scholarly journals The role of process re-engineering as a management accounting method in developing financial performance

2017 ◽  
Vol 3 (2) ◽  
pp. 555
Author(s):  
Karzan Adnan Khzir ◽  
Rafiq Faraj Mahmood

This research aims to indicate the impact of reengineering process on the development of financial performance of the Human Development University. In order to do so, the research relies on qualitative approach and collects data based questionnaire distributed among faculty members and staff of the university. In addition, the research applies reengineering process and investigates the possibility of improving and developing it aiming to improve the efficiency and increase the effectiveness of the financial departments’ operations of the University of Human Development. The findings of this study claim that reengineering process application has led to the creation of substantial amendments to the university systems. Furthermore, there is a strong correlation between the reengineering process and the development of financial performance. In conclusion, study suggests that the Human Development University need to improve its financial performance.

Author(s):  
Erwin Erwin ◽  
Nasarudin Nasarudin ◽  
Husnan Husnan

The purpose of this research is to explain the importance of the student organizations and describe their efforts to improve the speaking skills of students at the Mahad Khalid Bin Al Waleed at the University of Muhammadiyah Mataram. This research uses the qualitative approach with the descriptive type. The result shows the student organizations play an important role based on their objectives and functions. The objectives are to help the foundation and all parties in the Ma'had develop the students’ potential and qualification, and to be the place for the students to share their problems and complaints, while the functions are as one of the media to develop students’ quality, both the members of the non-member, and as the good examples and pioneers of any good deeds. The efforts done by student organizations in improving speaking skills are such as by making activities that lead to improving students' speaking skills like sticking vocabularies in each class and Friday activities such as language game, Arabic debate and short lecture.


2019 ◽  
Vol 118 (11) ◽  
pp. 303-312
Author(s):  
Jamal Asad Mezel ◽  
Adnan Fadhil Khaleel ◽  
Kiran Das Naik Eslavath

This empirical study show that the impact of all styles was well moderate. The means of effect of all styles were less than 3 out of 5. It means the expected impact of transformational affect upon the all dimensions of the activities, are not expected due to the traditional styles of leadership and the lack of information about the transformational leadership styles which can guide leaders to use such styles in the organization which may be this results due to lack of trained leaders and necessary knowledge with the leaders in all universities about transformational styles the traditional form of the leadership styles which used by the university leaders affect the communication between all levels of the administration and the faculty members which has consequence because decrease in motivation and a self-consideration from the administration.


2020 ◽  
pp. 137-149
Author(s):  
Krzysztof Szewior

The author focuses on the manner and effects of German higher education reforms that have changed the model of university management. The point of reference is the quality of education and its role, how universities ensure it, and how it is verified through evaluation and accreditation. These elements divide the article into two parts: a part about quality and a part about evaluation and accreditation. The analysis includes the impact of global processes and Europeanization. The research approach is characteristic for public policies, sciences of management and quality. The theories used in this article: the theory of systems and neo-institutionalism, as well as perspectives: the university as an active strategic partner, entrepreneurial university, the third role of universities. The publication is based on desk research and on the analysis of processes.


