scholarly journals The role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member's behavior in Lebanese companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Manale Abdo ◽  
Khalil Feghali ◽  
Mona Akram Zgheib
Keyword(s):  
Emotional Intelligence ◽  
Personality Traits ◽  
Social Interactions ◽  
Internal Control ◽  
Practical Implication ◽  
Small Sample ◽  
Effective Control ◽  
Content Type ◽  
Control Framework ◽  
Audit Team

PurposeThis paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies.Design/methodology/approachThe goal of this study is to decide whether there is a connection between “emotional intelligence” and perceived efficacy of “internal control” in Lebanese organizations. For the benefit and purpose of this research, a quantitative methodology will be applied. The data was collected by the use of self-directed and pre-coded questionnaires to test hypotheses made, making it a deductive research.FindingsThe findings showed that the personality traits of the members of the audit team play a key role in cultivating a control climate that is more conducive to effective control. Moreover, personality traits were key in boosting trust and openness in communication that can be seen as antecedents to having a system where all key auditing professionals within the organization can cooperate to boost the effectiveness of the internal control framework. These personality traits amplified the impact of the EI of audit manager on the overall effectiveness of the COSO framework, thus leading to improved efficiency of internal controls.Research limitations/implicationsThe exploratory aspect of this study have shown results that are general but create a basis for future comprehensive researches. This study was limited to a relatively small sample, due to the small size of Lebanon and due to the Pandemic that has limited our access to more data. This research did not regulate other relevant variables such as gender, experience, educational level and age. Nevertheless, the importance of the findings is they ascertain that internal control is not a rigid technical function that is primarily concerned with accounting and financial disciplines, rather it extends to organizational psychology and behavior.Practical implicationsThe practical implication of studying EM and personality in Lebanese organizations is to describe and understand how it affects the effectiveness of the internal control and thus the survival of the organization. When organizations are aware of such a strong impact, they will try to increase their maturity level in this regard and further seeks more efforts in tackling the EI aspect. As a summary, the practical implication of this paper is to understand how all those variables affect the effectiveness of the internal control and thus the survival of the organization.Social implicationsThe subject of this study consists of many human-related aspects such as personality and human behavior. Once these elements are combined with the internal control framework, it will have an added value at the social level by enhancing the behavior of people and their perception of others' emotions and oneself emotions, in addition to improving their performance which reflects on enhancing the overall organizational performance. Studying EI allows to understand and manage emotions in order to create positive social interactions. The benefits of EI are vast in terms of personal, academic and professional success.Originality/valueDue to the lack of research on this topic, this research will contribute to explore the field. Future studies will benefit from this analysis while using a larger sample. Future work should aim to include not only auditors but all staff of the company. Further research is required to decide whether the results of this analysis are generalized across various positions and industries and to determine whether EI is the only influential aspect involving a significant number of social interactions. In addition, this article can be used as a basis for the implementation of internal control with a COSO framework that involves the EQ of everyone in the organization.

Corruption as distinct crime: the need to reconceptualise internal control on controlling bureaucratic occupational fraud

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ach Maulidi ◽  
Jake Ansell
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Controls ◽  
Financial Statement Fraud ◽  
Content Type ◽  
Practical Applications ◽  
Occupational Fraud ◽  
Asset Protection ◽  
Control Framework

Purpose The purpose of this study is to provide theoretical guidance that enables local governments to deal with occupational fraud. Design/methodology/approach The quantitative approach is used to examine the efficacy of the Committee of Sponsoring Organisations of the Treadway Commission (COSO) internal control framework in tackling occupational fraud in local government. To achieve the goals, the authors performed a survey of the Indonesian auditor institutions. Findings It is not appropriate to argue that all types of local government fraud can be deterred by a single internal control. The study suggests that COSO internal controls are not effective for dealing with corruption cases. However, the authors do find the efficacy of those controls are obvious for controlling asset misappropriation and financial statement fraud. This result indicates that if the COSO internal control framework is only designed for routine financial control and asset protection, it significantly and negatively influences its efficacy to deal with occupational fraud. This study has both theoretical and managerial implications, discussed separately. Originality/value In the field of prevention, the authors cannot make generalised theories and approaches for dealing with occupational fraud. Whilst previous authors have offered fraud deterrents in terms of internal controls, they have failed to realise the need to understand their effectiveness for particular forms of fraud. This paper sheds light on the effectiveness of internal controls in achieving their goals. This has both practical applications and stimulates theoretical insights.

