International Journal of Management Excellence最新文献

{"title":"Historical Evolution of Audit Theory and Practice","authors":"Professor Owolabi, Olagunju","doi":"10.17722/ijme.v16i1.1197","DOIUrl":"https://doi.org/10.17722/ijme.v16i1.1197","url":null,"abstract":"The separation of ownership and control due to industrial revolution and expansionary system of businesses has brought the need for checks and balances by the owners of the businesses. Decision making requires information that is exhaustive, consistent, reliable, and credible and such there is need for cross-examination of records for effective decision making. Starting from fraud detection to attesting to credibility of financial statements are auditing practices. As every field of study has its root, thus this paper examined the historical evolution of audit theory and practice from ancient civilization till present age and focusing on the way forward as regards the future of audit. A desk research was conducted and from the review, it was discovered that lots of transitions have occurred in audit theories and practices over time as business world turns digitalized, thus leading to past audit practices becoming outdated and auditing evolution has reached a critical juncture whereby auditors may not have choice than to adjust to the new technology age system. It is imperative that accountants and auditors ultimately lead the way in adoption and implementation of technology-enhanced auditing.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"372 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123666582","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}

{"title":"The use of Prohibited Substances in Playing Games: With special reference to Asian Games","authors":"P.D.V.C. Wickramaratne","doi":"10.17722/IJME.V16I1.1193","DOIUrl":"https://doi.org/10.17722/IJME.V16I1.1193","url":null,"abstract":"This article highlights the tendency of using prohibited substances by the athletes who participated in Asian Games. The study has utilized Secondary data and data were gathered from the text books and the relevant websites and the database of last eight (8) Asian games held. Descriptive research method was used to analyze the gathered data. Out of all the eight games, the athletes who participated in 1994 Hiroshima games have used the highest number of prohibited substances. Male athletes used prohibited substances more than the female athletes. The most used substance was DHIYDROTESTOSLE. There is a declination of the use of prohibited substances from the first Asian games to the last Asian games.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"163 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134506040","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}

{"title":"A framework of digitalization: Insights based on resource orchestration theory for digital transformation of traditional retailers","authors":"H. Bo, Dong Guang, J. Feng","doi":"10.17722/ijme.v16i1.1179","DOIUrl":"https://doi.org/10.17722/ijme.v16i1.1179","url":null,"abstract":"The purpose of this article is to explore how traditional retailers implement overall organization digitalization. A cross-case study based on grounded theory was conducted across four traditional retail enterprise cases, respectively from comprehensive supermarket, department store, brand exclusive chain and home appliance chain. Four digitalization tactics dimensions were obtained: physical resource orchestration, human resource orchestration, organizational structure orchestration and ecological relationship orchestration; two digital competition strategies were distinguished: conservative and offensive strategy. Thereby, based on the resource orchestration theory, a procedural strategy framework was developed, which can be used to guide the implementation of digitalization.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125718780","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}

{"title":"The Role of products of Microfinance for Reducing the Poverty of the Borrowers: Exploratory Factor Analysis","authors":"J. Kumari","doi":"10.17722/ijme.v15i3.1172","DOIUrl":"https://doi.org/10.17722/ijme.v15i3.1172","url":null,"abstract":"This paper intend to analyses the structural characteristics of microfinance and statistically categorized them in to five products of microfinance as independent variable and poverty reduction as dependent variable.  Data were gathered from 494 borrowers of Samurdhi microfinance program in five districts in Sri Lanka using Likert scale questionnaire.  The collected data analyzed by Exploratory Factor analysis using SPSS 21 version.  The factor Metrix of the EFA results presented good pattern distribution among 38 items which indicated that six constructs loaded properly which is greater than acceptable threshold >0.5. Therefore, the results explored that the 38 items can be grouped properly into the six constructs based on their items.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123705121","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}

{"title":"Impact of Advertising on Consumer Purchase Decision in Sudan","authors":"M. Ibrahim","doi":"10.17722/ijme.v15i2.1159","DOIUrl":"https://doi.org/10.17722/ijme.v15i2.1159","url":null,"abstract":"Advertisements are a tool of communication used in the marketing and promotion of a product or service by the brand. It promotes an integrated marketing communication which emotionally motivates the consumers to make purchases. The advertisement has a strong linkage with the proliferation of the media and the entertainment industry. This research aimed to investigate the impact of advertisements on consumer purchase decisions. The research methodology adopted a primary research design with a quantitative and qualitative approach. Five hundred questionnaires were distributed and 466 questionnaires were collected and included in the study. As per the statistical analysis, a strong positive correlation has been found between advertisement and consumers purchasing decisions.  The investigation of this study indicate that consumers consider TV as the most effective tool for the promotion of certain brand products or services. Also, study find that, Purchase decisions were also affected by the seller’s way of showing the product or the method of advertisement. Therefore, there are chances for those interested in the marketing domain to benefit from the findings of this research and may use them to analyse what aspects of advertisements change the buying behaviour and purchasing decisions of consumers.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"361 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122057910","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}

