• Journal of Distribution Science
• /
• v.22 no.4
• /
• pp.59-68
• /
• 2024

Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.

• The Journal of Information Systems
• /
• v.17 no.4
• /
• pp.129-156
• /
• 2008

This study empirically tested a research model and hypothesis extracted and based on IT governance and knowledge sharing theories. In this study we targeted CIO and IS managers to find the effects of the degree of knowledge sharing between CEO and CIO regarding five areas of IT governance decision-making: IT principles, IT architecture, IT infrastructure, business application needs, and IT investment and prioritization, on IT and business alignment. Additionally we studied the effects of business alignment on the effectiveness of information systems. Results showed that the degree of knowledge sharing in CEO and CIO on IT principles, IT infrastructure, IT investment and prioritization had a positive influence on IT and business alignment, ultimately showing a positive influence on the effectiveness of information systems. This research has shown that fording the preferable relationship between IT and business affected by performing high quality decision making based on knowledge sharing and consequently it also is a basis to provide a positive influence to the effectiveness of the information system.

• East Asian Journal of Business Economics (EAJBE)
• /
• v.8 no.2
• /
• pp.15-27
• /
• 2020

Purpose - The purpose of this study is to analyze the relationship between the self-leadership of flight attendant and organizational effectiveness, the self-leadership of flight attendant and customer orientation, and the organizational effectiveness and customer orientation. Research design, data and methodology - To examine these research models, samples were collected from 318 flight attendants during Nov to Dec, 2019. Research Model established hypothesis 1 and hypothesis 2 that the three elements of self-leadership will affect organizational effectiveness and customer orientation. It also established hypothesis 3 that organizational effectiveness will affect customer orientation Results - The analysis on the effect of self-leadership have positive effect both on job satisfaction and organizational immersion. As a result of the relationship between organizational effectiveness and customer orientation, job satisfaction and organizational immersion have positive effect on both voluntary customer orientation and business customer orientation. Conclusions - Self-leadership affected positively on job satisfaction, organizational immersion and business customer orientation. the company have to provide flight attendant with incentives when they achieve good results. Also, company have to expand flight attendant's authority in their work environment. Organizational effectiveness affected positively on customer orientation so company have to give flight attendants with consistent seminars about company's vision and goal.

• Korean Journal of Occupational Health Nursing
• /
• v.25 no.1
• /
• pp.29-40
• /
• 2016

Purpose: The purposes of this study were to examine the differences in need, necessity, performance, barriers, and effectiveness of workers' health promotion program and to determine the influencing factors in effectiveness of workers' health promotion program by business types. Methods: Subjects were participants of an education held by Korean association of occupational health nurses and a survey was self-reported. Survey items were developed by researchers through literature review. It included general characteristics of occupational health providers and worksites, need, necessity, performance, barriers and effectiveness of workers' health promotion (WHP) program. The total number of worksites was 168, manufacturing/construction was 76 (45.2%), other services were 52 (31.0%), and healthcare services were 40 (23.8%). We used ${\chi}^2test$, ANOVA test, correlation analysis, and multiple regression analysis. Results: There were differences in need, necessity and performance of WHP by business types. In healthcare services, WHP had statistically significant effectiveness to reduce turnover rates. And the influencing factors of WHP's effectiveness were workers' need in manufacturing/construction, health provider's career in other services, and perceived necessity in healthcare services. Conclusion: Based on this result, we propose differentiated strategies depending on the business types for effective workers' health promotion program.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.4
• /
• pp.363-368
• /
• 2021

This study attempts to examine whether ownership of government-controlled corporations and audit committee effectiveness are related. The population of this study is 431 listed manufactured firms in the Saudi Stock Exchange (Tadawul) for the period 2012-2019 that published their financial and annual reports for the period 2012-2019. This population criterion is based on considerations that manufacturing companies listed on Tadawul have publicly accessible data and they have greater obligations to implement corporate governance code. Using the complementary hypothesis, this study predicts that there is a positive relationship between the ownership of government-controlled companies and audit committee effectiveness. The Pooled OLS regression shows that government-controlled companies' ownership is positively associated with audit committee effectiveness. Our study also indicates that ownership of government-controlled companies as a governance monitoring mechanism becomes more effective as it is combined with audit committee effectiveness which is another governance monitoring mechanism. The results of this study provide insightful evidence to policymakers at the company and country levels on the relationship of government-corporate ownership and audit committee effectiveness.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.1
• /
• pp.179-185
• /
• 2021

