MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES最新文献

THE INFLUENCE OF PERCEPTION OF INTERNAL CONTROL ON FRAUD PREVENTION WITH ANTI-FRAUD AWARENESS AS A MODERATION VARIABLE 以反舞弊意识为调节变量，内部控制感知对预防舞弊的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-03-15 DOI: 10.55047/marginal.v3i2.1112

E. Ardiansyah, Cipto Wardoyo, Endang Sri Andayani

{"title":"THE INFLUENCE OF PERCEPTION OF INTERNAL CONTROL ON FRAUD PREVENTION WITH ANTI-FRAUD AWARENESS AS A MODERATION VARIABLE","authors":"E. Ardiansyah, Cipto Wardoyo, Endang Sri Andayani","doi":"10.55047/marginal.v3i2.1112","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1112","url":null,"abstract":"The occurrence of fraud can have detrimental effects on the integrity, efficiency, and credibility of public institutions. Therefore, it is crucial to thoroughly examine factors that can help mitigate its impact. This study aims to investigate the role of perceptions about internal control in preventing fraud, with anti-fraud awareness as a moderating variable. The research was conducted in the Probolinggo district of East Java, involving 28 regional government organizations. A representative sample of 150 respondents was collected using cluster sampling. Data was collected through an online questionnaire. The data was analyzed using Structural Equation Modeling-Partial Least Squares Path Modeling (SEM-PLS). The findings of the study indicate a significant positive influence of perceptions about internal control on fraud prevention. However, it was observed that anti-fraud awareness did not enhance the impact of perceptions about internal control on fraud prevention. This research is expected to provide valuable insights for stakeholders involved in fraud prevention, including the regional government organizations in Probolinggo Regency and others.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"50 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140238704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

HOW TO STRENGTHENING OR WEAKENING THE PROCEDURES OF CORPORATE GOVERNANCE: AN ARTIFICIAL INTELLIGENCE PERSPECTIVE 如何加强或削弱公司治理程序：人工智能视角

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-03-14 DOI: 10.55047/marginal.v3i2.1102

Raghad Ahmed

{"title":"HOW TO STRENGTHENING OR WEAKENING THE PROCEDURES OF CORPORATE GOVERNANCE: AN ARTIFICIAL INTELLIGENCE PERSPECTIVE","authors":"Raghad Ahmed","doi":"10.55047/marginal.v3i2.1102","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1102","url":null,"abstract":"This research aims to examine the impact of artificial intelligence (AI) on corporate governance practices in non-financial enterprises in Qatar. It explores how AI can either strengthen or weaken these practices and provides suggestions for integrating AI into corporate governance. The study utilizes case studies, actual data, and existing literature, along with a non-interview-based methodology, to analyze the connection between corporate governance and AI. Through synthesis and comparison, this research offers a comprehensive examination of the subject. It acknowledges the unique challenges and opportunities faced by non-financial organizations in Qatar when implementing AI for corporate governance. The insights provided in this research are relevant not only to similar businesses in other locations but also highlight the importance of incorporating AI into corporate governance procedures. The findings emphasize the need for businesses to invest in AI technology and for legislators to establish supportive laws for AI's application in corporate governance. This study stands out from previous research by focusing on the relationship between AI and corporate governance and highlighting the role of AI in enhancing business performance. The conclusions drawn from this study are valuable for regulators, legislators, and businesses seeking to leverage AI for improved corporate governance.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"11 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140244215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE EFFECT OF PRICE AND PROMOTION ON PURCHASING DECISIONS AT CULINARY BUSINESSES IN AMALI DISTRICT, BONE REGENCY 价格和促销对骨区阿马里地区烹饪企业购买决策的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-03-12 DOI: 10.55047/marginal.v3i2.1095

