This study investigated critical success factors for effective internal auditing at the Office of the Auditor General in Namibia. The researchers conducted interviews with management and internal auditors to identify key factors. The results showed that management support, including adequate resources and training for auditors, was the most important factor. Other important factors included having well-trained and competent audit staff, effective internal policies and controls, and supportive management practices. The study recommends that the Office of the Auditor General continue supporting internal auditing roles by facilitating work and recruiting more skilled auditors. Overall, the findings indicate that management support plays a vital role in ensuring effective internal auditing.
An Investigation into the Effect of Board Members’ Remuneration on the Perfor...FinancialMarketCorpo
The study focused on the effects of the board members’ remuneration on the performance of public enterprises in Namibia. The main objective of this study was to investigate the interrelationship between board members’
remuneration and the performance of the public enterprises in Namibia. The study used quantitative methods as
a research strategy. The research study used secondary data from the Ministry of public enterprises database and
primary data was gathered through structured questionnaires that were distributed to different public enterprises’
Chief executive officers in Namibia. The study focused on board members’ remuneration as representatives of the
board members for each of the 97 state-owned enterprises in Namibia. The researcher used Excel to do the regression
analysis. The researcher tested for correlation between a firm’s performance and annual salary and sitting allowance
and miscellaneous allowance. Public enterprises are divided into four tiers. The researcher made use of the average
revenue for each tier to represent the firm’s performance. A total of 75% of the respondents do not agree that there is
a relationship between the board members’ remuneration and the firms’ performance, and 17% agree that there is a
relationship between the board members’ remuneration and the firms’ performance. The study recommended that
the MPE/PEs should implement motivational strategies to improve board members’ performance hence improving
the firm’s performance.
Effect of Technology on Staff Retention: Case Study of Pick N Pay NamibiaFinancialMarketCorpo
Business leaders often realize greater profitability when they have strategies to retain IT employees. However, the cost to replace IT employees creates significant challenges for business leaders. Given the growing impact of
technology on operational costs, retention of IT employees is imperative. This exploratory single case study sought
to identify the strategies that leaders use to increase IT employee retention. The population was employees from
Pick N Pay in Windhoek Namibia, responsible for the retention of IT employees. Herzberg’s two-factor theory was
the conceptual framework for this study. The data was collected from questionnaire that was send through email
by google forms. Data analysis and methodological triangulation which analyzed the answers from questionnaire
It also includes organizations becoming profitable through better employee retention strategies, and it adds to the
body of knowledge that leaders could use to provide stable employment opportunities to individuals. The retention
rates among IT employees affect individuals, families, communities, organizations, and the economy. Implementing
retention strategies may result in improving employee-employer relationships and organizational profitability
To Assess the Main Drawbacks of Advanced Technology for the Accounting SphereFinancialMarketCorpo
Every accountant knows that accounting is a business language and that language has undergone many
changes over the years. Dissemination in the use of information technology and the production of applications has
contributed to intense shifts in accounting firms’ Procedures as of the 1990s. From the view of accounting experts,
the influence of these advances has not been adequately analysed. The general purpose of this study was therefore to determine the effect of technological progress on the accounting sphere in Namibia. A descriptive survey
design was used to in this study, to establish whether there exists any relationship between advanced technology
and Accounting today. The results indicate that the accelerated speed of technological progress tends to challenge
conventional processes in all fields, including the accounting profession. The study also revealed that businesses
have not only embraced the revolution of advanced technology, but have also started to adopt emerging innovations in the form of accounting software, mobility and the creation of social media platforms. With a figure of
less than 50% IT-enabled use, it is obvious that accounting students and accountants do not know how to run
accounting information systems, while companies continually rely on technological advancements to conduct their
tasks.
An Investigation into the Impact of the Electronic Taxation System: A Case St...FinancialMarketCorpo
The Namibian government has benefited to date from information technology in many ways. The
current research attempts to investigate the impact of electronic taxation systems, how well it is used, understood and utilized in developing countries. The importance of understanding and influencing Namibian citizens’
acknowledgement of E-Government services is key, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government
initiatives, the electronic filing system (e-Filing), allows tax returns to be filed electronically. Despite many taxpayers
adopting this method, a large number are still using the traditional manual method of filing tax returns. A descriptive
research approach, namely the Quantitative method was used to evaluate the impact of electronic taxation systems.
This study utilized the decomposed theory of planned behavior with factors adjusted specifically for Namibia as a
developing country to identify the possible determinants of user acceptance of the e-Filing system among taxpayers. This exploratory study was conducted by means of a questionnaire survey. The questionnaires were completed
by 48 individual taxpayers in Windhoek, which made up the whole sample. The research instruments used were
questionnaires. The data and information collected was inspected for accuracy and completeness. Data collected
was presented in the form of tables, charts and graphs for better understanding. After the data was analyzed the
following findings and conclusions were drawn. Taxpayers using the manual method lack facilitating conditions
such as access to computer and internet resources, which was the most significant barrier to e-Filing usage, while
taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to
use e-Filing. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision-making and
lead to better arranging and usage of future EGovernment initiatives in Namibia and other developing countries.
The Impact Digitalization Has on Students’ Behavior on a High-Level Instituti...FinancialMarketCorpo
The overall aim of this study was to describe and understand how the impact of digitalization impacts
students’ behavior on a high-level institution such as the University of Namibia. In order to achieve this aim, the
following research questions/and research objectives were formulated. The findings of the study were as follows:
About 60% of respondents indicated had benefited from digitalization offered by the University of Namibia. Meaning that students had a positive behavior on the digitalization in their learning environment. But about 5 (25%) and
4 (20%) of the respondents showed their disagreement. 4 (20%) of the respondents were neutral as the opted in the
middle of the data collection. Only 2 (10%) of the respondents were in agreement with the digital online platforms
that it created a more collaborative lecture room environment at the University of Namibia.
With thus, students were unsatisfied with digital online platforms in the lecture room and referred to it of being
very inadequate and unreliable. With that mind it is recommended that the digitalization should be updated,
restructure and improved by the University for Better Performances and the promotion of learning among the
stakeholders.
To Assess the Main Drawbacks of Advanced Technology for the Accounting SphereBIJFMCF Journal
Every accountant knows that accounting is a business language and that language has undergone many changes over the years. Dissemination in the use of information technology and the production of applications has contributed to intense shifts in accounting firms’ Procedures as of the 1990s. From the view of accounting experts, the influence of these advances has not been adequately analysed. The general purpose of this study was therefore to determine the effect of technological progress on the accounting sphere in Namibia. A descriptive survey design was used to in this study, to establish whether there exists any relationship between advanced technology and Accounting today. The results indicate that the accelerated speed of technological progress tends to challenge conventional processes in all fields, including the accounting profession. The study also revealed that businesses have not only embraced the revolution of advanced technology, but have also started to adopt emerging innovations in the form of accounting software, mobility and the creation of social media platforms. With a figure of less than 50% IT-enabled use, it is obvious that accounting students and accountants do not know how to run accounting information systems, while companies continually rely on technological advancements to conduct their tasks.
Stimulating Entrepreneurship and Innovative SME’s in A National EconomyBIJFMCF Journal
The study was aimed to explore the innovative and inclusive local entrepreneurship and SME development in Namibia. The study used qualitative methods as a research strategy. Meaning qualitative data was collected and analysed using interpretive techniques through the distribution of google form link to SMEs owner in the 14 region of Namibia. The findings of the study revealed that Namibia SMEs’s owner had no knowledge in SMEs networking with other SMEs in the 14 region. The participants further indicated there is no network platform among SMEs in Namibia that share information regarding SMEs growth and development. According to the participants engaged in the study they indicated that since 1990 some are still operating the same way and there is no partnership with other SMEs in the 14 regions of the country since independence. Therefore, the present study recommends that Ministry of trade should come up with strategies and mechanism that can empower SMEs owner to share business ideas, networking and create partnership with other SMEs in the 14 regions of Namibia and the study further recommends that the Ministry of Trade should come up with SMEs annual conference meeting that would enable SMEs owner to attend and share business ideas and be able to compete at global level.
