scholarly journals CHALLENGES AND SOLUTIONS REGARDING THE QUALITY AND SUPERVISION OF AUDIT DURING THE COVID-19 PANDEMIC

2021 ◽  
Vol IV (4) ◽  
pp. 112-118
Author(s):  
Diana Rencheci ◽  
Keyword(s):  
Research Methods ◽  
Business Environment ◽  
Remote Work ◽  
Control Activity ◽  
State Institutions ◽  
Audit Firms ◽  
Banking Institutions ◽  
Contractual Relations ◽  
And Control

This article addresses the issues faced by auditors, audit firms, and the business environment in the country and abroad, during the Covid-19 pandemic crisis, such as remote work and the issue of communication. At the same time, the author describes the solutions offered by the institutions of different states to overcome this crisis. The problems of the audit and control activity of the banking institutions were addressed, as well as the implementation of some software that would allow performing audit remotely. Solutions for facilitating the lending of entities during this period have also been described. Separately, the issue of contractual relations during the pandemic period was addressed. Using different research methods and analyzing the opinions of different auditors and economists, the author was able to present his own conclusions and recommendations in order to overcome this crisis by both audit firms and state institutions.

FINANCIAL CONTROLLING IN THE SYSTEM OF FINANCIAL MANAGEMENT

2018 ◽  
Vol 28 (1) ◽  
pp. 137-141
Author(s):  
Petya Yordanova – Dinova
Keyword(s):  
Comparative Analysis ◽  
Financial Management ◽  
Financial Stability ◽  
Business Environment ◽  
Innovative Approach ◽  
Financial Sustainability ◽  
The Common ◽  
The Difference ◽  
Effective Use ◽  
And Control

This paper explores the comparative analysis of the financial controlling, who is a result from the common controlling concept and the financial management. In the specialized literature, financial controlling is seen as an innovative approach to financial management. It is often presented as the most promising instrument of financial diagnostics. Generally speaking, financial controlling is seen as a process of managing the company`s assets which are valued in monetary measures. The difference between the financial management and the financial controlling is that the second covers all functions of management, analysis and control of finances, aiming at maximizing their effective use and increasing the value of the enterprise. Financial controlling is often seen as a function of the common practice of financial management. Its objective is to preserve the financial stability and financial sustainability of enterprises operating in a highly aggressive business environment.

Future study of textile industry in Iran using the MICMAC and soft operational research methods

foresight ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Reza Fathi ◽  
Seyed Mohammad Sobhani ◽  
Mohammad Hasan Maleki ◽  
Gholamreza Jandaghi
Keyword(s):  
Research Methods ◽  
Future Study ◽  
Textile Industry ◽  
Operational Research ◽  
Driving Forces ◽  
Business Environment ◽  
Systems Methodology ◽  
Content Type ◽  
Delphi Approach ◽  
Two Factors

Purpose This study aims to formulate exploratory scenarios of the textile industry in Iran based on MICMAC and soft operational research methods. Design/methodology/approach In this study, to formulate plausible scenarios, literature reviews and external experts’ opinions of this field have been gathered through the Delphi approach and uncertainty questionnaires. After the utilization of the most important uncertainties, the textile industry’s plausible scenarios have been mapped with the help of experts through co-thinking workshops. Results show that two factors, including the business atmosphere and membership in World Trade Organization (WTO), play a more important role than the other factors. These two factors were considered for the formulation of the scenario. To formulate plausible scenarios, soft systems methodology, which is a kind of soft operational research methods, is applied. Findings Based on the results, four scenarios are presented. These scenarios include the Elysium scenario, Hades scenario, Tatarus scenario and Sisyphus scenario. In the Elysium scenario, the business atmosphere has improved and Iran has been granted membership of the WTO. In Hades scenario, Iran has joined the WTO, but due to the government’s weakness and inactivity and key decision-makers, the required preparations have not been made. In the Tatarus scenario, Iran is not a WTO member and the business atmosphere is disastrous. In the Sisyphus scenario, the government takes reasonable actions toward a better business environment. Originality/value Formulating plausible scenarios of the textile industry is an excellent contribution to the key beneficiaries and actors of this industry so they can present flexible preparation-based programs in the face of circumstances. Future study of the textile industry familiarizes the actors and beneficiaries of this industry with the procedures and the driving forces that influence this industry’s future and it will ascertain various scenarios for the actors of this field.

