دور التخصص الصناعي لمراجع الحسابات  في موثوقية التقارير المالية

This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the researchers developed a questionnaire contains (35) questions, distributed to (100) of the officials of the financial departments, auditing, and costs and the parties concerned with the preparation of financial reports, collected and used in the analysis, a one-sample T-test was used. It seems to the researchers that there was the presence of environmental awareness and the company's strategy towards environmental issues, the study also showed there are obstacles that limit the application of measurement and disclosure of environmental costs. Moreover, it seems to the researchers that the measurement models for environmental costs increase the company's commitment to environmental responsibilities. The results of the study also showed the presence of a statistically significant relationship between environmental costs and the increase in the quality of the financial reports. Finally, there was a statistically significant relationship between environmental costs and decision making. The study suggested some recommendations to develop the application of accounting for environmental costs and disclosure to provide appropriate information to rationalize and take decisions in the oil companies in Libya, as well as the need for companies to protect the environment and provide funding and support to preserve the environment.

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Organizational Culture and Effect on Organizational Performance

Organizational Culture and Behavior ◽

10.4018/978-1-5225-1913-3.ch062 ◽

2017 ◽

pp. 1314-1328

Author(s):

Anas M. Bashayreh

Keyword(s):

Organizational Culture ◽

Organizational Performance ◽

Significant Relationship ◽

Study Data ◽

Insurance Companies ◽

Culture Dimensions ◽

Policies And Procedures ◽

The Relationship ◽

Organizational Expectations

Organizational culture is an important part to be considered by dynamic organizations in order to develop some competitive advantage to ensure enhanced organizational performance. This study aims to close the gap between understanding the role of organizational culture and the effect on organizational performance among the employees in insurance companies. The objective of this study is to examine the relationship between the dimensions of organizational culture and organizational performance among insurance companies operating in the Jordanian market. A sample of 240 respondents that were selected randomly from insurance companies participated in this study. Data were collected by survey questionnaire. Both descriptive and influential statistic namely frequency, mean, and multiple regression were used to analyze the data. The result shows that there is limited significant relationship between organizational expectations, encourage development, behavioral styles, and stability and communication and organizational performance. The results also showed that a significant relationship exists between policies and procedures and organizational performance. This study explored the results of the effect of organizational culture dimensions on organizational performance and to assess which organizational culture dimensions have a larger marginal impact on organizational performance. This study improved the managers' understanding on a way to improve organizational culture dimensions that have a vital impact on overall performance.

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Losing control: the gap in multi-level government reporting

Journal of Public Budgeting Accounting & Financial Management ◽

10.1108/jpbafm-10-2018-0110 ◽

2019 ◽

Vol 31 (2) ◽

pp. 264-284 ◽

Cited By ~ 2

Author(s):

Josette Caruana ◽

Kimberly Zammit

Keyword(s):

Local Government ◽

Financial Reporting ◽

Fiscal Federalism ◽

Central Government ◽

Structured Interviews ◽

Government Officials ◽

Financial Reports ◽

Content Type ◽

Budget Execution

PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.

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Islamic Investment Sukuk Between Malaysia and Egypt: A Juristic Comparative Study

10.31221/osf.io/jmp8x ◽

2018 ◽

Author(s):

International Journal of Fiqh and Usul al-Fiqh Studies

Keyword(s):

Research Methodology ◽

Analytical Method ◽

Full Text ◽

Inductive Method ◽

Contemporary World ◽

The Past ◽

Related Information ◽

Supreme Council ◽

Islamic Investment

In this research, the researchers attempt to illustrate the linguistic and terminological meanings of Sukuk. They also want to point out their importance in financing major projects. Additionally, they try to recall the role of Islamic Sukuk in the contemporary world. This role will be shown by comparing between Sukuk in Malaysia and Egypt. This research will determine the historical stages through which the project of Sukuk in the Arab Republic of Egypt has passed. It will also explain Al-Azhar's response to the Sukuk project in the past, and show that currently, Islamic Sukuk is the only ideal mechanism for large projects in Egypt. A study will be conducted on the full text of the remarks made by the Supreme Council of Scholars in Al-Azhar on the Islamic Sukuk law. As for the research methodology, the researchers will follow two basic methods in this study: first, the inductive method to extract the related information from the sources; second, analytical method to analyze those information and compare between the two countries Malaysia and Egypt.

