scholarly journals A Study of Accountant Required Skills to Have Efficient Participation in the Implementation of XBRL

The Winners ◽  
2012 ◽  
Vol 13 (1) ◽  
pp. 20
Author(s):  
Heshmatolah Asadizeidabadi
Keyword(s):  
Statistical Methods ◽  
Significant Relationship ◽  
Pearson Correlation ◽  
Maintenance Phase ◽  
Business Environment ◽  
Successful Implementation ◽  
Business Reporting ◽  
The World ◽  
Analyze Data

The role of the accountants in a business environment has been evolving over the years. Accountants need to have the implementation and maintenance skills of XBRL (extensible business reporting language) which is revolutionizing business reporting around the world, in the organization.  The present study encompasses two aspects. First, it addresses the role of the accountant during the implementation and maintenance phase. Second, it finds the characteristics and skills of accountants that can help them in a successful implementation and maintenance of XBRL. In order to collect the data a questionnaire has been used. To analyze data two statistical methods, Regression and Pearson correlation have been used. The results of the study confirm that there is a significant relationship between the participation of accountants and successful implementation of XBRL.

Enterprise and its Business Environment

2016 ◽  
Keyword(s):  
Business Environment ◽  
Solid Base ◽  
Business Enterprise ◽  
The World

A clear and insightful introduction to the world of business enterprise and the inner workings of the firm. It explores the role of entrepreneurs, consumers and businesses to understand how their roles affect the production and allocation of good and services and provides a solid base from which those new to the study of business can develop their own interests in relation to the most powerful economic and entrepreneurial forces shaping the world in which we live.

scholarly journals Research on the Application of E-commerce to Small and Medium Enterprises (SMEs): the Case of India

2019 ◽  
Vol 9 (3) ◽  
pp. 102
Author(s):  
Nguyen Xuan Trung ◽  
Dang Thai Binh ◽  
Dang Thi Thuy ◽  
Dong Thi Thuy Linh
Keyword(s):  
New Technologies ◽  
Small And Medium Enterprises ◽  
Digital Technologies ◽  
Business Environment ◽  
Indian Government ◽  
Role Of Government ◽  
The World ◽  
Fierce Competition ◽  
Medium Enterprises

SMEs account for a large propotion and play an important role in the development of each country in the world, including India. The globalization will bring many advantages for enterprises however SMEs will face fierce competition at the local, national and international level. In order to maintain and promote the important role of SMEs in the context of increased competition, SMEs have to change and adopt new technologies. E-commerce and digital technologies are bringing opportunities to help SMEs improve their competitiveness, narrow the gap with big enterprises thanks to their fairness and flexibility of the digital business environment. According to UNIDO (2017), India is one of the countries successfully applying e-commerce to SMEs. Contributing to this success is the important role of the Indian government. Therefore, this paper focuses on researching the application of e-commerce to SMEs in terms of the role of government in promoting and creating ecosystem for SMEs and e-commerce development.

scholarly journals Competitive intelligence: An instrument to enhance South Africa’s competitiveness

2014 ◽  
Vol 8 (2) ◽  
pp. 246-254 ◽  
Author(s):  
Wilma Viviers ◽  
M Muller ◽  
A Du Toit
Keyword(s):  
South Africa ◽  
South African ◽  
Business Environment ◽  
Competitive Intelligence ◽  
Business Sector ◽  
Academic Field ◽  
Global Competitiveness ◽  
The World ◽  
Private And Public

The case for Competitive Intelligence (CI) as an instrument that can enhance the competitiveness of South African companies and South Africa as a country is strong. Various global competitive rankings measurements have indicated over a number of years the areas in which competitiveness is lacking. Moreover, these rankings have indicated that South Africa has failed to improve its position year on year. The fact that the world is becoming increasingly competitive for South African entities is undisputed. Coupled with a fluctuating exchange rate and the country’s geographical proximity, this poses unique challenges facing South African managers who have to deal with various regulations and legislative matters. In order to create and sustain an effective knowledge economy and to enhance global competitiveness, South Africa however has to put appropriate strategies/measures in place to stimulate, encourage and grow knowledge practices. Competitive Intelligence (CI) as a means of making more sense of the competitive business environment and to identify opportunities and risks in time to act upon can be effectively used as a means to enhance competitiveness. Valuable lessons from successful CI practices in the business sector and government can be learnt from elsewhere in the world. CI should be investigated and adapted for South Africa’s business environment. It is therefore the aim of this article to first attempt to describe the role of CI in enhancing competitiveness, specifically in South Africa and secondly, to stimulate thought on how to secure momentum in enhancing CI as an academic field by developing relevant CI courses as well as demonstrating the value of CI to companies in South Africa through research and collaboration between academics and the private and public sectors. 

