Qualitative Research in Accounting and Management最新文献

{"title":"Gestión del talento humano en el Centro Clínico Los Ángeles, C. A.","authors":"Irvana del Carmen Villarroel Díaz","doi":"10.22209/amr.v1n1a05","DOIUrl":"https://doi.org/10.22209/amr.v1n1a05","url":null,"abstract":"La presente investigación estuvo dirigida a analizar la gestión del talento humano en el Centro Clínico Los Ángeles, C. A., basándose teóricamente en Zabaleta (2013), Chiavenato (2009), Vallejo (2016), Dolan y Cabrera (2007), Calderón (2008), entre otros. La investigación fue de tipo analítica, con diseño no experimental, transversal y de campo; en la cual se aplicó como técnica de recolección de datos la entrevista estructurada y el instrumento de guía de entrevista. La validez fue de contenido mediante juicio de expertos. Los datos se analizaron a través de una matriz de análisis, permitiendo concluir que efectivamente en la empresa en estudio se aplican los procesos de gestión de talento humano tales como: admisión, aplicación, compensación, desarrollo, mantenimiento y monitoreo de personas, sin embargo, se pudo constatar que la empresa no basa su gestión de recursos humanos en los modelos de gestión de conocimiento y por competencias, siendo ello una oportunidad de mejora para potencializar su gestión estratégica. En cuanto a las tendencias, sus directrices se enfocan en la búsqueda del posicionamiento en el mercado mediante una filosofía de gestión de calidad en sus servicios.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82598172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"La resiliencia como herramienta de superación en la gerencia de la empresa Multinacional de Seguros, C.A.","authors":"Osmary Vanessa Boadas Márquez, María Eugenia Marín Mora","doi":"10.22209/amr.v1n1a01","DOIUrl":"https://doi.org/10.22209/amr.v1n1a01","url":null,"abstract":"La investigación tuvo como objetivo analizar la aplicabilidad de la resiliencia por parte de la gerencia de la empresa Multinacional de Seguros, C.A, sucursal Ciudad Ojeda. El tipo de investigación fue analítica, con un diseño no experimental, transeccional y de campo. Como instrumento de recolección de datos se empleó la entrevista y como técnica, el guión de entrevista compuesto por 26 ítems, los cuales fueron validados bajo el juicio de expertos. El procesamiento de datos se realizó mediante el análisis cualitativo, el cual permitió concluir que en la organización objeto de estudio, la gerencia desarrolla satisfactoriamente la capacidad de resiliencia corporativa, resaltando que las acciones directivas han enfrentado con éxito algunos retos organizacionales tales como: generación de nuevo conocimiento en la ejecución de procesos, el enfoque estratégico, político e ideológico. Del mismo modo, se observó que, a través de la gestión ejecutiva, existe un adecuado manejo de aspectos claves como: la mejora continua de procesos, adecuada estructura organizacional, idoneidad de sistemas administrativos y consolidación de la cultura organizacional; motivando ello a retomar los grupos de capacitación para la gerencia en tiempos de crisis, así como reanudar el desarrollo de actividades de motivación para impulsar en el personal el logro de sus objetivos.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74290864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reaching up and out: the audit society","authors":"Crawford Spence, Dorothy Toh","doi":"10.1108/qram-10-2021-0194","DOIUrl":"https://doi.org/10.1108/qram-10-2021-0194","url":null,"abstract":"\u0000Purpose\u0000This paper aims to show how The Audit Society was oriented towards, not just accounting scholars but also towards social scientific enquiry more broadly.\u0000\u0000\u0000Design/methodology/approach\u0000This is a reflective review of the impact that Mike Power’s The Audit Society has had on social science.\u0000\u0000\u0000Findings\u0000The authors find that The Audit Society successfully built conceptual bridges “up” and “out” towards other social science disciplines.\u0000\u0000\u0000Research limitations/implications\u0000The authors highlight the importance of theorizing “up” and “out” for present day accounting scholars.\u0000\u0000\u0000Originality/value\u0000The authors offer a personal reflection on The Audit Society which has influenced the own study in various ways.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81949245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Situated rationalities and management control change – an empirical note on key actors, situated rationalities and generalised practices","authors":"Julie Bertz, Martin Quinn","doi":"10.1108/qram-03-2021-0042","DOIUrl":"https://doi.org/10.1108/qram-03-2021-0042","url":null,"abstract":"\u0000Purpose\u0000This paper aims to offer an incremental contribution, augmenting the notion of situated rationality as proposed by terBogt and Scapens (2019). Through insights from empirical data, the authors explore the role of situated rationalities of key individual actors in processes of management control change.