scholarly journals Factors Affecting Audit Professional Ethics - Approach from the Perception of Auditors in Vietnam

2021 ◽  
Vol 4 (4) ◽  
pp. 238-246
Author(s):  
Le Doan Minh Duc
Keyword(s):  
Professional Ethics ◽  
Management Practices ◽  
Auditor Independence ◽  
Professional Association ◽  
Working Environment ◽  
Experimental Methodology ◽  
Moral Awareness ◽  
Group Discussions ◽  
Factors Affecting ◽  
Mixed Approach

Auditor independence is one of the most important attributes of audit professional ethics. This article delivers a full insight into the perception of auditors about independence in the auditing activities in Vietnam. The article approaches from the auditor's perception in the actual working environment. The article uses a mixed approach based on the experimental methodology. The article uses the archival research method and group discussions method to analyze and assess the research problems and verify by experimental data. The article takes the group discussions with experts and surveys 300 directors, auditors, auditor assistants who are working in 70 auditing firms. The results show that perception of independence is affected by moral awareness, working environment, and professional Association. Factors affecting auditors’ independence from moral awareness of auditor include perception of utilitarianism, perception of deontology; perception of egoism. Factors affecting auditor’s independence from working environment: business philosophy, management practices. Factors relating to the professional association as orientation, supervision, risk of audit practice. In particular, factors relating to the risk of audit practice do not promote the preservation of auditor independence due to the low litigation risks in the Vietnamese auditing environment while the remaining factors motivate auditors to increase their independence. The article implies that the auditors, the audit firms, and the Association of Certified Public Accountants should possess appropriate orientations and policies to raise the perception of auditor independence. Thereby, auditors will improve their attitude and behavior to ensure independence.

scholarly journals Enhancing Auditor Independence in Developing Countries in Context of Globalization – Evidence in Vietnam

2021 ◽  
Vol 13 (2) ◽  
pp. 37
Author(s):  
Le Doan Minh Duc
Keyword(s):  
Developing Countries ◽  
Auditor Independence ◽  
Professional Association ◽  
Working Environment ◽  
Experimental Methodology ◽  
Integration Process ◽  
Audit Process ◽  
Group Discussions ◽  
International Integration ◽  
Mixed Approach

Purpose: Globalization brings many opportunities and challenges for developing countries. So, does globalization create a motivation to improve the auditing profession's ethics? Independence is one of the most important components of auditing professional ethics, which must be maintained throughout the audit process. This article delivers a full insight into identifying factors that enhance the auditor independence promoted in the international integration process. Design/methodology/approach: This article approached from international integration process that affect auditor independence from auditors’ awareness, working environment and professional association. This article used a mixed approach based on the experimental methodology. This article used the archival research method and group discussions method to analyze and assess the research problems and verified by experimental data. The article took the group discussions with experts and survey 280 directors, auditors, auditor assistants who are working in 70 auditing firms. Findings: The results showed that globalization support auditors, audit firms, and professional Association to improve auditor independence. Especially, the factors that enhance the auditor independence driven by international integration: Knowledge, Technology, Competition, Management, Monitoring. Practical implications: The article implied to improve auditor independence in the context that Vietnam is strongly integrating internationally. Originality/value: The article has taken a new approach on auditor independence from globalization in Vietnam.

scholarly journals Factors affecting employee satisfaction: the case of land plot sales staffs

2020 ◽  
Vol 11 (1) ◽  
pp. 180
Author(s):  
Phuong Viet Le-Hoang ◽  
Vi Truc Ho ◽  
Nhan Trong Phan
Keyword(s):  
Factor Analysis ◽  
Employee Satisfaction ◽  
Positive Impact ◽  
Working Environment ◽  
Ho Chi Minh City ◽  
Group Discussions ◽  
Factors Affecting ◽  
Land Plot ◽  
Five Factors ◽  
And Training

The purpose of this research is to explore the scale and identify factors affecting employee satisfaction in a particular business; namely, land sales staff in Ho Chi Minh City area. To conduct the research, the authors do group discussions and expert discussion and then analyzed 201 observations with six factors: The nature of work, promotion and training, leadership, co-worker, income and working environment. The results of Exploratory Factor Analysis(EFA) show that there are five factors: Work nature, promotion and training, co-worker, income and working environment that has a positive impact on employee satisfaction; besides, the interesting result from the research is that the leading factor negatively affects the satisfaction of land sales staffs in Ho Chi Minh City, Vietnam. The contribution of this study is that the authors confirm the theory of Herzberg (1966), Ludy (2005), Nunnally and Bernstein, Spector (1997), Smith et al (1969) and Vroom (1964) in the context of the land plot sales staffs. Also, from qualitative studies and relevant studies, the author has adjusted the scale and analyzed data in a new context. Based on that, the research recommends the necessary management solutions to increase employee satisfaction and open a new field for further research.