scholarly journals The Role Of Literacy In The Economic Growth Of Cameroon

2018 ◽  
Vol 14 (22) ◽  
pp. 25
Author(s):  
Dudjo Yen G. Boris ◽  
Sonkeng Germain ◽  
Njong Mom Aloysius ◽  
Tafah Edokat O. Edward
Keyword(s):  
Economic Growth ◽  
Significant Relationship ◽  
Poverty Reduction ◽  
Empirical Studies ◽  
Reduction Process ◽  
Literacy Rate ◽  
The World ◽  
The Relationship ◽  
Positive Effect

This paper focuses on how education contributes to economic growth. That is to say that there is a significant relationship between the variables of education and the economic growth of Cameroon. Education is therefore a priority for all nations. This shows the prominent place it occupies in the Constitution of almost every state. There are several studies that have focused on the relationship between education and economic growth of the microeconomic perspective, as macroeconomic, both theoretically and empirically. Empirical studies, which have been carried out everywhere around the world, do not agree with the fact that education has a positive effect on economic growth. The estimation results show that literacy rate, however, remains ambiguous and contradictory when OLS is going to GMM. Investing in Literacy is a challenge for development and it is the heart of poverty reduction process at all levels.

scholarly journals PERCEPTIONS AND ATTITUDES OF AIRLINE EMPLOYEES TOWARDS DIVERSITY. A QUANTITATIVE ANALYSIS

2020 ◽  
Vol 11 (2) ◽  
pp. 44-58
Author(s):  
MARIA NTOUMI
Keyword(s):  
Pearson Correlation ◽  
Occupational Status ◽  
Principal Component ◽  
Diversity Management ◽  
Simple Random Sampling ◽  
Perceptions And Attitudes ◽  
The World ◽  
Diversity Strategy ◽  
The Relationship

As the world tourism market is continuously changing, travel by air is considered the most widespread mode of mass international tourism. Considering new ways of management that airlines need to adopt in order to have a well trained and qualified management team, this survey explored the attributes of airline employees and their interactions with diverse customers, and identified the sufficient role of employees’ training and the advantages of diversity management. Simple random sampling method was applied to gather 309 airline employees’ questionnaires on their attitudes towards diversity. Descriptive and inductive analyses were used in order to present the obtained data. Principal Component Analysis was conducted to predefine three factors. Pearson correlation coefficient was applied to present the direction of the relationship between extracted factors and employee’s occupational status. Authors’ findings emphasise that airline employees seek a workplace with a friendly atmosphere that respects the diversity of employees and customers and they in their turn support airlines to operate over the comfort zone in order to achieve organisation’s goals and customers’ satisfaction. As the world keeps advancing, planning a diversity strategy should be the first step any modern-day organisation should explore prior to embarking anything related to a diverse workplace.

scholarly journals Digital storytelling in the world economy classroom

2021 ◽  
Vol 125 ◽  
pp. 04006
Author(s):  
Valerija Sergeevna Mincicova ◽  
Elizaveta Valentinovna Ogloblina ◽  
Asem Hekimoglu Naushabaeva
Keyword(s):  
Higher Education ◽  
World Economy ◽  
Digital Storytelling ◽  
Successful Implementation ◽  
Video Editing ◽  
Generation Z ◽  
The World ◽  
Different Types ◽  
Creative Group

This study aims to share the digital storytelling experience of higher education teachers including those using English as a Medium of Instruction. The methodology consists of giving a task to 130 students of bachelor course divided into 29 creative groups. Students created video stories on prearranged topics concerning the world economy agenda. We focused on analyzing the stages of project creation and the role of a teacher in the process, drivers of successful implementation of the digital storytelling, and compared the effectiveness of different types of classwork with digital storytelling. Thus, we conclude that such factors as the cohesion of the creative groups, ability to use video editing instruments and distribution of the tasks between members in the initial stages play the least important role in the successful implementation of the task, but at the same time can be most easily influenced and course-corrected by a teacher. The research also demonstrated that the potential to connect the topic with the own interests of the creative group, ability to present the result of work publicly and interest in the topic were the main drivers for success and involvement. Those are the characteristics of the generation Z, and we strongly believe that the teachers of higher education should consider the findings we present in the results section. It is also revealed that digital storytelling, despite being time-consuming, has a more emotional influence on students and gives them more satisfaction after a presentation.

