Accountancy and Business

O dia a dia de um ambiente de manutenção que faz parte de um sistema de gestão de ativos exige a todo momento um conjunto de respostas atualizadas e dedicadas para o alcance de resultados. Esses resultados são demonstrados através dos indicadores estratégicos, táticos e operacionais. Tais respostas necessitam de profissionais bem-preparados e formados de maneira apropriada para que com seus conhecimentos produzam através de seus colaboradores e liderados, sejam em
formato hierárquico ou matricial, os resultados traçados como objetivos e metas.
Para que isso possa acontecer a contento, as competências desse gestor devem ser embasadas nas competências técnicas, comportamentais e socioemocionais / espirituais, utilizando por base os princípios preconizados pelas normas NBR ISO 9.000 (Gestão da Qualidade), NBR ISO 14.000 (Gestão Ambiental), NBR ISO 45.000 (Gestão de Segurança e Saúde do Trabalho), NBR ISO 50.000 (Gestão de Energia) e NBR ISO 55.000 (Gestão de Ativos) alinhavando também a NBR ISO 31.000
(Gestão de Riscos).

Uma das finalidades do dia a dia de uma equipe de manutenção é  providenciar atendimento adequado a seu cliente seja ele interno ou
externo. Em vista disso, apresentaremos nesse artigo alguns tópicos que devem ser levados em conta para obter-se resultados positivos e que satisfaçam as  necessidades e expectativas do cliente. Este trabalho foi apresentado como Contribuição Técnica ao XII Congresso Brasileiro de Manutenção da ABRAMAN - São Paulo, 20 a
24 de outubro de 1997.

Ser Engenheiro de Manutenção exige nos dias de hoje mais do que o conhecimento específico sôbre técnicas de manutenção. É necessário a consciência que esta atividade além de ser uma  ciência é também uma verdadeira arte. As necessidades de cumprimento de um alto grau de  produtividade aliado à administração participativa coloca para esta nova era também um novo  profissional de manutenção, que deve desta forma estar inserido neste novo contexto. Precisa  estar atento a assuntos que antes não recebiam a atenção devida e que hoje são importantes para
sua atividade. Conhecer-se a si mesmo, sabendo quais são seus limites e como ultrapassá-los,  possuir visão do cliente e uma nova postura quanto a qualidades humanas e profissionais, fazem  parte do atual engenheiro de manutenção.  Este artigo foi apresentado como Contribuição Técnica ao 11º Congresso Brasileiro de  Manutenção da ABRAMAN, outubro de 1996, Belo Horizonte, MG.

Global economic expansion has had detrimental effects on the environment, causing natural disasters, unchecked waste disposal, and climate change. Sequel to the above, this study is set to investigate the effect of firm specific attributes on waste water environmental disclosure of selected brewery firms in Nigeria. The study relies on secondary data derived from various companies' financial statements to determine and measure the level of firm's compliance with environmental disclosure, applying an allinclusive multivariate analysis. Samples of 4 brewery firms quoted in Nigeria Group limited were used for the period of fifteen years spanning 2010 to 2024. The study employed ex-post facto and longitudinal research design. The secondary sources of data were collected from annual reports of the selected brewery companies and four (4) specific objectives were formulated and its hypothesis were subjected to some preliminary data tests such as descriptive statistics, Pearson correlation analysis and Variance Inflation Factor and the formulated hypotheses were tested and analyzed using panel regression analysis. The empirical analysis using a total of 60 company-firm year observations showed that company size and industry type have a positive and significant effect on waste water environmental disclosure of brewery firms in Nigeria which were statistically significant at 1% level of significance respectively. Also firm leverage documented a negative and significant effect on waste water environmental disclosure of brewery firms in Nigeria which was also statistically significant at 5% level of significance respectively. Following the conclusions on the significant findings above, the study recommended among other things that management of brewery firms are encouraged to increase their total assets as there is need to increase the size of the firms in Nigeria in order to improve waste water environmental disclosure.

