scholarly journals The role of practical experience requirement in improving the accountant work performance in the business sector

2021 ◽  
Vol 10 (2) ◽  
pp. 63-73
Author(s):  
Yaser Saleh Al Frijat ◽  
Mohammad Eid Al-Hajaia

University accounting education is a competitive market, and business schools face a great deal of financial pressure to employ huge numbers of students (Howcroft, 2017). So, practical experience, as one of the vital international accounting education standards, is considered highly important because it plays a vital role in improving and developing graduate competencies in the accounting profession within Jordanian business markets. Consequently, the paper aims to discuss the importance of the practical experience requirement and its role in improving the work performance of accountants in the labor market. A Statistical Package for the Social Sciences (SPSS) approach was used for the analysis of the study. The article had a randomly selected sample of professional accountants at the Amman Stock Exchange (ASE). According to the findings, the axis of practical experience related to technical competencies in the field of accounting, business, economics, and information technology has a significant and positive impact on improving professional accountants’ work performance in the labor sector so that they become qualified professionals in the financial markets. The current paper is one of the few studies that have been carried out in a developing country like Jordan; the study outcomes may help higher education institutions in other developing countries to evolve the concept of practical experience for accounting graduates.

Author(s):  
Md. Nazrul Islam ◽  
Mohammad Ashraful Ferdous Chowdhury ◽  
Mehedi Hasan Tuhin ◽  
Md. Masud Sarker

The study aimed to explore the social, environmental and governance (SEG) reporting practices of Banking sector of Bangladesh. In conducting the study, the longitudinal data has been used over the period 2000-2015 taking all the 30listed private commercial banks in Dhaka Stock Exchange Limited. Three separate reporting index for social, environmental and governance have been developed to measure reporting practices using the dichotomous method from the published annual reports of banks. The analysis found that corporate social, environmental and governance reporting has been increased over the study period. The statistical measure showed that social, governance and environmental reporting were made 46%, 49% and 1% respectively over the period while total SEGwas 39% over the period. The econometrics models using fixed effects showed that corporate profitability, size, age and leverage have positive impact on SEG reporting. The main cause of low SEG reporting could be due to the insufficient laws and framework of SEG reporting.


2019 ◽  
Vol 50 (3) ◽  
pp. 778-796
Author(s):  
Molly Fogarty ◽  
Dely Lazarte Elliot

Abstract Six social care professionals were recruited to take part in in-depth interviews that sought to explore their phenomenological experiences of humour within their place of work. Using an Interpretative Phenomenological Analysis (IPA) approach, the results suggest that humour serves various important functions within social care. Humour can allow social care professionals to relieve themselves of negative emotions, to avoid stress and cynicism, to achieve a sense of normality and perspective and to engage with service users. The positive impact humour appears to have upon these professionals is in keeping with the humour–health hypothesis, which posits that humour enhances well-being. However, results from this study also suggest that humour may be capable of negatively impacting well-being. Arguably, these findings highlight the need to extend the humour–health hypothesis and incorporate the negative effects humour can have upon well-being. Results also indicate that, if used appropriately, humour can be utilised to benefit work performance and service user outcomes. The findings of this research hold important implications for how humour may be understood and fostered in social care training, practice and policy.


2017 ◽  
Vol 5 (5) ◽  
pp. 59 ◽  
Author(s):  
Chablullah Wibisono

Prayer is a consequence for person who belief to God as their duty by performing in five times a day. Those are dawn Dzuhur, Ashar, Maghrib and sobs Prayer is the pillars of Muslim, “whoever does the direction, they has heighten their religion, whoever leave means has moved down theirs. Prayer will bring positive impact to performance of human if there is good process that followed and done constantly. According to Rais (1998:60) a good way in Prayer could give good charity to Muslims itself while if not, so the charity for them must be not well. Although more Muslim people come to mosque, it doesn’t show that in society they do not do disavowal. Like have been stated by Rais (1998: 60) the answer is “because the soul of Prayer didn’t life in its person”. They might do Prayer practically and routine but don’t draw it in their daily life.Allah SWT asks Muslims to give to the poor and sick of human living in this world. It is called as zakat. like in this quote “….give zakat and give loan to Allah a goodly loan, and whatever good you send before you yourself” (Q.S.Al Muzammil: 20). This letter is not without meaning, the writer thought that there is a significant relationship in causality between prayer and zakat. Based on this theory someone who do Prayer frequently will give maximum in doing Zakat. Here, the writer can say that this Muslim categorize as success person economically. Isn’t the fac t? . In empirical way the writer can see that the social community whose actively do Prayer cannot be portrayed the same, it means that not all of them represent the positive performance. Hence, the writer interested to this topic about does prayer bring positive influence toward employee performance or conversely?The results of structural equation modelling analysis show that Prayer is directly influence on work performance with negative value. It can be indicated by a coefficient -1.35 with the probability for 0.00. it can be inferred that there is negative influence when the motivation to do Prayer are high the performance will be low. This effect isn’t relevant with the theory which stated the number of praying, Prayer and Fasting can be as much higher motivation toward the quality of performance. Those potentiality is divine asset that should be managed well in establishing the charity (Tasmara, 1995: 77). God. Give his blessing to all human with those potentialities in order to make consciousness about how pray can bring big influence to the performance. Hopefully, this article are functioned as well as finding the heighten of employee performance with Prayer suitable with Muslim studies as whole.


