bluuebunny/crossref_metadata_2025_split huggingface dataset:
Remote Onboarding Effectiveness in Indian it Industry During the Pandemic
Authors: Santhanam Gokul , Balaji K. D. 
Published: July 2023

Purpose: The outbreak and impact of COVID-19 has definitely caused the most drastic and rapid shift to the global workforce. The Information Technology (IT) industry was amongst early responders who adopted a remote working model. The aim of this study was to understand the effectiveness of remote onboarding experience in the IT companies.

Design/methodology/approach: The perceived benefits of remote working such as creating valuable opportunities for cost saving and greater flexibility for staff has caused many businesses to understand it is a beneficial model of working in the future and hence adopt it. Now that remote working is here to stay, this research studied the experience of the employees who were recruited in the years 2019 and 2020 into various IT organisations. A survey was circulated to understand this effect and a total of 126 employees participated from 21 IT Companies across India. The validity and reliability of the questionnaire was verified and the data was analyzed using SPSS V22.

Findings: The results indicated that there is a significant difference in the joining experience between the two groups. The findings showed that the physical joining experience worked better as it helped in a higher employee satisfaction and hence helped learning the job faster. While the remote induction process seemed effective, the gaps pertain to lack of a structured onboarding process, knowledge transfer and supervisor interventions that are relevant for the remote working world.

Research, Practical & Social implications: Organizations should understand the importance of making a good first impression with the new joiners. They should ensure smoother interventions that could enhance the culture immersion and knowledge transfer process.

Originality/value: Most Indian IT companies have always allowed employees to work remotely. However, even these employees were required to be physically present for the onboarding process. Remote onboarding as a process did not exist prior to the pandemic and hence this study touches upon a lesser researched topic. The research recommendations provided in our study could help bridge the gaps and provide a better employee remote joining experience.
Factors Affecting the Unethical Behavior and its Impact to the Tendency of Accounting Fraud
Authors: Rantung Danny Ivan , Oroh Nouke Sysca , Prayanthi Ika 
Published: July 2023

Purpose: There is very little empirical research on fraud in non-profit organization. Previous researchers have conducted, and the results are mixed and inconsistent. Only a few models link several variables that have been previously proven to be related to one another. The purpose of this study is to combine the relationships of several variables to examine whether individual morality, effectiveness of internal control and compensation suitability have a significant effect on unethical behavior and its impact also to accounting fraud tendencies in nonprofit organization context.

Theoretical framework: This research is based on several theories, namely the theory of moral development, the theory of attribution, the theory of hope and the theory of cheating. Some empirical research also provides varying results. The new model in this study links several variables that have been previously proven to be related to one another.

Design/methodology/approach: The research design used is descriptive research using quantitative survey as a data collection method and a structural equation model (SEM) for the data analysis process. The population in this study were all permanent employees working in the office of the Seventh-day Adventist Church, especially in the conference/mission, namely those working as officers, heads of departments and employees working in the finance department. Using convenient sample method, the sample in this study amounted to 156 respondents taken proportionally represent each region of conference, or mission spread in East Indonesia.

Findings: The result of this study found that effectiveness of internal control had a significant positive effect on unethical behavior, appropriateness of compensation had a significant negative effect on unethical behavior and unethical behavior had a significant positive effect on accounting fraud tendencies. For individual morality variables, the effectiveness of internal controls and appropriateness of compensation do not have a significant effect on unethical behavior, as well as the effectiveness of internal controls do not have a significant effect on the tendency of accounting fraud.

Research, Practical & Social implications: This research contributes to a non-profit organization, in this case the religious organization of the Seventh-day Adventist Church, especially in the Eastern Indonesia region. The results of the study show that organizations need to pay attention to the appropriate compensation variable because it has a significant negative effect on the tendency of accounting fraud. Besides that, because the results of the study show that unethical behavior has a significant positive effect on the tendency of accounting fraud, it is necessary to minimize unethical behavior so that an increase in unethical behavior will increase the tendency of accounting fraud.

Originality/value: The new model in this study links several variables that have been previously proven to be related to one another.
Technological Capacity and Organizational Culture: the Importance of Organizational Ambidexterity in the Banking Sector
Authors: Yunita Tyna , Sasmoko  , Bandur Agustinus , Alamsjah Firdaus 
Published: July 2023

Purpose: The research aims to identify the role of organizational cultures mediating technological capacity in the relationship with organizational ambidexterity.

