scholarly journals Transformational Leadership Model & Marketing Supporting the Rall of Auditor According to Job Ethics and International Accounting Standard

2021 ◽  
Vol 12 (5) ◽  
pp. 1497-1511
Author(s):  
Atared Saad Jebur AL-Mashhadi, Et. al.
Keyword(s):  
Transformational Leadership ◽  
Transformative Leadership ◽  
International Standards ◽  
Leadership Role ◽  
Accounting Standard ◽  
Leadership Model ◽  
Economic Unit ◽  
The Arts ◽  
Differences Of Opinion ◽  
International Accounting Standard

The research includes (an exploratory study of economic units in Iraq after the year 2003). The aims of our study can be clarified through the following questions: First: Does the exercise of the supervisory role in the economic unit require an important and essential role for the auditor based on the transformational leadership and self-marketing component. Second: Exercising the supervisory role in the economic unit requires adopting the arts of self-marketing for the accounts auditor to convey the content of his ideas and his method of work. Third: Does the application of international standards require the auditor’s involvement in a transformative leadership role, in order to reduce tensions and differences of opinion regarding the application of the mentioned standards. Fourth: Do workers in the various departments of the economic unit and mainly in the accounting departments need to be directed and led towards the new reality of applying international standards, or not.

scholarly journals Transformative Leadership of Wali Nagari Pakan Sinayan Banuhampu Agam Regency in Achieving The Achievement of Nagari Rancak in 2018

2021 ◽  
pp. 36-47
Author(s):  
Annisa Aulia Putri ◽  
Syamsu Rizaldi ◽  
Ria Ariany
Keyword(s):  
Transformational Leadership ◽  
Descriptive Analysis ◽  
Transformative Leadership ◽  
Participatory Planning ◽  
Analysis Approach ◽  
Leadership Model ◽  
The Past ◽  
Second Period

Nagari Pakan Sinayan has been led by H.S. Dt. Kayo Nan Kuniang for the past two periods. In the first period, Wali Nagari Pakan Sinayan won the Provincial Wali Nagari competency competition. Whereas for the second period, Wali Nagari Pakan Sinayan succeeded in bringing Nagari Pakan Sinayan to an achievement as Nagari Rancak in West Sumatera. This article aims to describe and analyze the leadership of Wali Nagari Pakan Sinayan in achieving achievements as Nagari Rancak. Problems are analyzed using the four components of transformative leadership by Robbins and Judge. The method used is qualitative with a descriptive analysis approach. The results showed that Wali Nagari Pakan Sinayan Banuhampu District Agam Regency has implemented a transformative leadership model. Wali Nagari Pakan Sinayan pays attention to the community and draws himself closer to sitting together with the community not only in official forums. Furthermore Wali Nagari Pakan Sinayan also implemented participatory planning to stimulate the community to issue ideas in development. Furthermore, Wali Nagari is a figure that motivates and gives influence to all nagari communities. Wali Nagari pays attention without distinguishing the jorong who supports him or not in the Nagari Election. Keywords: Transformational Leadership, Wali Nagari, Nagari Rancak

scholarly journals The Conformity Level of Income Tax Accounting In Jordan with the Requirements of the International Accounting Standard IAS (12) in Terms of Taxable Temporary Differences’ Recognition

2017 ◽  
Vol 10 (5) ◽  
pp. 51
Author(s):  
Ahmad Adel Jamil Abdallah
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Financial Statements ◽  
International Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
Accounting Standard ◽  
Foreign Companies ◽  
International Accounting Standard ◽  
Tax Accounting

The present study aimed to measuring the conformity level of income tax accounting in Jordan with the requirements of ISA (12), and because of increasing to apply the international standards by local and foreign companies in Jordan and Jordanian legislations it’s appear gap between the accounting profit and the tax profit caused Taxable temporary and permanent differences. The study seeks to achieve set of goals represented by studying and analyzing the   compatibility level of income tax accounting by a questionnaire was distributed to 100 income and sales auditors working in the senior and moderate Taxpayers, directorates 85 questionnaires were retrieved and eighty were valid for the study’s purposes, the major results that is the study found the income tax accounting in Jordan does not adhere to the requirements of most of the international accounting standards as there were no presentation to the financial statements, and There was no recognition of Taxable temporary differences and deductible temporary differences (the differences between accounting profit and taxable profit) in the income tax accounting in Jordan.