Relationship between personality traits and digital literacy skills: a study of university librarians

2020 ◽  
Vol 36 (2) ◽  
pp. 191-206
Author(s):  
Shamshad Ahmed ◽  
Tariq Rasheed
Keyword(s):  
Personality Traits ◽  
Digital Literacy ◽  
Computer Literacy ◽  
Practical Implication ◽  
Pearson Correlation ◽  
Literacy Skills ◽  
Content Type ◽  
Relationship Of ◽  
The Relationship ◽  
Library Professionals

Purpose This study aims to examine the relationship between personality traits and digital literacy skills among university librarians of Punjab, Pakistan. Design/methodology/approach Five research hypotheses were established to achieve the study objectives. Two instruments; namely, “big five inventory (BFI)” scale of personality traits and a structured questionnaire of digital literacy skills (library literacy, computer literacy, tool literacy, information retrieval literacy and research support literacy) were used to collect the data. Pearson correlation test and correlation research design were used to examine the relationship between digital literacy skills and personality traits of university librarians. Findings The findings of the study revealed significant relationships between personality traits and all digital literacy skills. The study concluded that librarians having the extraversion trait are more inclined toward digital literacy skills and they can perform well in the libraries as compared to professionals with other traits. Research limitations/implications This study measures the digital literacy skills among the librarians of “higher education commission” recognized universities of Punjab, Pakistan. The study conclusions and findings are limited in scope to only the librarians of these universities. Such topic has no previous research. Practical implications This study has practical implication for university libraries, library associations, librarians and library professionals. The results of the study are also useful for librarians to acquire digital literacy skills, which are necessary in the current digital environment to manage the libraries. Social implications Library professionals can get digital literacy skills to face the challenges of digital age. Originality/value Some researchers examined the relationship of personality traits with the social networking sites, internet addiction, knowledge sharing behavior, information seeking behavior and academic performance. This study in particular identified the relationship of personality traits with the digital literacy skills, which are essential for managing the libraries. It helps libraries to find suitable library professionals and also help managers in assigning the duties based on these personality traits and digital literacy skills.

Corporate governance and the information system: how a framework for IT governance supports ERM

2014 ◽  
Vol 14 (3) ◽  
pp. 320-338 ◽  
Author(s):  
Michele Rubino ◽  
Filippo Vitolla
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Internal Control ◽  
It Governance ◽  
Enterprise Risk Management ◽  
Content Type ◽  
Enterprise Risk ◽  
Control Framework ◽  
Internal Control System ◽  
A Company

Purpose – The purpose of this paper is to illustrate how information technology (IT) governance supports the process of enterprise risk management (ERM). In particular, the paper illustrates how the Control Objectives for Information and related Technology (COBIT) framework helps a company reach its objectives by integrating and supporting the Enterprise Risk Management by the Committee of Sponsoring Organizations (COSO ERM) framework. Design/methodology/approach – This paper explains how the integration between the two frameworks (COSO ERM and COBIT 5) can represent, for any organization, a good way to achieve the objectives of internal control and risk management and, more generally, corporate governance. Findings – The paper identifies some gaps in the COSO ERM and illustrates how the COBIT framework facilitates the implementation of an adequate system of internal control. Originality/value – The originality of the work presented here is in analyzing the COBIT 5 together with the COSO ERM framework. This paper highlights that is not enough to apply only an internal control framework for achieving the risk management and internal control system objectives. An IT governance framework, such as COBIT 5 is proposed as a tool that support risk management in order to develop an adequate system of internal control.

Leading nurses: emotional intelligence and leadership development effectiveness

2017 ◽  
Vol 30 (3) ◽  
pp. 217-232 ◽  
Author(s):  
Kerri Anne Crowne ◽  
Thomas M. Young ◽  
Beryl Goldman ◽  
Barbara Patterson ◽  
Anne M. Krouse ◽  
...  
Keyword(s):  
Emotional Intelligence ◽  
Transformational Leadership ◽  
Nursing Home ◽  
Leadership Development ◽  
Nursing Homes ◽  
Small Sample Size ◽  
Small Sample ◽  
Nurse Leaders ◽  
Content Type ◽  
Nursing Home Facilities

