Employment is fundamental in improving the livelihood of the people and social security is the source ofhuman happiness. This is how the international community protects and improves basic human rights. It is also the...Employment is fundamental in improving the livelihood of the people and social security is the source ofhuman happiness. This is how the international community protects and improves basic human rights. It is also the policy China has adopted to achieve sustainable economic and social development. Furthermore, it is clear evidence of China's respect and protection of human rights.展开更多
Limited by the condition of information, technology and natural elements, the compulsive institutions in the environment governance can not form a “hard constraint” to the individuals. Because of the individual'...Limited by the condition of information, technology and natural elements, the compulsive institutions in the environment governance can not form a “hard constraint” to the individuals. Because of the individual's speculative behaviors, the government's deviation from its environmental governance, and the non-cooperative game between individuals and the legal organization, the implementation of the compulsive institutions is not as good as being expected. Through analyzing the mechanism of the compulsive institutions, this paper puts forward some suggestions to enhance the efficiency of such institutions' implementation.展开更多
Along with the rapid growth of economy in the postreform period after 1979,China has faced severe problems of resource overusing and environmental degradation which would threaten the sustainable development of econom...Along with the rapid growth of economy in the postreform period after 1979,China has faced severe problems of resource overusing and environmental degradation which would threaten the sustainable development of economy and society.This article explores an effective mechanism of managing resource and environment in China.It examines some major resource and environmental issues,and constructs a framework of institution innovation to cover three sectors(government,market and society) . In addition,the article analyzes their experience and evaluation in resource management and environmental conservation during the transitional period.We argue that the combination of market regulation,government intervention and public participation is an effective way of allocating resource and protecting environment. Some suggestions are put forward to balance the relationship between them,including coordinating role of government and market,building platform for market operation and creating an atmosphere of public participation.展开更多
The core objective of this study is to conduct precise and real-time monitoring of the industrial area Dammam located in the Kingdom of Saudi Arabia (KSA) which consists of a number of various chemicals, minerals and ...The core objective of this study is to conduct precise and real-time monitoring of the industrial area Dammam located in the Kingdom of Saudi Arabia (KSA) which consists of a number of various chemicals, minerals and petrochemicals along with administrative blocks. The objective of this study is to monitor possible outdoor and indoor air pollutant in the industry working environment. This study shall help us to enable decision to be made on appropriate control measures as may be required to protect the health of employee and occupant who may be exposed to air contamination at workplace. Air pollution monitoring in ambient air environment finding shall be compared with national ambient air quality environmental standard while parameters monitoring in indoor air environment is compared with international standards such as occupational health and safety administration (OSHA), National institute for occupational safety and health (NIOSH) and Australian national health and medical research council (NHMRC). This environment review study for ensuring industry regulatory compliance for the facility and general authority of meteorology and environmental protection (GAMEP) previously known as presidency of meteorology environment (PME). This study shall be comprehensive in nature and cover two major types of monitoring and assessment such as ambient air quality monitoring and indoor air quality monitoring.展开更多
Purpose:Centralized on the construction of a personalized knowledge environment that can better meet the need of Chinese agricultural researchers,this paper presents the practice conducted by the National Agricultural...Purpose:Centralized on the construction of a personalized knowledge environment that can better meet the need of Chinese agricultural researchers,this paper presents the practice conducted by the National Agricultural Library(NAL)of Chinese Academy of Agricultural Sciences(CAAS)in the digital research environment.Based on the analysis of information needs of Chinese agricultural researchers,CAAS constructed digital research environments for its researchers at different levels,by means of providing more professional knowledge services for targeted researcher users.Design/methodology/approach:On the basis of the construction of public service platform—National Agriculture Information System of the Library of CAAS(i.e.NAL),local resources were integrated with public open resources by using key technologies,such as Web 2.0,knowledge navigation,linked data and intelligent retrieval,to construct an institutional personalized digital repository for CAAS researchers.Findings:By using the construction tool CAASPKE,knowledge environment platforms have been constructed for 10 CAAS institutes,taking roughly 33%of CAAS institutes.In addition,16 discipline information environment platforms have been set up for CAAS research teams,and 5 professional digital libraries for provincial agricultural academies,which spread in Beijing,Shanxi,Sichuan,and the Xinjiang and Tibet Autonomous Regions.Research limitations:User’s local collections ought to be integrated with IR resources of the CAAS platform constantly.Due to the lack of overall knowledge resources,functions of the platform have not been fully explored,so the effect need be evaluated with the time being.Practical implications:The construction of research knowledge environment in CAAS has not only contributed to the development of its personalized knowledge service system,but also made the functions of libraries transformed into the information service system.In this case,CAAS libraries are now playing more and more important roles in the innovation process of Chinese agricultural researchers.Originality/value:The innovative practice is the first endeavor that ever implemented in the agricultural information service area across China’s mainland.The construction tool developed for the knowledge environment of personalization could customize resources flexibly according to the need of different CAAS users,and it can organize the knowledge resources of CAAS institutes effectively.展开更多
