CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
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Influence of Human Resource Competencies, and Information Technology on the Quality of Financial Reports of the National and Political Unity Agency of Lombok Island
No full textPurpose: This study aims to analyzev thev evffevct of human revsourcev compevtevncev, and information tevchnology on thev quality of financial revports at thev National and Political Unity Agevncy (Kevsbangpol) throughout Lombok Island
Methodology: Thev typev of revsevarch usevd is associativev with a quantitativev approach. Thev revsevarch instrumevnt evmployevd is a quevstionnairev using a survevy mevthod.
Findings: Thev revsults showevd that human revsourcev compevtevncev, and information tevchnology had a positivev and significant evffevct on thev quality of financial revports at Kevsbangpol throughout Lombok Island. This indicatevs that thev highevr thev compevtevncev of human revsourcevs, and thev bevttevr thev utilization of information tevchnology, thev highevr thev quality of financial revports
Implications: Thev implication of this revsevarch is that it is ablev to makev a reval contribution to thev devvevlopmevnt of scievncev, improvev thev quality of financial revporting govevrnancev, and devvevlop revgulations that arev morev adaptivev and revsponsivev to thev nevevds of govevrnmevnt institutions, evspevcially thev National and Political Unity Agevncy
Moderating Influence of Organizational Factors on the Relationship between Corporate Culture and Competitiveness of Dt SACCO’s in Western Region Kenya
No full textPurpose: To establish the moderating influence of organizational factors on the relationship between corporate culture and competitiveness of DT SACCOS in Western Region Kenya
Design/Methodology/Approach: The research design applied in the study was descriptive correlational. The study target population was a number of 146 employees of six registered DT SACCOS located in western region of Kenya. Hence, the study sample was 106 respondents. An additional 6 were interviewed on the same basis, which were 6 CEOS. Descriptive and inferential were utilized in the study.
Findings: The findings revealed that organizational factors played a great role in determining the connection between corporate culture and competitiveness of DT SACCOS in Kenya at P<0.05 significance level.
Implications/Originality/Value: The study confirmed that organizational factors meditated the relationship between corporate culture and competitiveness of DTS in the Western Region of Kenya. Finally, it was determined that the organizational factors also exhibited a significant moderating effect on the relationship of corporate culture and the competitiveness
Effect of Herding Biases on Investment Decisions at NSE in Kenya
No full textPurpose: To establish the effect of herding biases on investment decisions at NSE in Kenya.
Design/Methodology/Approach: The research was conducted between May 2023 to June 2024 and covered 62 quoted companies at the NSE; the research took causal research design. This research design was appropriate since it facilitated data collection by different investors with the aim of establishing whether a phenomenon exists and its magnitude or established the relationship between variables as well as the cause and effect of variables. Quoted companies quoted in Nairobi security exchange were used as the units of study. And at present NSE has 62 listed companies. We used data collection schedule which gathered the data that would be required in the research. The study involved both the descriptive and inferential statistics data; it was coded and analyzed using both the qualitative and quantitative analysis method through strata.
Findings: Panel data revealed a significant positive effect between herding bias and investment decision of NSE investors in Kenya (p0.0404<0.05). Therefore, the study rejected the null hypothesis.
Implications/Originality/Value: The research suggests that average market performance ought to be the brand control regarding return dispersion to and productive herd behavior solutions. Having a centralized approach would suit investors better because a temporal herd behavior would be ideal than a permanent one
Role of Forensic Accounting in Enhancing the Accuracy of Procurement Records in Zimbabwe’s Public Procurement System
No full textPurpose: This article examined the role of forensic accounting in improving the accuracy of procurement records in Zimbabwe’s public procurement system.
Design/Methodology/Approach: The study was grounded upon the Institutional Theory. The quantitative methodology was used. It also made use of the descriptive-correlational design. Census sampling of 112 respondents from ministries, parastatals, and local authorities was conducted. Data was gathered through structured Likert-scale questionnaires. The findings were analysed using descriptive statistics, regression, and ANOVA tests.
Findings: Forensic accounting had a significant positive influence on the accuracy of procurement records Regression coefficients revealed that each unit increase in the implementation of forensic accounting practices raised procurement record accuracy by 0.505 units.
Implications/Originality/Value: The study concluded that forensic accounting tools remarkably strengthen procurement record reliability. Examples of these were investigative auditing, fraud detection, and compliance monitoring. It was noted that institutionalising these practices within Zimbabwe’s public procurement system would enhance accountability, mitigate fraud risks, and promote good governance. The research adds to limited Sub-Saharan African literature on forensic accounting. It also provides practical insights for policymakers, regulators, and auditors
Insights of School Heads Regarding Effectiveness of Assessment Policy Framework 2019 For School Based and Large-Scale Assessment
No full textPurpose: The purpose of the study was to get insight of school heads regarding effectiveness of assessment policy framework 2019 for school based assessment. This qualitative study explored the viewpoints of elementary school heads, with an emphasis on how well it is implemented and how it affects students' learning.
Design/Methodology/Approach: The population of the study was all the school heads working in Punjab. The Homogeneous random sampling technique was used and data was collect from school heads (ten) till saturation. The Logic Model Framework was used to explore the effectiveness of APF for school based assessment. A structured interviews protocol was used. N-Vivo software was utilized for organizing, coding, and identifying emergent themes.
Findings: The findings revealed that APF 2019 has implementation challenges, although substantial input support was provided for effective implementation still there is dire need of teacher training and more finical support is required. Due to overemphasis on multiple choice questions it is decreasing critical and creative abilities of student.
