The concept of fiscal transparency holds significant importance; however, its attainment poses considerable challenges. Current discourse suggests that the concept of transparency lacks sophistication. To tackle this hurdle regarding public expenditure, analytical approaches that pertain to the general concept of transparency can be utilized. The present paper aims to ascertain the determinants of the openness of the provincial budget and its subcategories by human development, technology access, as well as industrialization progress, in addition to other relevant indicators. This study aims to ascertain the fundamental principles that underpin the achievement of efficient transparency in public expenditure. In terms of outcomes, the overall model has limited relations to the hypotheses. For the elemental dependent variables, the impact of various forms of transparency on the attainment of public policy goals varies, but generally have similar results. The study has attempted to conclude the components for an optimal transparent budget system, thus providing a suggestion for effective schemes later on.

This study is aimed at exploring the relationship among the information and communication technology, business innovation, and organizational performance. Particularly, the study divides the organizational performance into three measures; namely, financial performance, market performance and production performance. In addition to that the mediating role of innovation in the relationship between information and communication technology and organizational performance is examined. The study tries to find out how the technological innovation or innovation in information technology affects the performance of an organization. The results indicate that there was a relationship between information technology and organizational performance. It is also analyzed that through the usage of information technology, the publicly listed companies in Indonesia could improve their performance. However, no association was found between innovation and organizational performance with reference to Indonesia organizations.

The purpose of this paper is to explore the influence of ICT on construction supply chain management (CSCM). Furthermore, this research proposes a model for ICT that can be used to test and improve CSCM within the Nigerian construction industry. The relationship between ICT and CSCM was highlighted in an integrated model. Structural equation modelling (SEM) was used to validate the hypothesised relationship by evaluating the responses of practitioners working in construction project management related firms using a sample of 214 respondents. The findings of this study show a link between ICT and CSCM on five (5) of the constructs on targeted construction firms engaged in supply chain (SC)-related construction activities in Port-Harcourt, Rivers State, Nigeria. This research is supported by the Technology Organisation and Environment (TOE) Model as a key theory of technology adoption. With an average R2 value, the SEM model is 76%, which is commendable (high). The current study offers an empirical and theoretical explanation of various aspects of ICT and CSCM, particularly in the Nigerian construction industry. As a result, this study adds to the body of knowledge by providing crucial insight into the influence of ICT on CSCM throughout the entire construction supply chain. The knowledge gained will aid industry stakeholders and the government in developing policies that will increase ICT adoption in current practice.

During the past few years, information and communication technology (ICT) has revolutionized banking industry in the world. People are now able to do their business banking activities such as bill payments, transfer funds, etc. through the art of ICT features such as automatic teller machines, internet or telephone banking services. This paper performs an empirical investigation to find important factors influencing ICT implementation in Iranian banking industry. The survey uses factor analysis to find important factors using a questionnaire consist of 26 variables. Cronbach alpha is calculated as 0.901, which validates the questionnaire. The survey detects six factors influencing ICT including efficiency approach, new advanced technological achievements, human resource management, service strategy, growth strategy and supporting systems.

The main purpose of this paper is to detect effective factors on mobilization of East Azarbaijan Agricultural Bank resources in terms of deposits absorption. In order to reaching this goal, six hypotheses have been arranged and a questionnaire including 28 questions has been designed. So after justifiability and perpetuity evaluation, the questionnaires are distributed among managers of these banks. We have analyzed the data using multi variable regression analysis, Pearson & apos; s R and Variant analyze and the results indicated that information and communication technology, service diversity, human resource skills, internal environment utility and locations are among the most influencing on resource mobilization.