Author(s):  
Md. Nazrul Islam ◽  
Mohammad Ashraful Ferdous Chowdhury ◽  
Mehedi Hasan Tuhin ◽  
Md. Masud Sarker

The study aimed to explore the social, environmental and governance (SEG) reporting practices of Banking sector of Bangladesh. In conducting the study, the longitudinal data has been used over the period 2000-2015 taking all the 30listed private commercial banks in Dhaka Stock Exchange Limited. Three separate reporting index for social, environmental and governance have been developed to measure reporting practices using the dichotomous method from the published annual reports of banks. The analysis found that corporate social, environmental and governance reporting has been increased over the study period. The statistical measure showed that social, governance and environmental reporting were made 46%, 49% and 1% respectively over the period while total SEGwas 39% over the period. The econometrics models using fixed effects showed that corporate profitability, size, age and leverage have positive impact on SEG reporting. The main cause of low SEG reporting could be due to the insufficient laws and framework of SEG reporting.


2020 ◽  
Vol 10 (4) ◽  
Author(s):  
Salvatore Esposito De Falco ◽  
Antonio Renzi

AbstractThe present Special Issue focuses benefit corporation and social intrapreneurship as two topics which in the last decades have taken on a growing role in studies about both management and economics. This growing interest comes from globalization and digitization phenomena that have determined a change in firms’ stakeholders expectations. In this regard, social pressures about the behavior of companies have determined a new way of conceiving profit seen not only as shareholder remuneration but also as a direct or indirect tool to foster greater interdependence between economic activities and social objectives. For instance, the relationship between profit and sustainability no longer follows dichotomous logic. The firms are moving towards a path of socialization essential for their survival. The issue of sustainability, which previously appeared secondary in business economics studies, today is a pure necessity; the current competitive dimensions are based on intense and continuous engagement actions towards all stakeholders. This perspective is reflected in new theoretical strands such as the Social Emotional Wealth Theory, in which profit in the short run assumes secondary positions with respect to the survival not only of the company, but also of its founder, who tends to link its “immortality” to his/her firm. Thus, issues related to the sustainability are entering more and more the DNA of the firms on the one hand and economic policies are increasingly interested in the global aspects of sustainability (social, economic, environmental and governance) on the other hand. These trends have favored the development of new types of businesses, such as benefit corporation and start-ups related to the social entrepreneurship logic, committed to combining long-term profitability with certain standards and optimizing their positive impact on employees, the community in which they operate and the environment as well. The current economic crisis caused by Covid-19 seems to have accelerated this tendency to combine economic and social benefits.


2021 ◽  
Vol 11 (9) ◽  
pp. 4080
Author(s):  
Dimitris Skalkos ◽  
Ioanna S. Kosma ◽  
Eleni Chasioti ◽  
Adriana Skendi ◽  
Maria Papageorgiou ◽  
...  