Introduction: Educational equity is a fundamental principle in any society. Investigating the academic performance of students based on gender helps assess if there are disparities in access to quality education, resources, or support systems. Accountancy is one of the most in-demand courses in the Philippines because of the employment opportunities and career progression in the field. The licensure examination for certified public accountants has long-been considered as one of the most difficult state board examination in the Philippine history. Studying the academic performance of accounting students by gender group in a developing country like the Philippines holds significant importance due to its potential to contribute to various aspects of education, society, and gender equality since prior research has tended to focus on developed nations like America and Europe. Purpose: The present article aims to present findings from relevant literature to enhance educational equity by investigating factors influencing academic performance which can help identify barriers that certain gender groups may face in pursuing accounting education. This knowledge can offer evidence-based policy recommendations to higher education institutions and regulatory bodies aimed at improving accounting teachinglearning, academic performance, production of licensed accountants, and overall improvement in the accountancy profession. Method: The review was conducted using PRISMA Statement (Preferred Reporting Items for Systematic reviews and Meta-Analyses) which allows for rigorous search for articles on gender disparities in classroom learning in accounting education. The resources include Google Scholar, Scopus and Web of Science journal databases. Several eligibility and exclusion criteria were determined including the time period from 2020 to 2024 to properly include recent studies and development; data should be from empirical study which means that article review, chapter in book, and conference proceeding are excluded. In addition, in order to avoid confusion in understanding, non-English publications are also excluded. Findings: This review finds that gender disparities in accounting education in the Philippines persist despite higher female enrollment rates, driven by intertwined socio-cultural, economic, and institutional factors. Cultural norms, economic constraints, and unequal access to mentorship and leadership roles contribute to differentiated educational experiences and career trajectories between men and women. Addressing these gaps requires coordinated action among policymakers, academic institutions, and professional bodies to promote gender-sensitive curricula, equitable resources, and inclusive networks. Such reforms align with Sustainable Development Goal 5 (Gender Equality) by eliminating systemic barriers and ensuring equal opportunities, thereby strengthening the diversity, competence, and resilience of the accounting profession. Recommendations: To address the persistent gender disparities in accounting education, it is recommended that gender equity principles be fully integrated into higher education policies, licensure requirements, and professional standards. Institutions and professional bodies should develop structured mentorship and leadership programs, particularly targeting underrepresented genders in senior accounting roles. Accounting curricula must be redesigned to incorporate gender-sensitive content, inclusive language, and equity-focused ethical training to normalize diversity in the profession. Equitable access to education should also be enhanced through expanded scholarships, financial subsidies for licensure review programs, and fee assistance for economically disadvantaged students. Moreover, national campaigns and institutional initiatives should actively challenge stereotypes and reshape cultural narratives that limit career opportunities for certain genders. Finally, continuous monitoring through gender audits and data-driven research should be institutionalized to track progress toward achieving SDG 5 and to inform evidence-based interventions.

The objectives of research are to examine the influence of leadership style, integrity, and organizational commitment on the performance in the State Development Audit Agency of (BPKP) at its representative office area, Aceh province either simultaneously or partially.This study used a sample of 60 respondents consisting of certified auditors who perform inspection tasks on behalf of BPKP representatives in the province. The data used in this study are primary data obtained through a questionnaire distributed directly to the respondents. The analytical method used in data analyzing is the  multiple linear regression.The outcome of a simultaneous hypothesis test indicated that  the leadership style, integrity, and organization commitment have a simultaneously significant effect on the performance of  BPKP’s representative office area in Aceh province. Similarly, tested partially,  it also indicated that  leadership style, integrity, or organizational commitment has partially signific...

The Ishango Bone is a prehistoric artifact discovered in 1950 near the Semliki River in present-day Democratic Republic of Congo. Dated to over 24,000 years ago, it features 16 grouped notches arranged across three distinct columns. The purpose of these notches has long been debated, with interpretations ranging from numerical encoding to decorative markings. This study identifies a previously undocumented numerical pattern spanning all three columns. Using a systematic and exploratory approach, four conceptual adjustments were applied to address structural inconsistencies. These adjustments reveal a coherent mathematical design marked by dualism, symmetry, repeating sums, and paired groupings, suggesting intentionality and complexity in the bone's construction. The numerical structure appears to reflect an abstract understanding of cosmic cycles, possibly transformed into a form of mathematical art. The pattern may have served as a flexible framework for arranging external markers, such as stones, used in visual storytelling. This interpretation supports the idea that the artifact functioned as a cognitive tool, simultaneously expressing mathematical, cosmological, and mythological concepts. While the symbolic interpretation remains exploratory, the findings invite interdisciplinary inquiry into early human cognition, abstraction, and symbolic communication. The study proposes that the Ishango Bone encodes early expressions of structured thought and may reflect a deeper cultural and philosophical worldview than previously recognized. 2/47 By uncovering this layered numerical system, the analysis repositions the Ishango Bone not merely as a tally stick but as an artifact of significant intellectual sophistication, bridging mathematics, cosmology, and prehistoric symbolic expression.

The issue of performance of internal auditors is important since Thailand was also affected by the accounting scandals. The expanded scope in the definition of internal auditing and new regulatory requirements such as the Sarbanes-Oxley Act 2002 has increased the demands on internal auditing. This study was conducted to examine the relationship between the corporate governance on the performance of internal auditors in Thailand public limited companies. In this study, corporate governance relates to the board of directors size and audit committee size to the performance of the internal auditor. To achieve this objective, two hypotheses were developed based on previous studies and the agency theory. Survey questionnaires were sent to the Chief Audit Executives (CAEs) to determine the effectiveness on their performance based on the professional standards issued by the IPPF (2017) indicators. A total of 520 questionnaires were distributed, but only 146 were usable. Multiple regressions...

