29 research outputs found
Does National Culture Matter? An Exploratory Study on The Relationship of National Competitiveness and National Culture
Get PDFThe purpose of the study is to examine empirically the relationship between national competitiveness and national culture. The study applied exploratory research design with national culture and national competitiveness treated as two independent variables. Hofstede’s national culture categorization namely masculinity, individualism, uncertainty avoidance, power distance, and long-term orientation was adopted. Cultural Index by GLOBE study and Global Competitiveness Index (GCI) by the World Economic Forum were used for the measurement. Descriptive statistic along with bivariate correlation analysis was used in this study. A number of samples involved in this study was 58 countries. The study concludes that national competitiveness is positively and significantly associated with national culture namely long-term orientation, uncertainty avoidance, and individualism. National competitiveness has a negative association with power distance national culture. However, national competitiveness was indicated no association with masculine national culture. The findings conclude that in general, national culture is a factor that explains why there are differences in national competitiveness among countries around the world. A suggestion for future similar research is that control variable such national income as well as the application of more sophisticated statistical analysis method should be included.
Keywords: exploratory study, global competitiveness index, national culture; national competitiveness; national culture inde
Exploring the Determinants of Intrinsic Interest Among Undergraduate Accounting Students
Get PDFThe purpose of the study is to identify the determinants that are closely associated with intrinsic interest among undergraduate accounting students. Descriptive statistical analysis and correlation analysis were applied in this study. The data was generated through questionnaire instruments using the seven points of the Likert scale. The study involved 136 samples of undergraduate accounting student at Universitas Padjadjaran. Reliability and Validity tests were conducted to make sure the items of questions are valid and the internal consistency are present. There are five independent variables in this research, namely intrinsic interest, extrinsic interest, self-efficacy, parental and peer influence, and anticipated conflict. Results indicate that extrinsic interest and self-efficacy are positively and significantly associated with the intrinsic interest of undergraduate accounting student. Meanwhile, parental and peer influence and anticipated conflict are negatively associated with the intrinsic interest of undergraduate accounting students. The magnitude of correlation for anticipated conflict is significant, however, parental and peer influence was found not significan
The Role of Public Governance in Environmental Sustainability
Get PDFThe purpose of the study is to investigate the relationship between public governance and environmental sustainability performance. The public governance in this study refers to indicators namely public accountability, government effectiveness, control of corruption, regulatory quality and political stability and rule of law. Meanwhile, environmental sustainability refers to country’s environmental performance. The study was driven by phenomena that countries located in the same categorization of Geographic but have different environmental sustainability performance. The study involved 178 countries member of World Bank. Purposive sampling technique was used in this study. Public governance and environmental sustainability were treated as two independent variables. The degree of correlation between variables was analyzed using Bivariate correlation analysis. World Governance Index (WGI) was adopted as an approach to Public governance measurement. Environmental Sustainability was measured using Environmental Performance Index (EPI). The findings showed that Public governance indicators namely, public accountability, government effectiveness, rule of law, regulatory quality, control of corruption and political stability have a positive and significant correlation with environmental sustainability performance.</jats:p
Study Motivation, Academic Performance and Commitment Career in Accounting Profession
Get PDFThe purpose of this study is to understand the relationship between students'
motivation, academic performance, and career commitment on accounting
profession among undergraduate accounting students. The background of this
study is based on the phenomenon encountered by accounting undergraduate
students whose academic performance is not satisfactory as well as problems
related to the completion of the study and high turn-over of the accounting
profession. The sample of the study involved 101 undergraduate accounting
students of Universitas Padjadjaran. There are three independent variables
investigated in this study namely study motivation, academic performance
and commitment carrier in the accounting profession. Intrinsic interest,
extrinsic interest, normative beliefs and conflict anticipation were treated as
sub-variables of the study motivation. Data were obtained through an
electronic questionnaire using Google Form platform. Descriptive analysis
along with bivariate correlation analysis was applied in this study. The
results indicate that majority of accounting undergraduate student choosing
accounting study program due to intrinsic interest motivation and extrinsic
interest motivation and there is no indication motivation influenced by
normative beliefs motivation and conflict anticipation motivation. Intrinsic
interest has a positive and significant correlation with academic performance
(r=2.17, p<0.01) and academic performance has a positive correlation (r =
0.124) with commitment carrier in the accounting profession
An Exploratory Study on The Relationship of Public Governance and Ease of Doing Business
