GB518M1 Assess accounting information and systems in business

GB518M1: Assess accounting information and systems in
business environments.
All competency criteria must be met to earn a B grade and pass
this Course Outcome.
A predefined number of mastery criteria must be met to earn an
A grade, indicating mastery of
the Course Outcome. See the CLA and Grade Criteria Chart
below.
*If work submitted for this Competency Assessment does not
meet the minimum
submission requirements, it will be returned without being
scored.
Assess accounting information and systems in business
environments
MET NOT YET
MET
Module 1 Lab Part 1
Competency
Explain the purpose and importance of accounting
Module 1 Lab Part 2

Competency
Analyze business transactions and the Accounting Cycle using
source
documents
Module 1 Lab Part 3
Competency
Prepare financial statements and explain the importance of
periodic
reporting
Module 1 Lab Part 4
Competency
Apply the accounting equation to explain accrual accounting
and why it
is useful in periodic reporting
Module 1 Lab Part 5
Competency
Explain the purpose and impact of adjustments
Module 1 Lab Part 6
Competency
Prepare financial statements using an adjusted trial balance

Module 1 Lab Part 7
Mastery
Interpret the accounting equation and each of its components
Module 1 Lab Part 8
Mastery
Analyze financial data using financial ratios
Module 1 Lab Part 9
Mastery
Compute profits using the accrual concept of accounting
Module 1 Lab Part 10
Mastery
Calculate profitability ratios
Module 1 Lab Part 11
Mastery
Complete the Accounting Cycle
Total Competency Criteria:
Total Mastery Criteria:

CLA and Grade Criteria Chart
CRITERIA
CLA
Score
Grade Points
Meets all 6 competency criteria and 3 to 5 of mastery
criteria
5 A 1000
Meets all 6 competency criteria and 1 to 2 of mastery
criteria
4 B 850
Meets 4 to 5 of competency criteria 3
Not Yet
Competent*
0
Not Yet
Competent*
0
Not Yet

Competent*
0
Meets 0 competency criteria 0
Not Yet
Competent*
0
No submission NA
Not Yet
Competent*
0
*Not Yet Competent grades convert to an F at term end

1 DSRT 8 7: 2.1 SCHOLARLY ABRSTRACT ASSIGNMENT
#1 – QUANTITATIVE
Relati nship Between Female Leadership Styles and Empl yee
Engagement
Bibli graphic Citati n
Ghani, F. A., Derani, N. E. S., Aznam, N., Mohamad, N.,
Zakaria, S. A. A., & Toolib, S. N.
(2018). An empirical investigation of the relationship between
transformational,
transactional female leadership styles and employee
engagement. Global usiness and
Management Research, 10( ), 724.
Auth r Qualificati ns
Fadhilah Abdul Ghani, Nor Emmy Shuhada Derani, Neezlin
Aznam, Norfatihah Mohamad, Siti
Aimi Athirah Zakaria, Siti Norhidayah Toolib
Research C ncern
Most studies concerning leadership styles focus on male
leaders, while there has been little
research involving female leadership styles and their impacts on
employee engagement within

organizations. Female leaders have to overcome stereotypes of
being poor leaders, and the
research will provide ideologies of whether transformational or
transactional leadership styles of
female leaders affect employee engagement.
Research Purp se Statement AND Research Questi ns r Hyp
theses
The purpose of this research was to highlight the
transformational and transactional leadership
styles of female leaders and the respective impact on employee
engagement. Specifically, the
focus was on whether there was a correlation between
transformational and transactional female
leader styles (independent variables) and employee engagement
(dependent variable) within
Government Linked Companies in Malaysia.
Precedent Literature
A lack of research has been conducted that looks at female
leadership styles and their
corresponding impact on employee engagement. Most research
on leadership styles and employee
engagement has been conducted from a general leadership view
and not focused on female
leadership styles. There are perceptions that male leaders are
better leaders and have more positive
impacts on employee engagement. The research will identify a
direct correlation between
transformational and transactional leadership styles, their
impact on employee engagement, and if
the research supports those female leaders are as influential as
male leaders.

Research Meth d l gy
175 research questionnaires were distributed to Government
Link Companies (GLC) employees in
Kuala Lumpur, and 11 questionnaires were returned. Due to
limited resources, an actual number
of female leaders within GLC could not be identified.
Instrumentati n
Statistically Package of Social Science (SPSS) version 2 was
used to analyze the 11
questionnaires in this research.
Dr. Jaocb Bryant
Approaches Expectations
2 DSRT 8 7: 2.1 SCHOLARLY ABRSTRACT ASSIGNMENT
#1 – QUANTITATIVE
Findings
Overall, the study results show a strong positive correlation
between female transformational and
transactional leadership styles (independent variables) and
employee engagement (dependent

variable).
Tables and statistical measures were used to identify the
findings of the research. Cronbach’s
Alpha Coefficient was used to compute the Variables Reliability
Results. The Pearson Correlation
was used to analyze the correlation summary of leadership
styles and employee engagement.
The study results overcome the issue of female leaders being
perceived as poor leaders and are just
as successful as male leaders. The research method supports
that employees are engaged whether
female leaders possess transformational or transactional
leadership styles. The research methods
tested that female leaders effectively engage their employees
and are just as successful at leading
as male leaders.