Using a sample of 1486 Chinese A-share listed companies for the period 2004-2008,this study empirically tests the impact of family control,institutional environment and their interaction on the cash dividend policy of...Using a sample of 1486 Chinese A-share listed companies for the period 2004-2008,this study empirically tests the impact of family control,institutional environment and their interaction on the cash dividend policy of listed companies.Our results indicate that(1)family firms have a lower cash dividend payout ratio and propensity to pay dividends than non-family firms;(2) a favorable regional institutional environment has a significant positive impact on the cash dividend payout ratio and propensity to pay dividends of listed companies;and(3) the impact of the regional institutional environment on cash dividends is stronger in family firms than in non-family firms.Somewhat surprisingly,we find that controlling family shareholders in China may intensify Agency Problem Ⅰ(the owner-manager conflict) rather than Agency Problem Ⅱ(the controlling shareholder-minority shareholder conflict),and thus have a significant negative impact on cash dividend policy.In contrast,a favorable regional institutional environment plays a positive corporate governance role in mitigating Agency Problem 1 and encouraging family firms to pay cash dividends.展开更多
Corporate environmental investment helps improve corporate environmental performance,which,therefore,is an effective micro-level solution to mitigate environmental concerns generated by corporate excessive resource ex...Corporate environmental investment helps improve corporate environmental performance,which,therefore,is an effective micro-level solution to mitigate environmental concerns generated by corporate excessive resource exploitation and energy use.Using Chinese listed firms within environment-related industries over the period 2011–2018 as the research setting,this study applies the panel data model to investigate the impact of corporate innovation on environmental investment,as well as the moderating effects of institutional factors.The results show that corporate innovation significantly improves firms'environmental investment with 1%Research&Development(R&D)investment ratio increase generating 2326 CNY(around 351 USD at 2018 exchange rate)increase in environmental investment;the moderating effect of environment policy is positive and significant while the moderating effect of internationalisation level is not significant,indicating that current environment policy implementation helps to strengthen the positive impact of corporate innovation on environmental investment while the role of internationalisation level in this nexus is not observed.From a micro-level perspective,the findings of this study shed light on mitigating environmental concerns through enhancing corporate innovation,and provide evidence that China's corporate internationalisation process awaits more regulatory controls.展开更多
Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges,this study examines the impact of voluntary corporate social responsibility(CSR)disclosure on independent audit demand in differe...Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges,this study examines the impact of voluntary corporate social responsibility(CSR)disclosure on independent audit demand in different institutional environments.The sample covers the 2008–2016 period and excludes firms that are required to disclose CSR information.The findings show that compared with companies that choose to not disclose such information,companies that voluntarily disclose CSR information prefer to employ‘‘small"accounting firms for auditing services,although the auditing fees are much higher.However,as the institutional environment improves,this preference is weakened.Further analyses show that this preference is stronger in enterprises where CSR disclosure is driven by strong political motivations and managerial self-interest motivations.Legitimate motivations and economic motivations do not significantly impact the preference for‘‘small"audit firms.Furthermore,this preference is more obvious in enterprises with poor operational performance and low information disclosure quality,and it increases as CSR disclosure level decreases.The study enriches our understanding of the economic consequences of voluntary CSR disclosure and the factors that influence independent audit demand.The results also have implications for the construction and regulation of China’s system for supervising CSR information disclosure in the transitional phase.展开更多
Using a sample of China’s A-share listed companies for the period 2001-2004,this paper investigates the influence of institutional environment variables,including the process of marketization,level of local governmen...Using a sample of China’s A-share listed companies for the period 2001-2004,this paper investigates the influence of institutional environment variables,including the process of marketization,level of local government intervention,and local legal environment,on blockholder characteristics and ownership concentration,and the relation between the endogeneity of ownership structure and institutional environment.Our results indicate that the effects of these variables on ownership concentration are(1)positive for listed companies controlled by state asset management bureaus affiliated with local governments,(2)negative for listed companies controlled by state-owned enterprises affiliated with local governments and(3)unclear for listed private companies.These variables also positively affect the degree of privatization of listed companies in China.展开更多
