Demand for information on corporate social responsibility (CSR) and international financial reporting standards (IFRS) has progressively increased in tandem with the growing interest in sustainable investments. Numerous studies have established that the adoption of IFRS has often improved the information quality offered to many users through providing highly relevant, reliable and understandable information, as well as allowing companies’ accounting data to be compared to that of other companies for various periods. Crash risk is a major concern for investors and may result in higher compensation for holding higher-risk securities. This research seeks to examine the impact of corporate social responsibility on the effectiveness of adopting mandatory international financial reporting standards according to the price crash risk. To achieve this, the descriptive approach and a systematic review of previous studies, research, and literature related to the research topic and its variables were used. The results confirmed the existence of a correlation between CSR and IFRS in the financial market. Finally, the research recommended the necessity of conducting more research, analytical and empirical studies with regard to measuring the correlation among CSR and IFRS.
{"title":"Measuring the Impact of Social Responsibility on the Effectiveness of the Mandatory International Financial Reporting Standards (IFRS) Adoption According to The Price Crash Risk","authors":"Amany Ahmed Wahba","doi":"10.56830/ppcq1865","DOIUrl":"https://doi.org/10.56830/ppcq1865","url":null,"abstract":"Demand for information on corporate social responsibility (CSR) and international financial reporting standards (IFRS) has progressively increased in tandem with the growing interest in sustainable investments. Numerous studies have established that the adoption of IFRS has often improved the information quality offered to many users through providing highly relevant, reliable and understandable information, as well as allowing companies’ accounting data to be compared to that of other companies for various periods. Crash risk is a major concern for investors and may result in higher compensation for holding higher-risk securities. This research seeks to examine the impact of corporate social responsibility on the effectiveness of adopting mandatory international financial reporting standards according to the price crash risk. To achieve this, the descriptive approach and a systematic review of previous studies, research, and literature related to the research topic and its variables were used. The results confirmed the existence of a correlation between CSR and IFRS in the financial market. Finally, the research recommended the necessity of conducting more research, analytical and empirical studies with regard to measuring the correlation among CSR and IFRS.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125133247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Maged M. Albaz, Magdy M. Melegy, Ahmed M. Abu-Sheashea, Ahmed Z. Metwaly
The researchers have shed the light on the specific nature of NPOs by reviewing two models, the CAs in the Arab republic of Egypt and charities in the United Kingdom from legislative side and determine the most important organizational and financial aspects. And The Researchers found a rapprochement between the concept, characteristics and activities nature of both the CAs and charities, but the United Kingdom is more significantly regulated than Egypt in the legislative and accounting regulation, so the researcher will address in the next section the problems and challenges facing the NPS at the international level with a focus on the Egyptian CAs. Keywords: Accounting Regulations/ NPOs / CAs/ Disclosure.
{"title":"The Accounting Regulations for The Non-Profit: A Comparative Study Between Egypt and UK","authors":"Maged M. Albaz, Magdy M. Melegy, Ahmed M. Abu-Sheashea, Ahmed Z. Metwaly","doi":"10.56830/ihea1443","DOIUrl":"https://doi.org/10.56830/ihea1443","url":null,"abstract":"The researchers have shed the light on the specific nature of NPOs by reviewing two models, the CAs in the Arab republic of Egypt and charities in the United Kingdom from legislative side and determine the most important organizational and financial aspects. And The Researchers found a rapprochement between the concept, characteristics and activities nature of both the CAs and charities, but the United Kingdom is more significantly regulated than Egypt in the legislative and accounting regulation, so the researcher will address in the next section the problems and challenges facing the NPS at the international level with a focus on the Egyptian CAs. Keywords: Accounting Regulations/ NPOs / CAs/ Disclosure.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129325044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Corporate governance is important in developing a culture of integrity in an organization that enhances the performance of business resulting in sustainability in the business of the organization. The purpose of this study is to investigate the impact of corporate governance factors on bank performance in Pakistan. The data was collected from 15 banks from the period of 2010 to 2020. The data was collected from the financial reports of the banks. The dependent variable was returning on assets as a proxy of firm performance and the independent variables were corporate governance factors (namely, the board size, firm size, independent directors, CEO duality, and leverage). The technique was applied for this research included the Co-integration test, the Hausman test to determine Random or Fixed Effect, and the Panel Least Square Regression to check the relationship between variables The result found that board size has a significant effect on return on assets indicated that optimum board size in an organization increases the ROA. The results found board independence has a significant effect on return on assets indicating the independency of directors is involved in creating greater value for shareholders. The results found that CEO/Chairman duality has an insignificant impact on return on assets. The results found leverage has a significant impact on return on assets indicating that having high leverage earns more profit. The results found a positive impact of firm size on return on assets. Results can be concluded that improvement in corporate practices increases the firm performance shows the positive revenue generates by the company and the company used its assets through business. Good CG practices make firm-healthy
