The Experience of the Internal Auditor in Reducing the Penetration of Computerized Data and its Effect on the Bank Continuity: Evidence from the Emerging Markets DOI Open Access

Shaimaa Abdulazeez Sahib,

Asaad Mohammed Ali Wahhab

Technium Social Sciences Journal, Год журнала: 2023, Номер 45, С. 106 - 126

Опубликована: Июль 8, 2023

This study aims to identify the challenges facing internal auditors in light of information technology, as well measure effect auditor's experience under technology on reducing penetration computerized accounting data and provide practical solutions for Iraqi banks develop their professional skills technology. To accomplish these objectives, a collection instrument consisting 211 questionnaires was designed distributed at listed Iraq Stock Exchange. Appropriate statistics testing hypotheses led conclusion that are exposed risks through presence which affects long-term success due lack adequate field computer technology.

Язык: Английский

Do Digital Technologies Influence the Relationship between the COVID-19 Crisis and SMEs’ Resilience in Developing Countries? DOI Creative Commons
Afef Khalil, Mohammed El Amine Abdelli, Emmanuel Mogaji

и другие.

Journal of Open Innovation Technology Market and Complexity, Год журнала: 2022, Номер 8(2), С. 100 - 100

Опубликована: Июнь 1, 2022

The COVID-19 pandemic is not only a medical emergency but also business that has created the need for organizations to be resilient and versatile in managing impact of on their operations. At this time, small- medium-sized enterprises (SMEs) are most vulnerable economic disaster caused by recent crisis, because these companies do have necessary resources absorb losses. This research reviewed digital technologies SMEs' resilience during pandemic, focusing developing countries. Based 96 SMEs surveyed across six countries, study shows technology helped survive assisting becoming more robust ensuring survival. fills significant gap literature, highlighting inherent challenges countries transformation strategies. offers practical recommendations SMEs, tech developers, policymakers invest effort putting new procedures place ensure efficacy technology.

Язык: Английский

Процитировано

86

Poverty, Livelihoods and Sustainable Development DOI Open Access
Walter Leal Filho, Patrícia Pinho,

L Caldas brazil

и другие.

Cambridge University Press eBooks, Год журнала: 2023, Номер unknown, С. 1171 - 1284

Опубликована: Июнь 22, 2023

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Язык: Английский

Процитировано

71

The Adoption of Enterprise Resource Planning and Business Intelligence Systems in Small and Medium Enterprises: A Conceptual Framework DOI Open Access
Jiehui Zheng, Haliyana Khalid

Mathematical Problems in Engineering, Год журнала: 2022, Номер 2022, С. 1 - 15

Опубликована: Июнь 3, 2022

The widespread globalism of services and the fast technological progress brought about by IT have made organizations today competitive in offering new products services. One highlighted innovations is enterprise resource planning business intelligence system (ERPB), which has captivated interest industry analysts policymakers due to its potential provide more intellectual information for decision making ensure continuity. Firms must use ERPBI appropriately flourish, as misuse leads failure. Even though research focused on factors influencing adoption, most studies ignored many that influenced behavioral intention adopt variable significantly affects adoption technology. Ensuring proper critical corporate success. If misused, this will not serve objective. Although a few studied affecting success majority failed discover drivers continuity sustainability. This article proposed conceptual framework using TOE UTAUT models. Four main hypotheses were formulated three dimensions technology, organization, environment. vital adopting could shape direction successfully technologies SMEs. study fill gap because previous factors,

Язык: Английский

Процитировано

24

Strengthening the Sustainability of Energy Critical Entities Through a Business Continuity Management System DOI Open Access
David Řehák, Martin Hromada,

Simona Jemelkova

и другие.