Theoretical framework: The effect of technological capacity on organizational ambidexterity is still relatively low. However, when technological capacity is mediated or supported by organizational culture, the effect of technological capacity on organizational ambidexterity becomes greater when compared to its direct effect.

Design/methodology/approach: An online poll was utilized to collect data from the highest levels of management in Indonesia's banking industry. Following nine months, 75 responders completed the surveys. We employed Smart PLS software for statistical analysis and testing hypotheses.

Findings: The findings revealed that technological capacity and organizational cultures have a beneficial effect on organizational ambidexterity. Organizational cultures mediate the impact of technological capacity and organizational ambidexterity.

Research, Practical & Social implications: The study shows that the role of technological capacity with an established organizational culture will support acceleration in achieving organizational ambidexterity. This research contributes to the existing literature by empirically examining the relationship between technological capacity, organizational cultures, and organizational ambidexterity.

Originality/value: Several research models and empirical investigations have investigated the relationship between organizational culture, technological capacity, and ambidexterity. There has been a paucity of research on the ‘technological capacity’ of the banking sector, particularly in developing nations.
Inventory Analysis Using the ABC-Ved Matrix - Applied Research in Al-Zawraa State Company
Authors: Amer Hamed Yasser , Jawad Maha Kamel 
Published: July 2023

Purpose: The aim of this study is to examine or analyze the inventory by integrating the analyzes of ABC and VED and take advantage of their advantages together by forming an ABC-VED matrix to classify the inventory according to the cost criteria and the functional importance of the inventory items.

Theoretical framework: The ABC-VED matrix consists of ABC analysis, VED analysis, and then the ABC-VED matrix.

Design / Methodology / Approach: The researcher relied on the case study approach in this research, due to the multiplicity of features and benefits of this approach by using more than one research method at the same time to obtain the maximum benefit related to the case under study, In addition to the fact that this approach helps in a comprehensive and in-depth analysis of the researched problem by obtaining a large amount of information for all events related to the researched case, Where the researcher seeks through this research to analyze the inventory according to the ABC-VED matrix to classify the inventory into three categories according to the criteria of cost and the functional importance of the inventory.

Finding: The results show that the use of the ABC-VED matrix helped Al-Zawra State Company to control, organize and manage its inventory of raw materials and spare parts in more efficient ways, by classifying it into three categories according to the criteria of cost and critical importance, by focusing on the first category and giving it great attention and care because of its high cost, and its great importance.

Research, practical & social implications: The study is expected to help control inventory because of its classification into three categories according to the criteria of cost and the functional importance of raw materials and spare parts for the company in the field of research or other companies wishing to control their inventory.

Originality / Value: The value of the study focuses on the analysis of inventory in Al-Zawraa State Company, and this research responds to addressing the problems of inventory in the company in the field of research by classifying it into three master categories for the purpose of controlling and managing it better.
The Extent to Which Textbooks Fulfill the Requirements of Digital Transformation in Accounting and Auditing
Authors: Oleiwi Raad 
Published: July 2023

Purpose: The study aimed to determine how well textbooks meet the demands of accounting industries' transition to the digital age. To determine how well texts, meet the needs of auditing industries' growth to the digital age and to investigate the extent to which the books fulfill the requirements for digital transformation in accounting and auditing.

Theoretical framework: The study's theoretical framework depended on an analysis of the past reviews done by researchers in their literature reviews. It was to show if the textbooks met the demands of a smooth transition of workers from the traditional to the digital age in the accounting and auditing fields. Many past reviews by researchers concluded that textbooks are among the top three resources used in both departments depending a lot on books.

Methodology: The methodology used was content analysis, where 21 sources were reviewed. Literature research dates back to the 1960s, but critical articles were chosen from 2018 to the present, considering the advancement in technology and computers, which have impacted the world in numerous ways. Computers are fast, easy, and reliable, but textbooks are still the traditional source of information used in many curriculums across continents. The American Educational Research Association's journals (ERIC) database was used. References found online through Google Scholar and JSTOR searches and reference lists from the digitalization of accounting and auditing periodicals were also used.