This article aims to examine the relationship between the quality of an institutional environment and the characteristics of entrepreneurial activities within the context of China.An event study was conducted to inves...This article aims to examine the relationship between the quality of an institutional environment and the characteristics of entrepreneurial activities within the context of China.An event study was conducted to investigate the impacts of the announcement of the Forbes China Rich List on prices of the shares associated with entrepreneurs on the list.This article concludes that the quality of an institutional environment is greatly negatively related to unproductive entrepreneurial activities.展开更多
The global economic uncertainty is mounting.Governments need to respond with supporting measures for long-term external environment changes as they lower tax burden to attract working capital.Based on the asymmetric t...The global economic uncertainty is mounting.Governments need to respond with supporting measures for long-term external environment changes as they lower tax burden to attract working capital.Based on the asymmetric tax competition theory,this paper constructs a theoretical model of tax burden,institutional transaction costs and FDI flow.It is found that one country’s strength of institutional environment makes its equilibrium tax rate higher than that of another within certain limits of market size.Based on the data of 199 countries and regions from 2005 to 2018,this paper conducts an empirical analysis,proving that favorable institutional environment narrows the negative impact of tax burden on FDI fl ow.Moreover,it is showed that in small-market,low-income countries and regions,tax burden level has a larger negative impact on foreign direct investment(FDI)when institutional environment produces no positive impact;in large-market,high-income countries,the negative impact of tax burden is relatively weak but the institutional environment shows largely positive impact.This paper contributes some policy recommendations on how to make use of and improve institutional environment to meet challenges and impacts of the international economic climate.展开更多
Stock price crashes damage China’s macro-financial stability,restrict economic growth,and can lead to huge losses in wealth for investors.Therefore,how to reduce the risk for stock price crashes is an important theor...Stock price crashes damage China’s macro-financial stability,restrict economic growth,and can lead to huge losses in wealth for investors.Therefore,how to reduce the risk for stock price crashes is an important theoretical and practical issue.This paper mainly studies the effects of the institutional environment that creates risks for stock price crashes.Using China’s non-financial A-share listed companies from 1997 to 2012 as an example,this paper finds that the lower the level of government intervention is,the better the legal environment is,the faster the market process in business area is,then the lower the risks for stock price crashes will be.To solve the endogenous problem between the institutional environment and the risk of a stock price crash,this paper uses the number of seaports and whether the commercial ports or leased territories are opened after the first Opium War in Qing Dynasty as instrumental variables of the institutional environment.We find that the above conclusion is still valid with the method of 2SLS regression.Furthermore,this paper also finds that the government intervention index,the legal environment index,and the market index are negatively related to stock price synchronicity to a significant degree.These conclusions illustrate that the institutional environment is an important factor in the healthy and stable development of the capital market,which has important implications for policy markers or regulators to develop policies to promote the stable development of the stock market,to control market risk of listed companies,and to make investment decisions.展开更多
In most developing countries, governments attempt to enforce the movement from analogue to digital for all their sectors, from public to private. These technological advancements have been noted to bring necessary and...In most developing countries, governments attempt to enforce the movement from analogue to digital for all their sectors, from public to private. These technological advancements have been noted to bring necessary and unavoidable changes to businesses and learning environments. Higher learning institutions have adopted various e-learning systems to support learning, research, and publication activities to stay competitive in global academic systems. However, most public higher learning institutions in Tanzania lag behind in the adoption of these systems. Thus, research shows a failure of these institutions in utilising the full benefit that today’s Information and Communication Technology (ICT) can offer in learning environments. Thus, this study examines factors affecting the adoption of such a system in developing countries like Tanzania, taking the Institute of Accountancy Arusha (IAA) as a case study. The study used a mixed methodology where thematic and descriptive analysis was used to analyse both qualitative and quantitative research data. The study population was 187 teaching staff, a sample size of 126 was obtained, and 157 study participants were involved in the study. The study found that factors affecting the adoption of e-learning systems in public higher learning institutions in Tanzania include lack of ICT infrastructure, lack of technical and managerial support and lack of computers and e-learning knowledge among facilitators. Thus, the study recommended investments in adequate and reliable ICT facilities, high intermate speed and bandwidth, and policies that support e-learning and training programs about e-learning knowledge and use. Also, this study recommends the use of the Multi-Factors Adoption Model (MFAM11) for the successful adoption of an e-learning system in public higher learning institutions in Tanzania.展开更多
文摘Employment is fundamental in improving the livelihood of the people and social security is the source ofhuman happiness. This is how the international community protects and improves basic human rights. It is also the policy China has adopted to achieve sustainable economic and social development. Furthermore, it is clear evidence of China's respect and protection of human rights.