Challenges to Reaching MDG5:A Qualitative Analysis of the Working Environment of Skilled Birth Attendants in Cambodia

2012 ◽  
Vol 2 (3) ◽  
pp. 153-162
Author(s):  
Ponndara Ith ◽  
Angela Dawson ◽  
Caroline S. E. Homer
Keyword(s):  
Performance Management ◽  
Management Practice ◽  
Working Environment ◽  
Skilled Birth Attendants ◽  
Group Discussions ◽  
Factors Affecting ◽  
Birth Attendants ◽  
Effective Performance ◽  
Referral Hospitals ◽  
And Performance

OBJECTIVE: To explore the working environment of skilled birth attendants (SBAs) in one region in Cambodia and the factors affecting their motivation and performance.METHODS: A descriptive qualitative design was employed using focus group discussions with SBAs in 2 health centers and 3 referral hospitals in 1 province. Data were analyzed using a thematic approach.FINDINGS: Five interrelated themes were identified as the main factors impacting on the SBA’s working environment. These were the physical environment, remuneration and incentives, workplace culture, management practice, and professional development opportunities. The desire to supplement income also impacted on SBAs’ motivation, skill development and maintenance, and technical skills.CONCLUSION: Low wages and inadequate incentives within the context of a poorly functioning health system affected the working environment of SBAs in 1 province of Cambodia. These issues are likely to also affect the quality of maternity care. Policies that improve the working environment of staff through adequate remuneration and incentives and effective performance management systems need to be developed and implemented.

scholarly journals Attraction and retention of the employees with postgraduate qualifications working in the public sector in HCMC

2020 ◽  
Vol 4 (1) ◽  
pp. First
Author(s):  
Nguyen Viet Bang ◽  
Nguyen Ho Hai
Keyword(s):  
Public Sector ◽  
Career Development ◽  
Quantitative Methods ◽  
Working Environment ◽  
Group Discussions ◽  
Factors Affecting ◽  
The Public ◽  
Qualitative And Quantitative Methods ◽  
Employee Attraction ◽  
Attraction And Retention

The paper defines and measures key factors affecting the attraction and retention of employees with postgraduate qualifications in HCMC, using both qualitative and quantitative methods. Accordingly, the former is carried out through deep interviews with 15 experts (including 12 directors of the department/district presidents and 3 are lecturers/researchers of universities in HCMC and focus group discussions with ten respondents. The latter is conducted through direct interviews with 287 respondents. The results show that: (i) Employee retention is affected by employee satisfaction, training, career development, salary and welfare, and working environment; (ii) Employee attraction is affected by training, career development, salary and welfare, and working environment. Due to limited resources, the sample size consists of only 287 respondents who are employees working in the public sector (at wards, districts, and departments in the public sector) in HCMC. This is the limitation of the research.

Solid Waste Management on Romanian Households

2018 ◽  
Vol 68 (12) ◽  
pp. 2941-2947
Author(s):  
George Ungureanu ◽  
Gabriela Ignat ◽  
elena Leonte ◽  
Carmen Luiza Costuleanu ◽  
Nicoleta Stanciu ◽  
...  
Keyword(s):  
Waste Management ◽  
Solid Waste ◽  
Agricultural Development ◽  
Management Practices ◽  
Solid Waste Management ◽  
Raw Materials ◽  
Rapid Development ◽  
Disposal Site ◽  
Solid Waste Disposal ◽  
Factors Affecting

The problem associated with the household behavior on solid waste disposal site in today�s society is complex because of the large quantity and diverse nature of the wastes. Due increase the population, rapid development, global agricultural development has moved rapidly, limitations of financing, emerging limitations of both energy and raw materials and also add to the complexity of any waste management system, large quantities of wastes are being generated in different forms such as solid, liquid and gases. This research explored factors affecting the level of participation in solid waste segregation and recycling of households in Romania, as well as examining current Romania households waste management practices and their knowledge of waste management. This study investigated the solid waste situation and the organization of solid waste management in both urban and rural settings from the perspective of households. Solid waste management is a key component of public services which needs to serve the urban and rural municipalities in an efficient way in order to maintain a decent standard of public health.