Author(s):  
Giuliano Sansone ◽  
Elisa Ughetto ◽  
Paolo Landoni

AbstractAlthough a great deal of attention has been paid to entrepreneurship education, only a few studies have analysed the impact of extra-curricular entrepreneurial activities on students’ entrepreneurial intention. The aim of this study is to fill this gap by exploring the role played by Student-Led Entrepreneurial Organizations (SLEOs) in shaping the entrepreneurial intention of their members. The analysis is based on a survey that was conducted in 2016 by one of the largest SLEOs in the world: the Junior Enterprises Europe (JEE). The main result of the empirical analysis is that the more time students spent on JEE and the higher the number of events students attended, the greater their entrepreneurial intention was. It has been found that other important drivers also increase students’ entrepreneurial intention, that is, the Science and Technology field of study and the knowledge of more than two foreign languages. These results confirm that SLEOs are able to foster students’ entrepreneurial intention. The findings provide several theoretical, practical and public policy implications. SLEOs are encouraged to enhance their visibility and lobbying potential in order to be recognized more as drivers of student entrepreneurship. In addition, it is advisable for universities and policy makers to support SLEOs by fostering their interactions with other actors operating in the entrepreneurial ecosystem, who promote entrepreneurship and technology transfer activities. Lastly, this paper advises policy makers to assist SLEOs’ activities inside and outside the university context.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Hamdoun ◽  
Mohamed Akli Achabou ◽  
Sihem Dekhili

Purpose This paper aims to examine the link between corporate social responsibility (CSR) and financial performance in the context of developing countries. More specifically, the mediating role of a firm’s competitive advantage and intangible resources, namely, human capital and reputation are studied. Design/methodology/approach The study considered a sample of 100 Tunisian firms. The analysis makes use of the structural equation modelling method to explore the relationship between CSR and financial performance, by including mediator variables. Findings The results confirm that CSR has no significant direct effect on financial performance. In particular, they indicate that the social dimension of CSR has a negative impact on performance. However, CSR does have a positive impact on competitive advantage via the two intangible resources considered, human capital and company reputation. Research limitations/implications The research fills a gap that occurred in the previous literature. In effect, previous studies focussed only on the direct link between CSR and financial performance. In addition, it enriches the limited literature on CSR strategies in the context of developing countries. However, further studies should explore the opposite relationship, i.e. the impact of financial performance on CSR strategy. In addition, the authors believe that amongst other potential research avenues, it would be interesting to study the moderating role of the activity sector. Practical implications From a practical point of view, this study suggests new applications with respect to the link between CSR and financial performance. To enhance their company’s financial performance, managers need to ensure that intangible resources are managed efficiently. Originality/value The paper contributes to the literature by examining how a firm’s intangible resources mediate between CSR and competitive advantage and how competitive advantage mediates between intangible resources and financial performance. Second originality is related to the study of the link between CSR and the financial performance of business organisations in the context of a developing country.


Author(s):  
Samir Mohamad Hassan

The current study aims to identify the role of financing higher education in Nigerian universities in the state of Kano and its impact on sustainable development. The study problem lies in the low funding of higher education in Nigerian universities, which will negatively affect the sustainability of higher education and sustainable development. The importance of the study is highlighted by highlighting the importance of financing higher education in Nigerian universities and the sources of obtaining this funding as one of the most important factors through which students can complete their studies. The study followed the qualitative approach with the aim of obtaining more accurate information about traditional higher education financing sources and its impact on the sustainability of education and achieving sustainable development. The study population reached the number of three Nigerian universities, which are a governmental, federal and private university, to learn about the impact of financing higher education in Nigerian universities on sustainable development. The sample of the study was about three out of five of those responsible for financing higher education in Nigerian universities. Also, the study followed unstructured or open interviews in order to obtain more information about financing higher education and whether or not it is suitable for the idea of a monetary endowment. The results of the study showed that the sources of financing for higher education in traditional Nigerian universities are varied, including what can be obtained through the endowment and donations fund that can be made through community initiatives, and the results of the study also indicated that the idea of a monetary endowment faces great challenges in its application, so the idea is subject to acceptance and rejection. According to the nature of the university and the nature of the subjects taught. The study recommended the necessity of expanding the study of the impact of financing higher education in Nigerian universities by expanding the scope of study to include all Nigerian states.


