scholarly journals The Impact of Organizational Factors Based on Technology-Organization-Environment (TOE) Framework on Practical Levels and Characteristics of Audit Analysis and Internal Audit Performance

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Mehdi Moradi ◽  
Ehsan Rahmani Nia
Keyword(s):  
Internal Audit ◽  
Organizational Factors ◽  
Equation Modeling ◽  
Statistical Population ◽  
Toe Framework ◽  
Public Accountants ◽  
The Impact ◽  
Structural Methods ◽  
Positive Effect ◽  
Audit Performance

The purpose of this study was to investigate the impact of organizational factors based on the technology-organization-environment (TOE) framework on the applied levels and characteristics of audit analysis and internal audit performance. This study examined the factors that influence the use of audit analytics after applying these analyzes, as well as whether the use of audit analytics improves internal audit performance. This is a descriptive-correlational study. The statistical population of the study consisted of: Certified Public Accountants working in the Audit Organization, Institutions of Public Accountants Society using Cochran formula, 150 individuals were selected as sample. Data gathering tool was a 21-item researcher-made questionnaire whose validity was confirmed by face and structural methods and the reliability of the questionnaire was confirmed by Cronbach's alpha. Data analysis was performed using Amos 22 software and structural equation modeling method. The findings show that the complexity of information technology (IT), technology competency, managerial support and professional assistance have a positive and significant effect on the application and software level of audit analytics. The size of the organization and auditing standards have a significant and positive effect on the performance of the audited analysts. Functional auditing has a positive and significant effect on the level of (software) auditing analytics, and functional auditing and auditing analysis have a significant positive effect on internal audit performance.

scholarly journals The Impact of Organizational Factors Based on Technology-Organization-Environment (TOE) Framework on Practical Levels and Characteristics of Audit Analysis and Internal Audit Performance

2020 ◽  
Vol 5 (3) ◽  
Author(s):  
Mehdi Moradi ◽  
Ehsan Rahmani Nia
Keyword(s):  
Internal Audit ◽  
Organizational Factors ◽  
Equation Modeling ◽  
Statistical Population ◽  
Toe Framework ◽  
Public Accountants ◽  
The Impact ◽  
Structural Methods ◽  
Positive Effect ◽  
Audit Performance

The purpose of this study was to investigate the impact of organizational factors based on the technology-organization-environment (TOE) framework on the applied levels and characteristics of audit analysis and internal audit performance. This study examined the factors that influence the use of audit analytics after applying these analyzes, as well as whether the use of audit analytics improves internal audit performance. This is a descriptive-correlational study. The statistical population of the study consisted of: Certified Public Accountants working in the Audit Organization, Institutions of Public Accountants Society using Cochran formula, 150 individuals were selected as sample. Data gathering tool was a 21-item researcher-made questionnaire whose validity was confirmed by face and structural methods and the reliability of the questionnaire was confirmed by Cronbach's alpha. Data analysis was performed using Amos 22 software and structural equation modeling method. The findings show that the complexity of information technology (IT), technology competency, managerial support and professional assistance have a positive and significant effect on the application and software level of audit analytics. The size of the organization and auditing standards have a significant and positive effect on the performance of the audited analysts. Functional auditing has a positive and significant effect on the level of (software) auditing analytics, and functional auditing and auditing analysis have a significant positive effect on internal audit performance.

The impact of counterfeit risk management on healthcare supply chain performance: an empirical analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mauro Falasca ◽  
Scott Dellana ◽  
William J. Rowe ◽  
John F. Kros
Keyword(s):  
Risk Management ◽  
Supply Chain ◽  
The United States ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Healthcare Organizations ◽  
Content Type ◽  
Overall Performance ◽  
The Impact ◽  
Positive Effect

