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Leadership Practices, Stakeholder Involvement and Performance of National Government Departments in Kenya 肯尼亚国家政府部门的领导实践、利益相关者参与和绩效
Pub Date : 2023-02-03 DOI: 10.5430/ijba.v14n1p36
T. M. Kilonzi, Rukia Atikiya, W. Atambo
The performance in most of the National Government departments in Kenya has been average over the years leading to disparities in access to resources and quality services. There is scanty literature on leadership practices and the performance of the departments available. Thus, this study assessed the influence of leadership practices on the performance of the departments moderated by stakeholder involvement. The study adopted quantitative and qualitative mixed research design guided by positivism research philosophy. It used a validated semi – structured questionnaire for data collection from a sample of 195 respondents drawn from National Government Heads of Departments in the Counties. The resultant data was analyzed to generate descriptive and inferential statistics which were used to draw inferences. The study established that leadership practices significantly influence the performance of departments in the National Government of Kenya moderated by stakeholder involvement. To improve on the performance, the management should review the stakeholder involvement management and the leadership practices adopted with a view of re – engineering the implementation process to provide for a performance improvement framework. The respondents were drawn from the National Government Departments in the Counties which excluded the views of Heads of Departments based at the headquarters of the National Government Departments. This is the first study on leadership practices, stakeholder involvement and performance of the National Government departments in Kenya to the best of the researchers. It added knowledge on the leadership practices and stakeholder involvement influence on the performance of public sector organizations.
多年来,肯尼亚大多数国家政府部门的表现一般,导致在获得资源和优质服务方面存在差距。关于领导实践和部门绩效的文献很少。因此,本研究评估了领导实践对利益相关者参与调节的部门绩效的影响。本研究采用实证主义研究哲学指导下的定量与定性混合研究设计。它使用了一份有效的半结构化问卷,从各县的国家政府部门负责人中抽取195名受访者进行数据收集。对所得数据进行分析,生成描述性和推断性统计,用于得出推论。研究表明,领导实践显著影响肯尼亚国家政府部门的绩效,而利益相关者的参与则起到了调节作用。为了改善绩效,管理层应检讨利益相关者参与管理和领导实践,并重新设计实施过程,以提供绩效改善框架。答复者来自各县的国家政府部门,不包括国家政府部门总部各部门负责人的意见。这是对肯尼亚国家政府部门的领导实践、利益相关者参与和绩效的第一项研究,是最好的研究人员。它增加了关于领导实践和利益攸关方参与对公共部门组织绩效影响的知识。
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引用次数: 0
A Philosophical Perspective of Project Management’s Human Dimension 项目管理人的维度的哲学视角
Pub Date : 2023-02-03 DOI: 10.5430/ijba.v14n1p1
Horacio De La Cruz Jr.
This paper could be seen as an investigation of the theoretical foundations of Project Management, its nuances, and its relation to the Ethic of Care. Such an investigation is of great importance at the academic level as a basis of research, education, and understanding of the nuances inherent to Project Management. Therefore, grounded in ethical theories, this paper evaluates the importance of the project manager and team's knowledge of the organization’s culture, the significance of managers or organizations nurturing and developing the project team, and how essential it is to the project's success of having managers focusing on technology while modulating its inherent human element thru Ethic of Care. Furthermore, this investigation analyzes the human side of Project Management by synthesizing its theories and concepts and evaluates the knowledge management and approach; it enhances our understanding of today’s project managers' challenges to drive projects to succeed by applying the principles of the Virtue of care that could potentially improve project management.
本文可以看作是对项目管理的理论基础、细微差别及其与关怀伦理的关系的研究。这样的调查在学术层面上是非常重要的,它是研究、教育和理解项目管理固有的细微差别的基础。因此,在伦理理论的基础上,本文评估了项目经理和团队对组织文化知识的重要性,经理或组织培养和发展项目团队的重要性,以及让经理专注于技术,同时通过伦理关怀调节其固有的人为因素对项目成功的重要性。在此基础上,本文综合了项目管理的理论和概念,分析了项目管理中人的一面,并对项目管理的知识管理和方法进行了评价;它增强了我们对当今项目经理面临的挑战的理解,即通过应用可能潜在地改进项目管理的“关怀美德”原则来推动项目取得成功。
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引用次数: 0
A Blueprint for Minimizing Audit Anticipation Gap in a Developing Country: Stakeholders Perceptions 减少发展中国家审计预期差距的蓝图:利益相关者的看法
Pub Date : 2023-02-03 DOI: 10.5430/ijba.v14n1p20
D. Ghandour
Purpose: This paper provides a blueprint for minimizing Audit Anticipation Gap (AAG) in a developing country. The focus was on exploring the occurrence, causes, and consequent effects of the Audit Anticipation Gap in Sudan, by identifying the possible factors that contribute to that gap. This was achieved by surveying the opinions of practicing external auditors, key users of financial statements, and accounting educators.Research Design/Methodology/Approach: A qualitative research approach was adopted through a cross-sectional survey, using in-depth face-to-face structured personal interviews. Furthermore, purposive/judgmental sampling was utilized to select interviewees. Twenty-nine interviews were carried out, and their responses were analyzed using thematic content analysis.Major Findings: The findings did indicate that an Audit Anticipation Gap exists in Sudan due to a weak and undeveloped accounting and auditing profession in the country, ambiguity concerning auditor’s independence, lack of external auditor rotation in the majority of the financial sectors, rendering both audit and non-audit services, absence of rules and regulations that govern external audit practices. Furthermore, major contributing factors included misunderstanding the objectives of auditing, the audit process, and the auditor’s roles and responsibilities by key users of financial statements.Practical Implications: The study provided a wide range of findings that have significant implications for policy making geared toward minimizing the Audit Anticipation Gap in the country, so that accounting will play its proper role in its sustainable economic development.Originality/Value: This study contributes to the existing literature by providing detailed and comprehensive findings from a region that has gained little focus on the subject matter. Specifically, it has shed light on the weaknesses of the accounting and auditing profession in Sudan, with a particular emphasis on the Audit Anticipation Gap. Thus, by surveying the viewpoints of the key stakeholders, the study provided prescriptions for turning around the accounting profession in the country to a potential world-class status.
