sourcing exacerbates the risk of supply failure, evidenced by persistent stockouts of drugs in hospitals that consequently put at risk lives of many patients who rely on the public healthcare system. Such stockouts had multiple effects on the public healthcare delivery supply chains ranging from death of patients, deterioration of medical conditions of patients, hospital overcrowding, to transfer of patients to other hospitals (mostly private). Failure by the government instituted single supplier namely the Central Medical Stores, to maintain an adequate inventory of drugs both in quantity and variety, was found to be the most important cause of stockouts. From the study, it has been shown that the single sourcing strategy exacerbated the risk of supply failure, and is therefore generally inappropriate for healthcare delivery systems. It is hoped that these findings will help policy makers in making the right procurement strategies and policies in order to enhance healthcare delivery.

Research paper thumbnail of Crafting a Sustainable Corporate Performance: The Value of Corporate Conscience

Journal of Management and Strategy, 2013

It is common knowledge that an organisation cannot operate in isolation without the critical role... more It is common knowledge that an organisation cannot operate in isolation without the critical roles that various stakeholders play in influencing organisational operations and ultimate corporate performance. Thus, stakeholders that are interdependent have to be rewarded based on their respective efforts in promoting and creating organisational wealth in different capacities. This study aimed at ascertaining the extent of corporate conscience phenomenon as on how body corporates in Malawi tackle and distribute wealth to their different stakeholders who are actively involved in the creation of such an organisational wealth. The study findings reveal that most business executives in Malawi recognise that being a body corporate with a conscience is a recipe for success of their current and future operations and the ultimate sustainable corporate performance. It is anticipated that the study results will improve the perception of business executives towards corporate conscience as well as transform the approaches in academic and business research programmes.

Research paper thumbnail of Relevance of the balanced scorecard model in Africa: Shareholder-centred or stakeholder-centred?

AFRICAN JOURNAL OF BUSINESS MANAGEMENT, May 2, 2012

The balanced scorecard model that was invented by Kaplan and Norton (1992) in the USA was designe... more The balanced scorecard model that was invented by Kaplan and Norton (1992) in the USA was designed for Western countries that operate within a capitalistic system. The capitalist systems focus on maximisation of wealth for the financial capital providers, shareholders. Africa is different in that its socio-cultural framework is socialist, community-based and humanist in nature. Thus, the balanced scorecard model is not fully reconcilable with an African environment. This study aimed at establishing whether or not the balanced scorecard model is relevant to an organisation operating in Africa. The study results reveal that the African social-cultural framework is inclusive in that its corporate governance embraces all stakeholders unlike an exclusive western framework of corporate governance that focuses on shareholders only. The current conceptualisation of the Norton and Kaplan balanced scorecard model is not ideal for an organisation operating in an African environment. There is a need to redesign the current balanced scorecard model to reflect realities of the African socio-cultural framework.

Research paper thumbnail of An evaluation of funding challenges in the Malawian public healthcare delivery sector

Africa’s Public Service Delivery and Performance Review

Background: Reliable and adequate healthcare funding is crucial in public healthcare service deli... more Background: Reliable and adequate healthcare funding is crucial in public healthcare service delivery. However, district hospitals in Malawi, face funding challenges as evidenced by poor service delivery.Aim: This study aimed at investigating funding challenges experienced by public district hospitals of Malawi in the provision of healthcare services and proposing strategies for improved funding.Setting: The research presented in this article evaluates funding challenges in the public healthcare sector in Malawi, a developing country.Method: An exploratory sequential mixed method design was used. Qualitative data were collected through semi-structured interviews with 10 purposively selected individuals and were analysed thematically. Quantitative data were collected using questionnaires from 328 respondents. Quantitative data underwent factor and univariate analysis.Results: The study revealed that government funding is received late and is inadequate; donor funding was declining an...

Research paper thumbnail of Assessment of Final Year Accountancy Students’ Knowledge of the Elements of Financial Statements

2018 International Conference on Multidisciplinary Research

The aim of the study was to assess the knowledge of final year accountancy students on the elemen... more The aim of the study was to assess the knowledge of final year accountancy students on the elements of financial statements as contained in the Conceptual Framework for Financial Reporting. The study was exploratory in nature. It involved final year students on the accountancy programmes at colleges and universities in Malawi. The students were required to list the elements of financial statements. The results indicate that the majority of the students were not aware of the elements despite the fact that the financial reporting syllabi for the programmes incorporate the Conceptual Framework for Financial Reporting. It is recommended that financial reporting lecturers at the colleges and universities should adopt the principles based approach to teaching International Financial Reporting Standards. The accountancy students should also be encouraged to consider the Conceptual Framework for Financial Reporting as a foundation for their accounting studies and so endeavor to know its ten...