Sustainability, Год журнала: 2025, Номер 17(6), С. 2766 - 2766

Опубликована: Март 20, 2025

Energy supply is currently considered a key area that essential for the functioning of entire society, remaining one most fundamental sectors critical infrastructure worldwide. However, functionality energy systems threatened by number threats from various areas, such as natural influences, technological threats, terrorism, and even state-supported organized attacks. For this reason, there an active effort all interested parties to achieve sufficient resilience sustainability level these systems. Currently, tools are used purpose, essence which ensure preparedness Primarily, basic dependable aspects applied according planning documentation N-1 principle transmission system code. These functional very proven in practice. sprawling threat landscape COVID-19 pandemic have shown use individual, separate may not comprehensively cover preparedness, especially unexpected events or expected dimensions. To address challenge, article takes up professional abstract recommendation ensuring comprehensively, i.e., involving possible tools, knowledge, resources entity has. It proposes tailors Business Continuity Management System (BCMS) domain. The approach covers management organization, it establishes, implements, operates, monitors, reviews, maintains, improves continuity activities terms functions. aim given within acceptable ranges. presents targeted BCMS targets, building blocks, representative implementation methods tools. argued proposal ready application specific entities providing examples partial implementation.

Язык: Английский

Процитировано

0

Just Survive or Thrive? Effect of Psychological and Organizational Resilience on Adoption of Innovative Strategies by Hospitality Sector Post Covid-19 DOI
Mahfuzuar Rahman Barbhuiya, Devlina Chatterjee

Tourism Planning & Development, Год журнала: 2022, Номер 20(2), С. 188 - 211

Опубликована: Сен. 12, 2022

Several small and medium-scale businesses within the hospitality sector have suffered significant losses due to Covid-19 pandemic. We aim understand role of psychological organizational resilience in perceived negative impact, as well adoption coping strategies. Data was collected from 549 managers medium-sized hotels across 28 states three union territories India. Structural equation methods were used predict factors affecting four strategies, price discounts, cost-cutting, revenue generation brand building. Organizational associated with tactical measures such cost-cutting discounts. Psychological strategic brand-building activities. Thus, we find that while enables survival businesses, helps them thrive. Innovative strategies visionary leadership builds resilient endure long run.

Язык: Английский

Процитировано

13

Analysis of the Level of Adoption of Business Continuity Practices by Brazilian Industries: An Exploratory Study Using Fuzzy TOPSIS DOI Creative Commons

Vitor Amado de Oliveira Bobel,

Tiago Fonseca Albuquerque Cavalcanti Sigahi, Izabela Simon Rampasso

и другие.

Mathematics, Год журнала: 2022, Номер 10(21), С. 4041 - 4041

Опубликована: Окт. 31, 2022

The COVID-19 outbreak caused several negative effects in industries of all sizes and parts the world, leading academic practitioners to ask whether organizations could have been better prepared face disruptive situations. This paper aims analyze business continuity practices performed by Brazilian industries. A survey was conducted with academics who work field organizational resilience are familiar reality companies industrial sector. participants assessed 16 (P) proposed ISO 22301:2020, considering two categories: large (LI) small medium-sized (SMI). Data analysis using Hierarchical Cluster Analysis, frequency analysis, Fuzzy TOPSIS sensitivity analysis. For LIs, P4 (leaders conduct periodic critical analyses practices) considered practice best application rate, while for SMIs, P2 (understand stakeholders’ needs expectations, use information management) chosen. In scenarios tested LIs P8 (well-structured systematic processes impact abnormal situations on their potential risks a disruption) P16 (periodic audits management activities identify opportunities improvement, record) bottom quartile. When compared context, SMIs exhibit more profound deficiencies terms applying practices. findings this study can be great value assist managers improving resilience. Organizations should future events, biological, social, technological, or economic.

Язык: Английский

Процитировано

13

COVID-19 in the Workplace in Indonesia DOI Open Access
Fatma Lestari, Margaret Cook, Kelly Johnstone

и другие.

Sustainability, Год журнала: 2022, Номер 14(5), С. 2745 - 2745

Опубликована: Фев. 25, 2022

Coronavirus Disease 2019 (COVID-19) has been declared a pandemic because of its worldwide spread. The COVID-19 does not only impact public health but also the operations businesses and workers’ safety in their workplace. objectives this study were to provide broad perspective prevention control implementation industries, investigate barriers challenges as well drivers implementing control, key recommendations policy makers regarding industries. This was conducted through online interviews with selected organizations various industries which by granting body, including agriculture animal husbandry; construction; manufacturing; logistic goods transportation. It involved from government agencies Ministry Manpower, Health, Indonesian Safety Health Council, International Labor Organization, Task Force. participants chosen using convenience sampling. findings indicate that protocols are implemented varying degrees companies, both within across sectors, comply Protocols include compliance, business continuity, top management commitment. significant perceived lack clear direction government, rapid changes directives’, poor worker awareness, limited organizational resources. maker harmonization guidelines legislation, additional schemes funding implementation, facilitate ongoing education general working public.

