Efficiency of the Revenue Department’s Operations in Thailand DOI Open Access
Pisit Potjanajaruwit,

Somsak Klaysung,

Krisakorn Sukavejworakit

et al.

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

Language: Английский

A Decade of Green Economic Literature: An Analysis-Based Bibliometric DOI Creative Commons
Hamza Alqudah, Mohammad Zakaria AlQudah, Yazan Abu Huson

et al.

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.

Language: Английский

Citations

23

Agency theory, corporate governance and corruption: an integrative literature review approach DOI Creative Commons
Mamdouh Abdulaziz Saleh Al‐Faryan

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.

Language: Английский

Citations

11

Carbon trading and local communities’ income: does social enterprise embeddedness moderate? Evidence from Tanzania DOI Creative Commons
Charles K. Matekele,

Julieth S. Mambosho,

Prisca P. Rutatola

et al.

Cogent Social Sciences, Journal Year: 2025, Volume and Issue: 11(1)

Published: Jan. 24, 2025

Language: Английский

Citations

1

Enhancing the internal auditors' effectiveness in jordanian companies: The impact of cloud-based accounting usage and the moderating role of digital proficiency DOI Creative Commons
Hamza Alqudah, Ala’a Zuhair Mansour, Badi Salem Rawashdeh

et al.

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

Language: Английский

Citations

4

Who is Better in Practicing Customer Due Diligence as an Anti-Money Laundering Tool for Financial Institutions: Can Internal Auditors Be Forensic Accountants? Evidence from MENA Region DOI
Sawsan Ismail,

Rana Mahmoud Abdou,

Mohamed E. Ibrahim

et al.

Studies in big data, Journal Year: 2025, Volume and Issue: unknown, P. 11 - 23

Published: Jan. 1, 2025

Language: Английский

Citations

0

Перспективы усиления роли внутреннего аудита в организациях бюджетной сферы DOI
Тимкин Т.Р.

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

Language: Русский

Citations

0

Strategic leadership and its impact on dynamic capabilities and sustainable competitive advantages DOI

Haya Abdeen,

Carmen De‐Pablos‐Heredero, Carolina Cosculluela Martínez

et al.

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.

Language: Английский

Citations

0

Designing a Meta-Synthesis Model of Factors Affecting Financial Oversight of the Budget with an Internal Supervision Approach in Iran's Public Sector DOI

Davood Haji Hosseini,

Mohammad Hassani, Z Pourzamani

et al.

Deleted Journal, Journal Year: 2025, Volume and Issue: 12(48), P. 125 - 188

Published: March 1, 2025

Language: Английский

Citations

0

Measuring the impact of healthcare service quality of hospitals on customer satisfaction DOI Creative Commons
Ririn Wulandari,

I Putu Doddy,

Lasmi Indaryani

et al.

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.

Language: Английский

Citations

3

The impact of internal audit system on performance: evidence from emerging markets DOI Creative Commons
Saddam A. Hazaea, Ebrahim Mohammed Al‐Matari, Adam Mohamed Omer

et al.

Humanities and Social Sciences Communications, Journal Year: 2024, Volume and Issue: 11(1)

Published: Sept. 30, 2024

Language: Английский

Citations

2