CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
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1354 research outputs found
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Importance of Psychological Capital in Start-Up Employees and Its Contribution to Employee Engagement
No full textPurpose: This research examines how psychological capital is possessed by employees working in start-up companies and how psychological capital contributes to employee engagement.
Methodology: This research is conducted with a cross-sectional quantitative approach using survey methods. The measuring instruments used will go through an adaptation process into Indonesian. The sample in this research was 203 employees who worked in start-up companies in Indonesia. Next, data analysis was carried out in this research using the linear regression method.
Findings: According to this research, psychological capital has a positive and significant effect on employee engagement in employees working in start-up companies in Indonesia.
Originality: This research extends previous research on psychological capital and employee engagement. The results show that psychological capital contributes to employee engagement in start-up companies. Start-up companies can apply this advice by continuously monitoring the psychological capital possessed by employees
Firm Performance: An Analysis of Financial Policy and Audit Quality in Pakistan
No full textPurpose: Having effective and well-structured financial policies is essential for a company's success. These policies provide the foundation for measuring and analyzing an organization's performance through a robust financial management system. This study introduces a novel element, namely, audit quality, to enhance our understanding of how financial policies impact a firm's performance. The primary objective of this research is to delve deeper into whether audit quality plays a moderating role in the relationship between financial policies and a firm's performance.
Design/Methodology/Approach: Discretionary accruals were calculated using a regression model, and descriptive analysis was employed to analyze the data.
Findings: The results of the study reveal that the connection between free cash flow, agency costs, and a firm's performance is significantly influenced by audit quality. This research particularly offers valuable insights into the manufacturing sector, where performance is of paramount importance.
Implications: By considering the interplay of financial policy, audit quality, and firm performance, businesses and policymakers can make more informed decisions that contribute to the overall prosperity of the Pakistani corporate sector
Employee Perception of Risk Management Practices and Organizational Commitment
No full textPurpose: The study determines employee perception of risk management practices and organizational commitment in Private Banks of Balochistan. Earlier studies in the field highlight the importance of HR practices during organizational transition since it may be necessary to influence employee behavior to support the change's direction. By implementing HR practices that encourage change, The HR department is in an excellent position to effect positive perception.
Methodology: Using a quantitative research approach, this study evaluates the relationship between employee perception of risk management practices and organizational commitment in the banking sector.
Findings: The study's findings for banking sector organizations, supporting them in better understanding the elements that influence employee perceptions of risk management practices and their commitment to the organization. The study's findings could be used to design focused initiatives to improve risk management practices and increase employee happiness and organizational effectiveness.
Implications: This study may provide a foundation for future research in related domains by contributing to existing knowledge on risk management and organizational commitment. Finally, the study hopes to promote a risk-aware culture within the banking sector, resulting in a more engaged and resilient workforce and boosting these organizations' long-term prosperity and stability
Factors Influencing the Selection of Kids’ Preliminary School in Pakistan: A Qualitative Approach
No full textPurpose: The study aimed at exploring those factors by following the procedures of qualitative research as well as exploration of rich sources of information contemplated by parents in order to get a better idea of schooling institutions.
Methodology: The data was collected by interviewing the parents who had lately admitted their kids to the schools and had the selection process fresh in their memory. To provide more valuable insights to the readers and by keeping in view the importance of parents’ mindfulness in the decision making, only those participants were considered who had at least 14 years of education themselves; about half of them are working as faculty members in the education sector in Pakistan. An in-depth qualitative analysis was done using NVIVO 20 software by utilizing the thematic analysis technique.
Findings: The findings revealed that numerous factors were considered by the parents such as the affordability of the educational expenses, the cultural values, the transportation issues, involvement of school in extra-curricular activities, the distance from home, the environment, the infrastructure of the school, the faculty and education level as well as the skills and creativity enhancement of kids. Although the educated participants talked about affordability issue but most of them were of the view that quality education of children should not be compromised because of this issue and other expenses could be lessened accordingly. The participants mostly relied on personal visits and consultation with educated people in their access for the collection of information about the institutes.
Implications: The readers of the paper could benefit from these decision-making insights of educated citizens as well as of those involved with education sector professionally
Intervening Role of Sustainability Practices in the Nexuses of Responsible Leadership and Environmental, Task, and Contextual Performance
No full textPurpose: The current study assessed the function of responsible leadership in the banking industry using the stakeholder theory. The current study also looks into the connection between responsible leadership and task, contextual, and environmental performance.
Methodology: The banking industry's 389 branch employees, including branch managers, business development officers, general banking officers, branch operation managers, cash officers, and relationship managers, were surveyed using a survey questionnaire approach to gather data. Mplus was used to analyze the data using the structural equation modeling method.
Findings: The study's findings showed that ethical leadership had a direct influence on a firm's environmental (0.204), task (0.365), and contextual performance (0.188), as well as indirect effects through varied sustainability policies.