{"title":"Corporate Governance and Firm Performance: Empirical Evidence from Pakistan Banking Sector","authors":"Kehkashan Nizam","doi":"10.56830/wwpt2651","DOIUrl":"https://doi.org/10.56830/wwpt2651","url":null,"abstract":"Corporate governance is important in developing a culture of integrity in an organization that enhances the performance of business resulting in sustainability in the business of the organization. The purpose of this study is to investigate the impact of corporate governance factors on bank performance in Pakistan. The data was collected from 15 banks from the period of 2010 to 2020. The data was collected from the financial reports of the banks. The dependent variable was returning on assets as a proxy of firm performance and the independent variables were corporate governance factors (namely, the board size, firm size, independent directors, CEO duality, and leverage). The technique was applied for this research included the Co-integration test, the Hausman test to determine Random or Fixed Effect, and the Panel Least Square Regression to check the relationship between variables The result found that board size has a significant effect on return on assets indicated that optimum board size in an organization increases the ROA. The results found board independence has a significant effect on return on assets indicating the independency of directors is involved in creating greater value for shareholders. The results found that CEO/Chairman duality has an insignificant impact on return on assets. The results found leverage has a significant impact on return on assets indicating that having high leverage earns more profit. The results found a positive impact of firm size on return on assets. Results can be concluded that improvement in corporate practices increases the firm performance shows the positive revenue generates by the company and the company used its assets through business. Good CG practices make firm-healthy","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131342746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study aimed to identify the effectiveness of the use of artificial intelligence in the internal audit process and its impact on the management and evaluation of risks, control and governance in the Palestinian government sector, and to answer the research questions and test the hypotheses of the study, the researchers relied on the descriptive analytical method, and distributed a questionnaire to the study community consisting of department managers and heads of departments and internal auditors working in the internal audit departments of the Palestinian government ministries and the number of (40) auditors, and the use of statistical analysis program(SPSS) to enter and analyze data. The results of the study also showed that there is a significant impact on the use of artificial intelligence in the internal audit process on the management and evaluation of risks and regulatory systems, strengthening governance procedures and mechanisms, improving the efficiency and effectiveness of the audit process, increasing the quality of internal audit services and reducing risk in Palestinian government ministries. The study also recommended the need to direct Palestinian government ministries to adopt the use of Artificial Intelligence applications in the internal audit process, because it provides a reduction in time and cost and increase the efficiency of performing internal audit tasks in light of the huge amount of data and complex reports and then help him reach rational decisions, and should enhance the awareness of internal auditors of the importance of the use of Artificial Intelligence technologies, its role in achieving the quality of the audit, conducting the risk assessment process, examining internal control systems, and strengthening the governance system in Palestinian government ministries
{"title":"The Effectiveness of the Use of Artificial Intelligence in The Internal Audit Process and Its Impact On Risk Management, Control and Governance in The Palestinian Government Sector","authors":"Abdul Rahman M. S. Rashwan, Eitedal M. S. Alhelou","doi":"10.56830/rzba5370","DOIUrl":"https://doi.org/10.56830/rzba5370","url":null,"abstract":"The study aimed to identify the effectiveness of the use of artificial intelligence in the internal audit process and its impact on the management and evaluation of risks, control and governance in the Palestinian government sector, and to answer the research questions and test the hypotheses of the study, the researchers relied on the descriptive analytical method, and distributed a questionnaire to the study community consisting of department managers and heads of departments and internal auditors working in the internal audit departments of the Palestinian government ministries and the number of (40) auditors, and the use of statistical analysis program(SPSS) to enter and analyze data. The results of the study also showed that there is a significant impact on the use of artificial intelligence in the internal audit process on the management and evaluation of risks and regulatory systems, strengthening governance procedures and mechanisms, improving the efficiency and effectiveness of the audit process, increasing the quality of internal audit services and reducing risk in Palestinian government ministries. The study also recommended the need to direct Palestinian government ministries to adopt the use of Artificial Intelligence applications in the internal audit process, because it provides a reduction in time and cost and increase the efficiency of performing internal audit tasks in light of the huge amount of data and complex reports and then help him reach rational decisions, and should enhance the awareness of internal auditors of the importance of the use of Artificial Intelligence technologies, its role in achieving the quality of the audit, conducting the risk assessment process, examining internal control systems, and strengthening the governance system in Palestinian government ministries","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115553837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Although the primary goal of the governmental sector is a social goal that is to raise the level of social welfare of citizens, the International Public Sector Accounting Standards (IPSAS) did not regulate the process of recognition and accounting disclosure of financial information which enables of the evaluation social performance of this sector, the reason of that is the lack of a scientific concept that can be measured and disclosed as a financial information – in the governmental sector – express the social benefits obtained by citizens as a result of the public expenditure done by the governmental sector units. The researcher proposed the concept of public expenditure return as an expression of those benefits, which are considered as social revenue for governmental sector units, to be disclosed through an independent financial statement called the social performance statement. It must be approved as a financial statement that must be prepared by governmental sector units in addition to the four financial statements stipulated in IPSAS 1 which are represented in the statement of: (Financial Position – Financial Performance Change in net assets – financial flows).
