ADVANCED INTERNATIONAL JOURNAL OF BANKING, ACCOUNTING AND FINANCE最新文献

{"title":"OPTIMISATION OF PROGRAM BUDGET PERFORMANCE AMONG NOT-FOR-PROFIT ORGANISATIONS IN UGANDA: A CASE OF CIVIL SOCIETY IN UGANDA SUPPORT PROGRAMME","authors":"Godwin Oketcho, Festo Nyende Tusubira","doi":"10.35631/aijbaf.516002","DOIUrl":"https://doi.org/10.35631/aijbaf.516002","url":null,"abstract":"This study set to establish the determinants of budget performance in Civil Society in Uganda Support Programme (CUSP) by the German Agency for International Cooperation in Uganda (GIZ-Uganda). We focused on implementing partners (IP) related determinants as budgetary control, leadership/ governance, organization structure, and of human resource. The study adopted a cross-sectional research design based on samples drawn from across 127 IPs that closed their contracts with CUSP. The unit of observation comprised 127 program coordinators, 127 finance staff, and 127 service extension of IPs’ staff, with a population of 381 staff. A two-stage sampling technique was adopted first, stratified sampling to select staff category amongst the IPs, then purposive sampling to select respondents within the staff categories. An online semi-structured questionnaire was used to collect data. Results show that budgetary control significantly and negatively affects budget performance however, leadership and organisational structure have a significant positive influence on budget performance and human resources did not have any influence. This implies that management of IPs, IDAs and other similar organizations should ensure they have good leadership or governance and organization structures besides investing in budgetary control through policy framework that can translate to effective budget performance.","PeriodicalId":472819,"journal":{"name":"ADVANCED INTERNATIONAL JOURNAL OF BANKING, ACCOUNTING AND FINANCE","volume":"4 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135587561","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":"ENTERPRISE RISK MANAGEMENT AND COMPANY PERFORMANCE: EVIDENCE FROM EAST AFRICA","authors":"David Namanya, Eric Nzibonera, Geoffrey Nuwagaba, John Ogema","doi":"10.35631/aijbaf.516001","DOIUrl":"https://doi.org/10.35631/aijbaf.516001","url":null,"abstract":"Objectives: The main objective of this study was to examine influence of ERM on company performance, to compare the influence of ERM on company performance before and after the operationalization of the EAC- Common Market and make recommendations on how the adoption of ERM can enhance company performance. Methodology: We adopted a positivist paradigm in a quantitative analysis using non-probability sampling to select 42 out of 76 listed companies. We adopted secondary data from academic databases and annual reports and analysed the data using SPSS to generate results. Findings: ERM has no significant influence on company financial performance represented by ROA, ROE, TBQ and PER. The study also revealed that majority of the listed companies did not adopt ERM after the operationalization of the EAC- Common Market in 2010, which may have been due to the high costs associated with its implementation.","PeriodicalId":472819,"journal":{"name":"ADVANCED INTERNATIONAL JOURNAL OF BANKING, ACCOUNTING AND FINANCE","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135587562","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":"BUILDING A CONCEPTUAL MODEL FOR INTERNAL AUDITING: THE PERSPECTIVE OF ABSORPTIVE CAPACITY THEORY","authors":"Yaser Ibrahem Almodallah, Suhaily Shahimi, Anna Azriati Che Azmi","doi":"10.35631/aijbaf.515001","DOIUrl":"https://doi.org/10.35631/aijbaf.515001","url":null,"abstract":"The purpose of this paper is to present a conceptual model for internal auditing based on absorptive capacity theory. Internal auditing effectiveness is influenced by an organization's capacity to identify, assimilate, and apply new knowledge, according to the model. It has been determined that absorptive capacity is positively associated with innovation, performance, and competitiveness, making it a central concept in the literature of organisational learning. This study contends that internal audit functions contribute significantly to an organization's absorptive capacity by providing valuable knowledge, expertise, and perspective on internal control systems, risk management, and governance. An organisation can identify and learn from internal and external knowledge sources, including best practises, regulations, and industry developments, if its internal audit function is proactive and provides value-added services. In addition, a well-aligned internal audit function with the strategic objectives and culture of the organisation can facilitate the assimilation and application of new knowledge. The model suggests that internal audit functions can be improved by employing a risk-based approach that focuses on the organization's most significant risks and opportunities. This strategy can assist internal auditors in identifying and prioritising areas where new knowledge is required and in delivering more targeted and pertinent services. In addition, the model proposes that internal audit functions can be improved by leveraging digital technologies, such as data analytics and information technology, which can assist internal auditors in accessing and processing large quantities of data and delivering more efficient and effective services. This paper emphasises the significance of absorptive capacity for internal auditing effectiveness and provides a conceptual model that can guide the development of proactive and value-added internal audit functions. Practitioners, researchers, and policymakers interested in enhancing the performance and competitiveness of organisations through internal auditing may find the proposed model valuable.","PeriodicalId":472819,"journal":{"name":"ADVANCED INTERNATIONAL JOURNAL OF BANKING, ACCOUNTING AND FINANCE","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135142998","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}