基金Supported by the National Scientific Technology Project(No.2002BA901A43).
文摘Limited by the condition of information, technology and natural elements, the compulsive institutions in the environment governance can not form a “hard constraint” to the individuals. Because of the individual's speculative behaviors, the government's deviation from its environmental governance, and the non-cooperative game between individuals and the legal organization, the implementation of the compulsive institutions is not as good as being expected. Through analyzing the mechanism of the compulsive institutions, this paper puts forward some suggestions to enhance the efficiency of such institutions' implementation.
基金funded by important direction of Chinese Academy of Sciences Knowledge Innovation Project(Grant no.kzcx2-yw-321)the National Natural Science Funds of Research on Water Pollution Effects of Industrial Agglomeration and Spatial Optimization-Case of Sunan Area(Grant no. 70703033)
文摘Along with the rapid growth of economy in the postreform period after 1979,China has faced severe problems of resource overusing and environmental degradation which would threaten the sustainable development of economy and society.This article explores an effective mechanism of managing resource and environment in China.It examines some major resource and environmental issues,and constructs a framework of institution innovation to cover three sectors(government,market and society) . In addition,the article analyzes their experience and evaluation in resource management and environmental conservation during the transitional period.We argue that the combination of market regulation,government intervention and public participation is an effective way of allocating resource and protecting environment. Some suggestions are put forward to balance the relationship between them,including coordinating role of government and market,building platform for market operation and creating an atmosphere of public participation.
文摘The core objective of this study is to conduct precise and real-time monitoring of the industrial area Dammam located in the Kingdom of Saudi Arabia (KSA) which consists of a number of various chemicals, minerals and petrochemicals along with administrative blocks. The objective of this study is to monitor possible outdoor and indoor air pollutant in the industry working environment. This study shall help us to enable decision to be made on appropriate control measures as may be required to protect the health of employee and occupant who may be exposed to air contamination at workplace. Air pollution monitoring in ambient air environment finding shall be compared with national ambient air quality environmental standard while parameters monitoring in indoor air environment is compared with international standards such as occupational health and safety administration (OSHA), National institute for occupational safety and health (NIOSH) and Australian national health and medical research council (NHMRC). This environment review study for ensuring industry regulatory compliance for the facility and general authority of meteorology and environmental protection (GAMEP) previously known as presidency of meteorology environment (PME). This study shall be comprehensive in nature and cover two major types of monitoring and assessment such as ambient air quality monitoring and indoor air quality monitoring.
基金supported by the National Science & Technology Pillar Program During the Twelfth Five-year Period Plan of China(Grant No.2011BAH10B06)
文摘Purpose:Centralized on the construction of a personalized knowledge environment that can better meet the need of Chinese agricultural researchers,this paper presents the practice conducted by the National Agricultural Library(NAL)of Chinese Academy of Agricultural Sciences(CAAS)in the digital research environment.Based on the analysis of information needs of Chinese agricultural researchers,CAAS constructed digital research environments for its researchers at different levels,by means of providing more professional knowledge services for targeted researcher users.Design/methodology/approach:On the basis of the construction of public service platform—National Agriculture Information System of the Library of CAAS(i.e.NAL),local resources were integrated with public open resources by using key technologies,such as Web 2.0,knowledge navigation,linked data and intelligent retrieval,to construct an institutional personalized digital repository for CAAS researchers.Findings:By using the construction tool CAASPKE,knowledge environment platforms have been constructed for 10 CAAS institutes,taking roughly 33%of CAAS institutes.In addition,16 discipline information environment platforms have been set up for CAAS research teams,and 5 professional digital libraries for provincial agricultural academies,which spread in Beijing,Shanxi,Sichuan,and the Xinjiang and Tibet Autonomous Regions.Research limitations:User’s local collections ought to be integrated with IR resources of the CAAS platform constantly.Due to the lack of overall knowledge resources,functions of the platform have not been fully explored,so the effect need be evaluated with the time being.Practical implications:The construction of research knowledge environment in CAAS has not only contributed to the development of its personalized knowledge service system,but also made the functions of libraries transformed into the information service system.In this case,CAAS libraries are now playing more and more important roles in the innovation process of Chinese agricultural researchers.Originality/value:The innovative practice is the first endeavor that ever implemented in the agricultural information service area across China’s mainland.The construction tool developed for the knowledge environment of personalization could customize resources flexibly according to the need of different CAAS users,and it can organize the knowledge resources of CAAS institutes effectively.
