مجلة الدراسات المالية والتجارية最新文献

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The Role of Dynamic Managerial Qualities in Building a Proactive Top Manager in the Fourth Industrial Revolution in Egyptian Business Firms An Agile Transformational Approach 动态管理素质在埃及商业公司第四次工业革命中培养积极主动的高层管理者中的作用——敏捷转型方法
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313018
M. Hassanin
{"title":"The Role of Dynamic Managerial Qualities in Building a Proactive Top Manager in the Fourth Industrial Revolution in Egyptian Business Firms An Agile Transformational Approach","authors":"M. Hassanin","doi":"10.21608/mosj.2023.313018","DOIUrl":"https://doi.org/10.21608/mosj.2023.313018","url":null,"abstract":": In today's ever-changing business environment, the Fourth Industrial Revolution is the current and developing milieu in which disruptive technologies and trends such as the Internet of Things (IoT), artificial intelligence (A.I.), robotics, virtual reality (V.R.), and 3D printing are changing the way we live, work, and interact. This paradigm forces companies to become more agile and efficient by automating processes, streamlining operations, and providing better customer service. It will also create new opportunities for businesses to develop innovative products and services. Consequently, these radical changes have proven the essential role of proactive top managers to rescue organizations during risky disasters and to hunt hidden opportunities even in chaotic times. Therefore, this research aimed to define Dynamic Managerial Qualities (DMQ) 's essential role in building a Proactive Manager (PM) in Egyptian business companies in the Fourth Industrial Revolution era. For this, the researcher used the quantitative analysis method and presented several hypotheses tested on a sample of 500 managers in industrial companies in Egypt. Statistically, the researcher received 390 usable responses and used descriptive analysis, correlation analysis, and other statistical tools to confirm the research hypotheses. Accordingly, the researchers concluded that there are two main results. The first is that eight sets of managerial qualities are required for senior Egyptian managers to be proactive in the face of massive change in the dynamic global business environment. Secondly, there is an association between (DMQ) and building a proactive manager in Egyptian commercial firms. Finally, the study suggested an agile transformational model equips senior managers in Egypt with (DMQ) to build a proactive and efficient manager and thus enhance organizational performance.","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124175036","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
Strategic cost planning through the elaboration of contingency theory. 战略成本规划通过权变理论进行阐述。
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313022
محمود محمد زين
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引用次数: 0
The Effect of Adopting International Financial Reporting Standards (IFRS) on Stock Price Crash Risk "An Empirical Study on Egyptian Listed Companies" 采用国际财务报告准则(IFRS)对股价崩盘风险的影响——对埃及上市公司的实证研究
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313020
Mahmoud Mostafa
{"title":"The Effect of Adopting International Financial Reporting Standards (IFRS) on Stock Price Crash Risk \"An Empirical Study on Egyptian Listed Companies\"","authors":"Mahmoud Mostafa","doi":"10.21608/mosj.2023.313020","DOIUrl":"https://doi.org/10.21608/mosj.2023.313020","url":null,"abstract":"ةيراجتلاو","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116053677","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
Using an intelligent budget in confronting budgetary slacks. 使用明智的预算来应对宽松的预算。
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313023
محمود محمد زين
{"title":"Using an intelligent budget in confronting budgetary slacks.","authors":"محمود محمد زين","doi":"10.21608/mosj.2023.313023","DOIUrl":"https://doi.org/10.21608/mosj.2023.313023","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132214985","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
أثر تفعيل عميل المراجعة لتكنولوجيا سلاسل الكتل الرقمية على مرحلة قبول التكليف بمراجعة القوائم المالية- دراسة تجريبية 启用数字区块技术审计客户对财务审查授权接受阶段的影响——试点研究
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313038
أحمد صلاح
{"title":"أثر تفعيل عميل المراجعة لتكنولوجيا سلاسل الكتل الرقمية على مرحلة قبول التكليف بمراجعة القوائم المالية- دراسة تجريبية","authors":"أحمد صلاح","doi":"10.21608/mosj.2023.313038","DOIUrl":"https://doi.org/10.21608/mosj.2023.313038","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131261952","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
" أثر ضغوط العمل على سلوكيات المواطنة التنظيمية: دراسة ميدانية على المستشفيات العامة بمحافظة بني سويف" “工作压力对组织公民行为的影响:对贝尼苏韦省公立医院的实地研究”
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313126
عماد حمدي كامل
{"title":"\" أثر ضغوط العمل على سلوكيات المواطنة التنظيمية: دراسة ميدانية على المستشفيات العامة بمحافظة بني سويف\"","authors":"عماد حمدي كامل","doi":"10.21608/mosj.2023.313126","DOIUrl":"https://doi.org/10.21608/mosj.2023.313126","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114313639","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
A review of the empirical evidence on the relationship between audit firm rotation and sectoral specialization and audit quality-an Applied study” 审计事务所轮转与行业专业化和审计质量关系的实证研究——应用研究
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313024
داليا رجب مكرم
{"title":"A review of the empirical evidence on the relationship between audit firm rotation and sectoral specialization and audit quality-an Applied study”","authors":"داليا رجب مكرم","doi":"10.21608/mosj.2023.313024","DOIUrl":"https://doi.org/10.21608/mosj.2023.313024","url":null,"abstract":": This research aims to investigate the effect of sectoral specialization on audit firm rotation and its implications for auditing quality. The audit process is a critical component of the financial reporting process, as it helps to provide assurance that an organization's financial statements accurately reflect its financial position and performance. Audit firms may specialize in certain sectors, such as healthcare or financial services, and this specialization may enable them to better understand the risks and issues specific to those sectors. However, audit firm rotation (the practice of switching audit firms every few years) is often implemented as a means of enhancing auditor independence and objectivity, and may be more difficult to implement for firms with sectoral specialization due to the loss of specialized knowledge and resources. By analyzing data on audit firm rotations and auditing quality within different sectors, or conducting case studies of firms that have undergone audit firm rotation, this research will provide insights on the relationship between sectoral specialization and audit firm rotation, and the implications of this relationship on auditing quality.","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121587538","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
Strategic cost planning through the elaboration of contingency theory. 战略成本规划通过权变理论进行阐述。
مجلة الدراسات المالية والتجارية Pub Date : 2023-04-01 DOI: 10.21608/mosj.2023.313021
Mahmoud Mohamed Zain
{"title":"Strategic cost planning through the elaboration of contingency theory.","authors":"Mahmoud Mohamed Zain","doi":"10.21608/mosj.2023.313021","DOIUrl":"https://doi.org/10.21608/mosj.2023.313021","url":null,"abstract":"تاساردلا","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130909765","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
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