Purpose The purpose of this paper is to examine the effectiveness of an emotional intelligence (EI) and leadership development education program involving 20 nurse leaders at nursing homes. Also, it investigates the relationship between EI and transformational leadership. Design/methodology/approach Three research questions are posed. Correlation analysis and t-tests were conducted to answer the questions posed. Findings The findings of this paper indicate that the EI educational development was effective, while the personal leadership development was not. The data also showed a positive significant relationship between EI and transformational leadership. Research limitations/implications This paper is limited by the small sample size; thus, a causal relationship between EI and leadership could not be investigated. Additionally, the sample was not randomly selected because of the commitment needed from the participants. Furthermore, the paper was focused on nurse leaders in nursing homes, so it may not be generalizable to other populations. Practical implications With the increasing need for nursing home facilities and the limited training generally provided to nurses who move into managerial roles in these facilities, it is critical for organizations to understand the effectiveness of educational programs that exist. Moreover, the findings of this paper may provide information that would be useful to others who wish to develop EI and/or leadership education for nurses. Originality/value While much research exists on EI and transformational leadership, little of this research focuses on nurses in nursing home facilities. Thus, this paper fills a gap in the literature.

Personality traits and motivation of individual investors towards herding behaviour in Indian stock market

Kybernetes ◽  
2019 ◽  
Vol 49 (2) ◽  
pp. 384-405
Author(s):  
Sharda Kumari ◽  
Bibhas Chandra ◽  
J.K. Pattanayak
Keyword(s):  
Stock Market ◽  
Personality Traits ◽  
Structural Equation ◽  
Small Sample ◽  
Individual Investors ◽  
Motivating Factors ◽  
Content Type ◽  
Emotional Factors ◽  
Cognitive Capability ◽  
Indian Stock Market

Purpose The purpose of this paper is to investigate the relationships between personality, motivating factors and herding behaviour of individual investors. Investors’ personality has been classified consonant to the personality traits (compliant, aggressive and detached) encapsulated in Horney’s tripartite model. Design/methodology/approach To carry out this study, the author surveyed 363 individual investors of the Indian stock market using a structured questionnaire. Structural equation modelling is used to empirically test the relationships between personality, three motivating factors (cognitive capability, emotional factors and social factors) and herding behaviour. Findings The result reveals that, expect compliant personality, none shows proclivity towards herding behaviour. Investors possessing compliant personality are more influenced by social motivating factors; however, cognitive factor motivates aggressive personality, inhibiting herding behaviour. Furthermore, investors having detached personality are not influenced by any motivating factors of herding. Research limitations/implications The limitation is the difficulty in generalizing the results to overall country populations as the Indian stock market has a huge turnover every day, and the author’s survey consisted of only small sample of individual investors. Practical implications The outcomes of this study could possibly unveil a new insight to discern the behaviour of individual investors in the Indian stock market. Originality/value The influences of personality on investment choices have been investigated before, but the influence of personality specifically on herding behaviour has not being adequately investigated in an emerging economy like India, as very scanty literature is available on the influence of personality on herding behaviour. The study addresses this gap and further explores the association of personality with different motivating factors that cause herding bias.

Host-guest interactions between first-generation immigrants and their visiting relatives: social exchange, relations of care and travel

2017 ◽  
Vol 11 (3) ◽  
pp. 406-420 ◽  
Author(s):  
Robert Charles Capistrano ◽  
Adam Weaver
Keyword(s):  
New Zealand ◽  
Social Interactions ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
The Philippines ◽  
Small Sample ◽  
Exchange Theory ◽  
Content Type ◽  
The Social ◽  
Host Families

Purpose This paper aims to examine the social interactions between Filipino immigrant-hosts residing in New Zealand and their visiting relatives (VRs) or guests from the Philippines using social exchange theory to understand their experiences. Design/methodology/approach This qualitative, multi-sited study used in-depth interviews to examine social interactions between Filipino immigrant-host families in New Zealand and their respective visiting relatives from the Philippines. Findings Hosting VRs reflects aspects of social exchange theory, and the interdependence and familial obligations related to VR travel demonstrate mutual relations of care. Maintaining relations of care within the family is an ongoing process involving intergenerational relationships that bind together immigrant-host families and their VRs. Research limitations/implications The conceptualization of the social interactions between immigrants-hosts and VRs is not generalizable owing to the small sample size and lack of representativeness. However, despite a small sample, this qualitative inquiry uncovered a series of personal meanings and understandings attached to the maintenance of familial bonds. Practical implications As immigrant-receiving countries become more culturally diverse through migration, research about other cultures will assist tourism planners in understanding the values and actions of a more varied array of residents. A better understanding of travel experiences and interactions between immigrants and their guests may provide marketers with insights into host-guest dynamics within a VR context, thus potentially enabling tourism marketers to create better marketing campaigns. Social implications Future studies may be undertaken from non-Western and Western perspectives that examine the social interactions between hosts and guests in the context of VR travel. Very little research has been conducted that addresses the meanings and understandings attached to these interactions from the perspectives of both hosting and visiting groups. This research highlights the importance of families in tourism, a contrast with the relative blindness of tourism scholarship toward relations of domesticity and sociality. Originality/value What separates the social interactions between family members in the context of visiting friends and relatives travel from the traditional host-guest paradigm is that it does not involve strangers. This study uses social exchange theory to examine social interactions between hosts and guests who are familiar with each other.