The Role of Social Media in Knowledge Management

2017 ◽  
pp. 230-248
Author(s):  
Syed Afzal Moshadi Shah ◽  
Shehla Amjad
Keyword(s):  
Social Media ◽  
Knowledge Management ◽  
Business Environment ◽  
Professional Service ◽  
Service Firms ◽  
Professional Service Firms ◽  
Media Usage ◽  
The World ◽  
Knowledge Intensive

The purpose of this chapter is to highlight the importance of social media and theoretically link it with Knowledge Management (KM). A massive increase in social media usage around the world and its enhanced role in everyday life of employees offer enormous opportunities to businesses. One of the most important challenges that management faces in today's dynamic business environment is knowledge management. This becomes the key concern in professional service firms that are knowledge intensive in nature. The chapter discusses the association between social media and knowledge management. A theoretical model (SECI-SM) proposed by Shah, Khan, and Amjad (2013) is presented and discussed which is an extension of the seminal work of Nonaka and Takeuchi (1995). The model puts social media at the heart of knowledge management system and processes. It purports social media as an ideal vehicle for knowledge sharing and retaining. The chapter discusses the superiority of SECI-SM Model and lays out some useful suggestions for businesses.

Trust in Organizations

2011 ◽  
pp. 293-308
Author(s):  
Muhammad Mohtsham Saeed
Keyword(s):  
Business Environment ◽  
Sensitive Information ◽  
Global Business ◽  
Trust Development ◽  
Knowledge Based ◽  
Internal Customers ◽  
The World ◽  
Innovative Products

Recent changes in the overall global business atmosphere, for example, opening of economies, increase in exchange relations, volatility of the business environment, innovative products and services, rapidly changing markets, and knowledge-based firms and information-based systems all demand quick sharing of quite sensitive information. This swift sharing of sensitive information is a major source of competitive advantage in today’s age and is not possible without trustworthy relationships of top management with external as well as internal customers (employees) of a business. Islam is the second biggest religion in the world with over 1/4th of the world’s population as its followers. Where traditional literature believes that long-term relationships result in trust development, Islam considers that trust development results in building and maintaining long-term relationships. This chapter is specifically meant to highlight the role of trust from an Islamic perspective in a leader-followers relationship as well as a leader-customers relationship.

The role of performance indicators in management commentary

2011 ◽  
pp. 61-79
Author(s):  
Riccardo Silvi ◽  
Monica Bartolini
Keyword(s):  
Financial Reporting ◽  
Performance Indicators ◽  
Recent Literature ◽  
Business Reporting ◽  
Future Performance ◽  
Management Commentary ◽  
The World ◽  
International Regulations ◽  
Critical Issues

Recent literature on financial reporting underlines that, in order to meet the changing needs of business reporting users, more information with a forward-looking perspective should be provided, with a focus on those factors that are responsible for longer- term value, including non-financial measurers. This article hence focuses on the importance of Key Performance Indicators (KPIs) in Management Commentary (MC). Through content analysis, we examine a sample of 111 reports from around the world (following different local and/or international regulations). The paper explores how organizations in practice use KPIs for external purposes, first investigating to what extent KPIs provide the information required by the MC frameworks, and, secondly, whether such KPIs have the suggested characteristics. Results show that although KPIs seem to potentially play a valuable and recognized role in providing the information required by the different MC frameworks, a large number of companies have not provided an effective and balanced picture of the drivers and factors that will lead their future performance. This paper contributes to the scarce research on the effectiveness of different approaches to regulate MC reports, with a specific focus on KPIs. It also highlights some critical issues concerning what and how KPI information should be produced and reported.

Corruption in Ukraine in Comparative Perspective

2016 ◽  
Author(s):  
Daphne Athanasouli
Keyword(s):  
Business Environment ◽  
Comparative Perspective ◽  
Enterprise Performance ◽  
Firm Level ◽  
Governance Indicators ◽  
The World ◽  
The Future ◽  
Free Media

Daphne Athanasouli compares corruption in Ukraine to that in Georgia, Kazakhstan, Poland, Romania, and Russia using the World Bank’s Worldwide Governance Indicators and then examines the firm level, using the Business Environment and Enterprise Performance Survey. She shows that Ukraine’s problems are quite similar to those elsewhere in the region, and confirms that corruption in Ukraine rivals that in Russia and Kazakhstan. Nevertheless, she points to policies like improving the use of egovernance techniques and the role of a free media as potentially helping to ensure that anti-corruption efforts are fully implemented in the future.

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