The Impact Digitalization Has on Students’ Behavior on a High-Level Instituti...BIJFMCF Journal
The overall aim of this study was to describe and understand how the impact of digitalization impacts students’ behavior on a high-level institution such as the University of Namibia. In order to achieve this aim, the following research questions/and research objectives were formulated. The findings of the study were as follows: About 60% of respondents indicated had benefited from digitalization offered by the University of Namibia. Meaning that students had a positive behavior on the digitalization in their learning environment.
An Investigation into the Effect of Board Members’ Remuneration on the Perfor...FinancialMarketCorpo
The study focused on the effects of the board members’ remuneration on the performance of public enterprises in Namibia. The main objective of this study was to investigate the interrelationship between board members’
remuneration and the performance of the public enterprises in Namibia. The study used quantitative methods as
a research strategy. The research study used secondary data from the Ministry of public enterprises database and
primary data was gathered through structured questionnaires that were distributed to different public enterprises’
Chief executive officers in Namibia. The study focused on board members’ remuneration as representatives of the
board members for each of the 97 state-owned enterprises in Namibia. The researcher used Excel to do the regression
analysis. The researcher tested for correlation between a firm’s performance and annual salary and sitting allowance
and miscellaneous allowance. Public enterprises are divided into four tiers. The researcher made use of the average
revenue for each tier to represent the firm’s performance. A total of 75% of the respondents do not agree that there is
a relationship between the board members’ remuneration and the firms’ performance, and 17% agree that there is a
relationship between the board members’ remuneration and the firms’ performance. The study recommended that
the MPE/PEs should implement motivational strategies to improve board members’ performance hence improving
the firm’s performance.
Effect of Technology on Staff Retention: Case Study of Pick N Pay NamibiaFinancialMarketCorpo
Business leaders often realize greater profitability when they have strategies to retain IT employees. However, the cost to replace IT employees creates significant challenges for business leaders. Given the growing impact of
technology on operational costs, retention of IT employees is imperative. This exploratory single case study sought
to identify the strategies that leaders use to increase IT employee retention. The population was employees from
Pick N Pay in Windhoek Namibia, responsible for the retention of IT employees. Herzberg’s two-factor theory was
the conceptual framework for this study. The data was collected from questionnaire that was send through email
by google forms. Data analysis and methodological triangulation which analyzed the answers from questionnaire
It also includes organizations becoming profitable through better employee retention strategies, and it adds to the
body of knowledge that leaders could use to provide stable employment opportunities to individuals. The retention
rates among IT employees affect individuals, families, communities, organizations, and the economy. Implementing
retention strategies may result in improving employee-employer relationships and organizational profitability
To Assess the Main Drawbacks of Advanced Technology for the Accounting SphereFinancialMarketCorpo
Every accountant knows that accounting is a business language and that language has undergone many
changes over the years. Dissemination in the use of information technology and the production of applications has
contributed to intense shifts in accounting firms’ Procedures as of the 1990s. From the view of accounting experts,
the influence of these advances has not been adequately analysed. The general purpose of this study was therefore to determine the effect of technological progress on the accounting sphere in Namibia. A descriptive survey
design was used to in this study, to establish whether there exists any relationship between advanced technology
and Accounting today. The results indicate that the accelerated speed of technological progress tends to challenge
conventional processes in all fields, including the accounting profession. The study also revealed that businesses
have not only embraced the revolution of advanced technology, but have also started to adopt emerging innovations in the form of accounting software, mobility and the creation of social media platforms. With a figure of
less than 50% IT-enabled use, it is obvious that accounting students and accountants do not know how to run
accounting information systems, while companies continually rely on technological advancements to conduct their
tasks.
An Investigation into the Impact of the Electronic Taxation System: A Case St...FinancialMarketCorpo
The Namibian government has benefited to date from information technology in many ways. The
current research attempts to investigate the impact of electronic taxation systems, how well it is used, understood and utilized in developing countries. The importance of understanding and influencing Namibian citizens’
acknowledgement of E-Government services is key, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government
initiatives, the electronic filing system (e-Filing), allows tax returns to be filed electronically. Despite many taxpayers
adopting this method, a large number are still using the traditional manual method of filing tax returns. A descriptive
research approach, namely the Quantitative method was used to evaluate the impact of electronic taxation systems.
This study utilized the decomposed theory of planned behavior with factors adjusted specifically for Namibia as a
developing country to identify the possible determinants of user acceptance of the e-Filing system among taxpayers. This exploratory study was conducted by means of a questionnaire survey. The questionnaires were completed
by 48 individual taxpayers in Windhoek, which made up the whole sample. The research instruments used were
questionnaires. The data and information collected was inspected for accuracy and completeness. Data collected
was presented in the form of tables, charts and graphs for better understanding. After the data was analyzed the
following findings and conclusions were drawn. Taxpayers using the manual method lack facilitating conditions
such as access to computer and internet resources, which was the most significant barrier to e-Filing usage, while
taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to
use e-Filing. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision-making and
lead to better arranging and usage of future EGovernment initiatives in Namibia and other developing countries.
The Impact Digitalization Has on Students’ Behavior on a High-Level Instituti...FinancialMarketCorpo
The overall aim of this study was to describe and understand how the impact of digitalization impacts
students’ behavior on a high-level institution such as the University of Namibia. In order to achieve this aim, the
following research questions/and research objectives were formulated. The findings of the study were as follows:
About 60% of respondents indicated had benefited from digitalization offered by the University of Namibia. Meaning that students had a positive behavior on the digitalization in their learning environment. But about 5 (25%) and
4 (20%) of the respondents showed their disagreement. 4 (20%) of the respondents were neutral as the opted in the
middle of the data collection. Only 2 (10%) of the respondents were in agreement with the digital online platforms
that it created a more collaborative lecture room environment at the University of Namibia.
With thus, students were unsatisfied with digital online platforms in the lecture room and referred to it of being
very inadequate and unreliable. With that mind it is recommended that the digitalization should be updated,
restructure and improved by the University for Better Performances and the promotion of learning among the
stakeholders.
To Assess the Main Drawbacks of Advanced Technology for the Accounting SphereBIJFMCF Journal
Every accountant knows that accounting is a business language and that language has undergone many changes over the years. Dissemination in the use of information technology and the production of applications has contributed to intense shifts in accounting firms’ Procedures as of the 1990s. From the view of accounting experts, the influence of these advances has not been adequately analysed. The general purpose of this study was therefore to determine the effect of technological progress on the accounting sphere in Namibia. A descriptive survey design was used to in this study, to establish whether there exists any relationship between advanced technology and Accounting today. The results indicate that the accelerated speed of technological progress tends to challenge conventional processes in all fields, including the accounting profession. The study also revealed that businesses have not only embraced the revolution of advanced technology, but have also started to adopt emerging innovations in the form of accounting software, mobility and the creation of social media platforms. With a figure of less than 50% IT-enabled use, it is obvious that accounting students and accountants do not know how to run accounting information systems, while companies continually rely on technological advancements to conduct their tasks.