Get PDFThis study aims to investigate the relationship of good public governance and ease of doing a business performance. The motivation of the study was driven by slowing down global economy and competition among countries around the world to attract Foreign Direct Investment (FDI). Foreign investors will consider investing their capital in a certain country if in that country adopting ease of doing business practice. The study was intended to reveal, whether the country that applies the good practice of public governance will also lead to good performance in terms of ease of doing business. The study adopted exploratory research design which is public governance and ease of doing business performance treated as two independent variables. Public governance variable was represented by attributes namely public accountability, effectiveness government, regulatory quality, control of corruption, rule of law and political stability. World Governance Index (WGI) was adopted to measure Public Governance and Distance to Frontier (DtF) value is representing a measurement of ease of doing a business performance. The study applied bivariate correlation analysis and involved 188 countries member of World Bank. The results showed that all public governance attributes were positively and significantly associated with ease of doing a business performance. Pearson correlation coefficient indicated that all attributes of public governance had a strong correlation ( r > 0.6, p<0.01), except for political stability attribute (r = 0.584, p<0.01). The result implies that practice of good public governance in governmental institution have potential impact on performance of the government in terms of streamlining bureaucracy of doing business in that country
Mapping the landscape of internal auditing effectiveness study: a bibliometric approach
No full textIn this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk management and more. The study emphasizes the multifaceted role of modern auditors who must combine traditional practices with the demands of a rapidly changing business environment. Today’s auditors are instrumental in shaping resilient, ethical and socially aware companies. Looking back in time, the study illustrates how the discipline has grown in response to global financial crises, focusing on transparency, risk management and expanded auditing techniques. This evolution positions auditors as strategic partners within the organization rather than simply financial scrutineers. Furthermore, the study emphasizes the interplay between effective auditing and overall governance structures, highlighting that internal auditing is a nuanced craft continuously refined by context-specific variables. A thematic cluster analysis reveals the discipline’s complexity, emphasizing its fundamental principles and emerging focus areas. Finally, the study underscores the adaptability and future-focused nature of internal auditing, which remains committed to transparency, accountability and excellence in a dynamic global landscape.The research provides a comprehensive bibliometric analysis of the evolution of internal auditing, highlighting its transition from a basic financial oversight function to a strategic, multifaceted role within organizations. The study emphasizes the auditor’s critical involvement in managing organizational culture, IT challenges, risk management, and governance, particularly in response to global financial crises. It underscores the importance of auditors in fostering ethical and socially responsible corporate environments and outlines the adaptability and future focus of the field. This research is instrumental for academic and practical applications, offering insights into the evolving complexities and emerging trends in internal auditing, thereby guiding the development of more effective, ethical, and resilient organizational practices
Purchasing in the digital age: A meta-analytical perspective on trust, risk, security, and e-WOM in e-commerce
No full textThis comprehensive meta-analysis investigates the significant factors influencing consumer decision-making in e-commerce. Predominantly focusing on the parameters of trust, perceived risk, perceived security, and electronic word-of-mouth (e-WOM), this study provides insightful revelations on their integral roles in shaping e-commerce purchasing decisions. The findings demonstrate that trust, perceived risk, perceived security, and e-WOM significantly influence consumers' e-commerce purchasing decisions. Perceived Risk plays a substantial moderating role in the relationship between Trust and e-commerce purchasing decisions, amplifying the importance of managing and minimizing risk in online transactions to cultivate consumer trust. Contrastingly, the roles of Perceived Security and e-WOM do not hold the same moderating effect on the trust-purchasing decision nexus, underscoring the direct yet unmoderated influence these factors have on e-commerce purchasing behaviors. Furthermore, The research reveals no significant size effect difference among respondents from high-income and low-income countries or between general internet users and online shoppers concerning the impact of trust on e-commerce purchasing decisions. This intriguing finding suggests the universal importance of trust in the digital purchasing landscape, irrespective of socio-economic status or the degree of e-commerce engagement. This study thus sheds new light on the complexities of e-commerce decision-making processes. It offers valuable insights for businesses aiming to enhance consumer trust and engagement in the expanding digital marketplace
Descriptive Analysis of Student Centered Learning Implementation and Its Implication on Soft Skills Developments
No full textExploratory Study on the Relationship between Good Public Governance and National Competitiveness
No full textGreen supply chain management: a bibliometric analysis of global research trends and future directions
No full textThis study presents a comprehensive bibliometric analysis of Green Supply Chain Management (GSCM), examining its evolution and prospective directions across strategic, operational, and economic dimensions. Drawing upon organizational theory, stakeholder theory, operations management, environmental management, accounting, and economics, the study applies bibliometric techniques, including word analysis and network analysis, to discern significant research trends. It emphasizes the necessity of aligning strategic objectives with environmental sustainability and implementing operational measures to achieve environmental goals while also analyzing the economic implications of sustainable practices. Furthermore, the study highlights the long-term financial advantages of these practices and the potential contributions of emerging technologies, such as blockchain, the Internet of Things, and Artificial Intelligence, to the enhancement of GSCM