Research paper thumbnail of Sourcing Strategy and Supply Chain Risk Management in the Healthcare Sector: A Case Study of Malawi’s Public Healthcare Delivery Supply Chain

Journal of Management and Strategy, 2013

The study primarily investigated the role of single sourcing strategy in either exacerbating or m... more The study primarily investigated the role of single sourcing strategy in either exacerbating or mitigating persistent supply failure in Malawi's public healthcare delivery supply chain. It also investigated the role of the single supplier in recurrent drug stockouts in the country's public hospitals. The study was conducted at five public healthcare delivery centres in southern Malawi. Data was collected using two sets of self administered questionnaires to, hospital managers and procurement staff at participating hospitals. Follow up interview with randomly selected managers were also scheduled to complement the data from questionnaires. The study findings confirmed that single sourcing exacerbates the risk of supply failure, evidenced by persistent stockouts of drugs in hospitals that consequently put at risk lives of many patients who rely on the public healthcare system. Such stockouts had multiple effects on the public healthcare delivery supply chains ranging from death of patients, deterioration of medical conditions of patients, hospital overcrowding, to transfer of patients to other hospitals (mostly private). Failure by the government instituted single supplier namely the Central Medical Stores, to maintain an adequate inventory of drugs both in quantity and variety, was found to be the most important cause of stockouts. From the study, it has been shown that the single sourcing strategy exacerbated the risk of supply failure, and is therefore generally inappropriate for healthcare delivery systems. It is hoped that these findings will help policy makers in making the right procurement strategies and policies in order to enhance healthcare delivery.

Research paper thumbnail of Factors Hindering the Adoption of Electronic Procurement System in Public Sector Organisations in Malawi Factors Hindering the Adoption of Electronic Procurement System in Public Sector Organisations in Malawi

The study aimed at assessing the factors that hinder the adoption of E-Procurement systems in the... more The study aimed at assessing the factors that hinder the adoption of E-Procurement systems in the Public Sector organisations in Malawi. The study adopted a survey method. The study established that poor supplier readiness, lack of end user training, bureaucracy in the public sector, failure by the ODPP to provide a suitable environment for the adoption of e-Procurement, users' lack of knowledge to the benefits of the system, resistance to change by procurers system incompatibility, lack of staff motivation, low or lack of data security and lack of proper legal framework affect the adoption of E-Procurement. It was recommended that Public Sector organizations should be staffed with well-qualified IT professionals. The Government should encourage innovations at the ODPP and that this Directorate should initiate studies that will foster the establishment of E-Procurement Portal.

Research paper thumbnail of Factors Hindering the Adoption of Electronic Procurement System in Public Sector Organisations in Malawi

The study was aimed at assessing the factors that hinder the adoption of E-Procurement systems in... more The study was aimed at assessing the factors that hinder the adoption of E-Procurement systems in the Public Sector organisations in Malawi. The study adopted a survey method. The study has established that poor supplier readiness, lack of end user training, bureaucracy in the public sector, failure by the ODPP to provide a suitable environment for the adoption of e-Procurement, users’ lack of knowledge the benefits of the system, resistance to change by procurers system incompatibility, lack of staff motivation, low or lack of data security and lack of proper legal framework affect the adoption of E-Procurement. It is recommended that Public Sector organizations should be staffed with well-qualified IT professionals. The Government should encourage innovations at the ODPP and that this Directorate should initiate studies that will foster the establishment of E-Procurement Portal.

Research paper thumbnail of Factors Hindering the Adoption of Electronic Procurement System in Public Sector Organisations in Malawi

The study was aimed at assessing the factors that hinder the adoption of E-Procurement systems in... more The study was aimed at assessing the factors that hinder the adoption of E-Procurement systems in the Public Sector organisations in Malawi. The study adopted a survey method. The study has established that poor supplier readiness, lack of end user training, bureaucracy in the public sector, failure by the ODPP to provide a suitable environment for the adoption of e-Procurement, users’ lack of knowledge the benefits of the system, resistance to change by procurers system incompatibility, lack of staff motivation, low or lack of data security and lack of proper legal framework affect the adoption of E-Procurement. It is recommended that Public Sector organizations should be staffed with well-qualified IT professionals. The Government should encourage innovations at the ODPP and that this Directorate should initiate studies that will foster the establishment of E-Procurement Portal.

Research paper thumbnail of Analysis of transport logistics challenges affecting freight forwarding operations in Malawi

Malawi is one of the landlocked countries within sub-Saharan Africa which faces serious challenge... more Malawi is one of the landlocked countries within sub-Saharan Africa which faces serious challenges in managing her transport logistics. The provision of predictable, reliable and cost effective transport logistics is constrained due to deficiencies in road and rail infrastructure, inefficient port and transit border operations that contribute to very high transport cost. This study was undertaken to analyse the challenges facing the transport logistics industry in sub-Saharan Africa specifically Malawi. Data was solicited from a structured questionnaire that was circulated to purposely selected members from the population of the business community with expertise in transport logistics. Results from the study are also supported by literature and indicated tha t high transport cost, deficiencies in road and rail infrastructure, inefficient port and transit border delays pose serious challenges to transport logistics.