Stimulating Entrepreneurship and Innovative SME’s in A National EconomyBIJFMCF Journal
The study was aimed to explore the innovative and inclusive local entrepreneurship and SME development in Namibia. The study used qualitative methods as a research strategy. Meaning qualitative data was collected and analysed using interpretive techniques through the distribution of google form link to SMEs owner in the 14 region of Namibia. The findings of the study revealed that Namibia SMEs’s owner had no knowledge in SMEs networking with other SMEs in the 14 region. The participants further indicated there is no network platform among SMEs in Namibia that share information regarding SMEs growth and development. According to the participants engaged in the study they indicated that since 1990 some are still operating the same way and there is no partnership with other SMEs in the 14 regions of the country since independence. Therefore, the present study recommends that Ministry of trade should come up with strategies and mechanism that can empower SMEs owner to share business ideas, networking and create partnership with other SMEs in the 14 regions of Namibia and the study further recommends that the Ministry of Trade should come up with SMEs annual conference meeting that would enable SMEs owner to attend and share business ideas and be able to compete at global level.
The Impact Digitalization Has on Students’ Behavior on a High-Level Instituti...BIJFMCF Journal
The overall aim of this study was to describe and understand how the impact of digitalization impacts students’ behavior on a high-level institution such as the University of Namibia. In order to achieve this aim, the following research questions/and research objectives were formulated. The findings of the study were as follows: About 60% of respondents indicated had benefited from digitalization offered by the University of Namibia. Meaning that students had a positive behavior on the digitalization in their learning environment.
Effect of Technology on Staff Retention: Case Study of Pick N Pay NamibiaBIJFMCF Journal
Business leaders often realize greater profitability when they have strategies to retain IT employees. However, the cost to replace IT employees creates significant challenges for business leaders. Given the growing impact of technology on operational costs, retention of IT employees is imperative. This exploratory single case study sought to identify the strategies that leaders use to increase IT employee retention. The population was employees from Pick N Pay in Windhoek Namibia, responsible for the retention of IT employees. Herzberg’s two-factor theory was the conceptual framework for this study. The data was collected from questionnaire that was send through email by google forms. Data analysis and methodological triangulation which analyzed the answers from questionnaire It also includes organizations becoming profitable through better employee retention strategies, and it adds to the body of knowledge that leaders could use to provide stable employment opportunities to individuals. The retention rates among IT employees affect individuals, families, communities, organizations, and the economy. Implementing retention strategies may result in improving employee-employer relationships and organizational profitability.
. In the Namibian educational environment during COVID-19 many schools were affected as a result of
COVID-19 such as primary school, secondary school, as well as tertiary institutions experiencing challenges of
eLearning platform usage as a means of facilitating teaching and learning among learners and students as most
of them have to adapt to the new environment of the online platform. However, despite some schools had adopted
and implemented eLearning the study discovered that many schools including universities do not fully utilize the
platform implemented in their schools and as such many schools have been struggling to adapt to the new environment of online learning
An Investigation into the Effect of Board Members’ Remuneration on the Perfor...BIJFMCF Journal
. The study focused on the effects of the board members’ remuneration on the performance of public enterprises in Namibia. The main objective of this study was to investigate the interrelationship between board members’ remuneration and the performance of the public enterprises in Namibia. The study used quantitative methods as a research strategy. The research study used secondary data from the Ministry of public enterprises database and primary data was gathered through structured questionnaires that were distributed to different public enterprises’
Chief executive officers in Namibia. The study focused on board members’ remuneration as representatives of the board members for each of the 97 state-owned enterprises in Namibia. The researcher used Excel to do the regression analysis. The researcher tested for correlation between a firm’s performance and annual salary and sitting allowance and miscellaneous allowance. Public enterprises are divided into four tiers. The researcher made use of the average revenue for each tier to represent the firm’s performance. A total of 75% of the respondents do not agree that there is a relationship between the board members’ remuneration and the firms’ performance, and 17% agree that there is a
relationship between the board members’ remuneration and the firms’ performance. The study recommended that
the MPE/PEs should implement motivational strategies to improve board members’ performance hence improving the firm’s performance.
Critical Success Factors for Effective Internal Auditing: A Case of the Offic...BIJFMCF Journal
The main aim of this study was to investigate on the critical success factors for effective internal auditing. Internal auditing is the backbone of internal control in an organization. Although challenges exist on internal audit in the public of sector, there are success factors for effective internal auditing. The investigation mainly focused on the case at the Office Auditor General that audits all the public sector offices in Namibia.
The Management team and the internal auditors at the office were the source for the required data to the researcher questionnaires through google form. The study used empirical literature to identify the critical success factors to effective internal auditing function at the Office of Auditor General. The factors were identified and categorized into models that were developed from the study. The outcomes were presented in frequency tables and charts obtained from the data analysis.
Present study aims to investigate the influence of ICTs dimensions (Information Technology (IT),
Management Information System (MIS), Office automation (OA), Intranet and Internet) on workforce
productivity for a group of industrial organizations in Alexandria - Egypt. The population of the study was
managers and staff members working in different areas related to ICTs in the selected industrial
organizations at various managerial levels. Descriptive-statistical combined research study was conducted.
The selection of the participating industrial organization done using simple random sampling technique.
Data collection done using questionnaires. In order to check the validity of the study instrument expert
comments were used and the reliability of the questions calculated as 79% using Cronbach’s Alpha
coefficient. The analysis of instrument data done using single variable t-test, Friedman and variance
analysis. The study findings revealed that the specified dimensions of ICTs positively affect workforce
productivity of industrial organizations in Alexandria - Egypt.
The Effect of Information Technology and Total Quality Management on Organiza...Sigit Sanjaya
This study discovers the effect of information technology (IT) and total quality management (TQM) on organizational performance. The unit of analysis is state-owned enterprises in Padang city, Indonesia. The study utilized primary data which is obtained through the questionnaire. Total sampling is used in this study. 90 questionnaires were returned as a final sample. Data were analyzed by multiple regression analysis performed by SPSS 25 software. The result shows that IT has a positive and significant effect on organizational performance. TQM has a positive and significant effect on organizational performance.
The Impact of Information Technology on Business Transformation in the Operat...IJMIT JOURNAL
The study aims at measuring the effects of information technology on the transformation of businesses in communication companies in Jordan. The study population consisted of companies' directors as well as their deputies, assistants, advisors, in addition to department managers and their assistants. The total number of the study subjects is 3 designated communication companies in Jordan; these are: Zain, Umniah, and Orange. To achieve the aim of the study, the researcher had prepared a questionnaire which comprises of 45 items covering the three factors of the independent variable (Information Technology): infrastructure, developmental environment, and executive support systems and applications, as well as the three factors of the dependent variable (Transformation of Businesses): operations, organization change, and workers' competence. In order to test the hypotheses, the following three criteria were adequately used: The Medians, the Standard Deviations, as well as the Regression Analysis. The study has reached a number of results; the most notable amongst these results is that there is a positive effect that is statistically significant of information technology on the elements of business transformation in Jordanian communication companies and all of their relating elements.
The last decade of the twentieth century and the turn of twenty-first century witnessed significant progress in technology in general and information technology and communication in particular. Such progress still continues until today, accelerating with wide quick strides more than ever. This age has produced many mechanisms for manufacturing knowledge and more advanced technological means that have made the globe as a small village. Communication technology, which is represented by the internet, has played a huge rule in transferring information and technological revolution from the north to the south passing by the east and the west at the same time. All of that have had an impact on all political, economic, educational, teaching, social, media, and advertisement systems in all communities.
The term technology is derived from Greek. It consists of two parts, techno, which means skills or art, and logy, which means science or study. Thus, the word technology means the science of performance, science of implementation, or the technical methods to achieve a practical purpose, the science of industrial operation.