2 Running Head: 2.1 Week 2
Quantitative Abstract
Bibliographic Citation
Darko, J., Zakaria, A. A., &Uzonwanne, G. C. (2016).
Corporate governance: The impact of
director and board structure, ownership structure and corporate
control on the
performance of listed companies on theghana stock exchange.
Corporate
Governance, 16(2), 259-277. doi:http://dx.doi.org/10.1108/CG-
11-2014-0133

Authors
JosephineDarko, Zakaria AliAribi PhD, and Godfrey C.
Uzonwanne PhD
Research Concern
It is evident that good corporate governance provides the ability
to improve the competitive
advantage, efficiency, and effectiveness of companies (Maher
&Anderson, 2000). There is little
research that has looked at corporate governance in developing
countries such as Ghana. Previous
studies also provide mixed findings on thedirections of
causality between corporate governance
and firmperformance. This paper explores seven hypotheses.
H1: A positive association exists
between the number of non-executive directors and firm
performance. H2: A negative association
exists between the number of directors and firmperformance.
H3: Apositive association exists
between the presenceof females on the board of directors and
firm performance. H4: A positive
association exists between block-holder ownership and
firmperformance. H5: Anegative
association exists between state ownership and firm
performance. H6: A negative association

exists between audit committee size and firm performance. H7:
A positive relationship exists
between the frequency of audit committee meetings and firm
performance.
Purpose
The purpose of this paper is to examine the relationship
between corporate governance and firm
performance of listed Ghanaian companies.
Precedent Literature
A number of previous studies investigated the role of
governance mechanisms in resolving
conflicts of interest between shareholder and manager in
improving performance (Cubbin &
Leech, 1983). The indecisive nature of the literature as it relates
to whether there is a relationship
between firm performance and corporate governance is the
purposeof this paper. Previous studies
find a relationship between board composition and
theprofitability of firms in the sense that as the
number of independent directors increases, the level of the firm
performance also increases (Arbor
& Biekpe, 2007). However, Agrawal& Knoeber
(1996);Hermalin & Weisbach (2001) and Azeez

(2015) conclude that outsiders on the board does not help
performance. Previous studies have
investigated the association between board size and firm
performance (Kiel &Nicholson, 2003;
Adams & Mehran, 2005;Dalton &Dalton, 2005). Earlier works
have been attributed to Lipton &
Lorsch (1992) and Jensen (1993). Gender diversity on boards is
a highly debated topic, which has
received a tremendous amount of attention of policymakers,
researchers, and shareholders
Dr. Jaocb Bryant
Exceeds Expectations

(Chapple &Humphrey, 2014). Davis (2011) has offered
abusiness case for increasing the number
of women on corporate boards. The level of concentration of
ownership structure has implications
(Kuznetsov & Muravyev, 2001). Companies with concentrated
ownership have less agency
problems (Zhuang, 1999; Al-Najjar &Abed, 2014). Empirical

studies for the relationship between
firm performance and state ownership have mixed results (Bos,
1991; Jiang et al., 2008; Liao &
Young, 2012). Other studies present a negative effect (Chen et
al., 2005;Wei, 2007; Mahmood et
al., 2011). There are anumber of studies that reported a positive
relationship between board size
and firmperformance (Dalton et al., 1999). On the other hand,
Vafeas (1999), Mohd Saleh et al.
(2007) and ElMir & Seboui (2008) suggest that larger audit
committee size can lead to inefficient
governance. It has been argued that inactive audit committees
are unlikely to monitor management
effectively (Menon & Williams, 1994). Mohd Saleh et al.(2007)
argued that audit committees
with a small number of meetings are less likely to havegood
monitoring. A positive relationship
was established between the frequency of audit committee
meetings and firmperformance
(Raghunandan &Rama, 2007; Sharma et al., 2009).
Research Methodology
This study focuses on 20 of the 34 listed companies on the
Ghana Stock Exchange across a five-