Sudarmi Sudarmi, Nurhidayanti S, Maulana Maulana, Jumiati Syam

{"title":"THE EFFECT OF PRICE AND PROMOTION ON PURCHASING DECISIONS AT CULINARY BUSINESSES IN AMALI DISTRICT, BONE REGENCY","authors":"Sudarmi Sudarmi, Nurhidayanti S, Maulana Maulana, Jumiati Syam","doi":"10.55047/marginal.v3i2.1095","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1095","url":null,"abstract":"Micro, small, and medium enterprises (MSMEs) have experienced rapid growth in Indonesia, leading to a need for development in various sectors such as culinary businesses. A study was undertaken to investigate the impact of Price and Promotion on Purchasing Decisions in culinary establishments in Amali District, Bone Regency. To investigate this relationship, the researchers utilized a quantitative approach, employing a survey method. The data for the study was collected from 139 culinary consumers through questionnaires. The target population for this study was the buyers at culinary establishments in Amali District, Bone Regency. Data analysis consisted of descriptive data analysis and inferential statistics. The findings of the study were quite intriguing. It was discovered that both Price and Promotion have a positive and significant influence on Purchasing Decisions in culinary businesses in Amali District, Bone Regency. This implies that when consumers perceive a reasonable price for the culinary products or services offered and are exposed to effective promotional strategies, they are more likely to make purchasing decisions in favor of these businesses. These findings have important implications for the culinary business owners in Amali District, Bone Regency. They need to carefully consider their pricing strategies and promotional activities to attract and influence customers. By setting competitive and reasonable prices, businesses can enhance their appeal to consumers. Furthermore, implementing effective promotional techniques such as advertising, discounts, and loyalty programs can significantly impact consumer behavior and increase sales.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"16 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140250923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE IMPACT OF THE EXISTENCE OF THE TAKALAR SUGAR FACTORY IN CREATING BUSINESS OPPORTUNITIES IN THE COMMUNITY OF EAST POLONGBANGKENG DISTRICT, TAKALAR REGENCY 塔卡拉糖厂的存在对塔卡拉县东波隆邦肯区社区创造商机的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2024-03-07 DOI: 10.55047/marginal.v3i2.1094

Agus Syam, Aprianti Aprianti, Nur Halim, Muhammad Jufri, Sudarmi Sudarmi

{"title":"THE IMPACT OF THE EXISTENCE OF THE TAKALAR SUGAR FACTORY IN CREATING BUSINESS OPPORTUNITIES IN THE COMMUNITY OF EAST POLONGBANGKENG DISTRICT, TAKALAR REGENCY","authors":"Agus Syam, Aprianti Aprianti, Nur Halim, Muhammad Jufri, Sudarmi Sudarmi","doi":"10.55047/marginal.v3i2.1094","DOIUrl":"https://doi.org/10.55047/marginal.v3i2.1094","url":null,"abstract":"The study's main goal is to thoroughly investigate how the Takalar Sugar Factory impacts the creation of business opportunities within the community, as well as to assess the implementation of Corporate Social Responsibility (CSR) from the community's perspective. The research employs a descriptive qualitative approach, gathering data through observation, interviews, and documentation of a research object. The data will then be analyzed by conducting conclusive interviews with both the community and the factory's workforce, drawing conclusions based on past and present conditions. The findings from the research on the community and the factory's workforce reveal that opening grocery and culinary stalls presents the most promising opportunity to boost community income. This is especially beneficial for workers, as evidenced by the implementation of CSR programs. However, some individuals are unaware of these programs due to insufficient company outreach regarding CSR initiatives and potential business opportunities. The sugar cane crop produced by the factory has a daily milling production target, requiring extensive networks for quick consumer marketing. This presents an opportunity for the community to participate in sugar distribution to consumers.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140258381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE ROLE OF IMPROVING ENTREPRENEUR COMPETENCY, INNOVATION AND USE OF SOCIAL MEDIA IN THE SUSTAINABILITY OF MSMES IN BANYUMAS DISTRICT 提高企业家能力、创新和使用社交媒体在banyumas地区中小微企业可持续发展中的作用

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-10-30 DOI: 10.55047/marginal.v3i1.873

Ramita Kholifaturrohmah, Ekaningtyas Widiastuti, Cut Misni Mulasiwi, Yusmi Nur Wakhidati

{"title":"THE ROLE OF IMPROVING ENTREPRENEUR COMPETENCY, INNOVATION AND USE OF SOCIAL MEDIA IN THE SUSTAINABILITY OF MSMES IN BANYUMAS DISTRICT","authors":"Ramita Kholifaturrohmah, Ekaningtyas Widiastuti, Cut Misni Mulasiwi, Yusmi Nur Wakhidati","doi":"10.55047/marginal.v3i1.873","DOIUrl":"https://doi.org/10.55047/marginal.v3i1.873","url":null,"abstract":"Every company must be able to compete in facing the challenges of globalization. Increasing business actors' competence (knowledge, skills, abilities) and innovative products is a primary concern to win the competition and achieve business sustainability. Mainly if MSMEs can utilize social media strategically in developing their business. This research focuses on MSMEs in the Banyumas Regency area to examine increasing entrepreneurial competence, innovation and the use of social media towards achieving sustainable MSMEs. The sample obtained was 51 MSME respondents. The analysis method uses multiple regression. Based on the results of the analysis, it shows that knowledge and social media have a positive and significant effect on the sustainability of MSMEs. In contrast, skills, abilities and innovation do not affect the sustainability of MSMEs. Based on the research results, the implication is that MSME actors can pay more attention to skills, abilities, and innovation, which must continue to be improved to produce better patterns, motifs and product quality and will maintain the company's existence and compete sustainably.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136132499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE INFLUENCE OF PERCEIVED ORGANIZATIONAL SUPPORT AND WORK ENGAGEMENT ON EMPLOYEE PERFORMANCE 感知组织支持和工作投入对员工绩效的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-10-23 DOI: 10.55047/marginal.v3i1.875