The Impact of Information Technology on Business Transformation in the Operat...IJMIT JOURNAL
The study aims at measuring the effects of information technology on the transformation of businesses in communication companies in Jordan. The study population consisted of companies' directors as well as their deputies, assistants, advisors, in addition to department managers and their assistants. The total number of the study subjects is 3 designated communication companies in Jordan; these are: Zain, Umniah, and Orange. To achieve the aim of the study, the researcher had prepared a questionnaire which comprises of 45 items covering the three factors of the independent variable (Information Technology): infrastructure, developmental environment, and executive support systems and applications, as well as the three factors of the dependent variable (Transformation of Businesses): operations, organization change, and workers' competence. In order to test the hypotheses, the following three criteria were adequately used: The Medians, the Standard Deviations, as well as the Regression Analysis. The study has reached a number of results; the most notable amongst these results is that there is a positive effect that is statistically significant of information technology on the elements of business transformation in Jordanian communication companies and all of their relating elements.
Impact of Information and Communication Technology on Cargo Industries A Stud...ijtsrd
The modern trend towards E commerce and computerization that they give you an idea about the way cargo industries Trucking and freight services , this paper establishes an “Impact of information and communication technology on cargo industries” In terms of commerce, logistics and fleet management, and proposes invented mechanisms of influence. The authors note that the speedy increase of E commerce and freight fleet management system compose it not easy to arrive next to firm, statistics based conclusion in relation to their impact of cargo industries, however suggest that more complicated government management of transportation demand over and above freight fleet management systems could call off out the pessimistic impact of E commerce on road transportation. Dr. Nandisha H. D "Impact of Information and Communication Technology on Cargo Industries - A Study in Bengaluru" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, URL: https://www.ijtsrd.com/papers/ijtsrd35731.pdf Paper URL : https://www.ijtsrd.com/management/mis-and-retail-management/35731/impact-of-information-and-communication-technology-on-cargo-industries--a-study-in-bengaluru/dr-nandisha-h-d
Neither Information technologies determine organisational structure merely, nor does organisational structure. There is a mutual interaction between there variables. Using information technologies is a must for the organisations in this century. However how information technologies evolved over the time brings a question of what effect can technology bring towards organisations and their structure. This study discusses the conceptual issues that raise the importance of technological tools, views and ways that followed by organisations and changed over the time. It also examines technological, organisational and interactive ties that connect organisational structure and the information technology. It concludes that information technologies have an impact on the organisational structure via centralisation and decentralisation, authority and control, space of control, change in organisational level, departmental structure, decision making process, communication, and organising the work.
Strategy for Technology Transfer and Research Results Commercialization in Un...YogeshIJTSRD
In the globalization stage, there has been an increasing interest in the determinants and outcomes of successful technology transfer and commercialization of research results. In this study, An evaluation framework which crosses technology transfer services and research results commercialization in University has been created. We found that research based business idea generation increase at a faster rate for professors with private sector work experience who have more time for research in their positions. The article ends with a discussion of our empirical findings and its implications for support activities related to technology transfer and commercialization of research results. Dr. Le Nguyen Doan Khoi "Strategy for Technology Transfer and Research Results Commercialization in University" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd44945.pdf Paper URL: https://www.ijtsrd.com/management/randd-management/44945/strategy-for-technology-transfer-and-research-results-commercialization-in-university/dr-le-nguyen-doan-khoi
EFFECTS OF HUMAN FACTOR ON THE SUCCESS OF INFORMATION TECHNOLOGY OUTSOURCINGijitcs
Information technology outsourcing is one of the factors affecting the improvement of flexibility and
dynamics of enterprises in the competitive environment. Also, the study of the factors affecting its success
has been always considered by business owners and the area of research. Professional experiences and
research results consider that the success of IT (Information technology) outsourcing projects relates to the
effective knowledge transfer and human factors. The human factors are influenced by the cultural and
environmental context of the inside and outside of the organization. Hence, it is necessary to study the
effectiveness of these variables in different cultural environments. This study investigates the effect of
human factors including the customer motivation and vendor willingness on the success of IT outsourcing
projects. For this purpose, the research hypotheses were developed and analyzed by the structural equation
method. The result of a field study among 94 companies and organizations show the difference of the
findings of this study with earlier findings in other countries. Based on the findings, the client motivation
doesn’t affect the knowledge transfer but the vendor willingness affects the customer motivation to
knowledge transfer. This result can help the business owners to take appropriate approaches for achieving
success in IT outsourcing projects.
In this modern era Information Technology has become an important part of life as it allows the users to easily access, store, transfer and manipulate information. Read this document, we have mentioned some useful information regarding Information Technology.
https://www.instantassignmenthelp.com.au/it-assignment-help
2nd Generation Construction procurement Reform -Published at IPPC 2012 at Se...Veluppillai Mohan
This objective of this paper is, to identify the 2nd Generation Construction procurement Reform from the procurement global construction survey and to attend to the views of the buyers (owners) of construction services and look at their take on the current state of the industry, their levels of satisfaction and importantly, some of the key issues facing future project planning and the appointment of contractors. Survey carried out research which sought to identify those issues which keep the CEOs of major contracting companies to say, the business risks facing contractors and the management of construction projects. The research survey carried out by owners, chief executives and senior executives of major leading global companies to explore three main areas: 1.Current business trends, 2.Managing the building process and 3.The future.
Factors influencing the effectiveness of internal audit on organizational per...IJAEMSJORNAL
The purpose of this study is to investigate the factors influencing internal auditing and its relationship with organizational performance. Multiple regressions were utilized to evaluate the scale of the influence of the four independent variables identified in the conceptual framework on organizational performance. The sample of this research was taken by random sampling method. The data were obtained by questionnaire. All variables were measured by using 5 point Likert scale. The result showed that the There are a significant relationship between competence of Internal Audit department, size of Internal Audit department, management support for internal audit Independence of internal audit and organizational performance. The limitation of this study is very small number of populations; therefore the findings will be difficult to be generalized to examine factors influencing the internal audit effectiveness. Future research should consider larger number of the population also including more internal auditing factors to measure the organizational performance.
Effect of Technology on Staff Retention: Case Study of Pick N Pay NamibiaBIJFMCF Journal
Business leaders often realize greater profitability when they have strategies to retain IT employees. However, the cost to replace IT employees creates significant challenges for business leaders. Given the growing impact of technology on operational costs, retention of IT employees is imperative. This exploratory single case study sought to identify the strategies that leaders use to increase IT employee retention. The population was employees from Pick N Pay in Windhoek Namibia, responsible for the retention of IT employees. Herzberg’s two-factor theory was the conceptual framework for this study. The data was collected from questionnaire that was send through email by google forms. Data analysis and methodological triangulation which analyzed the answers from questionnaire It also includes organizations becoming profitable through better employee retention strategies, and it adds to the body of knowledge that leaders could use to provide stable employment opportunities to individuals. The retention rates among IT employees affect individuals, families, communities, organizations, and the economy. Implementing retention strategies may result in improving employee-employer relationships and organizational profitability.
. In the Namibian educational environment during COVID-19 many schools were affected as a result of
COVID-19 such as primary school, secondary school, as well as tertiary institutions experiencing challenges of
eLearning platform usage as a means of facilitating teaching and learning among learners and students as most
of them have to adapt to the new environment of the online platform. However, despite some schools had adopted
and implemented eLearning the study discovered that many schools including universities do not fully utilize the
platform implemented in their schools and as such many schools have been struggling to adapt to the new environment of online learning
An Investigation into the Effect of Board Members’ Remuneration on the Perfor...BIJFMCF Journal
. The study focused on the effects of the board members’ remuneration on the performance of public enterprises in Namibia. The main objective of this study was to investigate the interrelationship between board members’ remuneration and the performance of the public enterprises in Namibia. The study used quantitative methods as a research strategy. The research study used secondary data from the Ministry of public enterprises database and primary data was gathered through structured questionnaires that were distributed to different public enterprises’
Chief executive officers in Namibia. The study focused on board members’ remuneration as representatives of the board members for each of the 97 state-owned enterprises in Namibia. The researcher used Excel to do the regression analysis. The researcher tested for correlation between a firm’s performance and annual salary and sitting allowance and miscellaneous allowance. Public enterprises are divided into four tiers. The researcher made use of the average revenue for each tier to represent the firm’s performance. A total of 75% of the respondents do not agree that there is a relationship between the board members’ remuneration and the firms’ performance, and 17% agree that there is a
relationship between the board members’ remuneration and the firms’ performance. The study recommended that
the MPE/PEs should implement motivational strategies to improve board members’ performance hence improving the firm’s performance.