\u0000\u0000\u0000Design/methodology/approach\u0000A qualitative research approach was adopted with qualitative data collected in a single public service organisation through face-to-face interviews, organisation documentation and observations.\u0000\u0000\u0000Findings\u0000The findings present the important role of key individual actors in bringing about a new situated rationality in a housing department. External austerity forces combined with actors’ experience rationalities acted as a stimulus to change existing management control practices in the management of public services.\u0000\u0000\u0000Originality/value\u0000The paper conceptualises “experience” rationality, capturing the experiences of a key actor, including elements of leadership style. Drawing on a story of a complex process of management control change, this paper thus reveals interactions between generalised practices and situated rationalities which were not highlighted by the extended framework of terBogt and Scapens.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72422685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enhancing delivery: algorithms supporting performance management in the logistics sector","authors":"K. Al-Htaybat, Larissa von Alberti-Alhtaybat","doi":"10.1108/qram-04-2021-0063","DOIUrl":"https://doi.org/10.1108/qram-04-2021-0063","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to contribute an actor-network-theory (ANT) perspective of how algorithms are used and whether this reflects positively on organisational practices and related perceptions of organisation performance, by both customers and employees. Furthermore, the organisation’s view of adopting algorithms to manage their performance is explored.\u0000\u0000\u0000Design/methodology/approach\u0000The current study is a study set in this virtual space, as it seeks to use data available online from different stakeholders of the case organisation. Online “virtual space” studies have become more common over the past few years. Primary and secondary data are shared online, for instance on relevant rating websites for customers (such as TrustPilot) and employees (such as Indeed), which serve as a reflection of the organisational performance and the communication of their values. This type of study has become more prevalent, either as a study undertaken online fully (Hine, 2007) or partially (for instance Baxter et al., 2019), which provides a different perspective to traditionally carried out face-to-face interactions.\u0000\u0000\u0000Findings\u0000The current study has contributed insights from a global case organisation in the logistics sector originating in the Middle East (ME). The case organisation clearly indicates that its algorithm, in line with particular presentations and discussions on online platforms, is focussed on analysing limited factors, which are prediction of accurate delivery timeslot, preferred and precise location for delivery and speed of delivery overall. This reflects an inherent bias of the delivery industry, which the case organisation operates in, and may focus attention on delivering on those objectives, with a detrimental effect on the organisation’s broader organisational mindset. This refers to long-term values and sustainability-related objectives.\u0000\u0000\u0000Originality/value\u0000Findings will reflect on whether algorithms can be used to align a multi-national organisation to achieve its desired performance and related desirable results. This will be one of the main contributions of the current study, which engages with a multi-national organisation in the logistics sector that is based in the ME region.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74945224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"RELATED PARTY TRANSACTIONS AND EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES IN INDONESIA","authors":"Retno Yuliati, Erika Handayani, Shania Milla Christano, Fognawati Budhijono","doi":"10.33508/rima.v4i2.3334","DOIUrl":"https://doi.org/10.33508/rima.v4i2.3334","url":null,"abstract":"This study examines the effect of the number of related party transactions (RPT) on earnings management through accruals and real earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The effect of RPT is seen from the entire amount of RPT recorded in the company's financial statements divided by the company's total assets (RPTOTAL). This study uses secondary data from the S&P Capital IQ and company annual reports that the public can access on the IDX website. The sampling technique used purposive sampling. There were 732 observations from 164 manufacturing companies during the 2014-2018 period—data analysis using multiple regression with the fixed-effects model. The results showed that the amount of RPT has a significant positive effect on accrual earnings management. However, there is no effect of the RPT amount on real earnings management. RPT is a transaction carried out for expropriation of minority shareholders, and to cover RPT losses, management has an incentive to manipulate through earnings management. This study contributes to the effect of RPT on earnings management in manufacturing companies in Indonesia. This study is a valuable starting point for similar research in other developing countries.