{"title":"Public Expenditure Return as A Proposed Accounting Concept for The Disclosure of Social Performance of Governmental Sector","authors":"Samy Hosny Mohamed Tamera","doi":"10.56830/fjcq7366","DOIUrl":"https://doi.org/10.56830/fjcq7366","url":null,"abstract":"Although the primary goal of the governmental sector is a social goal that is to raise the level of social welfare of citizens, the International Public Sector Accounting Standards (IPSAS) did not regulate the process of recognition and accounting disclosure of financial information which enables of the evaluation social performance of this sector, the reason of that is the lack of a scientific concept that can be measured and disclosed as a financial information – in the governmental sector – express the social benefits obtained by citizens as a result of the public expenditure done by the governmental sector units. The researcher proposed the concept of public expenditure return as an expression of those benefits, which are considered as social revenue for governmental sector units, to be disclosed through an independent financial statement called the social performance statement. It must be approved as a financial statement that must be prepared by governmental sector units in addition to the four financial statements stipulated in IPSAS 1 which are represented in the statement of: (Financial Position – Financial Performance Change in net assets – financial flows).","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124271157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Objective: The research aims to identify the fundamental variables affecting slowing down the transformation of governmental sector institutions from the cash basis to the accrual basis, in addition to proposing the appropriate procedure that will work to speed up this transformation and increase the effectiveness of the accrual basis in the governmental sector.
{"title":"The Accounting Measurement of Public Expenditure Return and its Impact on Accounting Transformation in governmental Sector","authors":"Samy Hosny Mohamed Tamera","doi":"10.56830/bdqh9026","DOIUrl":"https://doi.org/10.56830/bdqh9026","url":null,"abstract":"Objective: The research aims to identify the fundamental variables affecting slowing down the transformation of governmental sector institutions from the cash basis to the accrual basis, in addition to proposing the appropriate procedure that will work to speed up this transformation and increase the effectiveness of the accrual basis in the governmental sector.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121004284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Luhansk region is one of the biggest industrial regions in Ukraine and has considerable economic potential, which attracts attention of foreign enterprises. Foreign economic activity of the region is realized both at the level of the region and at the level of individual enterprises. This work aims to shed light on the Donbas crisis and the reasons behind the recent disquieting developments. The research divided the beginning of the concept of the economic crisis and the repercussions of the Donbas, specifically the city of Luhansk, eastern Ukraine, before and after the crisis.
{"title":"The Repercussions of the Donbass Crisis On Foreign Investment in Lugansk, Ukraine","authors":"Ali Imad Mohammed Azhar","doi":"10.56830/nkzj1267","DOIUrl":"https://doi.org/10.56830/nkzj1267","url":null,"abstract":"Luhansk region is one of the biggest industrial regions in Ukraine and has considerable economic potential, which attracts attention of foreign enterprises. Foreign economic activity of the region is realized both at the level of the region and at the level of individual enterprises. This work aims to shed light on the Donbas crisis and the reasons behind the recent disquieting developments. The research divided the beginning of the concept of the economic crisis and the repercussions of the Donbas, specifically the city of Luhansk, eastern Ukraine, before and after the crisis.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130852109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The “separate legal personality” and “limited liability” are two main and fundamental principles of corporate law. The concept of a separate legal personality of the company originated from the case Salomon v Salomon & Co Ltd. The landmark case decided that when a company is registered, it attains a separate legal identity. A corporate veil is a concept that recognizes the separate corporate personality of the company from the shareholders‟ personalities. In many circumstances, it happens that the corporate personality of the company commits fraud or any other illegal acts. It becomes impossible to believe that an artificial personality like a company commits any illegal act or fraud. In such cases, for the identification of the original wrongdoer, the veil of the corporation is pierced which is also called lifting the corporate veil. To highlight the English Courts’ trends in lifting the corporate veil, this article unearths the canons of English courts’ judgments to pinpoint the inconsistencies in their decisions. The paper inspects the exceptions to the Saloman rule that have been focused on and meticulously analysed in this research paper to highlight the evolution of these recognised exceptions including “Single Economic Entity, Fraud, and Facade, Sake of justice, and Agency.”