目的:本文为减少发展中国家审计预期差距(AAG)提供了一个蓝图。重点是通过查明可能造成审计预期差距的因素,探讨苏丹审计预期差距的发生、原因及其后果。这是通过调查执业外部审计师、财务报表的主要使用者和会计教育者的意见来实现的。研究设计/方法/方法:通过横断面调查采用定性研究方法,使用深入的面对面结构化个人访谈。此外,目的/判断抽样被用来选择受访者。进行了29次访谈,并使用主题内容分析对他们的回答进行分析。主要发现:调查结果确实表明,苏丹存在审计预期差距,原因是该国的会计和审计专业薄弱和不发达,审计师的独立性含糊不清,大多数金融部门缺乏外部审计师轮换,提供审计和非审计服务,缺乏管理外部审计实践的规则和条例。此外,主要的影响因素还包括财务报表主要使用者对审计目标、审计过程以及审计师的角色和责任的误解。实际意义:该研究提供了广泛的研究结果,这些发现对制定政策具有重要意义,旨在最大限度地减少该国的审计预期差距,以便会计在其可持续经济发展中发挥应有的作用。原创性/价值:本研究为现有文献提供了详细和全面的发现,这些发现来自一个很少关注该主题的地区。具体来说,它揭示了苏丹会计和审计专业的弱点,特别强调了审计预期差距。因此,通过调查主要利益相关者的观点,该研究为扭转该国的会计职业提供了处方,使其成为潜在的世界级地位。
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引用次数: 0
Convergence Clubs in the Brazilian Beef Market 巴西牛肉市场的汇合俱乐部
Pub Date : 2022-12-04 DOI: 10.5430/ijba.v13n6p79
Eucinete De Menezes Albuquerque, F. J. S. Tabosa, P. Castelar, Nicolino Trompieri Neto, A. Khan, J. A. Araújo, Laura Cunha Rebouças Lessa, Erika Costa Sousa
The share of livestock in the Gross Domestic Product (GDP) of Brazilian agribusiness has considerable relevance in the country's economy. Specifically, the work tests the hypothesis of convergence and/or formation of price convergence clubs in each state, taking into account the possible technological differences existing among Brazil’s different regions. Data from 12 Brazilian states, from 2004 to 2021, is used. The methodology is the time series analysis, as featured in Phillips & Sul (2007). In club convergence, it is observed that in economies with similar initial conditions and identical structural characteristics, prices converge to the same long-term level. And, in this specific case, it was possible to identify only one convergence club, where all states follow the same pattern.
牲畜在巴西农业综合企业的国内生产总值(GDP)中所占的份额与该国经济有着相当大的相关性。具体而言,考虑到巴西不同地区之间可能存在的技术差异,该工作测试了每个州的趋同和/或价格趋同俱乐部形成的假设。本文使用了2004年至2021年巴西12个州的数据。方法是时间序列分析,如Phillips & Sul(2007)所述。在俱乐部趋同中,可以观察到,在初始条件相似、结构特征相同的经济体中,价格收敛到相同的长期水平。而且,在这种特殊情况下,有可能只确定一个趋同俱乐部,其中所有国家都遵循相同的模式。
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引用次数: 0
Effect of the Substitution of Sugarcane for Food Supply Crops in Goiás Goiás .甘蔗替代粮食作物的效果
Pub Date : 2022-12-04 DOI: 10.5430/ijba.v13n6p65
Amanda S. Diniz, J. D. C. Vieira, A. Pasqualetto, Sergio D. De Castro
This article analyses the effect of replacing food crops with sugarcane in Goiás, according to mesoregions, between 2013 and 2020. The research intends to contribute to the discussion about the themes related to the changes that have occurred in the areas under plantation, production, and the value of sugarcane, rice, beans, corn, and soybeans. The database used is taken from IBGE's Municipal Livestock Production Survey. The results indicate that there was a rapid expansion of sugarcane production, which followed a similar direction as corn and soybeans, but with beans maintaining a very slow production rate. Sugarcane production is heavily concentrated in a single mesoregion of Goiás, which highlights a series of alerts regarding the spatial heterogeneity of this crop's production. The work concludes that there are strong indications that sugarcane is substituting rice production, but the same has not happened with beans.