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82335141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EFFECT OF PSAK 72 IMPLEMENTATION IN PROPERTY AND REAL ESTATE’S FINANCIAL HEALTH","authors":"Juni Fransisca, Ahalik Ahalik","doi":"10.33508/rima.v4i2.3529","DOIUrl":"https://doi.org/10.33508/rima.v4i2.3529","url":null,"abstract":"PSAK 72 is set to become a single standard regulating revenue recognition and is effective starting January 1st, 2020. This standard has a significant impact on the property and real estate sectors. This study aims to compare the company's financial health before and after the application of PSAK 72 using the Springate and Taffler models. The ratios used to measure the comparison of income in this study are net profit margin and total asset turnover. The population used in the companiy's property and real estate listed on the Indonesia Stock Exchange in 2019-2020. By using a purposive sampling method, the research sample obtained 31 companies. The analytical tool used in this test is the Wilcoxon signed-rank test. The results showed a significant decrease in net profit margin and total asset turnover between before and after the implementation of PSAK 72 and the effect on financial health as measured by the Springate and Taffler models.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91209536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DOES DIGITALIZATION AGGRANDIZE INCOME? THE INDONESIA FAMILY LIFE SURVEY FIFTH WAVE","authors":"M. Imam, Anas Tania Januari","doi":"10.33508/rima.v4i2.3547","DOIUrl":"https://doi.org/10.33508/rima.v4i2.3547","url":null,"abstract":"The COVID-19 pandemic has shaken Indonesia's macroeconomy. The economic growth experienced a contraction accompanied by an increase in poverty and unemployment. On the other hand, the COVID-19 pandemic also provides an opportunity for the growth of the digital economy. Digitalization that goes well will increase economic activity due to greater accessibility. However, there has been a decline in income during the pandemic. Therefore, this research aims to learn whether digitalization can improve income levels by understanding the impact of having a cell phone and accessing the internet for economic activities towards revenues. Here, the treatment effect is conducted to estimate the magnitude of that impact and identify the factors determining digitalization (have a cell phone and access the internet for economic activities). This research uses secondary data obtained from the Indonesia family life survey fifth wave. The result shows that the income of someone who can digitize is higher than that of non-digitalization participants, indicating the digitalization significantly contributes to increased revenues. Moreover, object perception for having a cell phone and accessing the internet for economic activities supports people's interest in digitalization mainly due to happiness, subjective well-being, and marital status.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82915297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS","authors":"Erick Teofilus Gunawan, Sofian Sofian, H. Wijaya, S. Dwijayanti","doi":"10.33508/rima.v4i2.3462","DOIUrl":"https://doi.org/10.33508/rima.v4i2.3462","url":null,"abstract":"This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms. The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84374323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH COST MANAGEMENT KNOWLEDGE AS A MODERATED VARIABLES","authors":"Sharon Kristiani","doi":"10.33508/rima.v4i2.3151","DOIUrl":"https://doi.org/10.33508/rima.v4i2.3151","url":null,"abstract":"This study empirically examines the effect of budget participation on managerial performance and the moderating effect of cost management knowledge on the effect of budget participation on managerial performance. The population and sample in this study are middle and lower-level managers in manufacturing companies in East Java, Indonesia, who met the criteria. The sampling technique was convenience sampling with a sample of 83 people. The research hypothesis was tested using multivariable regression analysis. The results showed that the higher the level of budget participation, the higher the managerial performance. The high level of participation is accompanied by the high knowledge of managers about cost management affecting managerial performance. Thus, this research shows that budget participation affects managerial performance. Further research on the variable cost management knowledge found that knowledge of cost management as a quasi-moderator moderates the relationship between budget participation and managerial performance.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73238634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}