{"title":"The English Judicial Trends in Lifting the Corporate Veil","authors":"Farqaleet Khokhar","doi":"10.56830/ozvw4086","DOIUrl":"https://doi.org/10.56830/ozvw4086","url":null,"abstract":"The “separate legal personality” and “limited liability” are two main and fundamental principles of corporate law. The concept of a separate legal personality of the company originated from the case Salomon v Salomon & Co Ltd. The landmark case decided that when a company is registered, it attains a separate legal identity. A corporate veil is a concept that recognizes the separate corporate personality of the company from the shareholders‟ personalities. In many circumstances, it happens that the corporate personality of the company commits fraud or any other illegal acts. It becomes impossible to believe that an artificial personality like a company commits any illegal act or fraud. In such cases, for the identification of the original wrongdoer, the veil of the corporation is pierced which is also called lifting the corporate veil. To highlight the English Courts’ trends in lifting the corporate veil, this article unearths the canons of English courts’ judgments to pinpoint the inconsistencies in their decisions. The paper inspects the exceptions to the Saloman rule that have been focused on and meticulously analysed in this research paper to highlight the evolution of these recognised exceptions including “Single Economic Entity, Fraud, and Facade, Sake of justice, and Agency.”","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133760797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Research and economic studies in all their aspects show that uncertainty has significant consequences in all areas of the economy. In recent years, the Iraqi economy has gone through difficult economic conditions as a result of exacerbations of structural imbalances and the global health crisis. The global economy witnessed a significant recovery in 2021 as a result of the improvement in the health situation, the increase in vaccination rates around the world, and the decline in Covid-19 infections. Economic growth in Iraq has begun to gradually recover in the wake of the downturn caused by the Corona pandemic during the past year, partly due to the increase in non-oil economic activity. As for the recovery of the oil sector, it has had the most prominent impact in changing the course of the Iraqi economy, and it is expected that the improvement in the conditions of the global oil market will lead to enhancing economic growth in the medium term and achieving financial surpluses that contribute to reducing the accumulated debts. Although the economic conditions in Iraq have gradually improved with the recovery of international oil markets, this recovery is fraught with major risks posed by structural obstacles, including public investment management restrictions that affected the provision of public services, the slow repayment of overdue debts, especially those related to public wages, and the burden of owned banks. The state and the Central Bank of Iraq’s sovereign debt burden. In addition to the fragility of the political situation, the weakness of the health care system, and the rampant financial, administrative and political corruption in various state institutions. In order to orient ourselves better, we need to look carefully at ways of perceiving the challenges facing the Iraqi economy as a necessary condition for the country’s development. However, despite the improvement in the prospects of the Iraqi economy and the recovery of global oil markets, the repercussions of the Corona virus and the challenges of climate change constitute new risk factors. The economy is expected to recover gradually against the backdrop of high oil prices and an increase in the production quotas of the “OPEC +” alliance, which is scheduled to be phased out in 2022. Oil GDP will be the main engine of growth in the medium term. There is a lot of research on the state of Iraq from international and local organizations and institutions. Everyone has proven that the most serious challenge for development in Iraq is insecurity. In fact, with this material we have to answer the main question: what is the country facing and what problems are there to solve?