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Promotional Efforts of Pharmaceutical Industries on Prescribing Pattern of Antibiotics among Medical Doctors in Nepal

Journal of Business and Social Sciences Research ◽

10.3126/jbssr.v1i2.20925 ◽

2018 ◽

Vol 1 (2) ◽

pp. 201 ◽

Cited By ~ 1

Author(s):

Prabhat Ranjan Napit

Keyword(s):

Social Sciences ◽

Significant Relationship ◽

Study Data ◽

Prescribing Patterns ◽

Monetary Incentives ◽

Prescribing Pattern ◽

Secondary Sources ◽

Promotional Efforts ◽

Pharmaceutical Industries ◽

Quota Sampling

Promotional efforts of pharmaceutical industries on prescribing pattern of antibiotics among doctors in Nepal” has been chosen as a topic for research to resolve certain queries among physicians’ behavior, particularly drug prescribing patterns as the influence of promotional approaches of pharmaceutical industry. The main objective of this research is to ascertain the various promotional activities of pharmaceutical industries of Nepal and find out its effects on prescribing pattern among physician in case of antibiotics along with rationality of prescription.For this study, data are collected both from primary as well as secondary sources. 225 sample size is taken from 4 districts (Kathmandu, Lalitpur, Bhaktapur and Kavre) to represent the country and convenient quota sampling is used to select the sample. The data are collected manually as the questionnaire is designed. From the data analysis, it is found that there is significant relationship between promotional efforts towards qualification of doctors and cost of antibiotics is considered as prioritized reason as well. And there is no significant relationship between patient compliance/ better quality among alternatives/ obligation (as a compensation of efforts)/ availability/ appearances as prioritized reason and promotional activities on qualification of doctors. Furthermore, there is significant relationship between influence of detailing/ gift/ monetary incentives/ trip and tours on prescribing pattern and rational prescription of antibiotics and no significant relationship between influence of samples and bonus on prescribing pattern and rational prescription of antibiotics.Journal of Business and Social Sciences Research, Vol. 1, No. 2, pp. 201-214

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Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests)

The Indonesian Accounting Review ◽

10.14414/tiar.v11i2.1999 ◽

2021 ◽

Vol 11 (2) ◽

pp. 187

Author(s):

Debi Setyawati ◽

Erina Sudaryati

Keyword(s):

Conceptual Framework ◽

Old Age ◽

Financial Reporting ◽

Analytical Method ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Accounting Ethics ◽

Financial Reports

This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term "Lawang Sewu" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where "lawang" (Javanese) means door refers to "door of information" and "sewu" (Javanese) means a thousand or many refers to having many information and interest in accounting reporting performance. Accounting ethics in financial reporting also describes the strength of the 'Lawang Sewu' building which is not damaged despite its old age. Financial statements reflect the company's past, present and future values. Based on the conceptual framework of accounting, financial statements must meet two qualitative criteria: primary qualitative (relevant and in accordance with actual conditions) and secondary qualitative (comparable, testable, timely and understandable). Thus, financial reports are expected to be transparent so that users can use them appropriately.

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Organizational Culture and Effect on Organizational Performance

International Journal of Knowledge and Systems Science ◽

10.4018/ijkss.2014040103 ◽

2014 ◽

Vol 5 (2) ◽

pp. 35-48 ◽

Cited By ~ 3

Author(s):

Anas M. Bashayreh

Keyword(s):

Organizational Culture ◽

Organizational Performance ◽

Significant Relationship ◽

Study Data ◽

Insurance Companies ◽

Culture Dimensions ◽

Policies And Procedures ◽

The Relationship ◽

Organizational Expectations

Organizational culture is an important part to be considered by dynamic organizations in order to develop some competitive advantage to ensure enhanced organizational performance. This study aims to close the gap between understanding the role of organizational culture and the effect on organizational performance among the employees in insurance companies. The objective of this study is to examine the relationship between the dimensions of organizational culture and organizational performance among insurance companies operating in the Jordanian market. A sample of 240 respondents that were selected randomly from insurance companies participated in this study. Data were collected by survey questionnaire. Both descriptive and influential statistic namely frequency, mean, and multiple regression were used to analyze the data. The result shows that there is limited significant relationship between organizational expectations, encourage development, behavioral styles, and stability and communication and organizational performance. The results also showed that a significant relationship exists between policies and procedures and organizational performance. This study explored the results of the effect of organizational culture dimensions on organizational performance and to assess which organizational culture dimensions have a larger marginal impact on organizational performance. This study improved the managers' understanding on a way to improve organizational culture dimensions that have a vital impact on overall performance.

