scholarly journals RISK MANAGEMENT IMPLEMENTATION MODEL IN MODERATING RISK RELATIONSHIP BASED ON INTERNAL AUDIT

2021 ◽  
Vol 1 (2) ◽  
pp. 311-322
Author(s):  
Muammar Khaddafi ◽  
Mohd Heikal ◽  
Falahuddin F
Keyword(s):  
Risk Management ◽  
Internal Audit ◽  
Communication Process ◽  
Policy Framework ◽  
Top Management ◽  
Implementation Model ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Aceh Province

This study aims to examine and analyze the influence of the Internal Audit Position on the Success of Risk Based Internal Audit, the influence of Top Management Commitment on the Success of Risk Based Internal Audit, the effect of Training on the Success of Risk Based Internal Audit, the Effect of Policy Framework on the Success of Risk Based Internal Audit, the Influence of the Communication Process. on the success of Risk Based Internal Audit, the Role of Risk Management Implementation in moderating the relationship between the Influence of Internal Audit Position, Top Management Commitment, Training, Policy Framework, and Communication on the Success of Risk Based Internal Audit.This research makes all inspectors who have a Functional Auditor Position Certificate at the district / city inspectorates in Aceh province as a population and sample. The results of this study indicate that the variables of internal audit position, top management commitment and application of risk management have no effect on the success of risk based internal audit. Meanwhile, training and policy framework variables have a positive and significant effect on the success of risk based internal audit. Communication variables were found to have no effect on the success of risk based internal audit.The moderating role of the risk management application variable is able to moderate the top management commitment, training and policy framework variables on the success of risk based internal audit. Meanwhile, the application of risk management does not moderate the influence variables of the internal audit position and communication variables on the success of risk based internal audit

scholarly journals PENGARUH KOMITMEN MANAJEMEN PUNCAK DAN PERAN AKUNTAN MANAJEMEN TERHADAP SISTEM INFORMASI LINGKUNGAN DAN DAMPAKNYA KEPADA KINERJA LINGKUNGAN

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Toto Kurniawan ◽  
Ririn Breliastiti
Keyword(s):  
Information System ◽  
Environmental Performance ◽  
Environmental Information ◽  
Environmental Data ◽  
Top Management ◽  
Management Accountant ◽  
Management Accountants ◽  
Management Commitment ◽  
Top Management Commitment

<p>Disclosure of information about environmental performance (environmental performance information) to external parties is an important step to show that the company is a good corporate citizenship. Top management realized that the commitment on environmental sustainability can provide a competitive advantage to companies through reduced costs, increased market share, image enhancement and technological leadership. In addition, the role of the management accountant had already increasingly taken into account. The seriousness of top management and company management accountants will be reflected in the establishment of an information system in which to accommodate information about the environment. In practice, most companies do not have adequate systems for measuring and managing environmental costs, or coordinate the collection of environmental data for managerial decisions. This study aims to determine the effect of directly or indirectly from the top management commitment and the role of the management accountant which is mediated by the information system environment on environmental performance. The population in this study are private companies that are domiciled or headquartered in Jakarta. The method of selecting samples using a convenience sampling and purposive sampling. Respondents who have been targeted in this research is the employee who has occupied the minimum level supervisor. The data used are primary data collected through questionnaires. Data analysis was performed using analysis of PLS (Partial Least Squares). The results showed that the top management commitment, both directly and indirectly affect the environmental performance. The role of the management accountant directly affect environmental performance. Environmental information system influence on environmental performance.</p><p><br />Keywords: top management commitment, the role of management accountants, environmental information systems, environmental performance, management accounting</p>

scholarly journals Top management role in improving the state of QMS under the influence of employee's involvement: Best practice from the food processing industry

2020 ◽  
Vol 13 (1) ◽  
pp. 93
Author(s):  
Marija Stanojeska ◽  
Robert Minovski ◽  
Bojan Jovanoski
Keyword(s):  
Best Practice ◽  
Quality Management System ◽  
Employee Motivation ◽  
Influential Factors ◽  
The State ◽  
Top Management ◽  
Management Commitment ◽  
Top Management Commitment ◽  
The Republic

Purpose: The role of the top management in Quality Management System (QMS) is undeniable and emphasized by many researchers. On the other hand, the employees’ involvement is recognized as one of the main prerequisites for improvement of QMS. Although investigated to a certain extent, the influence of the top management and the employees’ involvement on the successful transition from ISO 9001 QMS to TQM is still a vague area. The main objective of the presented research is to investigate the influence of top management commitment on the state of QMS, through optimal management of employees’ motivation.Design/methodology/approach: In order to identify the influential factors, a comprehensive literature survey was conducted, followed by survey of the companies in the food industry in the Republic of Macedonia. The selected influential factors on QMS and employee motivation are used as initial set of variables for creation of the dynamic model.Findings: As a result, the findings demonstrate how the top management can influence on the state of QMS and implementation of TQM practices in a shorter period of time. In that sense, numerous experiments with SD model have been carried out and most appropriate ratio of coefficient of commitment of top management has been determined.Originality/value: The model represents a kind of a platform for further analysis in direction of improvement the QMS towards the TQM under the influence of employees’ motivation.