Findings: The findings from the 21 sources included all of the textbooks that had IT-related topics on accounting. The research suggested a slight emphasis on IT developments in management accounting, auditing fields, and financial accounting, which is consistent with our assumptions. Only 5 of the chosen textbooks in financial accounting addressed IT-related topics. The general coverage of IT advancements in the selected auditing textbook examples differs significantly from that of financial accounting and management accounting textbooks. In the past, it has been expected that most auditing textbooks will at least address computer-assisted audit techniques and technologies (CAAT).

Research, practical and social implications: Considering the social implications and the practicality of the research, stakeholders and government agencies should push for policies that would ensure a proper transition to digitization for all its citizens to understand their work better.

Originality/value: The novelty and worth were evaluated. Twenty-one books on financial accounting, managerial accounting, and auditing make up the sample. According to actual research, technology improvements and related topics are rarely covered in accounting degrees. Evidence from this study's analysis of the relevant literature indicates that accounting and auditing schools' textbooks ought to devote more time to IT-related issues
Improving Firm Sustainability Through Dynamic Capability: The Mediation Role of Ambidexterity
Authors: Hadi Prasetyo 
Published: July 2023

Purpose: This study aims to analyze the effect of dynamic capability dimensions on sustainability and ambidexterity. Furthermore, this study also analyzes the mediating role of ambidexterity to influence sensing, seizing and reconfiguring capabilities in building firm sustainability.

Theoretical framework: There are inconsistencies in previous research related to the effect of dynamic capability. Some recent literatures emphasize the important role of dynamic capability in increasing company sustainability including Li et al. (2019), Dangelico et al. (2017), Chowdhury & Quaddus, (2021). However, in some cases, capability does not have a strong influence on sustainability (Hong et al: 2018, Borahima et al. 2021). This study seeks to analyze further and find a better model.

Design/methodology/approach: This study is a quantitative study with a research population that includes employees, managers, and start-up owners in Yogyakarta. From the population, 250 respondents were taken as research samples. The analysis was carried out using the structural equation model method using AMOS software.

Findings: The results found that sensing capability had no effect on sustainability and ambidexterity. In other side, seizing and reconfiguring capability influence sustainability and ambidexterity. Furthermore, this study found that ambidexterity was not able to mediate sensing capability on sustainability. Meanwhile, ambidexterity has been proven to mediate each effect of seizing and reconfiguring capability on sustainability.

Research, Practical & Social implications: This research emphasizes on managers and entrepreneurs that dynamic capability and ambidexterity have an important role in growing sustainability. Future studies may consider to elaborate further on the role of dynamic capability and ambidexterity both from the aspect of moderating influence and the wider research object aspect.

Originality/value:
The results indicate that dynamic capability’s factors especially seizing and reconfiguring capability, also ambidexterity have an important role in company’s sustainability.
Activating Auditing Procedures Over Government Financial Reports Through the Mediating Role of a Proposed Audit Program
Authors: Abd Waad Hadi , El-Toby Bushra Hassan Mohamed , Kareem Akeel Dakheel 
Published: July 2023

Purpose: The aim of this study is to preparation of a proposed audit program that includes effective audit procedures in which financial irregularities are identified.

Theoretical Framework: The shed light on the conceptual aspect of the procedures for controlling government financial reports .and definitional The objective of the government financial reporting process is for the purpose of translating economic events in government institutions into numbers so that they can be understood when presented to users of accounting information in order to assist them in making current and future decisions. Thus, this information may face some obstacles and limitations that prevent the accounting measurement from being provided in an appropriate manner, as well as make the credibility far from the goal that the accounting measurement.

Design/Methodology/Approach :The inductive method was relied upon in defining the research problem by observing that activating auditing procedures through a proposed auditing program on government financial reports ensures the accuracy and fairness of the financial statements for the transition from the general to the private, as well as relying on the deductive method for the transition from the private To the public by presenting the audit procedures according to the proposed program and disseminating the results that can be reached from the audit of government financial reports in the Iraqi environment .

Findings: The results Ascertaining the risks of material errors in auditing government financial reports, as the higher the risks, the greater the amount of evidence that the auditor must obtain. As well as the process of making sure that the trial balance is prepared according to the government accounting system applied in the government economic entity and correcting errors in the financial reports in a timely manner that helps its users to make economic decisions.

Research Practical & Social implication: The study With the possibility of the oversight and audit plan being exposed to any changes during the process of ensuring the accuracy and fairness of government financial reports, the auditor should carry out a flexible audit program that responds to any changes that may occur during the audit process according to the limits of the scope of the if it is complete auditing. The program must include the necessary steps for its implementation, and if it is partial auditing, the program must be prepared within the limit of that.