Critical Success Factors for Effective Internal Auditing: A Case of the Offic...BIJFMCF Journal
The main aim of this study was to investigate on the critical success factors for effective internal auditing. Internal auditing is the backbone of internal control in an organization. Although challenges exist on internal audit in the public of sector, there are success factors for effective internal auditing. The investigation mainly focused on the case at the Office Auditor General that audits all the public sector offices in Namibia.
The Management team and the internal auditors at the office were the source for the required data to the researcher questionnaires through google form. The study used empirical literature to identify the critical success factors to effective internal auditing function at the Office of Auditor General. The factors were identified and categorized into models that were developed from the study. The outcomes were presented in frequency tables and charts obtained from the data analysis.
Present study aims to investigate the influence of ICTs dimensions (Information Technology (IT),
Management Information System (MIS), Office automation (OA), Intranet and Internet) on workforce
productivity for a group of industrial organizations in Alexandria - Egypt. The population of the study was
managers and staff members working in different areas related to ICTs in the selected industrial
organizations at various managerial levels. Descriptive-statistical combined research study was conducted.
The selection of the participating industrial organization done using simple random sampling technique.
Data collection done using questionnaires. In order to check the validity of the study instrument expert
comments were used and the reliability of the questions calculated as 79% using Cronbach’s Alpha
coefficient. The analysis of instrument data done using single variable t-test, Friedman and variance
analysis. The study findings revealed that the specified dimensions of ICTs positively affect workforce
productivity of industrial organizations in Alexandria - Egypt.
The Effect of Information Technology and Total Quality Management on Organiza...Sigit Sanjaya
This study discovers the effect of information technology (IT) and total quality management (TQM) on organizational performance. The unit of analysis is state-owned enterprises in Padang city, Indonesia. The study utilized primary data which is obtained through the questionnaire. Total sampling is used in this study. 90 questionnaires were returned as a final sample. Data were analyzed by multiple regression analysis performed by SPSS 25 software. The result shows that IT has a positive and significant effect on organizational performance. TQM has a positive and significant effect on organizational performance.
The Impact of Information Technology on Business Transformation in the Operat...IJMIT JOURNAL
The study aims at measuring the effects of information technology on the transformation of businesses in communication companies in Jordan. The study population consisted of companies' directors as well as their deputies, assistants, advisors, in addition to department managers and their assistants. The total number of the study subjects is 3 designated communication companies in Jordan; these are: Zain, Umniah, and Orange. To achieve the aim of the study, the researcher had prepared a questionnaire which comprises of 45 items covering the three factors of the independent variable (Information Technology): infrastructure, developmental environment, and executive support systems and applications, as well as the three factors of the dependent variable (Transformation of Businesses): operations, organization change, and workers' competence. In order to test the hypotheses, the following three criteria were adequately used: The Medians, the Standard Deviations, as well as the Regression Analysis. The study has reached a number of results; the most notable amongst these results is that there is a positive effect that is statistically significant of information technology on the elements of business transformation in Jordanian communication companies and all of their relating elements.
The last decade of the twentieth century and the turn of twenty-first century witnessed significant progress in technology in general and information technology and communication in particular. Such progress still continues until today, accelerating with wide quick strides more than ever. This age has produced many mechanisms for manufacturing knowledge and more advanced technological means that have made the globe as a small village. Communication technology, which is represented by the internet, has played a huge rule in transferring information and technological revolution from the north to the south passing by the east and the west at the same time. All of that have had an impact on all political, economic, educational, teaching, social, media, and advertisement systems in all communities.
The term technology is derived from Greek. It consists of two parts, techno, which means skills or art, and logy, which means science or study. Thus, the word technology means the science of performance, science of implementation, or the technical methods to achieve a practical purpose, the science of industrial operation.
The Impact of Information Technology on Business Transformation in the Operat...IJMIT JOURNAL
The study aims at measuring the effects of information technology on the transformation of businesses in communication companies in Jordan. The study population consisted of companies' directors as well as their deputies, assistants, advisors, in addition to department managers and their assistants. The total number of the study subjects is 3 designated communication companies in Jordan; these are: Zain, Umniah, and Orange. To achieve the aim of the study, the researcher had prepared a questionnaire which comprises of 45 items covering the three factors of the independent variable (Information Technology): infrastructure, developmental environment, and executive support systems and applications, as well as the three factors of the dependent variable (Transformation of Businesses): operations, organization change, and workers' competence. In order to test the hypotheses, the following three criteria were adequately used: The Medians, the Standard Deviations, as well as the Regression Analysis. The study has reached a number of results; the most notable amongst these results is that there is a positive effect that is statistically significant of information technology on the elements of business transformation in Jordanian communication companies and all of their relating elements.
Impact of Information and Communication Technology on Cargo Industries A Stud...ijtsrd
The modern trend towards E commerce and computerization that they give you an idea about the way cargo industries Trucking and freight services , this paper establishes an “Impact of information and communication technology on cargo industries” In terms of commerce, logistics and fleet management, and proposes invented mechanisms of influence. The authors note that the speedy increase of E commerce and freight fleet management system compose it not easy to arrive next to firm, statistics based conclusion in relation to their impact of cargo industries, however suggest that more complicated government management of transportation demand over and above freight fleet management systems could call off out the pessimistic impact of E commerce on road transportation. Dr. Nandisha H. D "Impact of Information and Communication Technology on Cargo Industries - A Study in Bengaluru" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, URL: https://www.ijtsrd.com/papers/ijtsrd35731.pdf Paper URL : https://www.ijtsrd.com/management/mis-and-retail-management/35731/impact-of-information-and-communication-technology-on-cargo-industries--a-study-in-bengaluru/dr-nandisha-h-d
Neither Information technologies determine organisational structure merely, nor does organisational structure. There is a mutual interaction between there variables. Using information technologies is a must for the organisations in this century. However how information technologies evolved over the time brings a question of what effect can technology bring towards organisations and their structure. This study discusses the conceptual issues that raise the importance of technological tools, views and ways that followed by organisations and changed over the time. It also examines technological, organisational and interactive ties that connect organisational structure and the information technology. It concludes that information technologies have an impact on the organisational structure via centralisation and decentralisation, authority and control, space of control, change in organisational level, departmental structure, decision making process, communication, and organising the work.
Strategy for Technology Transfer and Research Results Commercialization in Un...YogeshIJTSRD
In the globalization stage, there has been an increasing interest in the determinants and outcomes of successful technology transfer and commercialization of research results. In this study, An evaluation framework which crosses technology transfer services and research results commercialization in University has been created. We found that research based business idea generation increase at a faster rate for professors with private sector work experience who have more time for research in their positions. The article ends with a discussion of our empirical findings and its implications for support activities related to technology transfer and commercialization of research results. Dr. Le Nguyen Doan Khoi "Strategy for Technology Transfer and Research Results Commercialization in University" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd44945.pdf Paper URL: https://www.ijtsrd.com/management/randd-management/44945/strategy-for-technology-transfer-and-research-results-commercialization-in-university/dr-le-nguyen-doan-khoi
EFFECTS OF HUMAN FACTOR ON THE SUCCESS OF INFORMATION TECHNOLOGY OUTSOURCINGijitcs
Information technology outsourcing is one of the factors affecting the improvement of flexibility and
dynamics of enterprises in the competitive environment. Also, the study of the factors affecting its success
has been always considered by business owners and the area of research. Professional experiences and
research results consider that the success of IT (Information technology) outsourcing projects relates to the
effective knowledge transfer and human factors. The human factors are influenced by the cultural and
environmental context of the inside and outside of the organization. Hence, it is necessary to study the
effectiveness of these variables in different cultural environments. This study investigates the effect of
human factors including the customer motivation and vendor willingness on the success of IT outsourcing
projects. For this purpose, the research hypotheses were developed and analyzed by the structural equation
method. The result of a field study among 94 companies and organizations show the difference of the
findings of this study with earlier findings in other countries. Based on the findings, the client motivation
doesn’t affect the knowledge transfer but the vendor willingness affects the customer motivation to
knowledge transfer. This result can help the business owners to take appropriate approaches for achieving
success in IT outsourcing projects.