This study delves into the strategic transformation of Muslim communities into cashless societies, with a specific focus on the determinants of user acceptance and behavioral influences. Embracing a comprehensive approach, the research thoroughly examines existing literature, unraveling the inherent complexities of this societal shift. Meticulous detailing of key findings captures the factors shaping user acceptance within the context of a theoretical model situated in a broader conceptual framework. The research methodology employs tailored openended questions to explore Muslim user acceptance, ensuring meticulous transcription and indepth analysis of interview data for result reliability. The outcomes highlight dynamics at play, challenging conventional assumptions by underscoring the significance of pull factors in driving acceptance. Implications derived from this research offer actionable insights for practitioners and contribute substantively to the existing literature on Muslim societal transformation. The findings affirm the relevance of the adopted theoretical framework, providing a lens through which to interpret and navigate evolving Muslim consumer behavior in the transition toward cashless societies.

There are some human values and ethics which can make mankind happy. With imparting core knowledge of the subject commerce discipline also taught some human values and ethics. The human values and ethics plays very vital role in stress management and conflicts. In commerce studies with improvement in management and professional skills some cross cutting issues are also inculcate among the students. The present research work is an attempt to study the concepts involved in human values and ethics and identify the human values and ethics imparted in commerce studies.
Keywords: Human values, Ethics, Commerce, Accountancy, Auditing, taxation, Management etc.

The lowest component of share capital is a share. By issuing shares to the market either publicly or privately, share capital can be generated. When a firm issues shares, it does so through an IPO or FPO. The stock market is governed by SEBI. However, in the case of the secondary market, share prices are influenced by a variety of factors, including the company's fundamentals, its most recent financial statement performance, and publicly available information, which can be formal or informal. In this paper, we will concentrate on price fluctuations resulting from the influence of various reports and rumours. To a certain extent, reports and rumours have a significant impact in share price fluctuations, particularly for small and retail investors who are more interested in working and responding on sentiments than in the company's fundamentals. Therefore, reports and rumours have a significant impact on price volatility, according to this study

Gender inequality is a pre-existing issue that is exacerbated by change in climate, which put a disproportionately effect on women. It is a universal issue faced by women all over the world. Especially in the backward region of the world, it is worse because of their poor economic condition and lower standard of living. This research investigates the connection between gender equality and climate change, emphasising how changes in climate affect women's social standing, health, and economic opportunities. It is essential to integrate gender considerations into climate policies and decision-making processes, as demonstrated by a comprehensive review of research and case studies related to climate change initiatives. The findings underscore the significance of empowering women, implementing gender-sensitive climate adaptation strategies, and fostering inclusive decision-making practices.

The influence of the digital wallet system in society and community is evident in the current generation. It offers convenience and other benefits to consumers leading to a significant increase in its adoption and popularity. Its influence on the engagement of consumers online can also be observed in the market industry. The current upward trend in the usage of the digital wallets is a consequence of the demand in perks and convenience in the e-commerce industries. The study aims to know how digital wallet system has been influencing the consumers in terms of their online engagements and spending behavior. The study was conducted in Mandaluyong city with 185 respondents who have been using digital wallet on their purchasing activities. It was observed that the younger consumers showed a high level of engagement and male consumers were influenced by the digital wallet system in their spending behavior. Only sex and age were associated with consumer engagement while the only associated with online spending behavior was the monthly family income. This emphasized the need for continuous education and awareness that support digital wallet systems among consumers to develop engagement and spending behavior in the digital age. These results indicate the need for a continuous utilization of the system and advertising to different groups of age and income levels.

Aspek budaya organisasi suatu perusahaan meliputi perilaku, pengalaman, keyakinan dan nilai-nilai suatu organisasi. Budaya organisasi merupakan salah satu faktor internal yang diindikasikan berpengaruh terhadap kinerja perusahaan. Kesuksesan hasil dari kinerja perusahaan berkaitan dengan nilai dan sasaran yang hendak dicapai oleh organisasi, karena itulah untuk menetapkan strategi yang efektif budaya organisasi tidak boleh diabaikan. Penelitian ini bertujuan untuk mengukur budaya organisasi yang berkembang dalam suatu perusahaan dengan mengambil studi kasus di industri minuman (beverages industry) besar yang berada di regional Jawa Tengah. Satu perusahaan multinasional (Perusahaan A) dan dua perusahaan nasional (Perusahaan B dan C) menjadi objek penelitian ini. Organizational Culture Assessment Instrument (OCAI) digunakan untuk mengukur budaya organisasi yang dominan dalam suatu perusahaan. Hasil penelitian menunjukkan bahwa Perusahaan A memiliki tipe budaya market dan memiliki karakteristik yang responsif pada indikator yang berhubungan dengan orientasi eksternal. Perusahaan B dan C memiliki tipe budaya hierarki menunjukkan strategi supply chain yang efisien. Indikator yang berhubungan dengan orientasi internal pada perusahaan B menunjukkan kinerja yang baik. Penelitian ini dapat digunakan oleh perusahaan untuk melakukan evaluasi kinerja masa lalu dan menyusun strategi masa depan untuk meningkatkan daya saing perusahaan di era global.