Implications: it implies the significance of sustainable policies concerning responsible leadership and a company's success. The current study is a pioneering effort that added to the body of knowledge on the relationship between organizational tasks, contextual performance, and environmental performance in Pakistan's banking industry. It also evaluated the role of sustainability strategies in the interim
Green Finance Green Technology Innovation and Financial Development and their Role in SDG
No full textPurpose: This study analyses the connected roles of Green Technology Innovation (GTI), and Financial Development (FD), and Green Finance (GF)in the context of the Sustainable Development Goals (SDGs) for the G20 nations. The economy (ECO), the environment (EN), sustainable finance, green banking, green investment, climate change, climate finance, green loans, and sustainable development objectives are only a few of the many aspects covered by the research.
Methodology: This study uses statistical analysis with SPSS to examine dynamics of these characteristics among G20 nations using dataset of answers from 250 participants.
Findings: The findings of the research have big influence on investment strategies and sustainability initiatives including policy choices of the G20.
Implications: Using green finance models improves environmental management and encourages resource development and also lessens ecological risks. The research highlights significance of environmental conservation in fostering economic growth and shaping economic policy. It emphasizes how important economi
Modelling Proactive Fraud Risk Management Practices in South Africa’s Non-governmental Organisations
No full textPurpose: This article empirically investigated the relationship between forensic auditing techniques fraud risk management, focusing on financial statement fraud among non-government organisations (NGOs). It aimed to determine whether forensic auditors prevent, detect, investigate, and respond to the risk of financial statement fraud among these organisations.
Design/Methodology/Approach: This study adopted used mixed research method. Data gathered through questionnaire and semi-structured interviews. SPSS was used descriptive statistics analysis. Robustness analysis was entirely performed using Analysis of Moment Structures for CFA were used to estimate statistical models while all the interview questions were analysed using conventional thematic analysis via NVivo 12.
Findings: The study’s results and findings of both the questionnaire and interviews reflected statistically significant agreement that NGOs should use proactive forensic auditing techniques in order to respond to the risks of financial statement fraud among NGOs in the eThekwini region.
Implications/Originality/Value: This study deepens understanding of forensic auditing as the main driver of fraud risk management among NGOs by providing field-based evidence. It also contributes to the application of critical realism, interpretivism and positivism to accounting and auditing research
Forecasting the South African Real Spot-rate Curve During Covid-19 Stress
No full textPurpose: The aim of this study is to investigate the performance of forecasting the South African real spot rate curve using different mathematical term-structure models during the Covid-19 period. This study follows previous studies by Reid (2009) and Mashoene et al., 2021) where dynamic term-structure models performed well compared to static term-structure models over normal market conditions. For high volatility, normality often breaks, which might result in a need for recalibration in the currently used methodology or a total change in the methodology.
Methodology: This study explores the dynamism of both dynamic term-structure models, which follow the Nelson-Siegel framework, and static term-structure models with the option of recalibration of model parameters to account for a change in macro-economic dynamics brought by the effect of the Covid-19 pandemic. The forecasting exercise was applied to term-structure models following the Nelson-Siegel framework using AR(1) process.
Findings: The incorporation of macroeconomic factors performed poorly in estimating future model parameters. This could be attributable to the effect of global stress, which resulted in poor linear relationships between macroeconomic and financial factors. Recalibration process on static Nelson-Siegel term-structure models improved the models' performance, especially during the high volatility/period of total economic shutdown due to the Covid-19 pandemic.
Implications: The application of static Nelson-Siegel term-structure models with recalibrated parameters might improve bond pricing processes and risk management strategies in emerging markets, especially during market stress
A Systematic Review of Supply Chain Management Using Bibliometric Analysis
No full textPurpose: This study investigates the many variables that support the expanding SCM-based literature published in the Web of Sciences till July 2023.
Design/Methodology/Approach: This study separated the research front of Supply chain management using bibliometric coupling and then examined the conceptual structure of each element. SCM literature is highly published in 2021, with publication of Cleaner Production being the top publication for publishing SCM studies. The United Kingdom (UK) was the most often cited country for SCM research.
Findings: The current study's aims are fourfold. To begin, we intend to investigate existing practices in the literature of SCM in provisions of key authors, fields, key journals, major institutes, associated nations, research kind, and economy. Second, we plan to identify important research tendencies in the field of SCM. Third, to comprehend the academic framework related to the research of SCM and how it has evolved over time
Implications/Originality/Value: This study recommends a future research agenda for determining the rational formation, significant elements, and theoretical framework of literature based on SCM, as shown by the questions of the research suggested in this study. SCM stakeholders and organizations developing SCM might acquire helpful insights into the repercussions of SCM. Because of these unique traits, this work makes an important contribution to the burgeoning literature on SCM
Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in Benin
No full textPurpose: This study aims to analyse the factors that explain why Beninese companies exceed the deadline for filing financial statements with the General Tax Directorate (DGI).
Design/Methodology: The data has been collected using a questionnaire with sample of 105 companies, target population was accountants of various companies. Two methods of analysis have been adopted in this paper, descriptive and econometric analysis.
Findings: From the descriptive analysis, the majority (65%) of the companies surveyed often exceed the deadline for filing financial statements. The results obtained from the descriptive analysis show that all the explanatory variables are considered except (the deadline for filing accounting documents in accounting firms is respected and the payment of declarations of various taxes is respected by accounting firms in assisting companies).
Implications/Originality/Value: Given these results, companies should work towards a good accounting organisation and collaborate with accounting firms