Josepin Siahaan, Ainun Mardhiyah, Onan Marakali Siregar

{"title":"THE INFLUENCE OF PERCEIVED ORGANIZATIONAL SUPPORT AND WORK ENGAGEMENT ON EMPLOYEE PERFORMANCE","authors":"Josepin Siahaan, Ainun Mardhiyah, Onan Marakali Siregar","doi":"10.55047/marginal.v3i1.875","DOIUrl":"https://doi.org/10.55047/marginal.v3i1.875","url":null,"abstract":"In today's dynamic and competitive business environment, organizations are increasingly recognizing the pivotal role that employee performance plays in achieving sustainable growth and maintaining a competitive edge. Consequently, understanding the factors that contribute to and influence employee performance has become a focal point for many contemporary organizations. Perceived organizational support and work engagement have emerged as two key variables that significantly impact employee performance and overall organizational effectiveness. This research aims to analyze the influence of perceived organizational support and work engagement on the performance of employees at the PT Bank Tabungan Negara (Persero) Medan Branch Office. This study employs quantitative research methods with a causal approach (cause and effect). The population comprises 158 employees from the PT Bank Tabungan Negara Medan Branch Office, with 61 employees participating as the sample. Data collection methods include questionnaires, observations, interviews, and data analysis using multiple linear regression analysis. The research findings reveal three significant conclusions: 1) Perceived organizational support significantly influences employee performance with a significance value of 0.046. 2) Work engagement significantly affects employee performance with a significance value of 0.000, indicating its strong impact. 3) Both perceived organizational support and work engagement jointly and significantly impact employee performance, with a significance value of 0.000, emphasizing their combined importance in enhancing employee performance at the organization.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135461129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ENVIRONMENTAL TURBULENCE, PREVIOUS EXPERIENCE, ORGANIZATIONAL CAPACITY FOR CHANGE AND CHANGE PROJECT PERFORMANCE 环境动荡、以往经验、组织变革能力和项目绩效

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-09-25 DOI: 10.55047/marginal.v3i1.859

Sahar Ahmadian, Ali Rastegar, Vahid Malekmohammadi

{"title":"ENVIRONMENTAL TURBULENCE, PREVIOUS EXPERIENCE, ORGANIZATIONAL CAPACITY FOR CHANGE AND CHANGE PROJECT PERFORMANCE","authors":"Sahar Ahmadian, Ali Rastegar, Vahid Malekmohammadi","doi":"10.55047/marginal.v3i1.859","DOIUrl":"https://doi.org/10.55047/marginal.v3i1.859","url":null,"abstract":"There is a growing body of research on the importance of organizational change project performance in the environmental turbulence. However, knowledge about this subject is still limited. To address this gap, this research is an attempt to investigate if environmental turbulence and the previous experience of an organization can influence its capacity for change and influence its performance. To answer this question, a cross-sectional survey was used to gather data for this study. To this purpose, out of 230 experts in one of the organization in Iran, 160 were sent the questionnaires, and data from 156 usable and completed questionnaires were analyzed. The analysis of inferential data was carried out using Partial Least Squares Structural Equation Modeling with the help of Smart PLS software. Finding showed environmental turbulence and its dimensions including intensity, technological turbulence, and market turbulence have a positive effect on organizational capacity for change. Moreover, the previous experience of change affects organizational capacity for change. Data analysis also indicates that this capacity has an effect on the performance of change projects. Different organizations of any size can use the results of this study to increase the performance of change projects.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135924762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE EFFECT OF TAX INCENTIVES AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM 税收优惠和财务困境对会计稳健性的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-09-15 DOI: 10.55047/marginal.v3i1.853