This research aims to study the impact of auditor independence (AI) on audit quality (AQ) and the moderating effect of auditor ethics (AE). In order to achieve the goals of this study, a field survey was carried out to gather the perspectives of auditors employed in both corporate and private settings. A questionnaire including questions pertaining to the variables of the study was utilised for the purpose of responding. The purpose of this study is to illustrate the effect of the variables and the strength of the correlation, association, and influence among them. This study utilised a descriptive analytical technique to collect and display data. The hypotheses were tested using the statistical tools SmartPLS and SPSS. The findings demonstrated that (AI) has a beneficial effect on the overall (AQ). Furthermore, (AE) serves as a mediator in the correlation between (AI) and (AQ). This study adds great value by improving the (AQ) and monitoring institutions' internal environment, In addition to preserving resources and assets and providing reliable reports.

The financial literacy expected of board members relates to their duties and responsibilities as company directors and could be regarded as a core competence of an effective corporate director. Financial considerations and practices sometimes favour a continuation of existing activities as their costs are known, while those of possible alternatives may appear uncertain and hence seem riskier in comparison. Past accounting practices and the accounting profession bear a heavy responsibility for the damage that has been done to the environment and eco-systems. They have failed to fully account for negative externalities of corporate operations. For too long the financial skills sought in prospective directors and on boards have often been dominated by those concerned with the scrutiny of past performance and the treatment and reporting of past income and expenditure. In comparison, less attention has been focused on forward looking aspects of accounting and finance roles. While at a junior level technical skills may be a more significant financial literacy expectation, at board level the ability to explain, justify and communicate financial options, decisions, prospects and consequences might be sought. On their own, financial literacy and acumen are rarely sufficient. Judgement is invariably also required when responding to what the numbers may reveal and/or the ratios might suggest. Directors also need to be business savvy.

grasp the significance of saving, only a small fraction of the allowance is allocated toward savings. Therefore, the researchers conclude that allowance frequency is not a significant factor in savings allocation. This emphasizes the need for practical financial education to bridge the gap between knowledge and saving behavior.

The quantitative study assessed the level of acceptance among selected National University Baliwag students in using Paynamics, a digital payment platform, for tuition fee payments through a questionnaire-based method. Despite the widespread availability and convenience of online payment options, a notable phenomenon emerged among the participants: a tendency to opt for traditional modes of payment, specifically cash transactions, necessitating them to queue up in lines for physical payment processing. The questionnaire centered on important factors such as perceived usefulness, ease of use of Paynamics, and the level of acceptance of the digital payment system. The study aimed to identify students' acceptance of Paynamics through thematic analysis of a survey questionnaire. The findings revealed a positive perception of Paynamics' usefulness and ease of use, indicating its potential to streamline the payment process. There is a significant difference in the perceived usefulness and level of acceptance when grouped according to years of stay. To enhance student engagement and adoption, the institution may prioritize awareness campaigns, incorporate multimedia presentations, and incentivize Paynamics usage. This study would help in the current discussion on digital payment adoption in higher educational institutions, guiding efforts to improve user acceptance and facilitate the incorporation of Paynamics into the tuition payment system at National University Baliwag.

Muhasebe meslek mensuplarının mesleki faaliyetlerini yerine getirirken kişisel tutumları, inançları, davranışları, kültürel özellikleri, sosyal statüleri, gelir düzeyleri, adalet ve etik anlayışları finansal ve finansal olmayan bilginin güvenilirliğinde önemli bir rol oynamaktadır. Çünkü finansal ve finansal olmayan bilginin güvenilir olması işletmelerin doğru karar almasını sağlamaktadır. Bu kapsamda bu çalışmanın amacı, İstanbul ilinde faaliyet gösteren muhasebe meslek mensuplarının etik ideoloji ve adalet yaklaşımlarını idealizm ve görecilik boyutları çerçevesinde ölçmektir. Bu amacı yerine getirirken Forsyth (1980)'nin geliştirdiği Etik Durum Ölçeği kullanılmıştır. Çalışmanın bulguları, araştırmaya katılan muhasebe meslek mensuplarının idealizm seviyelerinin yüksek ve görecilik seviyelerinin düşük olduğunu göstermiştir. Göreciliğin düşük ve idealizmin yüksek olması durumu, muhasebe meslek mensuplarının başkalarına zarar verecek davranışlarından kaçınan ve diğer bireylerin refahını önemseyen bireyler olduklarını göstermektedir. Bu durum ayrıca muhasebe meslek mensuplarının etik davranışlara duyarlılık gösterdiklerini ve etik dışı davranışlardan kaçınma eğiliminde oldukları yönünde kanıtlar sunmaktadır.