year period (2008-2012). Variables such as return on equity
(ROE), return on assets (ROA), net
profit margin (NPM), and Tobin’s Q (TBQ) were adopted. A
pool panel regression and an
ANOVA analysis were used to establish the presence of a
significant relationship between the
dependent and independent variables. In this study, corporate
governance structurewas the
independent variable, while corporate performance was
thedependent variable. The research
adopts a model similar to that adopted by Abor &Biekpe (2007),
who used firm performance as a
function of board and ownership structure. The general panel
regression model for analyzing
cross-sectional and time series data is adopted and further
expanded to include all the indices
covered in the study.
Instrumentation
The data set for the research was primarily secondary data
consisting of longitudinal and cross-
sectional data. The sources of data include annual reports and
financial statements of the listed
companies. Director information and board structure, board
gender, ownership and corporate

control information was acquired from web sites, and annual
reports of the various companies.
Findings
A multicollinearity test was conducted that showed the
independent variables did not have a strong
correlation among themselves. The regression results showed
that smaller boards are more
efficient than larger boards. Companies with a relatively lower
number of non-executive directors
tend to perform better in terms of ROA than companies with a
larger percentage of non-executive
directors. The number of times audit meetings wereheld in a
firmnegatively affected ROA. An
increase in thenumber of non-executives on the board negatively
impacted ROE. Board gender
was shown to have apositive and significant influence on NPM.
The ANOVA Analysis found that
companies with smaller boards performed better on NPM, but
there was no significant impact on
ROE, ROA, or TBQ. Asmaller number of non-executive
directors led to better financial
performance in ROE and NPM, but there was no significant
impact on ROA or TBQ. An increase

in performance was identified for ROA, NPM and TBQ, as the
number of females on the board
became greater than two. The proportion of outstanding shares
owned by the top 20 %
shareholders did have a significant impact on NPM. There was a
significant reduction in ROA as

state ownership is increased. Companies with a larger audit
committee size had an increased ROA.
The same impact on ROA was found with increasing audit
committee meeting frequency, but also
improved ROE, NPM and TBQ. The age of the firm was found
to have a significant impact on
ROA, NPM, and TBQ. H1, H2, H5, H6, and H7 are rejected. H3
and H4 are supported.
Conclusions
This study examined the relationship between corporate
governance and firm performance of listed
firms in Ghana. The corporate governance indictors used
wereboard size, the number of non-
executive members of the board, board gender, ownership
structure, audit committee size and
frequency of meetings. The study demonstrated mixed results in
terms of the impact of corporate
governance on firm performance. This demonstrates theneed for
a uniform corporate governance
code for companies operating in emerging markets and for
company-specific approaches based on
good governance practices. Across all the indicators used, the
results demonstrated overwhelming

support for the positive impact of good corporate governance on
firm performance.
Suggestions for FurtherResearch
A major limitation of the study is that the data used was
collected from annual reports and may not
have been a true reflection of the state of affairs of the
company. A study covering awider period
could improve thequality of the results generated. Future studies
could provide deeper insight into
the specific impact corporate governance has on various
industries based on their peculiar
characteristics and operations. Increasing the number of
variables explored by studying the impact
of CEO tenure, duality, board equity ownership, executive
compensation, and remuneration
committees on performance would increase the validity of the
relationship between good corporate
governance and firmperformance.

Abstra t Assignment 2.1
Abstra t 2.1:
Bibliog aphic Citation
Kelloway, K. E., Turner, N., Barling, J., & Loughlin, C. (2012).
Transformational leadership and
employee psy hologi al well-bing: The mediating role of
employee trust in leadership.
Work & tress, 26(1), 39-55.
doi:https://doi.org/10.1080/02678373.2012.660774
Autho s
Kevin E. Kelloway, Ni k Turner, Julian Barling, Catherine
Loughlin
Resea ch Conce n
The theory of transformational leadership has been one of the

most resear hed theories out of all
the leadership theories out there. Other resear h has suggested
that low-quality leadership has
negative effe ts on employees; however, it is important to look
into how high-quality leadership
an impa t employees. Not only should the effe ts of high-
quality, or transformational leadership,
be explored as having positive effe ts on employees, but also if
there are other fa tors in play.
Therefore, the resear hers in this arti le are primarily fo used on
whether or not there is a
orrelation between trust in leadership and employee well -being.
Pu pose
The main purpose of this study was to explore the relationship
between employees’ per eptions of
their managers’ transformational leadership style and those
employees’ psy hologi al well-being,
as well as whether or not trust in leadership plays a mediating
role.
P ecedent Lite atu e
There has been mu h resear h attention given to
transformational leadership theory; in fa t, more
than all of the other leadership theories ombined. The
transformational leadership theory has been
dubbed superior in terms of leadership performan e. Resear h
has been ondu ted and linked low-
quality leadership to that of negatively impa ting employee’s
well-being with in reased levels of
stress and distress, anxiety, depression, and psy hosomati
symptoms among others. The
omponents of transformational leadership that were proposed
by bass and Avolio (also referred to

