Accounting
Jonathan Muterera; Julia Ann Brettle
Abstract
This study examines the underexplored link between auditor well-being and audit quality within the auditing profession, an area of critical importance for maintaining the integrity and effectiveness of audit processes. Despite extensive research on various determinants of audit quality, such as organizational ...
Read More
This study examines the underexplored link between auditor well-being and audit quality within the auditing profession, an area of critical importance for maintaining the integrity and effectiveness of audit processes. Despite extensive research on various determinants of audit quality, such as organizational factors, auditor competency, and technological support, there remains a significant gap in understanding the impact of auditor well-being, particularly as measured by established psychological scales like the Warwick-Edinburgh Mental Well-being Scale (WEMWBS). This research employs a quantitative approach, utilizing a structured survey instrument to collect data from 360 auditors across international accounting firms in three southern African countries. Through confirmatory factor analysis and structural equation modelling, this study provides empirical evidence supporting the positive relationship between auditor well-being and audit quality. The findings highlight the crucial role of auditor well-being in enhancing audit performance, underscoring the need for auditing firms to prioritize supportive work environments that foster auditor well-being. The implications of this research extend to organizational strategies and interventions aimed at improving auditor well-being, thereby contributing to the enhancement of audit quality and the overall integrity of the auditing profession.
Management
Ahmad Azmy
Abstract
This study describes an employee productivity model that has been implemented in the Darur Roja Vocational School. The approach used is descriptive qualitative and case studies. The process of collecting data through observation and interviews in making employee productivity models. Recruitment & ...
Read More
This study describes an employee productivity model that has been implemented in the Darur Roja Vocational School. The approach used is descriptive qualitative and case studies. The process of collecting data through observation and interviews in making employee productivity models. Recruitment & selection of employees is the initial process in obtaining human resources according to organizational needs. Training & development is an effort to fulfill employee competence according to educational demands. Employee productivity must always be strived to be able to compete with competitors to be able to achieve organizational expectations. The family culture is unique for vocational schools so that employee productivity can always be increased according to organizational achievements.
Yasas L. Pathiranage; Lakmini V. K. Jayatilake; Ruwan Abeysekera
Volume 7, Issue 9 , September 2020, , Pages 522-544
Abstract
Syntheses of existing literature provide a framework for a broader understanding of the current state of the organizational culture. This literature review synthesized the relevant literature pertaining to the role of organizational culture on business performance in a perspective of the corporate group. ...
Read More
Syntheses of existing literature provide a framework for a broader understanding of the current state of the organizational culture. This literature review synthesized the relevant literature pertaining to the role of organizational culture on business performance in a perspective of the corporate group. The literature review comprised various published sources on the role of organizational culture, such as journals, periodicals, seminal books, and other published materials. The review focused on the conceptualization, measurement and examines various dimensions of organizational culture on corporate performance. After analysis of a wide range of renowned literature, it was found that organizational culture has a strong impact on the organizational performance. Empirical evidences further showed that lack of cultural integration between member companies was a primary cause of failure in corporate groups. Therefore, it is ascertained that cultural enhancing would result performance enhancement. Business managers are recommended to establish an effective organizational culture in order to enhance corporate performance. Therefore, how an effective organizational culture is established to enhance the corporate performance can be recognized as a needed research scope. Moreover, this paper highlighted the prevailing theoretical and empirical gaps in the area of organizational culture towards corporate performance, and hence the findings may be useful for future similar studies.
Fatemeh Abdavi; Hasan Fateh; Sajjad Pashaie
Volume 5, Issue 6 , June 2018, , Pages 461-472
Abstract
The term "Customer Relationship Management" occupied a major place in recent studies in the field of sport because of the important role it appears to play in business competitions. The purpose of this study was to analyze the effects of Denison's model of organizational culture on customer relationship ...
Read More
The term "Customer Relationship Management" occupied a major place in recent studies in the field of sport because of the important role it appears to play in business competitions. The purpose of this study was to analyze the effects of Denison's model of organizational culture on customer relationship management in ministryof sports and youth in Iran. Data on organizational culture, dimensions of organizational culture (involvement, consistency, adaptability, and mission) and customer relationship management were gathered through two questionnaires that have been distributed among the employees of the department. Data analysis was performed using SPSS and Amos software. The analysis of the findings revealed that involvement (β=0.54) and consistency (β=0.22) had the highest and the least impact on organizational culture, respectively. On the other hand, the positive and significant effect of moderating role of organizational culture on customer relationship management was 99%. Therefore, it was concluded that organizational culture improves the overall performance of an organization and customer relationship management can be helpful to organize the existing customers based on their priority to the organization. Based on the findings, it is suggested that officials and administrators of the sports and youth departments should give their employees freedom to accept and perform their responsibilities. They are also supposed to set up standards of desirable performance in the organization, pay attention to the coordination of activities, and accept mistakes and consider them as opportunities for learning and acquiring skills.
