scholarly journals Moderating the role of top management commitment in usage of computer-assisted auditing techniques

Accounting ◽  
2021 ◽  
pp. 457-468
Author(s):  
Luay Daoud ◽  
Ahmad Marei ◽  
Sameer M. Al-Jabaly ◽  
Abdullah Ahmed Aldaas
Keyword(s):  
Cost Benefit ◽  
Organizational Factors ◽  
Computer Assisted ◽  
Top Management ◽  
Audit Process ◽  
Factors Affecting ◽  
Audit Firms ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Audit Performance

The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. However, the current usage of CAATs is not as broad as expected. In this work, the technology–organization–environment framework is used to establish and analyze the organizational factors affecting the post-adoption usage of CAATs. This study also determines whether or not the use of CAATs enhances the audit process. Top management commitment is introduced as a variable that moderates audit firms’ use of CAATs and audit performance. The data used in this work were obtained from auditors of audit firms in Jordan. Analysis results reveal that CAAT usage is affected by the cost–benefit of technology, firm size, readiness and competitive pressure. By contrast, technology compatibility and the complexity of the accounting information systems of clients do not appear to influence CAAT usage. Top management directly influences audit performance and is thus crucial in dictating how auditors utilize CAATs. However, it does not exert a moderating effect (top management × audit firm’s use of CAATs) between audit firms’ use of CAATs and audit performance. Moreover, the use of CAATs improves the overall audit process of audit firms.

scholarly journals The Factors Affecting Behaviour Based Safety (BBS) Implementation in Oil and Gas Industry

2018 ◽  
Vol 7 (3.11) ◽  
pp. 157
Author(s):  
Amanda Antonio Galis ◽  
Norfashiha Hashim ◽  
Faridah Ismail ◽  
Norazian Mohd Yusuwan
Keyword(s):  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Top Management ◽  
Organizational Safety ◽  
Gas Industry ◽  
Factors Affecting ◽  
Management Level ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Oil And Gas Companies

The application of Behaviour-Based Safety (BBS) in the oil and gas industry is facing a severe challenge that safety performance may decline when BBS intervention is removed, due to the dynamic and transitory nature of working area and workforce. This research investigates the factors affecting the implementation of Behaviour-Based Safety (BBS) approach in Oil and Gas Industry. Seven oil and gas companies practicing BBS had been chosen for case study. These companies has been implementing BBS as part of the safety exercise from 2 to 20 years. The findings show that implementation of BBS started by the request from the client. Seven challenges of implementation BBS emerged during the interview that is data management, top management commitment, employee acceptance towards program, organizational safety culture and financial barrier. While, the factor that influences the implementation of BBS is the organization commitment, top management level, training and understanding of workers toward BBS are the factors that affect the implementation of BBS in oil and gas industries.  

scholarly journals Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan

2016 ◽  
Vol 6 (1) ◽  
pp. 248 ◽  
Author(s):  
Ebrahim Mahmoud Mansour
Keyword(s):  
Computer Assisted ◽  
Audit Process ◽  
Factors Affecting ◽  
External Auditors ◽  
Intention To Adopt ◽  
Use Of Technology ◽  
Audit Firms ◽  
Effort Expectancy ◽  
Facilitating Conditions ◽  
Practical Implications

<p class="ber">Despite the efforts of auditing professional bodies to help stimulating the application of contemporary audit technologies among audit firms to cope with the rapid growth in information technology usage among business organization, the extent to which Jordanian external auditors and alongside the world's trend have accepted Computer Assisted Auditing Techniques (CAATs) remains fairly low. This study use the Unified Theory of Acceptance and Use of Technology (UTAUT) to explore this lack of CAATs' usage in Jordan and try to find answer to what factors may affect their adoption and acceptance. The study has drawn upon qualified questionnaire sent to 200 statutory external auditors to obtain the data. With a response rate over 80%, the results of the statistical analysis revealed that Jordanian external auditor's intention to adopt CAATs may be driven by both auditor's performance expectancy and firm's facilitating conditions issues. However, effort expectancy and social influence at the other spectrum may not play such a major role. These results have several practical implications. Jordanian audit firms can create a positive attitude amongst its auditors towards CAATs' usage by promoting CAATs benefits and usefulness, by decreasing efforts expectancy needed to use CAATs, and by further investing in management and technical infrastructure supporting CAATs.</p>

scholarly journals The barriers of workplace safety and health management: from the supervisor’s perspective