In this modern era Information Technology has become an important part of life as it allows the users to easily access, store, transfer and manipulate information. Read this document, we have mentioned some useful information regarding Information Technology.
https://www.instantassignmenthelp.com.au/it-assignment-help
2nd Generation Construction procurement Reform -Published at IPPC 2012 at Se...Veluppillai Mohan
This objective of this paper is, to identify the 2nd Generation Construction procurement Reform from the procurement global construction survey and to attend to the views of the buyers (owners) of construction services and look at their take on the current state of the industry, their levels of satisfaction and importantly, some of the key issues facing future project planning and the appointment of contractors. Survey carried out research which sought to identify those issues which keep the CEOs of major contracting companies to say, the business risks facing contractors and the management of construction projects. The research survey carried out by owners, chief executives and senior executives of major leading global companies to explore three main areas: 1.Current business trends, 2.Managing the building process and 3.The future.
Factors influencing the effectiveness of internal audit on organizational per...IJAEMSJORNAL
The purpose of this study is to investigate the factors influencing internal auditing and its relationship with organizational performance. Multiple regressions were utilized to evaluate the scale of the influence of the four independent variables identified in the conceptual framework on organizational performance. The sample of this research was taken by random sampling method. The data were obtained by questionnaire. All variables were measured by using 5 point Likert scale. The result showed that the There are a significant relationship between competence of Internal Audit department, size of Internal Audit department, management support for internal audit Independence of internal audit and organizational performance. The limitation of this study is very small number of populations; therefore the findings will be difficult to be generalized to examine factors influencing the internal audit effectiveness. Future research should consider larger number of the population also including more internal auditing factors to measure the organizational performance.
Development and Validation of a Scale for Measuring Internal Auditing Effecti...IJAEMSJORNAL
The purpose of the current study is to develop and validate a multidimensional scale for
measuring internal auditing effectiveness (IAE) in Tunisia. The authors’ methodological approach is based
on both qualitative and quantitative methodologies. The qualitative technique was used to generate scale
items to measure IAE and the quantitative technique was utilised to test and validate the scale. The sample
includes 148 chief internal auditors from Tunisian companies. Data were divided in half. First half was
utilised for exploratory factor analysis (EFA) and the second half of the data were utilised to run
confirmatory factor analysis (CFA). The study found that IAE is a three-dimensional construct (internal
audit process, output of internal audit and impact of internal audit) which is consisted of 16 items. This
reliable and valid scale offers a practical instrument to measure IAE that very interesting to managers and
external auditors.
The Effect of Working Experience, Integrity, Competence, and Organizational C...iosrjce
External There search objectives are to seek empirical evidence about the influence of personal
characteristics of the auditor to the audit quality. The population in this study is the auditor who worked on
owned companies in Libya. The data used in this research is the primary data. For the analysis used validity
and reliability test as instrument test. This research used regression analysis and for hypothesis test used F test
and t test. From the result of the research showed that work experience, integrity, competence and commitment
to organizational has significant influence to audit quality. Work experience has the biggest value of arithmetic
and beta coefficient. Hence, the Integrity variable has the strongest influence instead of another variables so
that variable Work experience has a dominant influence toward quality of audit results.
Explanatory Note for the Internal Control and Risk Management Project of the ...OECD Governance
In the framework of a new project entitled “the corruption risk mapping for effective integrity reforms in MENA countries” and supported financially by the US grant, the MENA-OECD Governance Programme will conduct a regional analysis that focuses on the internal control systems and processes in the MENA region.
The effect of risk based audit approach on the implementation of internal co...inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
Corporate Governance is defined as the set of processes, rules and laws that have been put in place in businesses to assist in the operations, in regulating, and affect the way businesses are directed in order to enhance accountability. The management is responsible to promote good corporate governance by setting structures that are beneficial to all the stakeholders, (management, shareholders, employees, customers, suppliers and the government among others). The internal audit department has a role to play in assisting the board of governors in promoting corporate governance. The board of governors together with the risk management committee should monitor and frequently review the effectiveness of the internal audit function as regards to corporate governance (KPMG, 2003). They should ensure that the internal audit department is well resourced and has a high level of independence. There should be quick responses to the internal audit recommendations.
Many internal audit departments are investing in data analytics, but are struggling to fully realize the anticipated benefits. By avoiding common pitfalls and implementing data analytics holistically throughout the department, stalled analytics programs can be restarted, or new programs more successfully implemented.
Effect of Audit Quality on the Financial Performance of Deposit Money Banks i...ijtsrd
This study investigated the effect of audit quality on the financial performance of deposit money banks in Nigeria. The Ex-post Facto research design was adopted. The Judgmental sampling was adopted to selected 14 from the 22 listed Deposit Money Banks on the Nigerian Stock Exchange. The data collected from annual reports and accounts of deposit money banks were analyzed using the simple regression and correlation analyses. Findings f revealed that Audit Committee Size ACSIZ has a positive but insignificant effect on the financial performance of deposit money banks in Nigeria. Audit Committee Independence ACIND and Audit Committee Meetings ACM both have a negative and insignificant effect on the financial performance of quoted deposit money banks in Nigeria while Auditors Size BIG4A has a positive and statistically significant effect on the financial performance of quoted banks in Nigeria. Based on this, the study recommended among others that the management of the deposit money banks in Nigeria should employ the services of one of the big audit firms and where this is not possible, go for an audit firm whose character and integrity is beyond question. Muotolu, Peace Chikwemma | E. O. Nwadialor "Effect of Audit Quality on the Financial Performance of Deposit Money Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2 , February 2019, URL: https://www.ijtsrd.com/papers/ijtsrd21557.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/21557/effect-of-audit-quality-on-the-financial-performance-of-deposit-money-banks-in-nigeria/muotolu-peace-chikwemma
The Role of External Auditing in Reducing Creative Accounting PracticesIJAEMSJORNAL
Concerning the auditor's independence, the ongoing debate in the literature is about how to balance the obligations and requirements faced by the auditor in the course of his audit duties with the related provision in place that authorizes additional non-audit services to be provided to the audited clients. Facing the audit profession today, ethical violations that have reduced the audit results in the aftermath of recent financial scandals, where it has already been proven that the world's leading auditing firms were involved in the financial corruption scandals, are the primary challenges auditors will face. The current study aimed to examine external auditingas a determining factor in influencing creative cost accounting. For this reason, the researchers used three different dimensions of external auditing to enable the study to measure creative cost accounting, first type of external auditing was general standard, second type of external auditing was fieldwork standard, third type of external auditing was reporting standard. The study consists of three independent variables (general standard, fieldwork standard, and reporting standard) and creative cost accounting as dependent variable. The present research applied quantitative research method via adapting questionnaire from academic sources. A random sampling technique was used, where all participants had equal chances of being selected for the sample. The researchers distributed 130 questionnaires, only 125 questionnaires were received and from 125 questionnaires only 117 questionnaires were completed properly. The findings showed that general standard has significant positive influence on creative cost accounting at 5% level. The results show that fieldwork standard has significant positive influence on creative cost accounting at 5% level. The results show that reporting standard has significant positive influence on creative cost accounting at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (.711, .671, .736, .644, and .723 respectively) indicating the ability of the models explaining the variation of creative cost accounting due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
BUSN20016 Project Proposal
BUSN20016 Project Proposal
RESEARCH IN BUSINESS- BUSN20016, Term-1, 2018
ASSESSMENT- 3
Project Title: Factors Affecting Quality of Audit Reports in Australian Commercial Banks
NAME OF THE STUDENT:
Student ID :
Tutor’s name :
Course Lecturer :
Campus : Central Queensland University, Sydney Campus
ASSESSMENT SHEET
Criteria
Total Marks
Marks Obtained
Overall Comments
A statement of the problem, research aim, objectives and research questions
Justification and potential output of the research
Conceptual framework
Methodology, organization of the study, project budget and schedule
Accurate referencing, use of correct English and logical sequences between sentences and paragraphs and a good introduction
10
10
10
10
10
Total
50
Mark reduction for Turnitin similarity (It's up to the markers and unit coordinator's judgment)
Mark reduction for late submission(5% mark reduction for each day of late submission)
Grand Total= 50
Key to grading and corresponding marking scale:
HD (42.5 and above out of 50 marks): Student demonstrates outstanding understanding and interpretation of all aspects of the criteria.