The aim of this study is to examine the impact of board of directors' activity on the audit committee's effectiveness score among manufactured listed companies on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 195 firm-year observations that represent manufactured companies listed on Saudi Stock Exchange (Tadawul) for the years 2015-2017. The data of this study in terms of board of directors' meetings, audit committee size and meetings, firm leverage, firm performance, and firm age were hand-collected from the annual reports of the considered companies. The Pooled OLS regression's result indicate that audit committee's effectiveness score is influenced by the board of directors' activity. This result gives support to the agency theory prediction. This result is also consistent with the complementary function of corporate governance mechanisms in which board of directors' activity complements the function of audit committee's effectiveness score. The result of this study should be useful for manufacturing companies, Saudi Stock Exchange, auditors, and regulators which relates to the association between board of directors' activity and audit committee's effectiveness score. This study provides a new empirical evidence on the impact of board activity on the audit committee's effectiveness score in an interesting context which is Saudi Arabia.

• Journal of Korea Technology Innovation Society
• /
• v.7 no.3
• /
• pp.479-505
• /
• 2004

The purpose of this study is to investigate between CEO's Entrepreneurship in Venture Business and Organizational Effectiveness. CEO's Entrepreneurship variable consist of Innovativeness, Risk-taking and Proactiveness. Organizational effectiveness concept composed of system approach and the contingency theory and it's variable consisted of job satisfaction and organizational commitment. Statistical methods are adapted Frequency, Factor Analysis and CFA(Confirmatory Factor Analysis) of LISREL.8 program. Refined Survey data are 412/Major findings are as follows; Only Proactiveness variable of CEO's entrepreneurship have significant relation to Organizational Effectiveness(job satisfaction and organizational involvement). Innovativeness and Risk taking variables are partially supported to influence to Organizational Effectiveness.

• The Journal of Asian Finance, Economics and Business
• /
• v.6 no.4
• /
• pp.287-295
• /
• 2019

The study aims to build a model for evaluating the effectiveness of activities and the effectiveness of financial investments in high-tech industries in Kazakhstan. The development of high-tech industries plays an important role in the economic growth of a country. In this regard, it is relevant to study the effectiveness of financing the most important industry in Kazakhstan. The development of the high-tech sector ensures the efficient functioning of the national innovation system. High-tech enterprises are one of the competitive sectors that allow us to develop and implement leading-edge innovations with the goal of their subsequent commercialization domestically and abroad. The author defines the multicriteria of efficiency in a knowledge-based economy associated with achieving an economic effect with multivariate correlation of results with costs. A multivariate dynamic model, an integral indicator of performance, an integral indicator of cost-effectiveness is proposed. The assessment of the effectiveness of financial costs and performance indicators in all regions of Kazakhstan have the positive dynamics of indicators, as well as a high economic effect. The results of the study can be applied in regional management to adequately assess the effectiveness of high-tech organizations and the effectiveness of financial investments, contribution to ensuring the economic security of the region.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.8
• /
• pp.309-321
• /
• 2020

This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.5
• /
• pp.211-219
• /
• 2021

This study examines the determinant influence of competence: motives, traits, self-concept, knowledge, and skills on work behavior and work effectiveness in government officials. The research was conducted on government officials in the province of South Kalimantan, Indonesia. This research is qualitative in nature, including the population of government apparatus in regencies and municipalities in the South Kalimantan province of Indonesia. The number of respondents in this study was 250 people. The sampling technique used purposive sampling, and Data analysis has been done using Structural Equation Model (SEM). The results showed a significant and positive influence on the determinants of competence, namely motives, traits, self-concept, knowledge, and skills on work behavior and work effectiveness of government officials; the determinant influence of competence showed a direct and indirect effect. This study also shows a mediating effect of work behavior between the determinants of competence (motives, traits, self-concept, knowledge, and skills) on the work effectiveness of government officials. This study's results are expected to provide suggestions to local governments in the South Kalimantan province of Indonesia to conduct performance appraisals for government officials apart from the performance appraisal methods that have been implemented.