PurposeThis study develops and tests a model exploring the relationship between supply chain (SC) counterfeit risk management and performance in the healthcare supply chain (HCSC).Design/methodology/approachIn the proposed theoretical model, HCSC counterfeit risk management is characterized by HCSC counterfeit risk orientation (HCRO), HCSC counterfeit risk mitigation (HCRM) and HCSC risk management integration (HRMI), while performance is represented by healthcare logistics performance (HLP) and healthcare organization overall performance (HOP). Partial least squares structural equation modeling (PLS-SEM) and survey data from 55 HCSC managers are used to test the research hypotheses.FindingsHCRO has a significant positive effect on HCRM, while HCRM has a positive impact on HRMI. With respect to HLP, HCRM has a nonsignificant effect, while HRMI has a significant impact, thus confirming the important mediating role of HRMI. Finally, HLP has a significant positive effect on the overall performance of healthcare organizations.Research limitations/implicationsAll study participants were from the United States, limiting the generalizability of the study findings to different countries or regions. The sample size employed in the study did not allow the authors to distinguish among the different types of healthcare organizations.Originality/valueThis study delineates between a healthcare organization's philosophy toward counterfeiting risks vs actions taken to eliminate or reduce the impact of counterfeiting on the HCSC. By offering firm-level guidance for managers, this study informs healthcare organizations about addressing the challenge of counterfeiting in the HCSC.

scholarly journals The Impact of Relationship-Oriented and Task-Oriented Management Styles on Organizational Climate in Tehran's High Schools

2016 ◽  
Vol 6 (3) ◽  
Author(s):  
Zahra Gholami
Keyword(s):  
High Schools ◽  
Data Collection ◽  
Organizational Climate ◽  
Management Style ◽  
Equation Modeling ◽  
Management Styles ◽  
Statistical Population ◽  
Task Oriented ◽  
The Impact ◽  
And Task

<p>The present study was aimed to examine the effect of relationship-oriented and task-oriented management styles on organizational atmosphere in Tehran's high schools in 2016. Research method was practical in terms of objective; and it was survey-descriptive in terms of data collection. The statistical population consisted of all high school managers in Tehran, from which 322 individuals were selected as sample size, using Cochran Formula and Stratified Cluster Sampling Method. Data collection was done based on Halpin and Croft's Organizational Climate questionnaire, and Bardtz and Matenkas's management Style questionnaire. After collecting the questionnaires, data were examined and analyzed using Structural Equation Modeling method and Smart PLS software in two sections: 1) measurement model and 2) structural section. In the first section, technical features of the questionnaires included reliability, convergent validity, divergent validity, which were examined through PLS. In the second section, the software's significance coefficients were used for examining research hypotheses. Finally, findings approved of the effect of relationship-oriented and task-oriented management styles on organizational climate in Tehran's high schools. </p>

Forecasting the schedule performance resulting from the adoption of social distancing in construction projects

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hilary Omatule Onubi ◽  
Nor'Aini Yusof ◽  
Ahmad Sanusi Hassan ◽  
Ali Ahmed Salem Bahdad
Keyword(s):  
Construction Projects ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Content Type ◽  
Social Distancing ◽  
Schedule Performance ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

PurposeThe coronavirus disease 2019 (COVID-19) pandemic has had major impacts on the performance of construction projects that have adopted social distancing measures. This study examines the effect of social distancing measures on project schedule performance through job reorganization on construction project sites.Design/methodology/approachResponses were obtained through a survey of 154 construction projects and analysed using the partial least square structural equation modeling (PLS-SEM) technique.FindingsThe findings established that social distancing has a negative effect on schedule performance, social distancing has a positive effect on job re-organization and job re-organization has a positive effect on schedule performance. Additionally, the results indicate that job re-organization partially mediates the relationship between social distancing and schedule performance, while social distancing moderates the relationship between job re-organization and schedule performance with low social distancing having the stronger positive effect.Originality/valueThis study contributes theoretically to a greater understanding of the impact of adopting COVID-19 safety measures such as social distancing on the schedule performance of construction projects. The study also shows how social distancing could lead to schedule performance through job reorganization.