{"title":"What Changes The Iraqi Economy Has Undergone?","authors":"Karim Naama","doi":"10.56830/rccr8434","DOIUrl":"https://doi.org/10.56830/rccr8434","url":null,"abstract":"Research and economic studies in all their aspects show that uncertainty has significant consequences in all areas of the economy. In recent years, the Iraqi economy has gone through difficult economic conditions as a result of exacerbations of structural imbalances and the global health crisis. The global economy witnessed a significant recovery in 2021 as a result of the improvement in the health situation, the increase in vaccination rates around the world, and the decline in Covid-19 infections. Economic growth in Iraq has begun to gradually recover in the wake of the downturn caused by the Corona pandemic during the past year, partly due to the increase in non-oil economic activity. As for the recovery of the oil sector, it has had the most prominent impact in changing the course of the Iraqi economy, and it is expected that the improvement in the conditions of the global oil market will lead to enhancing economic growth in the medium term and achieving financial surpluses that contribute to reducing the accumulated debts. Although the economic conditions in Iraq have gradually improved with the recovery of international oil markets, this recovery is fraught with major risks posed by structural obstacles, including public investment management restrictions that affected the provision of public services, the slow repayment of overdue debts, especially those related to public wages, and the burden of owned banks. The state and the Central Bank of Iraq’s sovereign debt burden. In addition to the fragility of the political situation, the weakness of the health care system, and the rampant financial, administrative and political corruption in various state institutions. In order to orient ourselves better, we need to look carefully at ways of perceiving the challenges facing the Iraqi economy as a necessary condition for the country’s development. However, despite the improvement in the prospects of the Iraqi economy and the recovery of global oil markets, the repercussions of the Corona virus and the challenges of climate change constitute new risk factors. The economy is expected to recover gradually against the backdrop of high oil prices and an increase in the production quotas of the “OPEC +” alliance, which is scheduled to be phased out in 2022. Oil GDP will be the main engine of growth in the medium term. There is a lot of research on the state of Iraq from international and local organizations and institutions. Everyone has proven that the most serious challenge for development in Iraq is insecurity. In fact, with this material we have to answer the main question: what is the country facing and what problems are there to solve?","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"37 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123655586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigated the relationship between entrepreneurial orientation and firm innovativeness in selected fast food restaurants in Nigeria using cross-sectional research survey. Ten fast food restaurants registered with Rivers State Ministry of Culture & Tourism was surveyed using simple random sampling technique. One hundred (100) fast workers were drawn from the fast food restaurants in Port Harcourt Metropolis. Sample size of eighty (80) was determined from the population with Krejcie and Morgan sample size determination table. Copies of questionnaire was used as instrument for data collection. Pearson Product Moment Correlation Coefficient (rs) was used to analyze the hypotheses with the aid of IBM Statistical Package for Social Sciences (20.0). The study found that entrepreneurial orientation has significant positive relationship with firm innovativeness. The study concluded that entrepreneurial orientation that a measured in terms of learning orientation and achievement orientation predicts product innovation and process innovation in fast food restaurants. It was recommended that managers of fast food restaurants should utilize entrepreneurial orientation as their strategic advantage over their competitors. In addition, policymakers and other business practitioners should ensure that entrepreneurial activities in terms of achievement orientation and learning orientation are utilized to improve the innovativeness in their respective managerial levels.
本研究采用横断面调查的方法，对尼日利亚选定快餐店的创业取向与企业创新能力之间的关系进行了调查。采用简单随机抽样的方法，对江河州文化旅游部注册的10家快餐店进行了调查。100名快餐工人是从哈科特港大都会的快餐店里挑选出来的。用Krejcie和Morgan样本量确定表从总体中确定80(80)个样本量。使用问卷副本作为数据收集的工具。使用Pearson积矩相关系数(rs)，借助IBM Statistical Package for Social Sciences(20.0)对假设进行分析。研究发现，创业导向与企业创新具有显著的正相关关系。研究发现，以学习导向和成就导向衡量的创业导向对快餐店的产品创新和流程创新具有预测作用。建议快餐店的管理者应利用创业导向作为其相对于竞争对手的战略优势。此外，政策制定者和其他商业从业者应该确保在各自的管理层面上利用成就导向和学习导向的创业活动来提高创新能力。
{"title":"Entrepreneurial Orientation and Firm Innovativeness: A Study of Selected Fast Food Restaurants in Nigeria","authors":"Obiageri Felicitas Onwuegbule, Benedict Chima Onuoha","doi":"10.56830/fbjv2776","DOIUrl":"https://doi.org/10.56830/fbjv2776","url":null,"abstract":"This study investigated the relationship between entrepreneurial orientation and firm innovativeness in selected fast food restaurants in Nigeria using cross-sectional research survey. Ten fast food restaurants registered with Rivers State Ministry of Culture & Tourism was surveyed using simple random sampling technique. One hundred (100) fast workers were drawn from the fast food restaurants in Port Harcourt Metropolis. Sample size of eighty (80) was determined from the population with Krejcie and Morgan sample size determination table. Copies of questionnaire was used as instrument for data collection. Pearson Product Moment Correlation Coefficient (rs) was used to analyze the hypotheses with the aid of IBM Statistical Package for Social Sciences (20.0). The study found that entrepreneurial orientation has significant positive relationship with firm innovativeness. The study concluded that entrepreneurial orientation that a measured in terms of learning orientation and achievement orientation predicts product innovation and process innovation in fast food restaurants. It was recommended that managers of fast food restaurants should utilize entrepreneurial orientation as their strategic advantage over their competitors. In addition, policymakers and other business practitioners should ensure that entrepreneurial activities in terms of achievement orientation and learning orientation are utilized to improve the innovativeness in their respective managerial levels.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116587260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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