Traditional foods (TFs) have a significant impact on the society and the economy of the areas where they are produced. The COVID-19 crisis, with the restrictions on daily living, is expected to cause a long-term influence on peoples’ lives worldwide. This paper investigates the consumers’ attitude and perception of TFs of northwest Greece in order to assess the possible impact of the pandemic toward the consumption of this kind of food. A questionnaire survey of self-response was carried out in fall 2020 on a sample of 510 participants through the Google platform. To analyze the data, basic descriptive statistical tools were used, combined with crosstabs and chi-square tests. The results revealed that the participants know the regional TFs well, continue to choose them due to a number of reasons, which include: the quality to price ratio, being local products with local raw materials, the nutritional properties, the social impact, as well as their positive impact to the regional economy and promotion. They buy them primarily from the supermarkets. They would recommend them to others, and they have increased their consumption during the pandemic, even though they consider their marketing inadequate, and they do not purchase them through the Internet yet. They believe that consumers in other regions of Greece would buy them if they had access to them. The foods of choice are traditional cheese and other dairy products, followed by wines, and aromatic herbs, which are the main regional TFs. These results indicate that the COVID-19 crisis has not interfered in consumers’ attitudes and perceptions regarding TFs; therefore, they have the potential to expand and grow further in the future. In fact, they can play a vital role as major economic drivers in the post-COVID-19 era for the regional and local economies of Europe and elsewhere.


2019 ◽  
Vol 1 (3) ◽  
pp. 66-78
Author(s):  
Bernon Sampe Tondok ◽  
Cepi Pahlevi ◽  
Andi Aswan

This study examines the effect of capital structure, company growth, company size on profitability and company value the cases of manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research using path analysis. Classical assumption evaluations are conducted comprising of normality, linearity, autocorrelation, multicollinearity, and heteroscedasticity test. The sample is 33 manufacturing companies listed on the Indonesia Stock Exchange from period 2013 – 2017. The results of the study found that there was a positive impact of capital structure, company growth, firm size on profitability and value of manufacturing companies.


GIS Business ◽  
1970 ◽  
Vol 13 (2) ◽  
pp. 15-28
Author(s):  
Nouman Nasir

This research examines the effect of enterprise risk management on firm value in Pakistan. Further, this study empirically examines company characteristics that establish the execution of an enterprise risk management system. Using a sample of final dataset of 83 non-financial firms located in Pakistan. The sample included non-financial firms from the year 1999 to 2015 and so up to seventeen observation years per company. As in context of Pakistan, most of the organizations are already implement an ERM programs and establish specialized ERM departments because the ERM is now a global term and has become increasingly relevant because of the growing difficulty of risk and an additional development of regulatory frame works. For the empirical evidences, data collected from non-financial firms listed at the Pakistan Stock Exchange (PSX). Results of logistic regression shows that Capital Opacity, Profitability, Financial Leverage, Firm Size and Slack have positive impact on the implementation of an ERM system but Industrial diversification, Industry and Return on Equity are negatively related to an ERM engagement. The results of ordinary least square regression finds positive relationship between use of an ERM and firm value.


2017 ◽  
Vol 24 (2) ◽  
pp. 83
Author(s):  
Teguh Prasetyo

This research aims to test of agency theory in Indonesian Stock Exchange as proxy variables within agency conflict mechanism for firm performance. It is used secondary data from Indonesian Capital Market Directory (ICMD) and OSIRIS include all industry manufacture, exclude insurance and finace service sector. It's appropriate sampling criteria's and listing in Indonesian Stock Exchange. Then, using pooled data with observation period 2004th round to 2010th. Variables used in this study is the first Asset Utility as agency cost as dependent variabel. The second variabels is dividen, leverage, institutional ownership as mechanism variables to agency conflict as independent variable. Then, the control variable used firm size. The method of analysis used in this study is multiple regression of pooled data analysis. The results of this study is a positive effect dividend to company's performace of the first. Then, the second is a positive impact leverage to company's performace. The last is a positive impact institutional ownership to company's performace. With the result that, mechanism varibles of agency conflict has been play function of binding and oversight of agency conflict.


2019 ◽  
Vol 10 (1) ◽  
pp. 47-56
Author(s):  
MULYANINGTYAS MULYANINGTYAS

Human Capital (HC) reflects the knowledge capital of employees of an organization. In this era there was a huge changes in the economic field where human capital would be a factor of production that has a vital role. One way to increase human capital for companies is to increase expertise through learning experience programs. Profitability is a reflection of the financial performance of a company and a company that is well aware of the management of Human Capital, because the good and bad of Human Capital will affect the company's financial position directly and affect the company's profitability in the end. This study aims to determine whether the influence of human capital on firm value with financial performance as an intervening variable in the banking companies on the IDX registered in 2012-2016. This study uses two approaches, namely descriptive approach and explanatory approach. The technique of determining the sample of this study was purposive sampling carried out on banking companies which during 2012 to 2016 were listed on the Indonesia Stock Exchange.


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