{"title":"Structural Equation Model on Work Engagement among Employees of Large Retail Enterprises in Region Xii","authors":"N. Ali","doi":"10.17722/ijme.v15i1.1146","DOIUrl":"https://doi.org/10.17722/ijme.v15i1.1146","url":null,"abstract":"The ultimate goal of this research undertaking was to identify the best fit model involving the following exogenous variables: transformational leadership, motivation, and human resource management practices to endogenous variable – work engagement. A survey questionnaire was issued to the various large retail employees in Region XII, Philippines with 425 respondents for the purpose of data collection. The research method used in the analysis was descriptive — correlation design was used to find the best fit model through structural equation modeling. The results revealed that the model presented positive relationship between transformational leadership, motivation and human resource management practices and work engagement. Nevertheless, the three established exogenous variables of transformational leadership, motivation, and human resource management practices emerged as the primary predictors of work engagement, taking into account their observed variables as depicted in the study's final and best fit model.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124815917","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}

{"title":"The Use of e-Learning Course during the COVID-19: A Systems Thinking Approach","authors":"Chin-Yen Alice Liu","doi":"10.17722/ijme.v15i1.1148","DOIUrl":"https://doi.org/10.17722/ijme.v15i1.1148","url":null,"abstract":"In the era of the Internet, most educators have been supported by powerful tools ranging from e-books and e-learning sites to cloud services, and students’ learning environment has been a mix between traditional study (in class) and e-learning through some kind of online learning platform. Due to the uncertainty of the rapidly changing COVID-19 situation, all colleges and universities have to shutter their physical campuses and move their courses to remote and online formats hastily. This prompted many to wonder if all of the faculty are ready and qualified to teach online courses and/or if all of the students are ready to learn in the comprehensive online environment. If not, what ultimate impact will be to our higher education during this national emergency virus pandemic since there is no choice but depend on where they sit currently, not to mention the negative reviews and concerns regarding the online education. To make this transfer seamlessly and conflict mitigation, this paper applied systems thinking for an e-Learning course and proposed a flexible grading method for an e-learning environment, which will enhance students’ grades by allowing students to control their own study paces and the amount of efforts spent in the course, which can bring a successful online learning experience.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131216658","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}

{"title":"Structural Equation Model of Guests’ Satisfaction of Inland Resorts in Region xii","authors":"Menchu Dalumpines Estaris","doi":"10.17722/ijme.v15i1.1145","DOIUrl":"https://doi.org/10.17722/ijme.v15i1.1145","url":null,"abstract":"The ultimate goal of this research undertaking was to determine the best fit model involving the following exogenous variables: service quality, customer loyalty, and green marketing practices to endogenous variable – guests’ satisfaction. For the purpose of data collection, a survey questionnaire was administered to the various Inland Resorts in Region XII, Philippines with 417 visited guests.  Structural equation modelling was used to find the best fit model.  Results revealed that service quality, customer loyalty and green marketing practices show a significant relationship with guest satisfaction. However, the three identified exogenous variables service quality, customer loyalty and green marketing practices emerged as key predictors of guests’ satisfaction considering its observed variables as depicted in the final and best fit model of this study.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127675851","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}

{"title":"Trade and Country Legislation as a Roadmap for Economic Integration: Focus on Balkan Countries","authors":"Ismail Mehmeti, Sokol Krasniqi, Hysen Sogojeva","doi":"10.17722/ijme.v14i3.1143","DOIUrl":"https://doi.org/10.17722/ijme.v14i3.1143","url":null,"abstract":"Purpose: This paper focuses on identifying the role of trade and legislation of a country for economic integration. Every Balkan country has claims to integrate into the large family of the European Union- EU. This context besides foreign trade legal infrastructure is one of the main determinants of this process. It is imperative that laws related to the process of economic integration should comply with EU legal directives. Design/Methodology/Approach: Data processing design (for legislation as a roadmap for economic integration) is in line with established international standards. It focuses on data published by the governing institutions of the relevant countries using deductive methods. It also compares data obtained from research in analytical and synthetic terms with direct access to literature, scientific journals, as well as official reports published locally and abroad. Findings: Today, economic integration has become a necessity of recent times. They are influenced by a large number of relevant factors and are received by political actors on the basis of whose political actions will bring about liberal or protectionist policies. Each state has its own legal acts and other legal provisions regulating the functioning of the country's legal system. Free trade and the implementation of economic integration are closely linked to \"Fiscal Policy\" as part of the overall economic system. Adoption of restrictive fiscal laws that impede the international movement of goods and services has detrimental effects on the development of international trade and impedes the development of good relations between sovereign states. Practical Implications: The elaboration of this paper is based on the legal analysis of contemporary economic integration as well as the economic aspects and modalities for the practical realization of regional integration. The paper presents data - on market performance and legislation that determines economic integration - which shows the current state of affairs of the Western Balkan countries in the context of such integration. Originality/Value: The data in the paper present the real state of commercial economic developments and legislation as determinant of economic integration in the Western Balkan countries. The focus is on the creation of adjacent legislative spaces of these countries, which enables accelerated integration with the ultimate aim of joining the EU.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"540 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123371806","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}

{"title":"Impact of Strategic Planning and Innovation on Organisational Performance of the Saudi Red Crescent Authority","authors":"Hana J M Alotaibi","doi":"10.17722/IJME.V14I3.1142","DOIUrl":"https://doi.org/10.17722/IJME.V14I3.1142","url":null,"abstract":"A survey-based empirical examination was made on the impact of strategic planning and innovation on the organisational performance of Saudi Red Crescent Authority. Data was collected from 212 workers in Riyadh and Jeddah. The majority of the sample are educated and experienced. The results of a multiple regression analysis test revealed statistically significant positive associations between each of strategic planning and innovation with organisational performance. Theoretical and practical implications are drawn and recommendations are made as well to assist decision-makers in undertaking strategic planning and emphasising innovation.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"400 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121805489","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}