Journal of Hunan University Natural Sciences,
Journal Year:
2023,
Volume and Issue:
50(12)
Published: Jan. 1, 2023
This
study
has
two
main
objectives:
1)
investigating
the
internal
control
factors
that
impact
operational
efficiency
of
Revenue
Office
in
Thailand,
and
2)
assessing
organizational
performance
personnel
segmented
according
to
their
diverse
work
experiences.
gathered
data
from
2,130
Regional
employing
questionnaires
as
primary
collection
tool.
The
were
then
analyzed
examine
relationships
impacts
various
variables
using
multiple
regression
analysis
test
difference
means
(ANOVA),
with
a
focus
on
statistical
significance
at
0.05
level.
revealed
within
environment,
activities,
information
communication
significantly
influence
organization’s
planning,
operations,
monitoring
evaluation,
demonstrating
also
discovered
varying
lengths
experience,
exert
differing
efficiency.
Notably,
group
over
15
years
experience
demonstrated
higher
average
than
all
other
groups
less
was
statistically
significant
Keywords:
control,
efficiency,
Department
experience.
https://doi.org/10.55463/issn.1674-2974.50.12.11
International Journal of Energy Economics and Policy,
Journal Year:
2024,
Volume and Issue:
14(3), P. 497 - 511
Published: May 8, 2024
This
research
significantly
contributes
to
comprehending
the
body
of
work
surrounding
green
economics
and
sustainable
economies
by
methodically
reviewing
categorizing
papers
from
Web
Science
(WoS)
core
collection.
It
highlights
key
authors,
subjects,
publishing
sources,
nations
relevant
economic
studies
meticulously
analyzing
4,157
papers.
Additionally,
it
constructs
detailed
visual
maps
based
on
referenced
sources.
By
conducting
a
thorough
bibliometric
analysis,
this
study
underscores
importance
using
such
tools
gauge
impact
productivity.
Leveraging
WoS
Core
Collection,
particularly
Citation
Index
Expanded
Social
Sciences
Index,
was
deliberate
ensure
comprehensive
evaluation
research.
The
data
accentuates
changing
landscape
field,
indicating
its
growing
significance
expanding
academic
discussions
around
practices.
delves
into
emerging
directions
that
could
inform
considerations
for
economy.
Despite
marked
increase
in
publications
recent
years,
signaling
heightened
interest
economy
studies,
field
remains
infancy,
with
limited
quantitative
conducted.
Consequently,
many
findings
remain
inconclusive,
numerous
aspects
literature
unexplored.
Finally,
outlines
both
practical
theoretical
implications
gleaned
findings.
Cogent Social Sciences,
Journal Year:
2024,
Volume and Issue:
10(1)
Published: April 18, 2024
The
aim
of
this
study
is
to
revisit
the
concept
separation
between
ownership
and
control
through
reviewing
studies
on
agency
theory,
governance,
corruption.
This
applies
integrative
literature
review
as
research
method
where
arguments
counterarguments
are
derived
from
existing
studies.
Relevant
identified
read
in
detail
using
selected
strategy.
principal
goal
develop
an
inventory
surrounding
key
themes
corruption,
theory.
None
addresses
interrelationships
corporate
governance.
study,
thus,
fills
gap
exploring
theoretical
empirical
evidence
studying
bibliometric
sources.
finds
support
changing
pattern
diffuse
concentrated
argues
that
change
has
caused
corruption
due
deepening
crisis.
also
extant
focuses
applied
areas
which
calls
for
further
core
areas.
Incorporating
espoused
by
Berle
Means,
brings
practical
implication
theory
real
life
extends
applicability
concept.
Computers in Human Behavior Reports,
Journal Year:
2024,
Volume and Issue:
15, P. 100442 - 100442
Published: June 20, 2024
The
main
aim
of
this
research
was
to
explore
how
the
digital
proficiency
internal
auditors
impact
relationship
between
adopting
cloud-based
accounting
and
efficiency
in
Jordanian-listed
industrial
firms.
98
questionnaires,
gathered
from
audit
managers
these
companies,
underwent
analysis
using
Statistical
Package
for
Social
Sciences
(SPSS)
descriptive-analytical
methods.
Results
indicated
that
significantly
influences
effectiveness
companies.
Moreover,
study
found
positively
affects
much
adoption
impacts
their
effectiveness.
These
findings
hold
importance
regulators
decision-makers,
offering
insights
shape
potential
new
regulations
aimed
at
enhancing
use
departments
within
Jordan's
sector.
This
could
ultimately
help
overseeing
public
funds.
Given
extensive
cloud
technology
on
modern
business,
it's
crucial
understand
innovations
can
improve
precision
benefits
functions.
Exploring
factors
drive
implementation
technologies
is
also
essential.
Notably,
represents
initial
attempt
examine
existing
role
concerning
Финансовые исследования,
Journal Year:
2025,
Volume and Issue:
25(4(85)), P. 124 - 137
Published: Feb. 28, 2025
В
статье
рассмотрены
теоретико-методические
основы
организации
и
осуществления
внутреннего
аудита
с
учетом
специфики
деятельности
организаций
бюджетной
сферы
в
России.
Обозначены
проблемы
текущего
этапа
развития
аудита,
предложены
отдельные
рекомендации,
основанные
на
общепризнанных
лучших
практиках.