Implications/Originality/Value: The value of the study Government financial reports provide useful information for the parties involved in managing the state's financial resources, whether in the present or future, in order to guide them in making their decisions at the state level and at the level of other government institutions.
The Trade-Off Between Make or Buy Strategy and Their Relationship With Firm Performance
Authors: Abdullah Suzan Abbas , Mejbel Mohanad Kadhim 
Published: July 2023

Purpose: The question of whether to make or acquire something is a crucial conundrum that many companies must solve. A crucial step in the operation of a business is determining whether it is more cost effective to develop and manufacture components or services in-house or to purchase them from outside vendors. In order to provide managers in the General Company for Electrical and Electronic industries (GCEEI) in Iraq with assistance in evaluating sourcing choices, the purpose of this study is to address this subject by bringing the conventional make-or-buy literature up to date by adding fresh academic insights.

Theoretical framework: the most prominent ideas and methods for deciding whether to produce something oneself or purchase it are explored, along with a literature analysis of relevant material. The phrases "make-or-buy" and "insourcing" and "outsourcing" were used to search for relevant articles in scholarly databases.

Design/methodology/approach: We analyzed the data for the year (2022) that is collected through visits and meetings with the Managers, in the (GCEEI) by using two approaches: a. economic analysis and b. break-even analysis to help managers evaluate sourcing decisions.

Findings: According break-even analysis for this case, the quantity should be manufactured is more than 4000 Unit so that the manufacturing costs are more than the purchase costs, then the company should go for buy if less than 4000 Unit. According to the results of the economic analysis, the manufacturing decision is the best in the three models because manufacturing costs are lower than purchasing cost.

Research, Practical & Social implications: The findings recommend forming interdisciplinary teams consisting of professionals from many fields (buyers, R&D staff, quality representatives, etc.) to prevent making make-or-buy judgments under circumstances of faulty and inadequate data.

Originality/value: Both professional and unskilled workers contribute to the company's success, and when decision-making and procurement become routine, a company's long-tenured employees may ease the burden of these recurring tasks.
Accounting Treatment of Drilling and Development Expenses Between the International Reporting Standard Ifrs 6 and the Unified Accounting System (A Comparative Study)
Authors: AL-Hilaly Zainab Jaafar Salman 
Published: July 2023

Purpose: The purpose of this research is to identify the accounting treatments for drilling and development expenses in the Iraqi oil companies according to the unified accounting system, and to indicate the extent of compatibility and difference in the treatment of drilling and development expenses between the unified accounting system and the International Financial Reporting Standard IFRS 6.

Theoretical framework: The oil industry includes many activities and operations, starting from research and exploration operations through drilling and development operations, and ending with extracting oil from the well and delivering it to the consumer or transferring it to the refining industry. During these activities expenses are realized that should be accounted for in a way that ensures compliance with international standards for the oil industry as Iraq particularly witness a great development in the oil industry represented in dealing with foreign oil investment companies which means the need to standardize accounting treatments for the oil industry between local oil companies and foreign oil companies.

Design/methodology/approach: The research used comparative descriptive approach by comparing the accounting treatment of drilling and development expenses under the International Financial Reporting Standard IFRS 6 and the unified accounting system applied in Iraq represented by the Basra Oil Company and the Iraqi Drilling Company.

Findings: One of the most important findings of the research is the concord of the method used by the Basra Oil Company in capitalizing drilling expenses at the expense of wells under operation with the philosophy of the total cost method approved by the standard. However, this agreement is conditional on the absence of dry wells. If the drilling operations resulted in the presence of non-productive or productive wells but in uneconomical quantities, the treatment becomes not compatible with the standard.

The practical and social implications: The Basra Oil Company treats all development (maintenance) expenses as operating expenses that are closed at the end of the year in the income statement, this it is not consistent with the philosophy of Standard No. 6 which states that development expenses that aim to maintain the production capacity of the well should be treated as operating expenses, but if development expenses that aim to increase the production capacity of the well must be capitalized on the cost of the well.

Originality/ Value: The importance of the research comes from the need to work on applying the requirements of the International Financial Reporting Standard IFRS 6 in accounting treatments for oil expenditures, including drilling and development expenses in Iraqi oil companies.