Implications/Originality/Value: Despite the positive changes, in procedural terms and in terms of student attendance particularly, the effects of the policy on educational equity and quality are still limited. Solving these problems is crucial for the successful implementation of APF goals
Impact of Training on Improving Job Performance in the Health Sector: The Case of Tripoli Central Hospital
No full textPurpose: Training plays a crucial role in the development of healthcare institutions, aiming to improve employees’ skills and adapt to ongoing challenges. This study investigates the impact of training programs on enhancing job performance at Tripoli Central Hospital.
Design/Methodology: The study evaluates the efficiency and effectiveness of current training programs, measures employee performance before and after training, and analyzes key factors influenced by training. It also examines the limitations of pre-training assessment methods in the healthcare sector.
Findings: The results show a noticeable lack of research focusing on training's role in improving healthcare performance. however, the study confirms that training programs have a tangible positive effect on employee performance at Tripoli Central Hospital. It also highlights the need for diverse and targeted training approaches that align with job-specific requirements.
Implication/Originality/Value: This research offers valuable insights into optimizing training practices within healthcare environments. It recommends: (1) conducting more research focused on job performance improvement in healthcare, (2) expanding and diversifying internal training programs, (3) organizing specialized skill-development courses, (4) ensuring periodic evaluation of training effectiveness, and (5) fostering a culture of continuous learning through professional development opportunities. These steps aim to strengthen the link between training and performance, ultimately improving service delivery in the health sector
Effect of Training and Development on Service Delivery in Public Health Institutions of Western Kenya Region
No full textPurpose: To assess the effect of training and development on service delivery in public health institutions of Western Kenya Region
Design/Methodology/Approach: The study utilized a positivist research philosophy and Causal-comparative and descriptive research designs. The target population was 306 including Medical Superintendents, Hospital Administrators, Human Resource Officers, Health Records Information Officers. The study grouped the respondents into nine strata as simple random sampling obtained 234 respondents from a target of 306. The study utilized descriptive and inferential analysis
Findings: Using hierarchical regression analysis, the results revealed that the R square moved from 0.519, P=0.000 to 0.752, P=0.000 implying that leadership style is responsible for additional 23.3% change in explaining the variance in delivery of service.
Implications/Originality/Value: The study findings underscore practical implications for managing public health institutions in Western Kenya. Leadership development is crucial, focusing on nurturing adaptive leadership styles that effectively moderate the impact of talent management practices
Role of Open Innovation in Accelerating Circular Economy Adoption: A Literature-Based Perspective
No full textPurpose: This study examines how open innovation can accelerate the adoption of circular economy (CE) principles by enhancing knowledge flows, co-creation, and stakeholder collaboration. It explores how these mechanisms help overcome technological and organizational barriers in transitioning from linear to circular systems.
Methodology: The systematic literature review was carried out by utilizing the Scopus and Web of Science databases.From an initial pool of 686 studies, 22 relevant articles were analyzed through bibliometric and content analysis to assess the role of open innovation in CE adoption across micro, meso, and macro levels.
Findings: The review highlights that research at the intersection of open innovation and CE remains in an early stage. Co-creation and stakeholder collaboration dominate as key enablers, particularly at the micro level. Open innovation processes—both inbound and outbound—support knowledge exchange, risk reduction, and circular business models, though challenges such as stakeholder coordination and intellectual property concerns persist.
Implications/Originality/Value: The study contributes to emerging scholarship by clarifying how open innovation fosters CE adoption. It offers practical insights for managers and policymakers on leveraging co-creation and collaboration to advance sustainable business models and identifies research gaps in theory-driven and empirical applications
Effect of Overconfidence Biases on Investment Decisions at NSE in Kenya
No full textPurpose: To analyze the effect of overconfidence biases on investment decisions at NSE in Kenya.
Design/Methodology/Approach: The study was conducted between May 2023 and June 2024 and focused on 62 quoted companies at the NSE; causal research design was adopted in the study. Quoted companies that trade in the Nairobi security exchange were used as units of study. There are 62 listed companies at the NSE presently. Data collection schedule was embraced to gather data required during the research. The research involved descriptive and inferential data statistics with data collected in coded form and analysed in qualitative and quantitative data analysis approach through strata.
Findings: There is a large astronomical relationship between overconfidence biases and investment decision of NSE investors in Kenya (p0.000<0.05)
Implications/Originality/Value: The level of confidence given by the investors in security exchange of Nairobi ought to be set in accordance with trading volume whereby, the averages of the maximum volume traded and the minimum volume traded ought to be evaluated and when the state of confidence is moderate then it should emerge
Poverty Alleviation and Social Safety Nets: A Case Study around Poonch District
No full textPurpose: Poverty is a global issue, and safety nets are widely adopted to mitigate its effects. In Pakistan, the PASSD (Poverty Alleviation and Social Safety Division), known as the “Ehsaas Ministry,” plays a central role. This study analyzed whether the selection criteria of social safety nets in District Poonch meet international standards and evaluated beneficiaries’ satisfaction with these programs.
Design/Methodology/Approach: Primary data is collected
through a questionnaire survey from the total of 4,004 beneficiaries, a stratified random sample of 351 respondents is selected. Data is analyzed by using SPSS. District Poonch is divided into four subdivisions: Rawalakot and Thorar (896 beneficiaries; sample 78), Hajira (1,688 beneficiaries; sample 164), and Abbaspur (1,236 beneficiaries; sample 108).
Findings:Results revealed that all beneficiaries lived below the poverty line, with most income spent on food. Major challenges included poor access to health and education. Beneficiaries of Ehsaas Emergency, Ehsaas Kafalat, and Ehsaas Taleemi Wazifa programs has monthly incomes below PKR 45,000, confirming that the selection criteria effectively targeted the poor.
Implications/Originality/Value: The study validated the selection process of social safety nets in District Poonch and provided insights to improve poverty alleviation strategies in Pakistan in line with international practices