Research paper thumbnail of An evaluation of performance using the balanced scorecard model for the university of Malawis polytechnic

African Journal of Business Management

The study was conducted with a view to evaluate the performance of the University of Malawi's Pol... more The study was conducted with a view to evaluate the performance of the University of Malawi's Polytechnic using the Balanced Scorecard model. The research employed a deductive approach and adopted a survey strategy. A closed questionnaire eliciting demographic characteristics and work related factors was sent to a sample of the Polytechnic stakeholders who were selected using a nonrandom purposive technique. The results indicated that the institution's performance was poor on all the perspectives of the balanced scorecard. However, the performance of the college based on output performance measures was rated as good. The results have also shown that the internal processes and innovation, and learning processes showed a strong correlation to performance measures.

Research paper thumbnail of Analysis of International Financial Reporting Standards Content of Accounting Degree Curricula in Malawi

International Business Management, 2017

The move to adopt International Financial Reporting Standards (IFRS) has gained momentum worldwid... more The move to adopt International Financial Reporting Standards (IFRS) has gained momentum worldwide. The massive adoption of IFRS is attributed to globalisation of business and finance. The global adoption of IFRS is aimed at providing a common set of accounting standards. This single set of IFRS enhances the investor’s ability to make informed decisions about investment alternatives. The academic institutions offering accounting education need to incorporate IFRS in their curricula. This study was intended to establish the extent to which IFRS have been incorporated in the curricula of universities and colleges offering accounting degree programmes in Malawi. The study involved a review of curriculum documents for the accountancy undergraduate degree programmes of academic institutions in Malawi. The results indicate that IFRS have been incorporated into the accounting curricula of the five universities and colleges. The results also indicated that the coverage of the standards was ...

Research paper thumbnail of Sourcing Strategy and Supply Chain Risk Management in the Healthcare Sector: A Case Study of Malawi's Public Healthcare Delivery Supply Chain

The study primarily investigated the role of single sourcing strategy in either exacerbating or m... more The study primarily investigated the role of single sourcing strategy in either exacerbating or mitigating persistent supply failure in Malawi's public healthcare delivery supply chain. It also investigated the role of the single supplier in recurrent drug stockouts in the country's public hospitals. The study was conducted at five public healthcare delivery centres in southern Malawi. Data was collected using two sets of self administered questionnaires to, hospital managers and procurement staff at participating hospitals. Follow up interview with randomly selected managers were also scheduled to complement the data from questionnaires. The study findings confirmed that single sourcing exacerbates the risk of supply failure, evidenced by persistent stockouts of drugs in hospitals that consequently put at risk lives of many patients who rely on the public healthcare system. Such stockouts had multiple effects on the public healthcare delivery supply chains ranging from death of patients, deterioration of medical conditions of patients, hospital overcrowding, to transfer of patients to other hospitals (mostly private). Failure by the government instituted single supplier namely the Central Medical Stores, to maintain an adequate inventory of drugs both in quantity and variety, was found to be the most important cause of stockouts. From the study, it has been shown that the single sourcing strategy exacerbated the risk of supply failure, and is therefore generally inappropriate for healthcare delivery systems. It is hoped that these findings will help policy makers in making the right procurement strategies and policies in order to enhance healthcare delivery.

Research paper thumbnail of Crafting a Sustainable Corporate Performance: The Value of Corporate Conscience

Journal of Management and Strategy, 2013

It is common knowledge that an organisation cannot operate in isolation without the critical role... more It is common knowledge that an organisation cannot operate in isolation without the critical roles that various stakeholders play in influencing organisational operations and ultimate corporate performance. Thus, stakeholders that are interdependent have to be rewarded based on their respective efforts in promoting and creating organisational wealth in different capacities. This study aimed at ascertaining the extent of corporate conscience phenomenon as on how body corporates in Malawi tackle and distribute wealth to their different stakeholders who are actively involved in the creation of such an organisational wealth. The study findings reveal that most business executives in Malawi recognise that being a body corporate with a conscience is a recipe for success of their current and future operations and the ultimate sustainable corporate performance. It is anticipated that the study results will improve the perception of business executives towards corporate conscience as well as transform the approaches in academic and business research programmes.

Research paper thumbnail of Relevance of the balanced scorecard model in Africa: Shareholder-centred or stakeholder-centred?

AFRICAN JOURNAL OF BUSINESS MANAGEMENT, May 2, 2012

The balanced scorecard model that was invented by Kaplan and Norton (1992) in the USA was designe... more The balanced scorecard model that was invented by Kaplan and Norton (1992) in the USA was designed for Western countries that operate within a capitalistic system. The capitalist systems focus on maximisation of wealth for the financial capital providers, shareholders. Africa is different in that its socio-cultural framework is socialist, community-based and humanist in nature. Thus, the balanced scorecard model is not fully reconcilable with an African environment. This study aimed at establishing whether or not the balanced scorecard model is relevant to an organisation operating in Africa. The study results reveal that the African social-cultural framework is inclusive in that its corporate governance embraces all stakeholders unlike an exclusive western framework of corporate governance that focuses on shareholders only. The current conceptualisation of the Norton and Kaplan balanced scorecard model is not ideal for an organisation operating in an African environment. There is a need to redesign the current balanced scorecard model to reflect realities of the African socio-cultural framework.