2019 ◽  
Vol 29 (Supplement_4) ◽  
Author(s):  
M Tsai ◽  
F Chen ◽  
P Hsu ◽  
C Chen
Keyword(s):  
Health Management ◽  
Organizational Factors ◽  
Well Being ◽  
Workplace Safety ◽  
Top Management ◽  
Professional Skills ◽  
Safety And Health ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Health And Well Being

Abstract Background Previous researches demonstrated that workplace safety and health (WSH) management plays a major role in promoting worker’s health and well-being. However, organizational factors hinder promoting WSH management program. The main aim of this study is to explore the probable existence of barrier from WSH supervisor’s perspective. Methods This study employed a qualitative design to gain an in-depth and holistic understanding of WSH from the supervisor’s perspective. Eight focus groups were conducted in Taiwan. A total of 81 supervisors (employer, human resource section, environmental safety section) from the manufacturing industry, construction industry, and service industry participated in this study. All interview contents were transcribed and coded. Matrices were constructed to identify themes and evolving concepts. Results Three main barriers were identified1. Lacking of top management commitment and support (e.g., top management focused more on employees’ work performance than their safety and health, top management commitment was just a declaration but with no action, and top management only conducted the traditional occupational hazards control to fit the minimum standards of national policy, and ignored employees’ mental health and well-being); 2.Lacking of employee’s safety awareness (e.g., employee lacked the motivation to attend training program; 3.Organizational resources were not enough to implement occupational safety and health management (e.g., the supervisor lacked professional skills in promoting WSH program). Conclusions The study findings provide an integrated basis for practical application and further research. The workplace supervisor should be trained the professional skills in workplace safety and health management. Then, the workplace psychosocial safety climate can be built while top management and employee have higher workplace safety and health awareness. Key messages This study contributes to occupational health research from the supervisor’s perspective. This study also hints at the potential role of top management promoting employee’s health and well-being.

scholarly journals Knowledge Sharing in Ontario Colleges: The Way to Sustainable Education

2018 ◽  
Vol 8 (1) ◽  
pp. 156 ◽  
Author(s):  
Rania Mohy EL Din Nafea ◽  
Esra Kilicarslan Toplu
Keyword(s):  
Organizational Behavior ◽  
Knowledge Sharing ◽  
Corporate Culture ◽  
Quality Education ◽  
Top Management ◽  
Global Citizens ◽  
Knowledge Repositories ◽  
Innovation In Education ◽  
Management Commitment ◽  
Top Management Commitment

This paper puts forward several principles that the authors believe are essential for quality education in Canadian colleges. The relationship between establishing communities of practice, creating knowledge repositories, encouraging top management commitment to knowledge sharing and establishing a comprehensive reward system are examined in relation to innovation in education. Sustainable Development Goal (SDG) #4 of the UN postulates quality education among its top initiatives.The question that arises is how do we ensure that SDG #4 is implemented in higher education institutions? Accordingly, data was collected through observation of faculty and staff from the 2017 Ontario Colleges strike. Although a strong corporate culture exists in Ontario colleges, the system continues to struggle with explicit top management principles that support knowledge sharing across different disciplines. Inter and intra departmental forums including students are non-existent. Knowledge repositories, that staff, faculty and students can tap into are lacking. A greater conversation with stakeholders is imperative to weave all the threads of organizational behavior practices together to nurture future global citizens. Only then can we achieve sustainable quality education.