基金supported by the Program for New Century Excellent Talent at University(Grant No.NCET-06-0565)the Foundation of the Key Research Institution of Humanities and Social Science at University(Grant No.07JJD630009)of the Ministry of Education of Chinathe National Nature Science Foundation of China(Grant No.G0205-70572092)
文摘Using a sample of 1486 Chinese A-share listed companies for the period 2004-2008,this study empirically tests the impact of family control,institutional environment and their interaction on the cash dividend policy of listed companies.Our results indicate that(1)family firms have a lower cash dividend payout ratio and propensity to pay dividends than non-family firms;(2) a favorable regional institutional environment has a significant positive impact on the cash dividend payout ratio and propensity to pay dividends of listed companies;and(3) the impact of the regional institutional environment on cash dividends is stronger in family firms than in non-family firms.Somewhat surprisingly,we find that controlling family shareholders in China may intensify Agency Problem Ⅰ(the owner-manager conflict) rather than Agency Problem Ⅱ(the controlling shareholder-minority shareholder conflict),and thus have a significant negative impact on cash dividend policy.In contrast,a favorable regional institutional environment plays a positive corporate governance role in mitigating Agency Problem 1 and encouraging family firms to pay cash dividends.
基金This work is supported by the Social Science Planning Foundation of Shandong Province(19CDNJ26)the National Statistical Science Foundation of Key Projects of China(2018LZ10)Youth Innovation Program of Shandong Province(2019REW021).
文摘Corporate environmental investment helps improve corporate environmental performance,which,therefore,is an effective micro-level solution to mitigate environmental concerns generated by corporate excessive resource exploitation and energy use.Using Chinese listed firms within environment-related industries over the period 2011–2018 as the research setting,this study applies the panel data model to investigate the impact of corporate innovation on environmental investment,as well as the moderating effects of institutional factors.The results show that corporate innovation significantly improves firms'environmental investment with 1%Research&Development(R&D)investment ratio increase generating 2326 CNY(around 351 USD at 2018 exchange rate)increase in environmental investment;the moderating effect of environment policy is positive and significant while the moderating effect of internationalisation level is not significant,indicating that current environment policy implementation helps to strengthen the positive impact of corporate innovation on environmental investment while the role of internationalisation level in this nexus is not observed.From a micro-level perspective,the findings of this study shed light on mitigating environmental concerns through enhancing corporate innovation,and provide evidence that China's corporate internationalisation process awaits more regulatory controls.
基金the National Natural Science Foundation of China(71902038)the Institute of Capital Market and Audit Governance Studies for the Great Bay Area(Guangdong,Hong-Kong,Macao)of GDUFE of China(2019yb03).
文摘Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges,this study examines the impact of voluntary corporate social responsibility(CSR)disclosure on independent audit demand in different institutional environments.The sample covers the 2008–2016 period and excludes firms that are required to disclose CSR information.The findings show that compared with companies that choose to not disclose such information,companies that voluntarily disclose CSR information prefer to employ‘‘small"accounting firms for auditing services,although the auditing fees are much higher.However,as the institutional environment improves,this preference is weakened.Further analyses show that this preference is stronger in enterprises where CSR disclosure is driven by strong political motivations and managerial self-interest motivations.Legitimate motivations and economic motivations do not significantly impact the preference for‘‘small"audit firms.Furthermore,this preference is more obvious in enterprises with poor operational performance and low information disclosure quality,and it increases as CSR disclosure level decreases.The study enriches our understanding of the economic consequences of voluntary CSR disclosure and the factors that influence independent audit demand.The results also have implications for the construction and regulation of China’s system for supervising CSR information disclosure in the transitional phase.
