Current Issue : April-June Volume : 2023 Issue Number : 2 Articles : 5 Articles
This study gives an assessment of the effectiveness of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Specifically, this study focuses on the present environmental management accounting practices that have been adopted by the management and how risk is being assessed. The study made use of probabilistic sampling and uses a research design that caters to both primary and secondary data. The study made use of the mixed methods techniques that were derived from a research paradigm & strategies of inquiry that were adopted by the researcher, and these however justified the research approach. The study adopted the use of descriptive design surveys using well-structured questionnaires and conducted personal interviews to obtain information. This piece of work used mathematical models like Benford’s Law and the KNIME Analytics Platform software to analyze and interpret data. The findings of this study revealed that there is a high awareness of environmental management accounting for the various cost categories and in the assessment of environmental risk in Sierra Leone as a developing country. The study uses an imaginary company’s income statement to explain the conventional cost as it clearly shows how environmental costs are captured in the notes of the financial statements but then lose their identity in overheads which will prevent management from making informed decisions. Based on the findings of this study, it is prudent that organizations put modalities in place for effective management of environmental management accounting principles....
The presented paper is of the theoretical range and deals with the issue of the most popular recent topics and theories in the contemporary world of organizational behavior. The methodology applied in the paper is based upon the advanced rapid review technique. As the classification criterium, the authors have used the citation score of Web of Science in the PICOS frame. The main objective of the paper is to find out the most attractive and popular recent theories of world organizational behavior and discover whether there exists any dominant theory in the branch of organizational behavior. The presented paper includes literature review, applied methodology description as well as the most important research findings accompanied with commented charts, tables and discussion. The most important finding pointed out that there doesn’t exist any dominant theory in the dozen of the most cited papers. Most popular theories in the top cited dozen topical papers are organizational justice theory, a role theory (both in the context of citizenship behavior), theory of competitive advantage, organization behavior theories – quantitative review, attribution theory, theory of diversity, grounded theory, social learning theory, middle range theories of organizational behavior, theory of planned behavior, domain theory and social exchange theory. All the papers of the most cited dozen have been elaborated by different teams of researchers....
International trade and global openness have been Morocco’s main objectives during the past decades. However, the abrupt changes of the world economy and the increasing competition are hindering firms’ internationalization and export success. The purpose of this research study is to explore the determinants of export performance in small and medium-sized Moroccan enterprises (SMEs). This study adopts a qualitative research design and includes eleven semi-structured interviews with firms’ owners and export managers from different industrial industries around the country. Findings of the interviews show on one hand that firm location, family business, network capability, international Internet marketing are all internal variables impacting firms’ performance. On the other hand, Governmental Export Promotion Programs (EPPs) are highly beneficial but hard to access, while foreign market competitive intensity is also an external variable that firms appear to be cognizant about....
Digital finance can effectively ease corporate financing constraints and enhance corporate R & D innovation capabilities. Taking the financial data of technology-based SMEs on the Growth Enterprise Market from 2013 to 2020 as a sample, the fixed effect model is used to empirically test the impact of digital finance and financial flexibility on enterprises’ R & D investment from the external environment and internal mechanism. The results show that digital finance has a significant positive impact on the R & D investment of technology-based SMEs through the breadth of coverage, depth of use and degree of digitization; Financial flexibility is positively correlated with R & D investment of technology-based SMEs, and has a positive moderating effect on the relationship between digital finance and R & D investment; Further heterogeneity analysis shows that the impact of digital finance on the R & D investment of enterprises is heterogeneous due to the different life cycles and regions of enterprises. Therefore, technology- based SMEs should focus on the coordination of internal and external financial resources based on their own characteristics, and effectively support innovative R & D activities....
With the development of digital technology, enterprises are facing complex internal and external environmental changes, and how to enhance the competitive advantage of enterprises by promoting employees’ constructive behaviors has become a focal issue in academic circles. Based on social exchange theory and individual-situational interaction theory, this study constructs the mechanism of action of organizational virtue influencing employees’ constructive behavior through constructive responsibility perception and explores the boundary role of proactive personality. Through regression analysis of the data from a sample of 311 corporate employees, it was found that organizational virtue positively influenced employees’ constructive talk behavior; constructive responsibility perception partially mediated the positive relationship between organizational virtue and employees’ constructive talk behavior; proactive personality strengthened the positive influence of organizational virtue and constructive responsibility perception, and also moderated the influence of organizational virtue on employees’ constructive talk behavior through constructive responsibility perception....
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