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The impact peer Review Applicaiton on Reducing Audit Risk – A field study on the accounting auditing offices operating in Khartoum state –: أثر تطبيق مراجعة النظير على تقليل مخاطر المراجعة – دراسة ميدانية على مكاتب المحاسبة والمراجعة العاملة بولاية الخرطوم -

المجلة العربية للعلوم ونشر الأبحاث مجلة العلوم الاقتصادية والإدارية والقانونية ◽

10.26389/ajsrp.c211120 ◽

2021 ◽

Vol 5 (15) ◽

pp. 64-48

Author(s):

Ibrahim Yagub Ismail Osman, Aisha Mousa Mohammed Yousaf, Abe Ibrahim Yagub Ismail Osman, Aisha Mousa Mohammed Yousaf, Abe

Keyword(s):

Field Study ◽

Peer Review ◽

Significant Relationship ◽

Analytical Method ◽

Study Data ◽

Primary Sources ◽

Inverse Relation ◽

Audit Risk ◽

The Impact

The study aimed to identify the peer review and the extent of its use in the audit offices, and then to know its impact on reducing risks in the audit, the study used the descriptive analytical method to collect and analyze the study data based on primary sources such as the questionnaire where the study was applied in the audit offices in Khartoum, the study reached Results: Most of the accounting and auditing offices operating in Khartoum state are interested in implementing peer review,There is a positive and statistically significant relationship between risks and the inverse relation between the review of the report and the discovery risks. The study concluded with recommendations including the need to pay attention to the accounting and audit offices operating in Khartoum State to apply peer review to include all offices in Sudan due to their importance in improving the quality of audit.

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EVALUASI PENYAJIAN LAPORAN KEUANGAN DINAS PEKERJAAN UMUM KOTA BITUNG BERDASARKAN PENERAPAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21104.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Frenly Rombebunga ◽

David P. E. Saerang ◽

Novi Swandari Budiarso

Keyword(s):

Financial Reporting ◽

Financial Statements ◽

Study Data ◽

Public Works ◽

Accounting Standard ◽

Financial Reports ◽

Financial Report ◽

Governmental Accounting ◽

Government Accounting ◽

Analysis Technique

The purpose of this study is to determine whether the presentation of financial reports Municipal Public Works Bitung has been in accordance with Governmental Accounting Standard PP. 71 Year 2010. Type of research conducted is a case study. Data were obtained by interview, observation and documentation. The data taken is the history and development of agencies, agency goals, organizational structure of agencies, geographic conditions and boundaries, vision and mission of the institution, as well as Financial Reports Public Works Department of Bitung City. The analysis technique used is descriptive explorative analysis technique. The steps used in this study is to collect the required data, and then compare the financial report of Bitung City Public Works Department with the financial statements in accordance with the presentation of financial statements based on Governmental Accounting Standard PP. 71 Year 2010. The results showed that the Public Works Department of Bitung City has applied Standa r Accounting Government PP. 71 Year 2010, although not yet optimal, because there are some points that are still incomplete in financial reporting such as Balance Over Change Budget Report (SAL). From twenty-three paragraphs regulating the financial report of Bitung City Public Works Department there are twenty paragas that have been in accordance with Governmental Accounting Standard PP. 71 of 2010. Three paragraphs that have not been applied are included in the Budget Breakdown of More Budget Changes (SAL) report.Keywords: Government Accounting Standards, Department of Public Works, Financial Statements

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The impact CSR Disclosure on Earnings Quality: Analytical Study on Saudi Basic Materials Sector: أثر الإفصاح عن المسؤولية الاجتماعية على جودة الأرباح دراسة تحليلية في قطاع المواد الأساسية السعودي 2015-2017م

المجلة العربية للعلوم ونشر الأبحاث مجلة العلوم الاقتصادية والإدارية والقانونية ◽

10.26389/ajsrp.s210119 ◽

2019 ◽

Vol 3 (6) ◽

Author(s):

Sarah Abdullah Ahmed Al-Maliki -Najla Ibrahim Abdul Rahman

Keyword(s):

Social Responsibility ◽

Significant Relationship ◽

Strong Positive Correlation ◽

Financial Reports ◽

Accruals Quality ◽

Accounting Accruals ◽

Csr Disclosure ◽

The Impact

The current study aims to gain insight on the effect of social responsibility disclosure on the quality of earnings in (42) Saudi Basic Materials companies listed in the Saudi Financial Market. The extrapolation approach has been used to achieve the goals of the study. Also, the descriptive analytical approach has been employed to analyze the content of the financial reports of the sample companies for the period (2015 – 2017) in order to determine the level of disclosure of social responsibility. The quality of earnings has been measured by using the Modified Jones Model. The most significant study findings show that 92.5% of the sample companies disclosed their social responsibility using descriptive disclosure methods. The study findings also show that there is a statistically significant relationship between disclosure of social responsibility and between the improvement of the quality of earnings in the Basic Materials sector due to the strong positive correlation between discretionary accounting accruals and disclosure of social responsibility. The study has also found that there is a statistically significant relationship between social responsibility and between the effectiveness of the accruals method in measuring the quality of earnings in the Saudi Basic Materials sector, where the accruals quality method proved to be efficient in measuring the quality of earnings. In view of the findings, the study recommends to actively promote the role of the organizations that regulate social responsibility in order to increase the level of social responsibility, and to promote the role of monitoring which will in turn improve the quality and level of earnings.

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