The purpose of this study was to provide data analysis regarding the effect of allowance frequency on Junior Tourism Management students of National University-Baliwag and their savings allocation. Subsequently, this study was done to understand how the students often rely on allowances for their saving portion, spending behavior, and financial goals. This study used the descriptive correlational method. A combination of a researcher-made and standardized questionnaire by Thung, et al. (2012) was used as an instrument for data collection. The study’s findings revealed that the students who receive their allowances more frequently, particularly daily, tend to have a higher perception of their financial well-being. Even though they grasp the significance of saving, only a small fraction of the allowance is allocated toward savings. Therefore, the researchers conclude that allowance frequency is not a significant factor in savings allocation. This emphasizes the need for practical financial education to bridge the gap between knowledge and saving behavior.

The quantitative study assessed the level of acceptance among selected National University Baliwag students in using Paynamics, a digital payment platform, for tuition fee payments through a questionnaire-based method. Despite the widespread availability and convenience of online payment options, a notable phenomenon emerged among the participants: a tendency to opt for traditional modes of payment, specifically cash transactions, necessitating them to queue up in lines for physical payment processing. The questionnaire centered on important factors such as perceived usefulness, ease of use of Paynamics, and the level of acceptance of the digital payment system. The study aimed to identify students' acceptance of Paynamics through thematic analysis of a survey questionnaire. The findings revealed a positive perception of Paynamics' usefulness and ease of use, indicating its potential to streamline the payment process. There is a significant difference in the perceived usefulness and level of acceptance when grouped according to years of stay. To enhance student engagement and adoption, the institution may prioritize awareness campaigns, incorporate multimedia presentations, and incentivize Paynamics usage. This study would help in the current discussion on digital payment adoption in higher educational institutions, guiding efforts to improve user acceptance and facilitate the incorporation of Paynamics into the tuition payment system at National University Baliwag.

2024 Asia Pacific Management Accounting Association (APMAA) Webinars,
BANGLADESH CHAPTER
Topic: ACCOUNTING IN THE CHANGING ENVIRONMENT
Date: June 01, 2024 (13.45-15.45 Dhaka Time. GMT+6)
Venue: The Institute of Cost and Management Accountants of Bangladesh

The Asia Pacific Management Accounting Association (APMAA) is a leading organization dedicated to advancing the field of management accounting through research, education, and collaboration. Established to foster dialogue and exchange among academics, professionals, and students, APMAA organizes annual conferences and webinars that address contemporary issues and innovations in management accounting.

The 2024 Asia Pacific Management Accounting Association (APMAA) Webinars, Bangladesh Chapter, focused on the theme "Accounting in the Changing Environment." This year's event was a collaborative effort, jointly organized by APMAA, the Institute of Cost and Management Accountants of Bangladesh (ICMAB), and the Bangladesh Accounting Association (BAA).

This article details the cost of hiring an accountant in Alberta, covering average prices for services like bookkeeping, tax preparation, consulting, and auditing. It compares in-house hiring with outsourcing and offers tips to reduce accounting expenses.

Celem artykułu jest zwrócenie uwagi na dużą rolę kosztu historycznego w budowie systemu pomiarowego rachunkowości. W aktualnym systemie zasada kosztu historycznego jest stopniowo ograniczana. Koszt historyczny przez wiele wieków stanowił podstawową zasadę rachunkowości. Obecnie w literaturze przedmiotowej zasada kosztu historycznego jest mocno krytykowana. Krytyka pochodzi nie tylko ze strony rachunkowości akademickiej, ale przede wszystkim ze sfery biznesu. Koszt historyczny, niezbędny warunek wyrażenia struktury tworzonej wartości, nie powinien być eliminowany lub ograniczany do pewnego obszaru. Przeciwnie, powinien być udoskonalany, co wymaga niejednokrotnie trudnego rozstrzygnięcia przez rachunkowość kluczowej kwestii: jaka część aktualnie tworzonej wartości reprezentuje wartość przeniesioną, a jaka część aktualnie tworzonej wartości stanowi wartość nowo wytworzoną. Taki, jak sądzimy, powinien być kierunek ulepszania systemu pomiarowego rachunkowości, kierunek związany z odkrywaniem nowych treści samej kategorii wartości. Zastępowanie kosztu historycznego przez wartość bieżącą nie jest kierunkiem pożądanym ze względu na poszerzanie dużego obszaru subiektywizmu w systemie pomiarowym rachunkowości. W opracowaniu starano się zwrócić uwagę na korzyści wynikające ze stosowania kosztu historycznego, a zarazem na sprzeczności, jakie pojawiły się w systemie pomiarowym rachunkowości na gruncie wykorzystania wartości bieżącej. Opracowanie sygnalizuje tylko niektóre sprzeczności. Ujawnienie wszystkich

