Abstract. The purpose of this paper is to examine the relationship between e-government and corruption in developed and developing countries. Specifically, we investigate two issues -(1) the impact of the use of e-government on corruption in countries around the world and (2) whether the impact of e-government on corruption will be higher in developed or developing countries. In order to examine these relationships we develop and test empirical models that investigate these relationships. The results suggest that as the use of ICT related e-government increases corruption decreases. We also find that the impact of e-government is higher in developing countries than in developed countries for the seven-year period between 2003 and 2010.

PurposeTo develop a conceptual model that links specific antecedent improvements in supply chain processes to improved financial performance indicators.Design/methodology/approachA case study was conducted to document one electronics manufacturing company's evolving integration of JIT‐driven processes in the supply chain. Data were collected by interviewing key members of the senior management team, site visits, and analysis and review of company documents.FindingsPoint‐of‐use systems, assemble‐to‐order systems, elimination of physical inventory counts, and the online supplier program are linked to improved processes such as physical plan layout and use, material handling, quality control and manufacturing efficiency, that resulted in improvements in financial performance.Research limitations/implicationsA single site case study limits the generalizability of the findings. Additional research is necessary to replicate the findings in other firms/industries.Practical implicationsBy disaggregating JIT‐driven processes and by incorporating some improvements in production processes in the supply chain, the model enables managers to utilize these processes to improve financial outcomes.Originality/valueA conceptual model that integrates and delineates links between three sets of variables, i.e. JIT‐driven processes in the supply chain, improvements in production processes, and financial performance indicators.

Purpose – To describe the evolution of an integrated ‘lean’ and ‘agile’ supply chain process that employed Just‐in‐time (JIT) lean manufacturing approaches at an electronics company. Design/methodology/approach – A case study was designed to examine the links between specific efficiencies and cost savings that derived from transitions in the evolution of the integrated lean and agile supply chain. The case study focused on the company's supply chain management innovations that led to specific improvements in production processes that in turn resulted in enhanced financial outcomes. Findings – The data revealed how specific quality enhancing and lean manufacturing components evolved over a period of seven years in a two stage transition from a ‘lean’ supply chain to one that represented an integrated lean and agile paradigm based on the decoupling point approach (Christopher & Towill, 2001). Research limitations/implications – A single site case study limits the generalizability of the findings. Additional research is necessary to replicate the findings in other firms/industries. Practical implications – By incorporating improvements in production processes in the supply chain, managers can determine how inefficiencies in the supply chain process can be tracked and eliminated to improve a firm's financial performance. Originality/value – Research that documents links between different managerial functions, e.g. supply chain management, improved manufacturing processes, and accounting issues (e.g. cost reduction and improved profitability), is particularly useful.

In the current era of technological growth and innovation, the role of information and communication technology (ICT) as a catalyst to enhance economic development and the quality of life in developing countries, has become an increasingly important issue. The term digital divide has been used to refer to the gap between those who have access to and utilize ICT versus those who do not. Based on the literature on the digital divide and calls for broad-spectrum interdisciplinary frameworh to guide research on this topic (Lu, 2001), a conceptual framework is presented in this paper to explain the forces that often increase the digital divide as well as those that can provide the means to bridge it. Using this framework, India is used as an illustrative case to document attempts to utilize ICT to enhance the economic circumstances and quality of life for the rural and poor segments of the Indian population and to argue that government and other public institutions have an important role in bridging the digital divide in developing countries. Further, the direct role of government is distinguished from the indirect role in order to clarrfi and delineate the various ways in which public institutions can facilitate bridging the digital divide. -

This paper presents a model that illustrates the enablers of corruption, and delineates how eGovernance, based on the principles of transparency and accountability, can dismantle the enablers of corruption. Key enablers of corruption, such as economic rents, discretionary power of bureaucrats, and weak institutions, are identified from the extant literature to argue that these enablers undermine the public interest through unequal access to basic goods and services. The critical role of accounting and accounting information systems is highlighted by examining selected eGovernance initiatives that enhance transparency and accountability in dismantling corruption. Reduction of the discretionary power of bureaucrats, enforced consequences, and the demand for accountability enables equal access to information and public goods and services that could result in a bridging of the economic divide in a developing country such as India. Hence, a case study of India is utilized to analyze and assess the success of eGovernance initiatives and/or strategies to combat corruption. Various data sources were analyzed to assess the success or lack thereof of such initiatives. The results provide encouraging evidence that corruption can be mitigated through initiatives that enable transparency and accountability to dismantle the enablers of corruption.