COACHING CORE COMPETENCIES AS THE KEY SOFT SKILL FOR SUCCESSFUL HUMAN RESOURCES MANAGEMENT

2017 ◽  
Author(s):  
Serhii Kubitskyi ◽  
◽  
Oksana Chaika ◽  
Keyword(s):  
Transformational Leadership ◽  
Human Resources ◽  
Core Competencies ◽  
Human Resources Management ◽  
Soft Skill ◽  
Leadership Model ◽  
Resources Management ◽  
Hr Management ◽  
Or Organization ◽  
A Company

This paper aims at considering the well-known triad of What? How? Why? somewhat anew by suggesting looking at transformational leadership for successful human resources management through the lens of coaching core competencies as the key soft skill. Arising as the strategic approach to the effective management of people, well-thought human resources management that rests on a leadership model definitely enables management of a company or organization to move ahead of the curve and gain a firm foothold in the job market. The transformational leadership model fits the framework of the research and links to the contrastive line between management and leadership.It is emphasized that management processes focus on (i) maintaining and (ii) improving performance at work, on the one hand, and on the other, unlike management, the transformational leadership model focuses on the benefits of visionary thinking and bringing about change. Following the goal in the subject matter associated with successful HR management, the Golden Circle of What? How? Why?introduced by Simon Sinek finds its way in the description analysis. The Why? sectionopens the idea for successful HR managementto move further to What?section and is accompanied with How? section in the end. The final part of the findings embodies 11 current core competencies of coaching, which illustrate how the ways of implementing the soft skills in workplace may increase HR performance, enhance seamless communication among employees and management, drive change and welcome innovation.The four objectives for successful HR management: (i) drive change within a company or organization, (ii) encourage and motivate people for personal and corporate growth and development, (iii) employ innovation including modern technologies, and (iv) lead by example, correspond to the four cornerstones in the framework for successful company or organization management via transformational leadership. They are: (i) create an inspire vision of the future for the company’s (organization’s) employees, (ii) motivate the staff to live by and deliver the vision, (iii) manage delivery of the vision, (iv) attract and retain high-class professionals and young talents, build up strong and competitive teams, create and grow ever-stronger, trust-based relationships with the employees. The toolkit of ways, techniques and approaches may derive from the current core competencies in coaching that can be groupedsimilarly to the ICF ones as follows: (i) foundation, (ii) co-creating the relationship, (iii) communicating effectively, and (iv) cultivating learning and growth.

Prototipe Kepemimpinan Kiai di Pesantren Modern

2021 ◽  
Vol 3 (3) ◽  
pp. 320-331
Author(s):  
Rusdiono Mukri ◽  
Abas Mansur Tamam
Keyword(s):  
Transformational Leadership ◽  
Qualitative Methods ◽  
High Performance ◽  
Boarding Schools ◽  
Leadership Model ◽  
Leadership And Management ◽  
Philosophy Of Life ◽  
Management And Leadership ◽  
Transparency And Accountability ◽  
Descriptive Qualitative

This study aims to determine the implementation of the management and leadership of kiai Pondok Modern Darussalam Gontor in order to continue to exist and even become a prototype of leadership and management of modern Islamic boarding schools in Indonesia. The study used descriptive qualitative methods which were carried out by collecting data obtained from documentation, observation and interviews, and supported by literature studies, both from books and journals. The results of the study show that the modernity of Pondok Gontor is seen in the implementation of management which is different from Islamic boarding schools in general. Gontor's management is carried out based on the principles of transparency and accountability as well as togetherness. Pondok Gontor adheres to a collective, democratic, and transformational leadership model. This leadership model is proven to be able to bring about change in every student and teacher to achieve high performance. Through its vision and mission, Pondok Gontor strives to produce strong and solid leaders, leaders who have a noble soul and philosophy of life, correct values and are involved in the totality of life in the boarding with high discipline.  