scholarly journals Mingle Model for Increasing Productive Language Skills and Relationship with Student’s Personality Based on Jung Theory

2021 ◽  
Vol 5 (1) ◽  
pp. 35-51
Author(s):  
Suci Ramadhanti Febriani ◽  
Wildana Wargadinata ◽  
Syuhadak Syuhadak
Keyword(s):  
Data Collection ◽  
Research Methods ◽  
Significant Relationship ◽  
Language Skills ◽  
Correlation Method ◽  
Quantitative Approach ◽  
Control Group ◽  
Carl Gustav Jung ◽  
And Control ◽  
The Relationship

This study aims to find the effect of the implemetation of the Mingle Model on productive language skills and the relationship to the personality based on Carl Gustav Jung Theory in Arabic learning at MTsN Batu City, East Java. This research used a quantitative approach by combining the experimental and correlation methods, it was applying the Mingle Model to improve students' productive skills (speaking and writing) which have been divided into two groups; the Experiment and Control group and connected using the correlation method to extroverted and introverted students based on the theory of Carl Gustav Jung. Data collection through questionnaires, tests, and documentation. The results showed that there was a significant relationship to students' productive skills after applying the Mingle Model and there were no significant differences between extroverted and introverted students. This research recommend that the Mingle Model can be applied to improve students' productive skills. This study recommends further research to utilise more varied research methods with more diverse variables.

scholarly journals Toronto’s Not-So-“Smart” City: Dismantling the Tech Utopia & Building Stronger Communities

2021 ◽  
Author(s):  
Sahar Raza
Keyword(s):  
Social Justice ◽  
Action Research ◽  
Critical Theory ◽  
Public Good ◽  
Research Methods ◽  
Smart City ◽  
Smart Cities ◽  
State Elite ◽  
Semistructured Interviews ◽  
And Control

This thesis critically analyzes the dominant discourse, actors, and technologies associated with the Sidewalk Toronto smart city project to uncover and resist the potential dangers of the unregulated smart city. Drawing from gray and scholarly literature alongside four semistructured interviews and three action research methods, this research shows that smart cities and technologies are the latest iteration of corporate power, exploitation, and control. Imbued with neoliberal, colonial, and positivistic logics, the smart city risks further eroding democracy, privacy, and equity in favour of promoting privatization, surveillance, and an increased concentration of power and wealth among corporate and state elite. While the publicized promise of the smart city may continuously shift to reflect and co-opt oppositional narratives, its logics remain static, and its beneficiaries remain few. Applying a social justice-oriented lens which connects critical theory, postmodernism, poststructuralism, intersectional feminism, and anticolonial methodologies is crucial in reconceptualizing “smartness” and prioritizing public good.

scholarly journals THE IMPLICATIONS OF SOCIAL RESPONSIBILITY IN REDUCING YOUTH UNEMPLOYMENT IN ROMANIA

2019 ◽  
Vol 3 (2) ◽  
pp. 33
Author(s):  
Sorina-Geanina Stanescu ◽  
Ana-Maria Comandaru(Andrei)
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Research Methods ◽  
Empirical Research ◽  
Design Research ◽  
National Level ◽  
Youth Unemployment ◽  
Business Environment ◽  
Statistical Interpretation ◽  
Main Research