Meslek etiği ile ilgili ortaya çıkan sorunların başında "etik ikilem" gelmektedir. Etik ikilem genellikle bir olayın çözümünde bireylerin içine düştükleri kararsızlıktan kaynaklanmaktadır. İş hayatında, özellikle muhasebe meslek mensuplarının, bu tür ikilemler yaşaması kaçınılmazdır. Bu çalışmanın amacı da;  Serbest Muhasebeci Mali Müşavirlik (SMMM) stajyerlerinin, “Meslek mensupları neden etik dışı davranışa yönelirler? Onları etik dışı davranışa iten faktörler nelerdir? Etik dışı davranış gerçekleşmese bile bir önceki aşamada yaşanan etik ikilemin nedenleri neler olabilir?” gibi sorular çerçevesinde meslek etiğine yaklaşımlarını tespit etmektir. Çalışmada demografik sorular yanında, etik ikilemle ilgili yargılar şeklinde hazırlanan anket çalışmasını meslek mensubu adaylarının bizzat doldurmaları sağlanarak veri toplanmıştır. Elde edilen veriler SPSS 20 istatistik paket programı ile değerlendirilmiştir. Sonuçta aday muhasebecilerin önemli bir kısmının etik ikilem yaşadığı...

Economists all over the world believe and recognize that innovation promotes economic progress. This research examines the relationship between Ethiopian economic growth and innovation. The goal of this article is to see if an economy's innovation potential has an impact on long-term growth in the economy of Ethiopia. The analysis used data from 1987 to 2020 year in the case of Ethiopia, time-sires data and analysis were carried out using ARDL estimates. The study examined a variety of indicators to quantify innovation, including the number of patents, R&D expenditures, education spending, and enrollment ratio. The results provide evidence of a positive relationship between economic growth and innovation (patents, R&D expenditures) as well as human capital (Education enrollment ratio education spending). The result also shows that both labour and capital are directly related to economic growth, though the former plays a signi cant role while the latter does not. This paper recommdan that the government is committed to R&D and education funding, developing strong institutions, enhancing the academia-industrial linkage as well as implementing a workable science, technology, and innovation policy to bolster and diversify the economy. to encourage them to engage in R&D and education activities, either through reverse engineering or inventing new ones, as this will not only lead to economic growth but also raise the global competitiveness of Ethiopia's economy.

Economists all over the world believe and recognize that innovation promotes economic progress. This research examines the relationship between Ethiopian economic growth and innovation. The goal of this article is to see if an economy's innovation potential has an impact on long-term growth in the economy of Ethiopia. The analysis used data from 1987 to 2020 year in the case of Ethiopia, time-sires data and analysis were carried out using ARDL estimates. The study examined a variety of indicators to quantify innovation, including the number of patents, R&D expenditures, education spending, and enrollment ratio. The results provide evidence of a positive relationship between economic growth and innovation (patents, R&D expenditures) as well as human capital (Education enrollment ratio education spending). The result also shows that both labour and capital are directly related to economic growth, though the former plays a significant role while the latter does not. This paper reco...

SUMMARY Professional skepticism is a complex and ambiguous construct. Prior research has primarily focused on examining antecedents that affect professional skepticism. Yet, little is known about auditors’ perceptions and experiences of exercising professional skepticism in everyday audit practice. Through analyzing 78 stories collected from interviewing 35 auditors, our research finds that exercising professional skepticism constitutes a sensemaking process that involves noticing discrepant cues, creating interpretations, and arguing with clients to give sense. Within this process, professional skepticism is constructed by auditors’ microlevel actions and interactions in their collective efforts to seek and interpret meanings of discrepant cues. Prior studies highlight the cognitive and psychological nature of professional skepticism at an individual level. Our study provides an incremental understanding of how professional skepticism is enacted and collectively constructed by audi...

This study obtains information and empirical evidence on the moderating effect of religiosity on moral equity and auditor ethical behavior. It was conducted in public accountants in East Java using primary data to obtain vital information from respondents using the purposive sampling method. The study respondents were 102 auditors who work at the public accountant in East Java. Moderated regression analysis was applied as an analysis technique. These hypotheses were tested using WarpPLS 5.0 software. The results indicated that religiosity is proven to have a significant positive effect on the moral equity of auditor ethical behavior. This finding can be useful to help auditors understand that there are several factors that influence and strengthen ethical behavior.