Ascertaining the Role of Leadership on Employee Satisfaction in Market and Social Research Industries in Gauteng Province of South Africa Using Qualitative Research

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Kingstone Mutsonziwa ◽  
Philip Serumaga-Zake
Keyword(s):  
South Africa ◽  
Employee Satisfaction ◽  
Quantitative Research ◽  
Social Research ◽  
Labour Productivity ◽  
Working Environment ◽  
Gauteng Province ◽  
Career Growth ◽  
Quantitative Results ◽  
Mixed Approach

This paper is based on the study a Doctor of Business Leadership (DBL) thesis titled A Statistical Model for Employee Satisfaction in the Market and Social Research Industries in Gauteng Province. The purpose of this study was to identify the attributes that affect employee satisfaction in the Market and Social Research Industries in Gauteng Province, South Africa. In order to address the overall objective of this study, the researcher used a two-tiered (mixed) approach in which both qualitative and quantitative research methodologies were used to complement and enrich the results. This paper is only based on the qualitative component of the study on leadership aspects based on six leaders (two from Social research and four from Market research) that were interviewed. The leaders were selected based on their knowledge of the industry and the expertise they have. Participation in the survey was voluntary. This paper illustrates the power of the qualitative techniques to uncover or unmask the leadership aspects in the Market and Social Research Industries and also gives the human touch to the quantitative results. It was found that leadership and management within the Market and Social Research Industries in Gauteng Province must ensure that they are accommodative in terms of mentoring their subordinates. The industry is driven by quality driven processes and strong leadership. More importantly, issues of a good working environment, remuneration, career growth, and recognition must always be addressed in order to increase employee satisfaction, reduce staff turnover, and attempt to optimize labour productivity. The qualitative findings also help a deeper understanding of leadership within the industry.

scholarly journals Analyzing Factors Affecting the Sustainability of Land Management Practices in Mecha Woreda, Northwestern Ethiopia

2021 ◽  
Vol 13 (13) ◽  
pp. 7007
Author(s):  
Habtamu Nebere ◽  
Degefa Tolossa ◽  
Amare Bantider
Keyword(s):  
Decision Making ◽  
Land Management ◽  
Land Degradation ◽  
Quantitative Data ◽  
Management Practices ◽  
Short Term ◽  
Factors Affecting ◽  
Decision Making Processes ◽  
Household Heads ◽  
The Impact

In Ethiopia, the practice of land management started three decades ago in order to address the problem of land degradation and to further boost agricultural production. However, the impact of land management practices in curbing land degradation problems and improving the productivity of the agricultural sector is insignificant. Various empirical works have previously identified the determinants of the adoption rate of land management practices. However, the sustainability of land management practices after adoption, and the various factors that control the sustainability of implemented land management practices, are not well addressed. This study analyzed the factors affecting the sustainability of land management practices after implementation in Mecha Woreda, northwestern Ethiopia. The study used 378 sample respondents, selected by a systematic random sampling technique. Binary logistic regression was used to analyze the quantitative data, while the qualitative data were qualitatively and concurrently analyzed with the quantitative data. The sustained supply of fodder from the implemented land management practices, as well as improved cattle breed, increases the sustainability of the implemented land management practices. While lack of agreement in the community, lack of enforcing community bylaws, open cattle grazing, lack of benefits of implemented land management practices, acting as barrier for farming practices, poor participation of household heads during planning and decision-making processes, as well as the lack of short-term benefits, reduce the sustainability of the implemented land management practices. Thus, it is better to allow for the full participation of household heads in planning and decision-making processes to bring practical and visible results in land management practices. In addition, recognizing short-term benefits to compensate the land lost in constructing land management structures must be the strategy in land management practices. Finally, reducing the number of cattle and practicing stall feeding is helpful both for the sustainability of land management practices and the productivity of cattle. In line with this, fast-growing fodder grass species have to be introduced for household heads to grow on land management structures and communal grazing fields for stall feeding.

scholarly journals Rural Roads Are Paving the Way for Land-Use Intensification in the Uplands of Laos