scholarly journals Resilience for sustainability as an eco-capability

2017 ◽  
Vol 9 (5) ◽  
pp. 581-599 ◽  
Author(s):  
Ana Augusta Almeida Souza ◽  
Marlon Fernandes Rodrigues Alves ◽  
Nayele Macini ◽  
Luciana Oranges Cezarino ◽  
Lara Bartocci Liboni
Keyword(s):  
Role Models ◽  
Dynamic Capabilities ◽  
Practical Implication ◽  
Small Sample ◽  
Organizational Resilience ◽  
Content Type ◽  
Human Aspects ◽  
Shared Culture ◽  
Practical Implications

Purpose This paper aims to identify the dynamic capabilities that foster organizational resilience towards sustainability. Design/methodology/approach The study is a qualitative multi-case study with Brazilian manufacturers of different industries that provides an in-depth exploration of underlying dimensions towards resilience for sustainability. Findings The results indicate that to develop organizational resilience towards sustainability, both in theory and in practical terms, the actions required are long-term plans, regular meetings, benchmarking, communication between areas and distinct hierarchies, partnerships and eco-efficient actions. Regarding human aspects, the leader’s behaviour and shared culture are the means to encourage, educate and exemplify sustainability for all in the organization. Research limitations/implications The study has limitations in the form of a small sample size. The implications indicate a relationship between resilience and dynamic capability for sustainability. In other words, resilience develops organizational, human and technological capabilities for sustainability. Such results can improve the organizational strategy construction methods towards sustainability development. Practical implications The study has two practical implications for companies to continue working for sustainability. The first practical implication is the need to work the processes that are aimed at the exchange of information both internally and externally to the organization. It has been seen in managers’ speeches that creating ways to listen to employee suggestions could make important resource-saving discoveries and release waste. Another important source of information for improvement of operations is to listen to civil associations and industry and non-governmental organizations, as well as participate in events, lectures and discussion forums. The second practical implication is the need to work with the human side of the organization; sustainability needs to be a part of the worker’s daily life, and it needs to become common to them of the need to reflect on how to improve sustainability of processes for which they are responsible. To achieve this goal, companies need to work the pillar of cohesion resilience, emphasizing the behaviour of leaders (role models) and organizational culture. Social implications The comparative case analysis shows some practices that are able to induce good environment and provide social and organizational benefits, namely, long-term plans, regular meetings, benchmarking, communication between areas and distinct hierarchies, partnerships, eco-efficient actions, behaviour of leaders and shared culture among members of the organization. These practices are the means to encourage, educate and exemplify sustainability for all in the organization. Originality/value The originality of this paper is to bring together two streams of the literature, namely, resilience and dynamic capabilities, in the context of sustainability. Drawing on this approach, the study provides a new conceptual model with empirical evidence of key aspects of resilience for sustainability as an eco-capability.

scholarly journals Online education during COVID-19: perception of academic stress and emotional intelligence coping strategies among college students

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yamini Chandra
Keyword(s):  
Emotional Intelligence ◽  
Online Education ◽  
Coping Strategies ◽  
Research Study ◽  
Large Population ◽  
Academic Stress ◽  
Small Sample ◽  
Virtual Space ◽  
Content Type ◽  
Chi Square Analysis

PurposeDue to COVID-19 pandemic, the government around the world has closed all the educational institutions to control the spread of disease, which is creating a direct impact on students, educators and institutions. The sudden shift from the physical classroom to virtual space is creating a disruption among students. The purpose of this study was to analyze the perception of academic stress experienced by students during current online education and coping strategies using emotional intelligence adopted by them.Design/methodology/approachUsing a purposive sampling method, data were collected on a sample of 94 students pursuing undergraduation and postgraduation from two Indian cities, Ahmedabad, and Mumbai. The survey was conducted using two online questionnaires, Perceptions of Academic Stress Scale and Emotional Intelligence Scale and analyzed using descriptive statistics with chi-square analysis. A telephonic discussion was also conducted with some respondents to understand different coping strategies used by them to handle the stress.FindingsThe findings indicated significant differences were observed between the fear of academic failure and online and home environment among male and female students. Many of them have started diverting themselves to various creative activities and taking up courses that are helping them to learn new technical skills. By using emotional intelligence and distancing from boredom and depressive thoughts, students were trying to cope with negative effects arising from the current pandemic situation.Research limitations/implicationsThis research study will be beneficial to educators, scholars, students, parents and will add a contribution to its field. However, the key factors studied were limited to a small sample from selected institutions and cities, which cannot be used to generalize to a large population.Practical implicationsThe findings of this paper will be useful to assess the key challenges of online education especially at the time when it is the only option.Social implicationsThe findings of this paper will be beneficial to understand the academic stress experienced by students and how a cultural and educational modification will be implemented.Originality/valueThis research study was conducted during the lockdown in India (April–May 2020), and the results derived through it are original in nature.