This paper mainly determined the employability of the graduates of Bachelor in Agricultural Technology of Eastern Visayas State University Burauen Campus from 2011-2020. The goal of this study was to track the performance of agricultural technology graduates in order to improve the curriculum. Specifically, it seek out to determine the employment profile of the graduates, comp etency or skills provided and the rate of the BAT program. The descriptive research design was used in this tracer study. The vast ma jority of graduates found work in government organizations as service worker and agricultural technician. Most of them their job not related to their graduated program with more than a year of work search and employed within the locality. Majority were contractual with a monthly income of below Ƥ 10,000.00 and got a job through their friends' recommendations. The competencies provided in college were high in particular to core value formation skills and human relation skills. On the hand, oral and written communication skills were perceived the least competency skills gained of graduates. The rate of the program rated as high. Teacher-student relationship most rated of the graduates while relevance to the position and relevance to the program to your professional requirements rated the least. Similar tracer studies on the employability of graduates should be conducted in the future with additional variables to be tested.

There is no generally accepted method of measuring performance of an innovation system. The measurement of the performance of an innovation system influences policy decisions for the improvement of such a system and makes comparisons possible. The question arises how the complexity of an innovation system should be addressed in the measurement of the performance of the system. A descriptive analysis is made of empirical studies that measured innovative performance. The use of composite indicators has become more popular. Unfortunately, many existing indices that intend to measure innovative performance comprise capacity and performance indicators where they should rather focus on performance indicators such as innovation count and innovation surveys. JEL B52, O30

The purpose of this study is to know the perceptions of the members of the community over the current organizational culture and expectations of the organizational culture members of the next 3 years. The research was conducted at Paguyuban Kios Selomangleng Kelurahan Sukorame, Kecamatan Mojoroto, Kota Kediri. This research used qualitative method with human instrument and participant observation data collection technique, and implemented organizational culture assessment instrument (OCAI) method. The results showed that the perception of members of Paguyuban Kios Selomangleng is currently in an adhocracy situation that is an organizational culture that demands innovation and initiative that can improve entrepreneurship and creativity. The hope of members of the community for the next 3 years is a market culture that is a condition where members want a competitive market culture to increase productivity and profit.

The purpose of this study is to know the perceptions of the members of the community over the current organizational culture and expectations of the organizational culture members of the next 3 years. The research was conducted at Paguyuban Kios Selomangleng Kelurahan Sukorame, Kecamatan Mojoroto, Kota Kediri. This research used qualitative method with human instrument and participant observation data collection technique, and implemented organizational culture assessment instrument (OCAI) method. The results showed that the perception of members of Paguyuban Kios Selomangleng is currently in an adhocracy situation that is an organizational culture that demands innovation and initiative that can improve entrepreneurship and creativity. The hope of members of the community for the next 3 years is a market culture that is a condition where members want a competitive market culture to increase productivity and profit.

This study aims to determine the effect of current earnings, operating cash flow and accrual quality on future earnings. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used purposive sampling and obtained a sample of 100 companies with a time period of 3 years to obtain 300. Earnings are proxied by net earnings after tax which is scaled to total assets or Return on Asset, Accrual quality is proxied by discretionary accruals of working capital, Future earnings are earnings. In the period t+1. The research method concludes that there is a positive and significant effect of current earnings and operating cash flows on future earnings, while accrual quality has no effect on future earnings.

Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.

The purpose of this study is to know the perceptions of the members of the community over the current organizational culture and expectations of the organizational culture members of the next 3 years. The research was conducted at Paguyuban Kios Selomangleng Kelurahan Sukorame, Kecamatan Mojoroto, Kota Kediri. This research used qualitative method with human instrument and participant observation data collection technique, and implemented organizational culture assessment instrument (OCAI) method. The results showed that the perception of members of Paguyuban Kios Selomangleng is currently in an adhocracy situation that is an organizational culture that demands innovation and initiative that can improve entrepreneurship and creativity. The hope of members of the community for the next 3 years is a market culture that is a condition where members want a competitive market culture to increase productivity and profit.

This study aims to describe conflict, role ambiguity, expertise, and independence commitment, as well as to examine and analyze the effect of conflict, role ambiguity and expertise on independence commitment at the Inspectorate Office: Central Sulawesi Province, Palu City, and Sigi Regency. This type of research is survey research, using census method sampling technique. Data was collected by distributing questionnaires to 69 auditors working at the Inspectorate Offices of Central Sulawesi Province, Palu City, and Sigi Regency. Primary data obtained from the results of respondents' responses through the distribution of questionnaires and observation. The analytical tool used is multiple linear regression analysis with the help of SPSS Version 21.0 program. The results showed that the conflict had a negative and insignificant effect on independence commitment. Moreover, the role ambiguity had a negative and insignificant effect on independence commitment. However, the expertise had a positive and significant effect on independence commitment.