D (37.25 to 42.24 out of 50 marks): Student demonstrates excellence in understanding and interpretation of almost all aspects of the criteria with some minor corrections or additions needed.
C (32.25 to 37.24 marks out of 50 marks): Student demonstrates very good understanding and interpretation of most aspects of the criteria with some need for additional work, additions or improvement.
P (24.75% to 32.24% marks): Student demonstrates good understanding and interpretation of the criteria to warrant the award of a Pass but requires considerable additional work, additions or improvement.
F (below 24.7%): Student demonstrates an unsatisfactory understanding and interpretation of the criteria and requires major additional work, additions or improvement to achieve a passing grade.
June, 2018
Contents
Introduction 3
Statement of the Problem 4
Research Objectives/Questions 4
Justification of the Project 5
Expected Research output/Outcome 5
Conceptual Framework 7
Hypothesis Testing: 8
Research Methodology 8
Qualitative data Analysis: 9
Data Series and Survey/ Interview Questionnaire: 9
Sampling Design and Data Analysis: 9
Research Variables: 9
Organization of the Study 10
GANTT CHART 10
Project Budget and Budget Justification 11
References 12
Appendix 14
Introduction
Financial Statements are relevant and potential factors to change management decisions including manager’s day to day operational decisions. Truthful decision and guidance of management demotes information asymmetry and meliorates the reputation of firm for transparent and credible reporting (Mei, Chan, & McVay, 2009). Auditors articulate a judgment to ensure fairness of financial statements. Acquiring assurance f.
Effect of Corporate Governance on Profitability of Quoted Manufacturing Compa...YogeshIJTSRD
The study determined the extent corporate governance affect profitability of quoted manufacturing companies in Nigeria using board size, board independence, directors’ shares and profit margin of quoted manufacturing companies in Nigeria. Only secondary data was used for the successful execution of this research work. Three hypotheses were formulated for this study while data extracted through the financial statement was tested with the Regression statistical tool using the E view 9. The outcome of the analyses carried out showed that board size has negative but significant effect on net profit margin of manufacturing companies quoted on the Nigeria Stock Exchange. It is therefore recommended that board size should be relative to the firm’s business need, scope and complexity. Since no two firms are exactly alike in all ramifications, it is important that an appropriate size be understood to be a function of each firm’s circumstances. Setting arbitrary board size benchmarks will therefore be counterproductive. Okoye, Pius V. C. | Ugwu, Scholastica C. "Effect of Corporate Governance on Profitability of Quoted Manufacturing Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd44953.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/44953/effect-of-corporate-governance-on-profitability-of-quoted-manufacturing-companies-in-nigeria/okoye-pius-v-c
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The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
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The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
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2. 16 Loide Namadhila Malakia and Nikodemus Angula
and otherwise changing the internal audit model. Over
several past years, there has been a significant pressure
for improved governance of the organizations, which was
caused by accounting scandals, corporate disasters of cred-
ibility, loss of business partners, loss of customers, loss of
careers and many other negative impacts on the activities
of organizations. It is obvious that none of the organi-
zations can afford the cost of governance failures. It is
obvious that in current days and circumstances it is not suf-
ficient to establish a formal corporate governance process
within an organization. It is extremely important to ensure
the efficiency of this process.
Notwithstanding the growing attention in internal
audit, scholars remain to cry scant literature on the topic
and Namibia in not spared from the same challenges
(Economy Watch Namibia, 2017). While there are volumes
of literature on internal audit, most of the literature focuses
on the internal auditors’ independence, and their objec-
tives, without paying attention to what could possibly be
effective contributing elements, using the auditors’ percep-
tions. However, there continuing concern and mistrust in
our internal audit that seems to be apparent motivated this
investigation seeks to investigate the critical success factors
that could improve internal auditing in the public organi-
zations, particularly at the Office of the Audit General, in
Namibia.
2 Statement of the Problem
According to the ReSEP (2017), internal audit is funda-
mental to the effective management of the firms and
transparencies. Nevertheless, there is a growing attention
in internal audit, aiming to explore internal audit func-
tions, and their independency. According to the Ministry of
Finance, 2016, Namibian public organization have received
public critics, owing to non-transparency, untruthfulness
and misuses. The independent of internal auditing with
their functions and objectivity, in consultation for value
addition, organizational processes against their effec-
tiveness is vital (Aksoy & Kahyaoglu, 2013:71). However,
challenges facing the public organizations funds is coupled
with lack of qualified auditors, and management support
which motivated the investigation to explore the possible
success factors that could influence the quality of auditing
in Namibian public organisations. While there are a vol-
ume of literatures on internal audit, most of the literature
focus on the internal auditors’ independence, and their
challenges, without paying attention to what could possi-
bly be the success elements that could possibly contribute
to effective internal auditing using the auditors’ percep-
tions. Thus, this study seeks to explore critical success
factors that influence internal auditing in the public orga-
nizations, particularly at the Office of the Audit General.
3 Aims and Objective of the Study
The aim of the study was to explore the critical success fac-
tors contributing to effective internal auditing at the Office
of the Audit General.
The objectives of this study were to:
• Explore the critical factors contributing to effective
internal auditing at the Office of the Auditor-General
• Explore the strategies adopted by management to
support internal auditing at the Office of the Auditor-
General
4 Methodology
Case study design approach formed the basis of this
research. A case study method used as it allows an
exploration of the documentary materials, in a way that
acknowledges the value of evidence and the worth of sub-
jectivity. In this study, there was a need to explore the
strategies adopted by the management of the Office of the
Auditor-General in department of auditing. The method
offered an opportunity to gain an understanding of the
auditing practical aspects and provide detailed informa-
tion on the success factors that influence effective audit-
ing, through a systematic approach. Result were collected
through a descriptive statistics to give a pictorial view and
facilitate the analysis.
Case study analysis was used as means for data collec-
tion from the Office of the Audit General. This is because
the case study analysis was regarded as one of the suitable
sources for qualitative studies, and enables the study to
obtain detailed and depth information on the subject under
investigation. Additionally, the researcher has also used
semi-structured interview for the questionnaire to collect
data from the participant in the Office of the Auditor Gen-
eral as large amounts of information was collected from a
larger amount of people in a short period.