A model to investigate the effect of information technology and information systems on the ease of managers’ decision-making

Kybernetes ◽  
2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tian Ming ◽  
Wang Teng ◽  
Susan Jodaki
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Information Systems ◽  
Expert Systems ◽  
Equation Modeling ◽  
It Infrastructure ◽  
Statistical Population ◽  
Content Type ◽  
Organizational Variables ◽  
The Impact

Purpose Decision-making and problem-solving are ongoing progressions of evaluating situations or problems, considering substitutes, making choices and following them up with the necessary actions. The relationship between managers’ decision-making and information technology (IT) has long been of interest to researchers. This study aims to examine the changes in novel technologies in facilitating managers’ decisions that influence the quality and timeliness of information and decision-making. Design/methodology/approach The present paper is a descriptive-correlative study in terms of the data collection method and is applicable in terms of purpose. In addition, the library-field method was used to collect information. Because of the target and subject of the research of the statistical population, this research contains all managers of a management organization that are 100 people. The present study is used in the structural equation modeling method to examine causal models and evaluate the reliability and validity of the measurement model. The presented model and the gathered information from the questionnaires were analyzed through SmartPLS software. Findings The results indicate that the IT infrastructure, expert systems, marketing information systems (ISs) and organizational variables significantly influence the ease of managers’ decision-making and considering these dimensions is a step in the success of managers’ decisions. Research limitations/implications This study used a questionnaire to collect information, which may result in some people refusing to provide a real answer and giving an unrealistic answer. This study is also cross-sectional, and therefore, makes it difficult to conclude about causality. In addition, access to statistics and information is one of the significant pillars of research. Practical implications The paper presents useful advice for improving decision-making. In addition, the topic is relevant to the ease of managers’ decisions. A better understanding of the impact of IT infrastructure, expert systems, marketing ISs and organizational variables could significantly enhance managers’ success. Originality/value The ideas and topics discussed are equally applicable to libraries and can provide new insights into the impact of IT infrastructures, expert systems, marketing ISs and organizational variables on the ease of decision makers as a source of competition.

scholarly journals Marketing Mix Elements and Corporate Social Responsibility: Do they Really Matter to Store Image?

2020 ◽  
Vol 9 (1) ◽  
pp. 56-71
Author(s):  
Jalal Rajeh Hanaysha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Marketing Mix ◽  
Equation Modeling ◽  
Survey Method ◽  
Store Image ◽  
Significant Positive Effect ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This purpose of this article is to examine the impact of corporate social responsibility (CSR) and marketing mix elements on store image in Malaysian retail sector. The data were collected through a quantitative survey method from 278 customers of retail stores in eastern Malaysia. All of the returned questionnaires were inserted into SPSS and analyzed based on the structural equation modeling (SEM) technique using AMOS 18. The findings showed that CSR has a significant positive effect on store image. Furthermore, the outcomes revealed that advertising and price have significant positive effects on store image. However, the effect of sales promotion on store image is insignificant and negative. Finally, the results confirmed that store location and store environment have a significant positive effect on store image. The findings of this study contribute to our understanding with regard to the importance of these factors in influencing store image in the retail context.

scholarly journals The Effects of Organizational Justice and job Motivation on Organizational Citizenship Behavior and its Impact on Taxpayers

2017 ◽  
Vol 19 ◽  
pp. 39
Author(s):  
Mobina Ghazi ◽  
Seyed Mahdi Jalali
Keyword(s):  
Organizational Justice ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Structural Equation ◽  
Interactional Justice ◽  
Citizenship Behavior ◽  
Equation Modeling ◽  
Statistical Population ◽  
Job Motivation ◽  
The Impact

This study investigate the impact of organizational justice and job motivation on organizational citizenship behavior and its impact on satisfaction and loyalty of taxpayers. The statistical population of this study was formed by 7191 tax affairs of Tehran employees. Exploratory and confirmatory factor analysis method was used to evaluate the construct validity and standardization of research. Cronbach's alpha coefficient of questionnaire that calculated 0/97 was used to achieve Reliability of study. Therefore in this study, based on previous research and literature, the conceptual model and hypotheses were developed and tested on a sample of 401 person. Results of data analysis using structural equation modeling showed that all job related characteristics (except for feedback) on all aspects of job motivation, job motivation and organizational justice (except interactional justice) on OCB and Finally OCB is significant because of the satisfaction and loyalty of taxpayers and were confirmed.

scholarly journals Evaluating the Impact of Organizational Culture Features on Implementing Total Quality Management (TQM) by Focusing on the Business Ethics as a Mediator (Case Study: Shirin Asal Company)