There is no generally accepted method of measuring performance of an innovation system. The measurement of the performance of an innovation system influences policy decisions for the improvement of such a system and makes comparisons possible. The question arises how the complexity of an innovation system should be addressed in the measurement of the performance of the system. A descriptive analysis is made of empirical studies that measured innovative performance. The use of composite indicators has become more popular. Unfortunately, many existing indices that intend to measure innovative performance comprise capacity and performance indicators where they should rather focus on performance indicators such as innovation count and innovation surveys. JEL B52, O30

There is no generally accepted method of measuring performance of an innovation system. The measurement of the performance of an innovation system influences policy decisions for the improvement of such a system and makes comparisons possible. The question arises how the complexity of an innovation system should be addressed in the measurement of the performance of the system. A descriptive analysis is made of empirical studies that measured innovative performance. The use of composite indicators has become more popular. Unfortunately, many existing indices that intend to measure innovative performance comprise capacity and performance indicators where they should rather focus on performance indicators such as innovation count and innovation surveys. JEL B52, O30

Background - Industrial revolution 4.0 make competition between countries will be more competitive. This competition was also felt by PT Semen Indonesia (Persero) Tbk, which is the market leader in the cement industry in Indonesia. Company that implement corporate culture very well, was reached hundred times growth that companies that don’t consider corporate culture s main concern. Aim – This study aims to mapping the organization culture through OCAI (Organizational Culture Assessment Intstrument. Design / methodology / approach - The sampling technique uses the proportionate stratified random sampling method which consists of 6 General Managers, 20 Senior Managers, 34 Head Section, 33 Head Teams and 13 Staffs. The instrument used in this study was the Organizational Culture Assessment Intstrument (OCAI), which maps organizational culture into four types of organizational culture through six-dimensional measurement, namely dominant characteristics, organizational leadership, emplo...

The implementation of OCAI aims to apply the influence of management leadership to the development of human resources towards leadership at PT. Simaya Jejaring Mandiri, which is applied in its company, which is still hierarchical, and hopes for its employees to turn it into an adhocary leadership. The method used in this implementation is descriptive analysis and verivicative analysis using instruments called "Organizational Culture Assessment Instrument (OCAI) Method. Data obtained through observation and interviews, using a Likert scale questionnaire on 34 respondents. Data were analyzed using comparative analysis of current conditions with the expected conditions. The results of the implementation show that there is an influence of the hierarchy leadership style applied by the management of PT Simaya Jejaring Mandiri affecting future business development. The employees wanted a change in the leadership style of the hierarchy to become an adhocracy. From the results of the current hierarchy style study of mean 30.76 with adhocary equal to mean 18.14, whereas what is desired by employees of PT Simaya Jejaring Mandiri for a hierarchical value of mean 28.31 with an adhocracy of mean 20.91 as well as the application of marketing with mean 24, 81 and clan with 24.71, this shows the need for changes in the leadership style of the management of PT Simaya Jejaring Mandiri. This means that employees expect a work environment with a family atmosphere, and companies need to provide better freedom for employees to innovate so that the target of becoming a leader in the investment market can be achieved, according to the company's vision and mission that has been set.

This study aims to determine whether independence, competence, professional skepticism, audit structure and role stress affect audit quality. This research was conducted on auditors who work at the Financial and Development Supervisory Agency (BPKP) RI Representatives of the Special Region of Yogyakarta (DIY). This study uses nonprobability sampling and obtained a sample of 34 people. Data was collected using a questionnaire method distributed to respondents. The results of this study indicate that independence, competence, professional skepticism and audit structure partially have a positive and significant effect on audit quality. Meanwhile, role stress (role conflict and role ambiguity) has a negative effect on audit quality.

The purpose of this research is to examine the moderating role of auditors' ethics on the relationship between critical factors (experience and competence) and audit quality. To achieve the objectives of the research, the researcher conducted tests to determine the relationship between research variables through literature review and direct survey of auditors. Primary data obtained through questionnaires and data analysis. A 91-questionnaire survey chosen as samples from auditing and accounting offices in Iraq. This study based on the descriptive analytic approach. In this research, the relationship between the research variables investigated through 32 questions. The hypotheses tested by using the statistical software SPSS 28 and smartPLS4. The results show that auditor experience and auditor competence have a positive influence on audit quality. In addition, auditors' ethics play moderating role on the relationship among the factors (auditor's experience and auditor's competence) and audit quality.

Financial reporting is one of the obligations of issuers in the capital market who have sold shares to the public. This information is a signal conveyed by the company to investors about the company's financial condition. In accordance with the regulations and accounting standards in the financial reporting manager using the accrual accounting system, various manager motivations are known to be the background in delivering financial reports to the public. This research was conducted on Indonesian manufacturing companies, using the Modified Jones Model, we measured accrual discretion in financial statements. The results of the study show that accrual discretion in Indonesian manufacturing companies is carried out with a variety of motivations, especially to inform the signal of good performance to shareholders. Using the GLS panel data (cross section weights), we found evidence that the bullish time period on the Indonesian capital market was found to have a significant negative effect on discretionary accruals. This statement proves that in periods of bullish time, managers tend to convey information that meets the principles of efficient capital markets.