scholarly journals Assessment of Top Management Commitment and Support on IS Risk Management Implementation in the Business Organization

2021 ◽  
Author(s):  
Fasilat Aramide Sanusi ◽  
Satirenjit Kaur Johl
Keyword(s):  
Information System ◽  
Risk Management ◽  
Top Management ◽  
Business Organization ◽  
Strategy Formulation ◽  
Commercial Activities ◽  
Sustainable Performance ◽  
Policy And Strategy ◽  
Management Commitment ◽  
Top Management Commitment

Information system has become a strategic tool for business organization, its wide usage and acceptance has increased the flexibility of commercial activities and business sustainability. The use of internet technology has also promoted business networking, information sharing, knowledge acquisition, and prompt decision-making. Meanwhile, efficiency of IS is anchored on the commitment and support of top management in terms of policy and strategy formulation. This paper analyses the impact of top management commitment and support on IS risk management implementation in the business sector. The study employed a narrative method of literature review that critically analyzed the importance of top management commitment and support on information system risk management implementation within the business organization. Relevant information was obtained from Scopus, Web of Science, Research Gate and google scholar. It was found that IS improves task efficiency through effective communication and job automation. Therefore, organizations need to control and prevent the possibility of IS risk occurrence in their operations to promote competitive advantage and sustainable performance. Hence, and it is the responsibility of executive arm of organization to guide, direct, and control IS risk management implementation for performance advantage.

Assessing the Role of Knowledge Management in Adding Value: Moving Towards a Comprehensive Framework

2009 ◽  
Vol 08 (04) ◽  
pp. 275-286 ◽  
Author(s):  
Fahmi Ibrahim ◽  
David Edgar ◽  
Vivien Reid
Keyword(s):  
Knowledge Management ◽  
Organisational Culture ◽  
Top Management ◽  
Accurate Picture ◽  
Management Commitment ◽  
Different Types ◽  
Top Management Commitment ◽  
Comprehensive Framework ◽  
Depth Interviews

Researchers and practitioners have emphasised the need for advances in knowledge management (KM) research to better understand how organisations add value from their KM practices. Thus, a comprehensive framework, rooted in two main theoretical streams of KM practices, objectivist and practice-based perspective, is proposed. We believe this explains how KM practices add value, and will assist organisations to obtain a more accurate picture of their KM practices, the factors that influence KM implementation, and how KM can be measured. The framework also serves as a means to identify how well KM practices meet organisational strategies. This paper begins with a review of different KM perspectives and then reports the findings of qualitative in-depth interviews with UK car manufacturers. The results indicate that most organisations adopt different types of KM practices, with the findings revealing that top management commitment, strategy, IT, people involvement and organisational culture were the factors that most influenced KM implementation. In conclusion, the paper advocates an integrated view of KM perspectives and mechanisms for KM practice in UK car manufacturing.

scholarly journals Top management commitment and involvement and their link to key account management effectiveness

2015 ◽  
Vol 30 (1) ◽  
pp. 32-44 ◽  
Author(s):  
Nektarios Tzempelikos
Keyword(s):  
Relationship Quality ◽  
Top Management ◽  
Key Account Management ◽  
Content Type ◽  
Account Management ◽  
Key Account ◽  
Management Commitment ◽  
Top Management Commitment ◽  
Management Involvement

Purpose – The purpose of the study is to examine the role of top management in effective key account management (KAM) relationships, making a distinction between top management commitment and top management involvement. Design/methodology/approach – The study uses data from 304 suppliers from different sectors to test the research model and hypotheses developed. Data were collected by means of personal interviews. The survey instrument was a structured questionnaire. Findings – Results show that top management commitment positively affects top management involvement. In addition, top management involvement totally mediates the relationship between top management commitment and relationship quality. Finally, relationship quality positively relates to financial performance. Research limitations/implications – The study focuses on the role of top management in KAM. Future research that considers the top management’s role simultaneously with other internal or external factors would provide a more comprehensive understanding of the antecedents of effective KAM. Future studies can also examine the potential detrimental impact of top management involvement in KAM. Practical implications – Top managers should get actively involved in KAM. The study provides managers with guidance concerning how top management can have the greatest effect on KAM effectiveness. Originality/value – The study adds to our understanding of the role of top management in KAM. The study provides an integrative empirical examination of the influence of top management in KAM and offer insights on which ways top management determines KAM success.

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