Подробно
вопросы
оценки
качества
проанализирована
существующая
модель
оценки,
функционирующая
секторе
государственного
управления,
определены
ее
аспекты,
требующие
совершенствования.
Материалы
методы.
Начальный
период
оформления
организациях
России
характеризовался
противоречивостью
избыточной
формализацией
бизнес-процессов,
что
отражалось
его
значимости
качестве.
Актуальность
исследования
состоит
аккумуляции
основных
доказавших
свою
эффективность
сфере
корпоративного
управления
подходов
к
внутреннему
аудиту,
адаптированных
сферы.
Информационную
базу
составили
научные
труды
по
публикации
профессиональных
некоммерческих
объединений.
исследовании
применялись
анализ,
синтез,
классификация,
группировка.
Результаты
исследования.
сделаны
выводы
о
текущем
состоянии
рекомендации
развитию,
направленные
повышение
роли
Основными
являются:
усиление
взаимодействия
контроля,
т.ч.
основе
реализации
Модели
трех
линий,
внедрения
карты
гарантий
практическую
деятельность
организаций;
введение
внутренних
аудиторов
цифровых
инструментов
технических
средств.
Обсуждение
заключение.
Выводы
могут
быть
использованы
как
организациями
целях
повышения
так
органами
власти
при
разработке
нормативного
методического
обеспечения
аудита.
The
article
considers
theoretical
and
methodological
foundations
of
internal
audit
organization
implementation,
taking
into
account
specifics
public
sector
organizations
activities
in
Russia.
Current
development
problems
are
outlined;
based
on
generally
recognized
best
practices
recommendations
proposed.
Issues
quality
assessment
considered
detail,
the
existing
model
is
analyzed,
requiring
improvement
identified.
Materials
Methods.
initial
period
registration
Russian
characterized
by
inconsistency
excessive
business
processes
formalization,
which
affected
its
significance
quality.
relevance
study
consists
accumulation
basic
proven
effective
approaches
to
corporate
governance,
adopted
organizations.
information
base
scientific
works
audit,
publications
professional
non-profit
associations.
used
analysis,
synthesis,
classification,
grouping.
Analysis,
Results.
draws
conclusions
about
current
state
offers
for
aimed
at
increasing
role
audit.
main
ones
are:
strengthening
interaction
control
Three
Lines
implementation
basis,
introduction
guarantee
card
activities;
digital
tools
technical
means
introduction.
Discussion
Conclusion.
Conclusions
can
be
order
improve
government
authorities
develop
regulatory
support
Management Decision,
Journal Year:
2025,
Volume and Issue:
unknown
Published: April 8, 2025
Purpose
This
research
examines
the
relationship
between
strategic
leadership,
dynamic
capabilities
and
sustainable
competitive
advantages.
Unlike
previous
studies
that
focused
on
different
independent
variables
or
lacked
intervening
altogether,
this
delves
into
how
various
dimensions
of
leadership
advantage
can
enhance,
thereby
strengthening
organization
itself
impact
sustaining
advantage.
Design/methodology/approach
The
descriptive
analytical
method
was
used
to
achieve
objectives
study
answer
its
questions.
Statistical
information
conducted
through
structured
equation
modelling
with
Smart-PLS.4
data
coming
from
a
representative
sample
Palestinian
pharmaceutical
companies.
Findings
results
concluded
positively
impacts
advantages
is
affected
by
(human
capital,
social
capital)
in
also
showed
has
positive
Furthermore,
companies
are
sensing
ability,
learning
ability
integration
ability.
Finally,
technological
innovation,
knowledge
management
organizational
agility
Practical
implications
provides
guidelines
for
managers
policymakers
practical
insights
utilize
practices
improve
foster
advantages;
furthermore,
create
supportive
environments
innovation
regions
socio-economic
challenges,
assists
leadership’s
adapt
emerging
economies.
Originality/value
shows
contributes
achieving
directing
them
towards
change
developing
allow
company
industrial
transformations
compete
effectively
market.
Firms
can,
therefore,
provide
evidence
analysis
be
explained
as
result
effective
deployment
capabilities.
Corporate and Business Strategy Review,
Journal Year:
2024,
Volume and Issue:
5(1, special Issue), P. 336 - 345
Published: Jan. 1, 2024
Various
studies
have
been
conducted
to
measure
the
level
of
service
provided
by
an
institution
or
service,
including
hospitals,
in
order
determine
customer
satisfaction.
The
purpose
this
research
is
assess
role
quality
services
offered
a
hospital
predicting
This
study
was
at
Bunda
Purwokerto
Hospital.
participants
consisted
380
samples.
Hypothesis
testing
using
Smart
PLS
method
yielded
R-square
value
0.413
for
satisfaction
variable.
results
H1
revealed
favourable
influence
on
outpatient
patients
original
sample
produced
coefficient
0.130,
t
statistic
2.163
(>
1.96),
and
p-value
0.031
(<
0.05).
relationship
between
trust
job
performance
deemed
positive
significant,
as
evidenced
t-statistic
exceeding
1.96.
confirms
that
improvement
healthcare
shapes
patient
loyalty.
Aspects
encompassing
quality,
such
physical
environment,
customer-oriented
atmosphere,
responsiveness,
effective
communication,
privacy
maintenance,
safety,
demonstrate
correlation
with
loyalty
towards
hospital’s
image.