For qualitative analysis, content analysis used to analyze
and summarize successful factors that influence internal
auditing at the Office of the Auditor-General. According
to Durrheim & Kelly (1999, p. 139) data analysis in qual-
itative research concerns sifting, labeling, ordering, and
reducing of generated data to organise it for presentation
and interpretation. In this study, data analyses were done
simultaneously with data collection. Therefore, Microsoft
word DocTool plug was been used as a tool to organize
and categories data into themes for analysis.
5 Literature Review
This discussion related literature on factors contributing
to the success of the Office of the Auditor General as
3. Critical Success Factors for Effective Internal Auditing: A Case of the Office of Auditor General 17
presented by various authors and provided the theories
underpinning the study.
5.1 Resource-based View Theory
Dwivedi (2005) defines internal audit as a process of
financial review to ensure and encourage effective finan-
cial management and to detect possible discretionary in
the government spending, so to account public monies
which is meant to achieving certain politic and economic
objectives.
The resource-based view (RBV) of Wernerfelt (1984),
suggest that competitiveness is achieved through a creative
and delivering a higher-ranking value to customers. The
theory central premise is that firms rival on the premise
of their resources and capabilities. Resource based theory
asserts that organizations hold resources which empower
them to attain competitive advantage and lead to supe-
rior and sustainable performance. Competitive advantage
can only be achieved when company possess valuable and
inimitable resources. Such advantage can be upheld over
a period of time such the company is able to shield itself
against resource shortages, transfer or substitution (Boxall,
2009).
Resource-based view emphasizes that the origin of
firm’s competitive advantage lies in its inner resources,
and not necessarily it’s positioning in the external envi-
ronment. A firm attains competitive advantage through
its unique resources and capabilities in addition to scan-
ning its external environment for opportunities and threats
(Grant, 2011). Adequate finance and competent employees
is significant when managing strategy in a dynamic busi-
ness environment (Wade & Hulland, 2009). An entity that
possesses sufficient resources tends to have more influence
on value addition of their products. This theory explains
how resources at a firm’s disposal are critical when imple-
menting strategies.
Kim (2010) suggests that there is much needed pub-
lic finance management control system amongst the state
organization and government agencies. Hence, the inter-
nal audit committee should be provided with a sup-
porting environment and setting and allow them to
react candidly, and freely elaborate on issues, as they
learn from each other’s in their engagements indepen-
dently. There is a growing demand for quality auditing
to ensure good governance and groundbreaking explana-
tions, aiming to achieve the most desired public sastain-
ability at both regional and national level. New notions
on improved methods on public sector decisions and alo-
cation of rare serources, contrast the plea for absolute
transformation with the passion of incremental approach
of mini changes, Hoffman (2011). In finding answers that
simplifies and safeguards audit success as an interfer-
ence approaches in public financial management in state
organizations.
5.2 Stakeholder Theory
Donaldson 1995 developed this theory; it is a theory that
guides organization management by addressing ethical
practices when conducting business. The stakeholder the-
ory assumes that ethics are a significant part of doing
business. The theory poses two questions. First, what is the
mission of the company and secondly, what responsibil-
ity do managers have to stakeholders? The first question
informs managers on the need to inculcate a common
sense of value and insights on stakeholder interests. On the
other hand, the second question propels managers to artic-
ulate how they will conduct business with key focus on
the relationship they need to create with their stakehold-
ers to successful achieve their desired objectives (Freeman,
Wicks, et al., 2004). Managers therefore have a role to play
in developing relationship that inspire their stakeholders
to give their best to deliver desired performance. The the-
ory provide insights and understanding of the nature of
interaction between an entity and its stakeholders (Mansell
2013). It recommends the attitudes, structures and practices
as well as paying attention to stakeholder’s interest to meet
the organizations objectives.
Blattberg (2004), criticizes the stakeholder theory
assumption that the varying stakeholder demands can be
easily balanced against each other. Managers must imple-
ment organization strategies through processes that not
only satisfy shareholder’s interest but also those of other
groups such as employees, suppliers, and customers, etc
who also form part of the project cycle. Performing a
stakeholder mapping will enable managers identify their
different stakeholders and their needs and integrate these
knowledge into the project for sustained growth. A stake-
holder approach highlights the importance of continuous
management of the business environment, relationships
and encourages shared interests (Scott 2011). Stakeholder
participation in a company’s success can guarantee supe-
rior performance.
6 Features of the Analysis
The investigation of the findings was done with data col-
lection concurrently. The analysis of the questionnaires was
completed following the collection of data received from
the participants to gain an understanding of the findings
obtained by means of semi-structured interview questions.
The questionnaires scrutiny as received, and the list of top-
ics and clustered similar topics and isolated the themes that
presented some dissimilarities were isolated from these
that were opposing to the emerging themes. The inappro-
priate figures to the research topic was excluded and kept
applicable findings.
The themes were allocated different grouping and coded
into classes. The exercise was functional to equally close
ended and open ended questions. All resources fitting to
4. 18 Loide Namadhila Malakia and Nikodemus Angula
each class of data was gathered and a preliminary find-
ing investigation was thus completed. The total response
of participants exposed that most of the participants have
good knowledge of internal auditing.
6.1 Discussions of Results
The results of the research were done with data collec-
tion. The questionnaires were completed and data obtained
by mean of semi-structured interview question through
google form and answers recorded after each participant.
The data collection from the Office of Auditor General
took the researcher 17 days. The majority of the partic-
ipants were from the age of 45–54, meaning the middle
group is dominating the management at the Office of Audi-
tor General. The Gender representations suggest that 65%
are female while the remaining 35% are male; this means
the previously disadvantaged gender group is leading the
Office of Auditor General.
Furthermore, the results also show that 50% of the par-
ticipants of management are well experienced with 6–10
years of experience. The results on qualification suggested
that 50% of the participants have the degree qualification,
which shows that the management are well educated staffs
and competent staff members for the function of internal
auditing.
The research findings show that the critical successful
factor to effectiveness of internal auditing is management
support. The management supports are positively cru-
cial to the internal auditing effectiveness at the Office
of the Auditor General, in terms of providing resources
and enough facilities, giving training, introducing new
technology and encourage motivates the internal audit-
ing staff members to do best of their abilities. These
results were consistent with the work of (Freeman et al.,
2004). The author point out that managers therefore have
a role to play in developing relationship that inspire
their stakeholders to give their best to deliver desired
performance.The study also shows that the Management
strategies is also contributing factor to the organizational
achievement, through its unique resources, such as enough
financing and competent employees. These results were
reliable with the previous auditing research works of
(Wade & Hulland, 2009). According to the author adequate
finance and competent employees is significant when man-
aging strategy in a dynamic business environment.
The main objective of this research was to explore the
critical factors contributing to effective internal auditing
and to explore the strategies adopted by management to
support internal auditing at the Office of the Auditor-
General. One of the challenges faced during the study was
time factor. The participants at the Office of the auditor
general were unfamiliar with the google question form.
It took them time to respond to the questions. I would
recommend that time allocated for technology training and
hopefully the research in future will yield results that are
more significant. Results may be used to provide informa-
tion to the organization for future improvement.
A highly recommendation on the study that could be the
area of future study would be the use of Information Com-
munication Technology (ICT) to advanced and enhance the
value of the organization.
7 Conclusion
Internal audit function is a significant element of inter-
nal control of any organization. Therefore its effective-
ness renders the internal control of organization effective.
Due to the important part it plays for the overall man-
agement system internal audit is the enormous tool to
ensure good corporate governance. Contributing factors
to effective internal auditing such as experiences of man-
agement, qualification, accountability and transparency,
ethical reporting system and reporting system and last but
not least management strategies for internal audit have a
positive symbol on the effectiveness of internal control. An
internal audit contributes (indirectly) in the achievement
of organization objectives and can improve organization’s
efficiency. During the interviews, several remarks were
made about the conditions that need to be met in order to
make internal auditing successful.
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