title: Determinants of Fintech diffusion in emerging markets: a service ecosystem perspective

authors: Griffiths, Paul David Richard

abstract: Purpose – This study aims to investigate the diffusion of financial technology (Fintech) in Vietnam by applying a service ecosystem perspective. It reconsiders traditional innovation diffusion approaches by focusing on the interplay of services, institutions and ecosystem dynamics across distinct Fintech service domains. Design/methodology/approach – This study employed a qualitative approach using the Knowledge Café method for data collection. Transcripts were coded and analysed thematically across different diffusion phases. Findings were validated through a half-day workshop with banking professionals. Findings – Government regulation in Vietnam has enhanced trust within the Fintech ecosystem, driving digital transactions and financial inclusion. However, as the regulations are heavily focused on the payment services, an uneven diffusion of innovation across the seven Fintech service domains is evident. Practical implications – Regulation can accelerate Fintech diffusion in early stages, as seen in Vietnam’s payments sector, but may hinder innovation as technologies mature. Policymakers must adapt regulatory frameworks to balance stability with ongoing innovation. Originality/value – This study advances theory by analysing Fintech diffusion by service domain rather than as a unified sector and by extending the innovation diffusion theory to an emerging market context. Applying a service ecosystem lens reveals the multi-level dynamics shaping Fintech adoption, offering a more nuanced understanding across domains.

text: Determinants of Fintech diffusion in emerging markets: a service ecosystem perspective Purpose – This study aims to investigate the diffusion of financial technology (Fintech) in Vietnam by applying a service ecosystem perspective. It reconsiders traditional innovation diffusion approaches by focusing on the interplay of services, institutions and ecosystem dynamics across distinct Fintech service domains. Design/methodology/approach – This study employed a qualitative approach using the Knowledge Café method for data collection. Transcripts were coded and analysed thematically across different diffusion phases. Findings were validated through a half-day workshop with banking professionals. Findings – Government regulation in Vietnam has enhanced trust within the Fintech ecosystem, driving digital transactions and financial inclusion. However, as the regulations are heavily focused on the payment services, an uneven diffusion of innovation across the seven Fintech service domains is evident. Practical implications – Regulation can accelerate Fintech diffusion in early stages, as seen in Vietnam’s payments sector, but may hinder innovation as technologies mature. Policymakers must adapt regulatory frameworks to balance stability with ongoing innovation. Originality/value – This study advances theory by analysing Fintech diffusion by service domain rather than as a unified sector and by extending the innovation diffusion theory to an emerging market context. Applying a service ecosystem lens reveals the multi-level dynamics shaping Fintech adoption, offering a more nuanced understanding across domains.

year: 2025

title: Adapting to COVID-19 disruptions: Student engagement in online learning of accounting

authors: Ali, Irshad

abstract: Purpose: This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning. Design/methodology/approach: This paper is based on reflections of academic staff members teaching accounting papers at two large New Zealand universities. Further supporting information was derived from student feedback collected via paper appraisals. Findings: The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult. Research limitations/implications: The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult. At risk, students were less likely to participate in online live sessions due to issues such as the lack of proper computer equipment, connectivity issues, family responsibilities or the home environment. Practical implications: This paper has the potential to inform and enhance practices of higher education institutions, accounting educators and other stakeholders such as support staff on strategies that could be implemented to achieve effective student engagement in online accounting education. Originality/value: This paper is original and contributes towards sharing ideas with the academic community on effective teaching practices used during the COVID-19 pivot to online delivery, which can enhance student engagement in business education.

text: Adapting to COVID-19 disruptions: Student engagement in online learning of accounting Purpose: This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning. Design/methodology/approach: This paper is based on reflections of academic staff members teaching accounting papers at two large New Zealand universities. Further supporting information was derived from student feedback collected via paper appraisals. Findings: The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult. Research limitations/implications: The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult. At risk, students were less likely to participate in online live sessions due to issues such as the lack of proper computer equipment, connectivity issues, family responsibilities or the home environment. Practical implications: This paper has the potential to inform and enhance practices of higher education institutions, accounting educators and other stakeholders such as support staff on strategies that could be implemented to achieve effective student engagement in online accounting education. Originality/value: This paper is original and contributes towards sharing ideas with the academic community on effective teaching practices used during the COVID-19 pivot to online delivery, which can enhance student engagement in business education.

year: 2021

title: Sustainable management, a sustainable ethic?

authors: Daya-Winterbottom, Trevor

abstract: New Zealand legislated for sustainability by enacting the Resource Management Act 1991 (RMA). The RMA received the Royal Assent on 22 July 1991 and came into force as law on 1 October 1991. It restated and reformed “the law relating to the use of land, air, and water”, and is the principal statute governing the New Zealand environment. 
Despite the rhetoric of sustainable management, environmental law and governance in New Zealand continue to grapple with persistent challenges in relation to protecting biodiversity on private land, maintaining freshwater quantity and quality, and recognising Maori interests in resource management. New strategies are however emerging for promoting environmental justice and using the law to advance sustainability. My paper will therefore explore these aspects of the New Zealand experiment in legislating for sustainable management.

text: Sustainable management, a sustainable ethic? New Zealand legislated for sustainability by enacting the Resource Management Act 1991 (RMA). The RMA received the Royal Assent on 22 July 1991 and came into force as law on 1 October 1991. It restated and reformed “the law relating to the use of land, air, and water”, and is the principal statute governing the New Zealand environment. 
Despite the rhetoric of sustainable management, environmental law and governance in New Zealand continue to grapple with persistent challenges in relation to protecting biodiversity on private land, maintaining freshwater quantity and quality, and recognising Maori interests in resource management. New strategies are however emerging for promoting environmental justice and using the law to advance sustainability. My paper will therefore explore these aspects of the New Zealand experiment in legislating for sustainable management.

year: 2012