2021 ◽  
pp. 271-278
Author(s):  
Ravi Kumar J S ◽  
T. Narayana Reddy ◽  
Syed Mohammad Ghouse

In recent years there has been increased discussion of the subjective, emotional and sociological factors influencing student choice of university. However, there is a dearth of information exploring what constitutes these feelings. This exploratory paper uses the conceptual model of the servicescape to provide insight into the emotional factors driving student choice. In-depth interviews with prospective students revealed that first impressions really do count. Students are deterred by poor physical environments and excited by enthusiastic staff and students. Most significantly, the study revealed the necessity of a restorative servicescape to provide both a sense of escape and feeling of belonging. This paper contributes to broadening the application of the servicescape model and to a greater understanding of the impact of the environment on prospective students, and creates an opportunity to inform policy by providing university marketing decision makers with a better understanding of what constitutes the university environment and what makes it appealing to prospective students.


2021 ◽  
Vol 4 (1) ◽  
pp. 131
Author(s):  
Khumaidi Khumaidi ◽  
Siti Zaynab

Badan Usaha Milik Desa thereafter called BUMDes is an alternative to improve the rural economy. Unfortunately, however, the position of BUMDes had not been governed completely in existing legislation. Another more complex problem is that in choosing an appropriate enterprise for establishing BUMDes. This study aims to describe the impact of BUMDES on the welfare of rural communities. BUMDES is one of the programs to strengthen the role of the region.This research was conducted using a qualitative approach and used in-depth interview and observation techniques. The results of the study have shown that BUMDES has had an impact on the village economy. BUMDES has an impact on community business development in Tutur Village. In addition, BUMDES encourages people to start a new business according to the potential of the community. The impact of other BUMDES is to improve the level of children's education and improve public health


2016 ◽  
Vol 2 (2) ◽  
pp. 251
Author(s):  
Sabah Faihan Mahmood ◽  
Yassen Taha Mahmood

      Human Development aims to   enlarge choices in front of people by improving the level of health, education, and income; this means that this process will upgrade both the economic and social development.In other words, human development aimes to raise the average of age and this requires the advancement of the health aspect, raise the level of knowledge and this requires the advancement of  the educational aspect of all kinds., and raise the standard of living, and this requires the advancement of the economic aspect by providing the necessary jobs and promote economic activities.      The study focus on the relationship between education and human development which has great importance as a mean to determine the impact of education on human development. The research seeks to achieve a set of objectives, including:        Review  the concept of human development and its basic elements, shed light on the reality of development in Iraq and follow the path of its development, and find out the role of education in influencing human development through the changes taking place in it and its impact on increase or decrease  human development index during the period of the research.       The research found set of   results, the most important were the important effect of the education index on the level of human development index represented by HDI.  Iraq had a good educational system in the eighties and nineties, reaching good education index value for the year (1990) which was (0.890), making the human development index in Iraq in the highest level and the value of the Human Development Index (0.759) in the first report issued by the United Nations in the year (1990). when the education index fall back there was negatively impact on the value of human development  index in Iraq Directory, so when the education index value became (0.721) , the value of the Human Development Index  was  (0.590) in the year 2011 . This means that the value of the human development index decrease in recent years, although of improvement in the level of health, and the average per capita GDP in Iraq, and this illustrates the significant role of education on the human development process.


2020 ◽  
Vol 50 (2) ◽  
pp. 39-53
Author(s):  
Olga Marques ◽  
Amanda Couture-Carron ◽  
Tyler Frederick ◽  
Hannah Scott

Many post-secondary institutions are developing policies and programs aimed at improving responses to sexual assault experienced by students. In some areas, such as Ontario, Canada, the government has mandated post-secondary institutions to do so. However significant these initiatives, they are predicated on the assumption that students trust, and want to engage with, the university following sexual violence. This study explores students’ perceptions of sexual assault policies and services on one mid-size university campus focusing specifically on how trust factors into reporting sexual victimization and using services. Findings show that students believe that sexual assault policies and programs exist, but this does not meanstudents are willing to use such resources or that they even trust that their university has students’ needs and interests at the fore. This paper discusses policy and programmatic considerations for building student trust in their post-secondary institutions to encourage student use of campus support.


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