Leadership approaches for modern nursing practice

2021 ◽  
pp. 1-5
Author(s):  
Peter Ellis
Keyword(s):  
Emotional Intelligence ◽  
Transformational Leadership ◽  
Nursing Practice ◽  
Contingency Theory ◽  
Leadership Role ◽  
Knowledge And Skills ◽  
The Core ◽  
Leadership Approaches ◽  
Cardiovascular Care

This article identifies leadership as a key responsibility of all nurses, including those working in cardiovascular care—whether they are in a leadership role or whether they have to exercise it in their practice. It identifies that, contrary to early theories, leadership knowledge and skills may be taught and learned. It identifies the core definitions of leadership as being influenced by the person, result, position, purpose or process. It goes on to discuss two key approaches to leadership that suit modern nursing practice: contingency theory and transformational leadership. These approaches are demonstrated as pertinent to modern nursing practice because they focus on the development of people and the team, and require emotional intelligence.

TRANSFORMATIONAL LEADERSHIP IN IMPROVING LECTURER PERFORMANCE AT MUHAMMADIYAH HIGHER

2021 ◽  
Vol 1 (3) ◽  
pp. 171-178
Author(s):  
Saipul Wakit ◽  
Indah Yuliana ◽  
Indah Yuliana
Keyword(s):  
Transformational Leadership ◽  
Leadership Style ◽  
Transformative Leadership ◽  
Intellectual Stimulation ◽  
Design Data ◽  
Technical Ability ◽  
Individual Consideration ◽  
And Performance ◽  
Transformational Leadership Style

The transformational leadership style in higher education has four indicators carried out by the rector. These indicators include exemplary attitudes, inspiring motivation, intellectual stimulation and the rector's consideration for lecturers. Practically, the purpose of this article is to find out how the rector provides examples, inspires motivation and individual considerations in improving the performance of lecturers at Muhammadiyah universities. The operational research method uses a qualitative approach with a phenomenological case study design. Data collection activities were carried out by means of observation, interviews with informants, and extracting information from documents. To ensure the validity of the research data, several methods are used, namely credibility, transferability, dependability and confirmability. The results of the study explain that transformative leadership in Muhammadiyah universities objectively has provided an example with several things that are applied in attitudes, ideas, behavior and performance. While motivation is carried out by the Chancellor of the lecturers in several ways, namely through behavior, technical ability, supervision and policy. In stimulating the intellectuals of lecturers in several ways, namely to think modern and relevant, think forward and continue to make changes as well as productive, innovative, creative in carrying out tasks and performance. In individual consideration, the Chancellor is more humane towards lecturers, both in the work environment and in the community.

Behoefte aan leiderschap in organisaties: wie heeft het en waarom?

2004 ◽  
Vol 17 (3) ◽  
Author(s):  
Reinout E. de Vries ◽  
Robert A. Roe ◽  
Tharsi C.B. Taillieu ◽  
Nico J.M. Nelissen
Keyword(s):  
Organizational Leadership ◽  
Personal Characteristics ◽  
Leadership Role ◽  
Leadership Model ◽  
Situational Context ◽  
De Vries ◽  
Relative Prevalence

Who needs leadership in organizations and why? Who needs leadership in organizations and why? Reinout E. de Vries, Robert A. Roe, Tharsi C.B. Taillieu & Nico J.M. Nelissen, Gedrag & Organisatie, Volume 17, June 2004, nr. 3, pp. 204-226. Leadership literature most often deals with the leader and his/her effects on the performance and attitudes of employees. In contrast with these so-called leader-centred models, the follower-centred 'need for leadership' model focuses on the employee and his/her needs and wishes towards the leadership role. The model proposes that leadership effects are dependent on an employee's actual need for leadership. This article reviews the research on the effects of need for leadership on various individual and organizational leadership outcomes. Additionally, results of studies on the relative prevalence of various leadership needs – leadership functions that employees do and do not need – and predictors of need for leadership are presented. In particular, the article addresses the extent to which need for leadership is based on situational context or personal characteristics of the employee. Based on the findings presented here, the following is concluded: a) employees most strongly need a leader's 'connecting' function (to arrange things with higher management and to pass on information), b) leaders may have a different perception of employees' need for leadership than employees themselves, and c) need for leadership is mainly predicted by personal characteristics of employees, such as age, education, expertise and personality, and by the perceived style of the leader him-/herself.

Factor structure of the transformational leadership model in human service teams

2003 ◽  
Vol 24 (6) ◽  
pp. 803-812 ◽  
Author(s):  
Andrew N. Garman ◽  
Deborah Davis-Lenane ◽  
Patrick W. Corrigan
Keyword(s):  
Transformational Leadership ◽  
Factor Structure ◽  
Human Service ◽  
Leadership Model
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