Язык: Английский

Процитировано

12

Human capital and youth emigration in the “new normal” DOI
Ramo Palalić, Benjamin Duraković, Veland Ramadani

и другие.

Thunderbird International Business Review, Год журнала: 2021, Номер 65(1), С. 49 - 63

Опубликована: Дек. 30, 2021

Abstract Every society's future lies in its youth, which can be considered a critical milestone for nation's sociopolitical development. This research examines the young population attempting to identify and explores students' perceptions about migration, their postulates, reasoning why so many students ultimately choose emigrate. Data were collected questionnaire survey of 206 randomly selected from Bosnia Herzegovina. Some different multivariate analyses performed test hypotheses. Other results further discussed. Results show that country's legal framework is key reason prevailing poor living standard. has resulted large number youths leaving country. Overall, both (for entrepreneurs women) overall standard (quality life, well‐being, salary, retirement, education) are correlated with people choosing Furthermore, theoretical practical implications As far as we know, this first empirical study on particular region investigates youth migration trends an important human capital

Язык: Английский

Процитировано

15

Guidelines for public sector managers on assessing the impact of outsourcing on business continuity strategies: a Brazilian case DOI
João Paulo Santos Aragão, Marcele Elisa Fontana

Journal of Global Operations and Strategic Sourcing, Год журнала: 2022, Номер 16(1), С. 118 - 141

Опубликована: Май 25, 2022

Purpose This paper aims to propose guidelines for public sector managers in assessing the impact of outsourcing on business continuity (BC) strategies. evaluated how from state Pernambuco, Brazil, perceive outsourcing, considering BC and it relates services activities. Design/methodology/approach Theoretical lenses were used derive study hypotheses. A questionnaire was drawn up collect information test To proposed hypotheses, binary logistic regression through an empirical analysis a sample 51 Brazilian managers. Findings found that when suffers negative impacts financial restrictions, outsourced are first ones receive impacts. has had adverse sphere. On other hand, authors verified sphere’s capacity resilience existence specific methodologies support decision-making can contribute BC. Research limitations/implications assists organizations take advantage internal best possible way, making better use resources, gaining social legitimacy also provision services. However, each present different risks non-continuity, this aspect could not be considered research as well. Originality/value is pioneer highlighting relationships between strategies Brazil. Through discussed study, develop more effective response implications post-outsourcing budget constraints. In addition, findings add understanding importance seek help reduce uncertainties inform government process.

Язык: Английский

Процитировано

8

Covid-19 and Efficiency in Zakat Institutions: Evidence from Indonesia DOI Creative Commons

Muhammad Syamsul Bahri,

Evania Herindar,

Aam Slamet Rusydiana

и другие.

AKSES Jurnal Ekonomi dan Bisnis, Год журнала: 2023, Номер 18(1)

Опубликована: Апрель 29, 2023

This study aims to investigate the efficiency of Zakat institutions in Indonesia. To examine institutions, we employed Data Envelopment Analysis method. The objects this are 17 Indonesia, classified into two: public and private institutions. data comes from annual reports Indonesia during 2014-2020 period. input variables include salaries expense, operational total assets. output collected distributed. results indicate that 2014-2020, has a fluctuating trend. In 2014-2016, experienced successive increase before experiencing decline 2017-2018 Efficiency increased again 2018 2019 but stagnated 2019-2020 contrast, decreased successively 2014-2016 period slight 2017 declining 2018. However, significant 2018-2020 also reveals generally more efficient managing inputs maximizing desired outputs than Moreover, portray level Covid-19, analyze as whole. found overall, trend increasing value.

Язык: Английский

Процитировано

4