基金funded by grants from Key Projects of Key Research Institute of Humanities and Social Science of Ministry of Education(2009JJD790040)the National Social Science Foundation of China(No07CJY010)
文摘Using a sample of China’s A-share listed companies for the period 2001-2004,this paper investigates the influence of institutional environment variables,including the process of marketization,level of local government intervention,and local legal environment,on blockholder characteristics and ownership concentration,and the relation between the endogeneity of ownership structure and institutional environment.Our results indicate that the effects of these variables on ownership concentration are(1)positive for listed companies controlled by state asset management bureaus affiliated with local governments,(2)negative for listed companies controlled by state-owned enterprises affiliated with local governments and(3)unclear for listed private companies.These variables also positively affect the degree of privatization of listed companies in China.
文摘This article aims to examine the relationship between the quality of an institutional environment and the characteristics of entrepreneurial activities within the context of China.An event study was conducted to investigate the impacts of the announcement of the Forbes China Rich List on prices of the shares associated with entrepreneurs on the list.This article concludes that the quality of an institutional environment is greatly negatively related to unproductive entrepreneurial activities.
文摘The global economic uncertainty is mounting.Governments need to respond with supporting measures for long-term external environment changes as they lower tax burden to attract working capital.Based on the asymmetric tax competition theory,this paper constructs a theoretical model of tax burden,institutional transaction costs and FDI flow.It is found that one country’s strength of institutional environment makes its equilibrium tax rate higher than that of another within certain limits of market size.Based on the data of 199 countries and regions from 2005 to 2018,this paper conducts an empirical analysis,proving that favorable institutional environment narrows the negative impact of tax burden on FDI fl ow.Moreover,it is showed that in small-market,low-income countries and regions,tax burden level has a larger negative impact on foreign direct investment(FDI)when institutional environment produces no positive impact;in large-market,high-income countries,the negative impact of tax burden is relatively weak but the institutional environment shows largely positive impact.This paper contributes some policy recommendations on how to make use of and improve institutional environment to meet challenges and impacts of the international economic climate.
文摘Stock price crashes damage China’s macro-financial stability,restrict economic growth,and can lead to huge losses in wealth for investors.Therefore,how to reduce the risk for stock price crashes is an important theoretical and practical issue.This paper mainly studies the effects of the institutional environment that creates risks for stock price crashes.Using China’s non-financial A-share listed companies from 1997 to 2012 as an example,this paper finds that the lower the level of government intervention is,the better the legal environment is,the faster the market process in business area is,then the lower the risks for stock price crashes will be.To solve the endogenous problem between the institutional environment and the risk of a stock price crash,this paper uses the number of seaports and whether the commercial ports or leased territories are opened after the first Opium War in Qing Dynasty as instrumental variables of the institutional environment.We find that the above conclusion is still valid with the method of 2SLS regression.Furthermore,this paper also finds that the government intervention index,the legal environment index,and the market index are negatively related to stock price synchronicity to a significant degree.These conclusions illustrate that the institutional environment is an important factor in the healthy and stable development of the capital market,which has important implications for policy markers or regulators to develop policies to promote the stable development of the stock market,to control market risk of listed companies,and to make investment decisions.
文摘In most developing countries, governments attempt to enforce the movement from analogue to digital for all their sectors, from public to private. These technological advancements have been noted to bring necessary and unavoidable changes to businesses and learning environments. Higher learning institutions have adopted various e-learning systems to support learning, research, and publication activities to stay competitive in global academic systems. However, most public higher learning institutions in Tanzania lag behind in the adoption of these systems. Thus, research shows a failure of these institutions in utilising the full benefit that today’s Information and Communication Technology (ICT) can offer in learning environments. Thus, this study examines factors affecting the adoption of such a system in developing countries like Tanzania, taking the Institute of Accountancy Arusha (IAA) as a case study. The study used a mixed methodology where thematic and descriptive analysis was used to analyse both qualitative and quantitative research data. The study population was 187 teaching staff, a sample size of 126 was obtained, and 157 study participants were involved in the study. The study found that factors affecting the adoption of e-learning systems in public higher learning institutions in Tanzania include lack of ICT infrastructure, lack of technical and managerial support and lack of computers and e-learning knowledge among facilitators. Thus, the study recommended investments in adequate and reliable ICT facilities, high intermate speed and bandwidth, and policies that support e-learning and training programs about e-learning knowledge and use. Also, this study recommends the use of the Multi-Factors Adoption Model (MFAM11) for the successful adoption of an e-learning system in public higher learning institutions in Tanzania.