Emotional intelligence, management of subordinate’s emotions, and leadership effectiveness

2018 ◽  
Vol 39 (5) ◽  
pp. 592-607 ◽  
Author(s):  
Peter Edelman ◽  
Daan van Knippenberg
Keyword(s):  
Emotional Intelligence ◽  
Personality Traits ◽  
Cognitive Ability ◽  
Big Five ◽  
Leadership Effectiveness ◽  
Big Five Personality Traits ◽  
Assessment Center ◽  
Big Five Personality ◽  
Content Type ◽  
The Relationship

Purpose The purpose of this paper is to address two of the major questions in the relationship between emotional intelligence (EI) and leadership effectiveness: does EI conceptualized and assessed as an ability influence leadership effectiveness when controlling for cognitive intelligence and Big Five personality traits? And, what are mediating processes in this relationship? Design/methodology/approach Ability test data for EI for 84 leaders in an assessment center were used to predict unobtrusive observations of leader responses to subordinate’s emotions in a role play, and expert ratings of leadership effectiveness, controlling for cognitive ability and Big Five personality traits. Findings EI predicted the appropriateness of leader responses to subordinate’s emotions, and these responses mediated the relationships of EI and leadership effectiveness, controlling for cognitive ability and Big Five personality traits. Research limitations/implications The assessment center context represents a relatively artificial environment and follow-up research in field settings would be particularly valuable. Practical implications EI can be assessed as a selection tool for leadership positions. Leadership development programs can also focus on developing the skills associated with EI. Originality/value The study provides stronger evidence for the relationship between EI and leadership effectiveness than previous research, bolstering the confidence in conclusions regarding this relationship. The study also contributes to the development of process models of the influence of EI on leadership effectiveness by providing evidence regarding mediation.

Internal control over financial reporting: opportunities using the COBIT framework

2014 ◽  
Vol 29 (8) ◽  
pp. 736-771 ◽  
Author(s):  
Michele Rubino ◽  
Filippo Vitolla
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Interdisciplinary Approach ◽  
Content Type ◽  
Sarbanes Oxley ◽  
Public Company ◽  
Control Framework ◽  
Material Weaknesses ◽  
Technical Issues ◽  
Or Organization

Purpose – The purpose of this paper is to analyze how the COBIT framework, integrated within the internal control framework, enables improvement in the quality of financial reporting while helping to reduce or eliminate the material weaknesses (MWs) of internal control over financial reporting (ICFR). The Control Objectives for Information and Related Technology (COBIT) model is a framework for information technology (IT) management and IT governance. It is a supporting toolset that allows managers to bridge the gap between control requirements, technical issues and business risks. Preliminarily, the analysis in this paper illustrates how the Committee of Sponsoring Organizations (COSO) framework impacts on the MWs, highlighting strengths and weaknesses. This paper shows how these limits can be overcome with the use of the COBIT framework. Design/methodology/approach – This is a conceptual paper that aims to highlight the relationship between COBIT and COSO, by illustrating how the IT processes reduce or eliminate the main MW categories. Findings – The analysis indicates that the implementation of the COBIT framework, or more generally the adoption of effective IT controls, provides important benefits to the entire company or organization. IT control objectives have a direct impact on the IT control weaknesses and indirectly on the other categories of material weaknesses. Practical implications – The adoption of the framework allows managers to implement effective ICFR. In particular, the COBIT approach provides managers with a more evolved tool in terms of compliance with the Sarbanes–Oxley Act requirements. This framework also improves the reliability of financial reporting in relation to the requirements of Public Company Accounting Oversight Board’s Auditing Standards No. 2 and 5. Originality/value – The analysis provides an interdisciplinary approach, connecting accounting and information systems themes, and suggest solutions and tools than can help managers to address the internal control weaknesses. This paper addresses an area of relevance to both practitioners and academics and expands existing accounting literature.

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