as full range leadership theory) are extremely relevant to
positive employee psy hologi al well-
being. Most of the previous resear h has fo used on on
eptualizing leadership behaviors that
in orporate both leadership and management instead of the spe
ifi omponents of
transformational leadership. Nielsen and olleagues began to
look into the indire t relationships
between transformational leadership and employee well-being,
and also how long the positive
effe ts might last. The parti ular study of Kelloway, Turner,
Barling, and Loughlin repli ated and
expanded on previous resear h in two separate studies.
Resea ch Methodology
For Study 1, a sample of 436 fieldworkers (71% male) in a large
Canadian tele ommuni ations
organization, rated their first line supervisors to gather
information regarding three measures:
transformational leadership, trust in leadership, and psy hologi
al well-being.
Dr. Jaocb Bryant
MEETS EXPECTATIONS

Transformational leadership was measured through 20 items
that were taken from the
Multifa torial Leadership Questionnaire (MLQ 5X) and
ombined to form a unidimensional
reliable measure. Trust in leadership was measured with four
items from Cook and Wall’s six-item
measure. Psy hologi al well-being was measured using the 12-
item version of the General Health
Questionnaire (GHQ).
Variabl M SD 1 2 3
1. Transformational l ad rship (individual) 10.423.14
2. Transformational l ad rship (aggr gat d) 10.442.04.66**
3. Trust in l ad rship 4.95 0.86.46** .30**
4. GHQ 22.303.94−.14*−.09 −.24**
Not : GHQ = G n ral H alth Qu stionnair .
*p<.05; **p<.01.
For Study 2, advertisements were sent to 1000 employed parti
ipants through an on-line servi e
that is designed to onne t resear hers to a roster of potential
parti ipants. There were 328
employed respondents, and of those, 269 of them fit the riteria
for the study and ompleted the
survey. The average age of the parti ipants (151 men, 173
women) was approximately 38 years,
and the estimated age of their supervisors was 43.5 years. The

level of edu ation for the
parti ipants was 15% attending and/or ompleting high s hool as
highest level of edu ation; 57%
had attended and/or ompleted ollege; and 27% attended and/or
ompleted graduate edu ation.
The data being olle ted was that of transformational leadership,
transa tional leadership, trust in
leadership, employee psy hologi al well-being, liking of the
leader, and personality.
Pr dictor W ll-b ingTrust W ll-b ing
Group-l v l transformational l ad rship .03 −.01 .03
Individual-l v l transformational l ad rship −.19* −.13**−.05
Trust in l ad rship –– –– 1.03**
*p<.05; **p<.01.
Inst umentation
For Study 1, simple paper-and-pen il surveys were sent through
regular mail to the leaders, who
were then asked to give out the surveys to up to eight of their
employees. The employees then
filled them out and returned them to the senior author with the
use of a postage-paid envelope. All
parti ipants were assured that the surveys were kept onfidential.
For Study 2, an advertisement was sent to 1000 employed parti
ipants through Study Response, an
on-line servi e designed to onne t resear hers to a roster of
potential parti ipants. On e
parti ipants were se ured, they were sent a se ure link in whi h
they were able to omplete the
survey.
Findings

The results of Study 1 isolated the dire t role transformational
leadership has on employee well-
being and identifying trust as a path through whi h this o urs.
Study 2 showed that transa tional
leadership wielded the opposite effe ts on employees’ well -
being ompared to those of
transformational leadership.
Conclusions
http:�.13**�.05
http:22.303.94�.14*�.09�.24
http:0.86.46**.30
http:10.442.04.66
http:10.423.14
These studies were able to repli ate and extend findings from
previous resear h that demonstrated
the positive relationship between transformational leadership
and employee psy hologi al well-
being. What this does is advan es our understanding of
employee- entered out omes. These
studies also provided insight into how high quality and poor -
quality leadership an both impa t
employees well-being. Finally, the resear hers were able to ex
lude plausible onfounds su h as

liking of the leader and respondent personality. This resear h
will be able to help promote future
resear h and development into transformational leadership as an
intervention to enhan e
psy hologi al well-being in the workpla e.
Suggestions fo Fu the Resea ch
Based off the findings of this resear h, it would be interesting
for future resear h to look into
whether or not transformational leadership would indire tly
influen e the leaders’ own well-being,
and not just that of the employees. Another plausible thought
for future resear h would be whether
transformational leadership effe ts an be transmitted through
other leader behaviors. The world of
resear h surrounding leaderships ability to affe t the well -being
of those around them is vast, and
we are just getting started.
Quantitative AbstractBibliographic CitationAuthorsResearch
ConcernPurposePrecedent LiteratureResearch
MethodologyInstrumentationFindingsConclusionsSuggestions
for Further Research

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