本文分析了2013年至2020年期间Goiás以甘蔗代替粮食作物的影响,按区域划分。本研究旨在促进对甘蔗、水稻、豆类、玉米和大豆种植、生产和价值变化相关主题的讨论。所使用的数据库取自IBGE的市政畜牧生产调查。结果表明,甘蔗产量快速增长,与玉米和大豆的增长方向相似,但豆类的产量保持在非常缓慢的水平。甘蔗生产主要集中在Goiás的一个中央区,这突出了关于该作物生产的空间异质性的一系列警报。这项研究的结论是,有强烈的迹象表明,甘蔗正在取代水稻生产,但豆类还没有发生同样的情况。
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引用次数: 0
Corporate Governance in Need of Reforms: What Areas of the System Should Be Reformed First and How? 需要改革的公司治理:应该首先改革哪些领域以及如何改革?
Pub Date : 2022-12-01 DOI: 10.35808/ijeba/788
John, Diah, Jhonni Sinaga
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引用次数: 0
How Would Investing in Equities Have Affected the Social Security Investment Fund in an Emerging Market? Can Governance Help? 投资股票对新兴市场社会保障投资基金有何影响?治理有帮助吗?
Pub Date : 2022-12-01 DOI: 10.35808/ijeba/787
Ph.D Maen F. Nsour, AM Samer, Ph.D Al-Rjoub
: Purpose: This paper explores the impact of the Social Security Investment Fund's (SSIF) portfolio diversification into private securities in Jordan. However, the policy shift exposes the program to higher financial risk. Design/methodology/approach: It extends to examine whether corporate governance can be related to better performance and can be used as an additional selection criterion for sound investment decisions. SSIF is the largest fund in Jordan, with a market value of 14.5 billion dollars as of 2019. SSIF believes that investing a portion of its assets in equities would likely reduce the need for higher payroll taxes and strengthen the program's long-term financial outlook. Findings: Investment and long-term asset values can move in opposite directions. Constructing the first Corporate Governance Index (CGI) for Jordan's firms, we document a negative relationship between CGI and portfolio performance. Asset selection increases portfolio return while at the same time, lower the governance level of the selected stock portfolio. This result is in line with prior empirical research, which also demonstrated that the lower the governance standards, the stronger the correlation between governance and firm value and performance. Practical inplementation: Investing a portion of trust fund assets in equities would likely reduce the need for higher payroll taxes and strengthen the program's long-term financial outlook. Originality value: Social security trust fund's policy shift towards more equity investment reduces the aggregate capital stock and exposes future generations to more uncertainty.
目的:探讨约旦社会保障投资基金(SSIF)投资组合多元化对私人证券的影响。然而,政策转变使该计划面临更高的金融风险。设计/方法论/方法:它扩展到检查公司治理是否可以与更好的绩效相关,并且可以用作合理投资决策的额外选择标准。SSIF是约旦最大的基金,截至2019年市值为145亿美元。SSIF认为,将部分资产投资于股票可能会减少提高工资税的必要性,并增强该计划的长期财务前景。研究发现:投资和长期资产价值可以反向运动。构建约旦公司的第一个公司治理指数(CGI),我们记录了CGI和投资组合绩效之间的负相关关系。资产选择在提高投资组合收益的同时,降低了所选股票组合的治理水平。这一结果与之前的实证研究一致,也表明治理标准越低,治理与企业价值和绩效的相关性越强。实际实施:将一部分信托基金资产投资于股票可能会降低提高工资税的必要性,并加强该计划的长期财务前景。原创性价值:社保信托基金的政策转向更多的股权投资,减少了总资本存量,使后代面临更多的不确定性。
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引用次数: 0
The Effects of Ownership Structure and Funding Decisions Toward Financial Performance Moderated by Good Corporate Governance in the Mining Companies Listed on the IDX in 2016-2020 2016-2020年IDX上市矿业公司股权结构和融资决策对财务绩效的影响:良好公司治理的调节
Pub Date : 2022-12-01 DOI: 10.35808/ijeba/784
Yolanda Andraini, Edyanus, Fitri
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引用次数: 0
Determinants of Corporate Risk Disclosure for Non- Financial Companies Listed on Amman Stock Exchange 安曼证券交易所非金融类上市公司风险披露的决定因素
Pub Date : 2022-12-01 DOI: 10.35808/ijeba/793
Alkhawaldeh, Saaydah
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引用次数: 0
Country Branding in the Era of Pandemic: Possible Shifts in Country Branding Strategies and Future Perspectives 大流行时代的国家品牌:国家品牌战略的可能转变和未来前景
Pub Date : 2022-12-01 DOI: 10.35808/ijeba/792
Khavar Alakbarli
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引用次数: 0
期刊
International Journal of Economics and Business Administration
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