2021 ◽  
Vol 5 (3) ◽  
pp. p49
Author(s):  
Tavakoli Abdullah ◽  
Jarihi Shiva
Keyword(s):  
Organizational Culture ◽  
Quality Management ◽  
Business Ethics ◽  
Total Quality Management ◽  
Structural Equation ◽  
Equation Modeling ◽  
Total Quality ◽  
Validity And Reliability ◽  
Statistical Population ◽  
The Impact

This was an applied study regarding the objective and a descriptive-correlational one concerning the data collection approach, which was focused on evaluating the impact of organizational culture on applying total quality management along with stressing the mediating role of business ethics. A total of 148 employees of Shirin Asal Company (Tehran Branch) constituted the research statistical population that Cochran’s formula was used to choose 106 subjects as the sample size by a simple random sampling method.Standard questionnaires were employed to gather the essential data. The validity and reliability of variables were also examined and approved. The reliability rates for business ethics, organizational culture, and total quality management were calculated to be equivalent to 0.78, 0.89, and 0.90, respectively. The structural equation modeling method assisted with the Smart PLS2 software was utilized for data analysis. Revealed by the research findings, organizational culture influences business ethics and total quality management. Business ethics was also found to act as a mediating variable in the relationship between organizational culture and total quality management. In conclusion, organizational culture and business ethics affect the satisfactory implementation of TQM, which somehow requires managers and stakeholders to particularly consider these components.

scholarly journals WORD OF MOUTH SEBAGAI KONSEKUENSI KEPUASAN PELANGGAN

2018 ◽  
Vol 11 (1) ◽  
pp. 111
Author(s):  
Eny Purbandari ◽  
Dyah Sugandini ◽  
Heru Tri Sutiono
Keyword(s):  
Patient Satisfaction ◽  
Structural Equation Modeling ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Equation ◽  
Word Of Mouth ◽  
Equation Modeling ◽  
The Impact ◽  
Positive Effect

<p><em>The objective of this study is to investigate the impact of price and service quality on customer satisfaction to increase words of mouth. Data were collected by distributes questionnaires to 110 patient of Bhayangkara Polda DIY Hospital. Then, data was analyzed using structural equation modeling. The result showed that service quality, price and image have positive effect on patient satisfaction and patient satisfaction has a positive effect on words of mouth. The results also shows that image have the highest effect in creating the satisfaction. Therefore, the models of words of mouth have acceptable.</em></p>

scholarly journals THE RELATIONSHIP BETWEEN CUSTOMER SATISFACTION AND SECURITY TOWARD TRUST AND ITS IMPACT ON REPURCHASE INTENTION (SURVEY ON CUSTOMER OF ELEVENIA ONLINE WEBSITE)

2015 ◽  
Vol 6 (2) ◽  
pp. 599
Author(s):  
Mohammad Rizan ◽  
Kemal Abu Bakar ◽  
Basrah Saidani
Keyword(s):  
Customer Satisfaction ◽  
Structural Equation ◽  
Survey Methods ◽  
Equation Modeling ◽  
Repurchase Intention ◽  
Spss Software ◽  
One Year ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

The purpose of this research are to: examine empirically the effect of customer satisfaction to trust on customer, the impact of security to trust on customer, the impact of the customer satisfaction to repurchase intention on customer, the effect of security to repurchase intention on customer, the effect of trust to repurchase intention on customer, the effect of customer satisfaction to repurchase intention through trust as intervening variable on customer, the effect of security to repurchase intention through trust as intervening variable on customer of Elevenia website online. This research used survey methods for collecting data. The object of this research is 200 respondents who had purchased in Elevenia website online for a period of one year backward. This research used SPSS software version 22 and SEM (Structural Equation Modeling) LISREL version 8.7 for data analysis. Hypothesis testing showed that: the customer satisfaction has a positive effect and significance on trust, the security has a positive effect and significance on trust, the customer satisfaction has a positive effect and significance on repurchase intention, the security has a positive effect and significance on repurchase intention, the customer satisfaction has a positive effect and significance on repurchase intention through trust as intervening variable and the security has a positive effect and significance on repurchase intention through trust as intervening variable.   Keywords: Customer Satisfaction, Security, Trust, Repurchase Intention.

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