Top management commitment and lean team members’ prosocial voice behaviour

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Abdul Latif ◽  
Jan Vang
Keyword(s):  
Large Scale ◽  
Employee Voice ◽  
Value Stream Mapping ◽  
Top Management ◽  
Content Type ◽  
Team Members ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Six Dimensions ◽  
Prosocial Voice

Purpose Top management commitment (TMC) and prosocial voice behaviour in Lean teams are vital for the successful Lean implementation. This study aims to investigate how TMC influences Lean team members’ prosocial voice behaviour and how such changed voice behaviour affects the outcome of Lean implementations. Design/methodology/approach The authors have used a qualitative research methodology to examine six dimensions of TMC (communication, involvement, support, empowerment, encouragement and monitoring) in two ready-made garment (RMG) factories in Bangladesh. Operational performance was measured by efficiency, quality, value stream mapping, single-minute exchange dies and 5S scores. Occupational Health and Safety (OHS) was assessed by acceptable head and back positions, machine safety, use of masks and housekeeping. Findings The findings reveal that TMC influences Lean team members' voice behaviour positively and, thereby, company's performance. Six dimensions of TMC are all critical for mobilizing prosocial voice, which then improves productivity, OHS and enhancing employee capacity and job satisfaction. Research limitations/implications This research involved two sewing lines in two RMG factories in Bangladesh. Cross-sector and large-scale international quantitative research is also needed. Practical implications This research shows how TMC and Lean problem-solving teams can mobilize employee voice. Originality/value Employee voice is a central issue in the implementation of Lean. To the best of the author’s knowledge, for the first time, the authors show how the six dimensions of TMC influence Lean team members’ voice behaviour in the workplace and thereby how prosocial voice affects team performance.

Adoption & Implementation of IT in Developing Nations

2011 ◽  
pp. 440-464
Author(s):  
Monideepa Tarafdar ◽  
Sanjiv D. Vaidya
Keyword(s):  
Organizational Factors ◽  
Developing Nations ◽  
Organization Culture ◽  
It Adoption ◽  
Adoption And Implementation ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Government Mandates ◽  
External Conditions ◽  
Management Participation

This case describes challenges in the adoption and implementation of IT in two public sector enterprises in the postal and distribution businesses respectively, in India. In spite of similarities in the scale of operations and the general cultural contexts, the IT adoption processes and outcomes of the two organizations were significantly different. While one failed to implement IT in its crucial processes, the other responded effectively to changes in external conditions by developing and using IT applications for critical functions. The case illustrates how differences in organizational factors such as top management commitment, unions, middle management participation, capabilities of IS professionals and specific aspects of organization culture resulted in such differences. The case is interesting and significant because it is representative of experiences of many government-aided organizations in India, which have undertaken IT modernization as a response to external changes and government mandates. The findings can also be generalized across similar organizations in other developing countries.

scholarly journals Examining top management commitment to TQM diffusion using institutional and upper echelon theories

2017 ◽  
Vol 56 (8) ◽  
pp. 2988-3006 ◽  
Author(s):  
Rameshwar Dubey ◽  
Angappa Gunasekaran ◽  
Stephen J. Childe ◽  
Thanos Papadopoulos ◽  
Benjamin T. Hazen ◽  
...  
Keyword(s):  
Top Management ◽  
Upper Echelon ◽  
Management Commitment ◽  
Top Management Commitment

Measuring Top Management Commitment in SMEs: A Self‐Assessment Scale

2007 ◽  
Vol 8 (3) ◽  
pp. 35-45 ◽  
Author(s):  
Winston G. Lewis ◽  
Kit F. Pun ◽  
Terrence R.M. Lalla
Keyword(s):  
Assessment Scale ◽  
Top Management ◽  
Self Assessment ◽  
Management Commitment ◽  
Top Management Commitment
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