None Fitriyah, Desi Jelanti

{"title":"THE EFFECT OF TAX INCENTIVES AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM","authors":"None Fitriyah, Desi Jelanti","doi":"10.55047/marginal.v3i1.853","DOIUrl":"https://doi.org/10.55047/marginal.v3i1.853","url":null,"abstract":"Accounting conservatism is employed to mitigate risk and curb excessive optimism among managers and company owners. However, an excessive application of conservatism may lead to inaccuracies in calculating a company's periodic profit or loss, potentially misrepresenting the company's true financial condition. This study aims to analyze the impact of tax incentives and financial distress on accounting conservatism. The study population comprises food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. Data for this research were collected from 10 companies that met the sample criteria, resulting in a total of 50 research observations over the 5-year period. The study relies on secondary data and employs multiple linear regression analysis to analyze the data. The findings suggest that (1) tax incentives (X1) have a significant influence on accounting conservatism (Y); (2) financial distress (X2) does not have a significant impact on accounting conservatism (Y); and (3) when considered together, tax incentives (X1) and financial distress (X2) collectively influence accounting conservatism (Y).","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135487131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE INFLUENCE OF COMPANY SIZE, AUDITOR QUALITY AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATION VARIABLE 以盈利能力为调节变量研究公司规模、审计师素质和审计意见对财务报告及时性的影响

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-09-14 DOI: 10.55047/marginal.v3i1.844

Wahyu Safittri, None Mukhzarudfa, Ratih Kusumastuti

{"title":"THE INFLUENCE OF COMPANY SIZE, AUDITOR QUALITY AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATION VARIABLE","authors":"Wahyu Safittri, None Mukhzarudfa, Ratih Kusumastuti","doi":"10.55047/marginal.v3i1.844","DOIUrl":"https://doi.org/10.55047/marginal.v3i1.844","url":null,"abstract":"This research delves into the determinants of financial reporting timeliness, with a specific focus on the moderating effect of profitability. It examines factors such as company size, auditor quality, and audit opinion in the context of 46 banking companies listed on the Indonesian Stock Exchange, utilizing secondary data from the exchange itself. Employing the Partial Least Modeling (PLS-SEM) Structural Equation Modeling approach, the study reveals noteworthy insights. It finds that company size and auditor quality significantly impact reporting timeliness, indicating that larger companies and those with higher-quality auditors tend to report financial information more promptly. Surprisingly, neither audit opinion nor profitability demonstrates a direct influence on financial reporting timeliness, although profitability does act as a moderator, significantly affecting the relationship between company size and reporting timeliness. However, profitability does not play a similar moderating role in relationships involving auditor quality and audit opinion. In summary, this research elucidates the multifaceted nature of factors influencing financial reporting timeliness in the banking sector of the Indonesian Stock Exchange, highlighting the direct impacts of company size and auditor quality alongside the nuanced role of profitability as a moderator in specific relationships.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134972988","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ADDRESSING KNOWLEDGE MANAGEMENT ISSUES AT UNIVERSITY OF HOUSTON: OVERCOMING OBSTACLES TO IMPROVE ORGANIZATIONAL PERFORMANCE 解决休斯顿大学的知识管理问题:克服障碍以提高组织绩效

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Pub Date : 2023-09-11 DOI: 10.55047/marginal.v3i1.835

Tariq Tawfeeq Yousif Alabdullah

{"title":"ADDRESSING KNOWLEDGE MANAGEMENT ISSUES AT UNIVERSITY OF HOUSTON: OVERCOMING OBSTACLES TO IMPROVE ORGANIZATIONAL PERFORMANCE","authors":"Tariq Tawfeeq Yousif Alabdullah","doi":"10.55047/marginal.v3i1.835","DOIUrl":"https://doi.org/10.55047/marginal.v3i1.835","url":null,"abstract":"Effective knowledge management (KM) is crucial for corporate success in today's fast-paced business landscape. This theoretical study explores how KM processes impact organizational performance. It provides a comprehensive framework drawn from existing literature to explain how KM can enhance decision-making, innovation, and operational efficiency when employed strategically. The study highlights key KM components: knowledge creation, dissemination, storage, and application, shaping business success. It categorizes and examines these elements, revealing their intricate relationships. The research explores how an open, collaborative culture promotes knowledge sharing and organizational performance. Additionally, it delves into the role of leadership in fostering a KM-focused culture, emphasizing leaders' influence on knowledge-driven initiatives. It shows how KM practices drive innovation by integrating insights from diverse areas. The study emphasizes leveraging digital platforms for information sharing, despite potential challenges like information hoarding and resistance. Overall, it underscores KM's vital role in organizational performance and provides insights for strategic decision-making in dynamic business environments.","PeriodicalId":189292,"journal":{"name":"MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136069952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1