Land ◽  
2021 ◽  
Vol 10 (3) ◽  
pp. 330
Author(s):  
Jean-Christophe Castella ◽  
Sonnasack Phaipasith
Keyword(s):  
Land Use ◽  
Management Practices ◽  
Management Strategies ◽  
Farming Systems ◽  
Long Term Effects ◽  
Group Discussions ◽  
Rural Roads ◽  
External Resources ◽  
Hybrid Maize ◽  
The Impact

Road expansion has played a prominent role in the agrarian transition that marked the integration of swidden-based farming systems into the market economy in Southeast Asia. Rural roads deeply altered the landscape and livelihood structures by allowing the penetration of boom crops such as hybrid maize in remote territories. In this article, we investigate the impact of rural road developments on livelihoods in northern Laos through a longitudinal study conducted over a period of 15 years in a forest frontier. We studied adaptive management strategies of local stakeholders through the combination of individual surveys, focus group discussions, participatory mapping and remote-sensing approaches. The study revealed the short-term benefits of the maize feeder roads on poverty alleviation and rural development, but also the negative long-term effects on agroecosystem health and agricultural productivity related to unsustainable land use. Lessons learnt about the mechanisms of agricultural intensification helped understanding the constraints faced by external interventions promoting sustainable land management practices. When negotiated by local communities for their own interest, roads may provide livelihood-enhancing opportunities through access to external resources, rather than undermining them.

scholarly journals Leptospirosis in Ruminants in Yogyakarta, Indonesia: A Serological Survey with Mixed Methods to Identify Risk Factors

2021 ◽  
Vol 6 (2) ◽  
pp. 84
Author(s):  
Dyah Ayu Widiasih ◽  
Johanna Frida Lindahl ◽  
Wayan T. Artama ◽  
Adi Heru Sutomo ◽  
Pande Made Kutanegara ◽  
...  
Keyword(s):  
Risk Factor ◽  
Management Practices ◽  
Small Ruminants ◽  
Case Fatality ◽  
Open Water ◽  
Serum Samples ◽  
Public Health Importance ◽  
Group Discussions ◽  
The Individual ◽  
And Behavior

Leptospirosis is a zoonotic disease occurring worldwide with reproductive symptoms and production losses in livestock, while humans can suffer fatal renal failure. In Yogyakarta Special Province, Indonesia, there have been several outbreaks with high case fatality, demonstrating the public health importance, but there is limited understanding of the epidemiology. This study used an EcoHealth approach to ensure transdisciplinarity and community participation. Seroprevalence of Leptospira in animals was studied between October 2011 and May 2013 in 15 villages. Serum samples from 1404 cattle and 60 small ruminants were screened by a Microscopic Agglutination Test (MAT), first in pools, and then the individual positive samples were identified. Focus group discussions including farmers, village officials, and official stakeholders were used to explore knowledge and behavior of zoonotic diseases, particularly leptospirosis. Two small ruminants were seropositive for Leptospira icterohemorrhagiae. From the cattle, 3.7% were seropositive, and the most common serovars were Leptospira hardjo, followed by L. icterohemorrhagiae. Out of all farms, 5.6% had at least one positive cattle. Risk factor analyses showed that the risk of the farm being seropositive increased if the farmer used water from an open source, or if farming was not the main occupation. This study showed the presence of Leptospira spp. in ruminants in Yogyakarta and identified use of open water as a risk factor for the livestock. We also observed that the knowledge related to leptospirosis was low, and risky farm management practices were commonly employed.

scholarly journals Factors Affecting the Initial Engagement of Older Adults in the Use of Interactive Technology

2021 ◽  
Vol 18 (6) ◽  
pp. 2847
Author(s):  
Lina Lee ◽  
Mary Lou Maher
Keyword(s):  
Older Adults ◽  
Interactive Technology ◽  
Key Factors ◽  
Group Discussions ◽  
Interactive Technologies ◽  
Factors Affecting ◽  
Diary Studies ◽  
User Focus ◽  
Depth Interviews

Smart environments and the use of interactive technology has the potential to improve the quality of life for the senior community as well as to support the connections among the senior community and the world outside their community. In addition to the increasing number of studies in the field of aging and technologies, research is needed to understand the practical issues of user focus, adoption, and engagement for older adults to accept interactive technologies in their lives. In this study, we use two commercial technological interventions (uDraw and GrandPad) to understand technology-related perceptions and behaviors of older adults. We present five case studies that emerge from empirical observations of initial engagement with technology through research methods such as focus group discussions, in-depth interviews, observations, and diary studies. The contributions of this study are identification of the key factors that influence the initial engagement with interactive technology for older adults.

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