scholarly journals Internal audit quality dimensions and organizational performance in Nigerian federal universities: the role of top management support

2018 ◽  
Vol 13 (01) ◽  
Author(s):  
Suleiman Mohammed Bello ◽  
◽  
Ayoib Che Ahmad ◽  
Nor Zalina Mohamad Yusof ◽  
◽  
...  
Keyword(s):  
Organizational Performance ◽  
Audit Quality ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Top Management Support ◽  
Quality Dimensions

scholarly journals DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)

2018 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
Irfan Zamzam ◽  
Suriana AR Mahdi
Keyword(s):  
Career Path ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Professional Expertise ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Top Management Support ◽  
Quality Of Work

This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.

scholarly journals Is e-marketing a source of sustainable business performance? Predicting the role of top management support with various interaction factors

2018 ◽  
Vol 5 (1) ◽  
pp. 1516487 ◽  
Author(s):  
Adnan Ahmed Sheikh ◽  
Naeem Ahmad Rana ◽  
Aneeq Inam ◽  
Arfan Shahzad ◽  
Hayat Muhammad Awan ◽  
...  
Keyword(s):  
Business Performance ◽  
Top Management ◽  
Management Support ◽  
Sustainable Business ◽  
Top Management Support ◽  
Interaction Factors

scholarly journals Efektivitas Audit Internal Pada Perguruan Tinggi Negeri Di Provinsi Sumatera Utara

2020 ◽  
Vol 21 (2) ◽  
pp. 116-125
Author(s):  
Deliana Deliana ◽  
Abdul Rahman
Keyword(s):  
Internal Audit ◽  
Team Leader ◽  
State Universities ◽  
Top Management ◽  
Management Support ◽  
Top Management Support ◽  
North Sumatra ◽  
Audit Effectiveness

This study aims to determine how the effectiveness of internal audit  in State Universities in North Sumatra Province. This research was conducted by distributing questionnaires and conducting interviews with several people involved in the Satuan Pengawas Interen (SPI) consisting of the SPI chairperson, team leader and examiner. The results of this study indicate that the effectiveness of internal audit in State Universities in North Sumatra Province has been effective.Keywords: Internal Audit Effectiveness, Top Management Support, Audit Findings 

scholarly journals DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)

2018 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
Irfan Zamzam ◽  
Suriana AR Mahdi
Keyword(s):  
Career Path ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Professional Expertise ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Top Management Support ◽  
Quality Of Work

This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.

Building a fitting context for knowledge management and innovativeness

Kybernetes ◽  
2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ayşe Günsel ◽  
Serdar Bozkurt ◽  
Özge Mehtap
Keyword(s):  
Knowledge Management ◽  
Organizational Context ◽  
Top Management ◽  
Management Support ◽  
Mutual Trust ◽  
Content Type ◽  
Top Management Support ◽  
Firm Innovativeness ◽  
Organizational Rewards

Purpose In the hyper-dynamic business world of today, innovation has become the lifeblood of organizations. Knowledge management (KM) is widely considered an essential antecedent of innovation. However, very little empirical research has specifically addressed how KM is nurtured as support for innovation from a behavioral point of view. This paper aims to operationalize the characteristics of a fitting context – in terms of top management support, organizational rewards and mutual trust – and to clarify the role of organizational context on knowledge management strategies (KMS) and ultimately on firm innovativeness. Design/methodology/approach By studying 98 surveys from 23 companies from Technology Fast 50 list, based on using the partial least squares method, the authors find that this organizational context has a significant impact on the formulation and implementation of KMS. Findings Organizational/behavioral context has significant effects on the formulation and implementation of KMS as well as firm innovativeness. The results also demonstrate that the tacit KMS has a crucial impact on firm innovativeness. Originality/value From a behavioral perspective, this study empirically examines the role of organizational context (top management support, organizational rewards and mutual trust), KMS and firm innovativeness in a holistic manner in Turkey, a developing country. To the best of the authors’ knowledge, no researcher has undergone those relationships in literature.

scholarly journals EFFECTS OF TOP MANAGEMENT SUPPORT ON KNOWLEDGE TRANSFER AND SHARING: THE MEDIATING ROLE OF TRUST

2019 ◽  
Vol 7 (1) ◽  
pp. 189-198
Author(s):  
Houcine Meddour ◽  
Oussama Saoula ◽  
Abdul Halim Abdul Majid ◽  
Mohamed Abdellatif Abu Auf
Keyword(s):  
Knowledge Transfer ◽  
Structural Equation ◽  
Middle Managers ◽  
Top Management ◽  
Management Support ◽  
Top Management Support ◽  
Mediating Role ◽  
Equation Modelling ◽  
The Relationship