Aim: Lately, there is more and more discussion about sustainable development and social responsibility within organizations, thus increasing the pressure on organizations and managers to act ethically and responsibly. The main purpose of this study is to present how Romanian businesses have integrated aspects of social responsibility into the decision-making and management systems of organizations. The study focuses on identifying the main factors behind the development of the concept of social responsibility and presenting the link between economic activity and sustainable development. A major focus of this research is the study on the implications of corporate social responsibility in reducing the number of youth unemployment at national level. Design/Research methods: As far as the methodology of research is concerned, we will start from the theoretical documentation and we will continue with empirical research, using descriptive analysis and statistical interpretation of data as the main research methods. Conclusions/findings: Empirical research conducted in this paper allowed us to observe the involvement of organizations in adopting support measures for the social problems of young people unemployed. Originality/value of the article: Social responsibility is a vast concept that is growing in Romania and the implication of this concept in solving unemployment has led us to realize the present research that we want to add value to both the business environment in Romania and young researchers interested in this field.

The accountability process during the centrality of state institutional logics: a case from an African rural context

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Diab
Keyword(s):  
Institutional Logics ◽  
Corporate Accountability ◽  
Content Type ◽  
State Institutions ◽  
Study Approach ◽  
Control Practice ◽  
African Context ◽  
And Control

PurposeThis study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.Design/methodology/approachTheoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.FindingsThe study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.Originality/valueThus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.

Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?

2021 ◽  
Vol 6 (3) ◽  
pp. 155-166
Author(s):  
Abdul Halim Chew Abdullah ◽  
Norman Mohd Saleh
Keyword(s):  
Quality Control ◽  
Earnings Management ◽  
Business Environment ◽  
Individual Characteristics ◽  
Moral Judgments ◽  
Real Earnings Management ◽  
Audit Firms ◽  
Prior Literature ◽  
And Gender ◽  
Stringent Quality

Objective - This study examines whether the experience and gender of auditors in Big4 firm in relationship of deterring Real Earnings Management (REM).Different from the majority of previous studies, this study focuses on auditors in Big4 audit firms and real earnings management within Malaysian business environment. Big4 audit firms are associated with high quality audit because of the reputation to uphold, thus adopted stringent quality control and assurance approach, systems and procedures. Once adopted, the effect of individual characteristics may become less important. Thus, it is questionable whether individual characteristics such as auditor experience and gender could still have an influence on the outcomes of an audit, in this case, REM, when the audit firms are Big 4 (assuming very stringent quality control procedures are adopted). Methodology/Technique –This study substantiates prior literature and conducted tests only on companies audited by Big4 audit firms. We also find that auditor experiences confirms to Agency Theory where REM reduces when the experience increases. Data was obtained from the Companies Commission of Malaysia (SSM), DataStream and Bursa Malaysia. Findings - The result confirms prior literature that auditor experience is still an important factor that can limit REM, even in companies audited by the Big4 firms. The results however reveal that Big4 female auditors do not have any significant effect in reducing REM. Novelty -Although female auditors are claimed by Gender Socialization Theory, to have better moral judgments than male auditors, the result shows both genders are equal, at least in limiting REM. Type of Paper: Empirical. JEL Classification: M40; M41; M42 Keywords: Big4 Auditors; Auditor Experience; Real Earnings Management; Auditor Gender; Bursa Malaysia

Contracting Mechanisms in the IS/IT Outsourcing Phenomenon

2005 ◽  
pp. 590-595
Author(s):  
Abdulwahed Mohammed Khalfan ◽  
Majed Z. Al-Hajery ◽  
Khamis Al-Gharbi
Keyword(s):  
Business Environment ◽  
It Outsourcing ◽  
It Services ◽  
Viable Option ◽  
High Quality ◽  
External Vendors ◽  
And Control ◽  
It Operations

As organisations need diverse and high quality IS/IT services to survive and excel in the rapidly changing business environment (Lacity & Willcocks, 2001), regular attempts have been made by organisations to sustain competitiveness through increasing their investments in IS/IT operations and resources. However, this has pushed for pursuing different options and alternatives as organisations strive to maximise their flexibility and control (Lacity, Willcocks, & Feeny, 1996). To accomplish this objective, more and more organisations are constantly looking to IS/IT outsourcing by external vendors as a viable option rather than pursuing in-house IT developments (Lacity & Willcocks).

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