Purpose: This paper examines the relationship between top management support and knowledge transfer and sharing in Multimedia Super Corridor MSC status organizations, using trust as a mediator. A theoretical model was tested through a survey carried out by 132 middle managers in MSC status organizations in Malaysia. Methodology: Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed for data analysis. Results: The obtained results show that the top management support will facilitate knowledge transfer and sharing. Implications: The empirical evidence confirmed that the direct and indirect relationships between top management support, trust and knowledge transfer, and sharing were found to be fully supported, including the relationship between trust and knowledge transfer and sharing. Finally, trust fully mediates the relationship between top management support and knowledge transfer and sharing.

The role of top management support and organizational capabilities in achieving e-business entrepreneurship

Kybernetes ◽  
2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Khaled Saleh Al-Omoush
Keyword(s):  
Organizational Learning ◽  
Organizational Capabilities ◽  
Pivotal Role ◽  
Top Management ◽  
Management Support ◽  
Organizational Agility ◽  
Content Type ◽  
Top Management Support ◽  
The Impact

Purpose The purpose of this study is to investigate the role of top management support and organizational capabilities in achieving e-business entrepreneurship. Design/methodology/approach Data were collected through a self-administered questionnaire from 26 manufacturing firms with a sample of 282 respondents. Data were analyzed using SmartPLS. Findings The results show a significant impact of top management support on e-business entrepreneurship. The findings also show a direct impact of organizational capabilities, involving organizational agility and organizational learning on the e-business entrepreneurship. Moreover, the results of the study highlight the pivotal role of top management in preparing an organizational environment that fosters organizational learning and organizational agility capabilities to establish e-business entrepreneurship. Originality/value This study contributes to the body of knowledge and understanding of e-business entrepreneurship and the pivotal role of top management support in today’s very dynamic environment. Furthermore, the present study offers new insights into the impact of organizational capabilities on establishing e-business entrepreneurship.

Risk management, top management support, internal audit activities and fraud mitigation

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Waled Younes E. Alazzabi ◽  
Hasri Mustafa ◽  
Ahmed Ibrahim Karage
Keyword(s):  
Risk Management ◽  
Banking Sector ◽  
Internal Audit ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Top Management ◽  
Management Support ◽  
Content Type ◽  
Top Management Support ◽  
Fraud Mitigation

Purpose This paper aims to examine the effect of top management support (TMS) and risk management (RM) on the internal audit activities (IAA) and fraud mitigation (FM) in the Libyan banking sector. Design/methodology/approach The data is collected using a survey questionnaire of 16 commercial banks in Libya and analysed using a structural equation modeling. Findings The study shows positive and significant relationships between RM and employees’ FM and TMS and employees’ FM. The study also demonstrates a significant mediating effect on the relationship between RM, TMS and FM. Research limitations/implications The study is conducted in the Libyan banking sector. Further research is needed in other contexts and sectors to understand the contribution of the RM and TMS on FM, including the impact of technology and internal audit characteristics in terms of experience, education and professional certificates on FM. Originality/value The study is the first attempt to explore FM in an emerging economy, particularly Libya, by introducing IAA as a mediator. The study provides implications for regulators and top management in the banking sector.

The moderating role of top management support on employees’ attitudes in response to human resource development efforts

2017 ◽  
Vol 24 (3) ◽  
pp. 369-387 ◽  
Author(s):  
Jae Young Lee ◽  
Sunyoung Park ◽  
Rose Baker
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Human Resource Development ◽  
Human Resource ◽  
Resource Development ◽  
Mediation Effect ◽  
Top Management ◽  
Management Support ◽  
Top Management Support

AbstractThe purpose of this study is to investigate the relationships among human resource development (HRD) efforts, top management support, and employees’ attitudes (job satisfaction and organizational commitment) in the Korean context. Based on the Korean Human Capital Corporate Panel survey data, 3,899 responses from 159 large companies were analyzed by adopting hierarchical multiple regression analysis and a regression-based path analysis. The results indicated that HRD efforts positively affected organizational commitment through job satisfaction. In addition, job satisfaction had a moderated mediation effect on the interaction of HRD efforts and top management support on organization commitment. Finally, top management support moderates the relationship between HRD efforts and employees’ attitudes such that increased top management support for HRD efforts improves employees’ job satisfaction and organizational commitment.

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