Investigating Accounting Factors through Audited Financial Statements in Businesses toward a Circular Economy: Why a Sustainable Profit through Qualified Staff and Investment in Technology?

Lulaj, Enkeleda; Dragusha, Blerta; Hysa, Eglantina

doi:10.3390/admsci13030072

Cited by 10 publications

(5 citation statements)

References 113 publications

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“…This study was started by identifying the kind of CAATs utilized by internal auditors in the companies' internal audit functions. The outcome revealed that information technology is not intensively used in the internal audit processes, corresponding to other studies' findings (Pedrosa et al, 2020;Lulaj et al, 2023;Bernards et al, 2022;Alex et al, 2022). Internal auditors know they can use technology better and admit its adoption has challenges (Cachón-Rodrí guez et al, 2021).…”

Section: Discussionsupporting

confidence: 76%

“…Accounting transparency is critical for most companies, and accounting ethics is related to corporate sustainability. According to J. E. Margret and Peck (2014), corporate social responsibility matters are gradually vital to firms and sustainable business operations (Lulaj et al, 2023) because of the consequences of fraud. Bernards et al (2022) demonstrate that the current demands for advanced technologies spread the link between organizational operations (corporate governance) and audit culture.…”

Section: Value Creation For Shareholdersmentioning

confidence: 99%

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Leveraging computer-assisted audit tools for corporate sustainability: Evidence from Ethiopia

Wassie

2023

J. Infras. Policy. Dev.

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The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

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Section: Discussionsupporting

confidence: 76%

Section: Value Creation For Shareholdersmentioning

confidence: 99%

Leveraging computer-assisted audit tools for corporate sustainability: Evidence from Ethiopia

Wassie

2023

J. Infras. Policy. Dev.

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“…Regarding the factor (F5) or the applications offered by the business to make payments during the purchase of the product/service according to Martinez and Mc Andrews (2022), it is emphasized that there is still reluctance on the part of consumers to make payments via the Internet related to products/services. According to Lulaj et al (2023), it was emphasized that to have a sustainable profit, businesses must be careful in total liabilities, increase the performance of total assets, increase the performance of net income and total business income, as well as provide training for increasing the skills of workers and improving technology (equipment, machinery, etc.). It is therefore recommended that businesses bring something else through (TIS) to have sustainability of profit.…”

Section: Literature Reviewmentioning

confidence: 99%

A Sustainable Business Profit Through Customers and Its Impacts on Three Key Business Domains: Technology, Innovation, and Service (Tis)

Lulaj¹

2023

Business, Management and Economics Engineering

Self Cite

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Purpose – This research examines and investigates the importance of sustainable business profit through customers and its impacts on three key business domains: technology-innovation-service (TIS). The main goal was to see what were the interrelationships of business-consumers and consumers-business analysis to have a sustainable profit based on the models: Innovation and Growth Teams (IGT), Innovative Customer Relationship Management (ICRM), Business-to-Consumer (B2C), Customer Service and Support (CSS), Customer Service Technology (CST), and Multidimensional Scaling model (MDS) or the factors (F1–F14). Were these factors important to businesses and which variables had the greatest impact on sustainable profit through consumer evaluation during purchase? Research methodology – This research was carried out on manufacturing, service, and distribution businesses (consumer-business analysis) and consumers (business-consumer analysis) in 200 businesses and consumers, through the completion of the online questionnaire and the meeting with the business managers, considering the same variables during the period (2019–2022). The data processing was done through (SPSS Statistics 23) using tests and econometric analysis (descriptive, factorial, reliability, multiple regression, and multidimensional scaling analysis) the model shows that all factors have great effects on sustainable business profit through consumers. Findings – However, it is suggested that of great importance for a sustainable business profit through customers are: the behavior of workers and staff, handling requests faster, business support before and after purchase, providing information applications (discount, usage, term of the expiration date, product content, payment methods as well as the provision of transport by the business for consumers. Research limitations – The limitations of this research are only a certain number of variables, years, and the number of businesses, but for other analyses and research, researchers can take a larger number of variables, businesses, and/or countries using the same models. Practical implications – Based on the above questions, it was confirmed that a (TIS) through models will make the profit even more stable by strengthening the position of businesses in the market against their competitors. So, in this case there are still practical implications in three key business domains (TIS) technology, innovation, and services. Therefore, businesses should pay attention to these findings to have a sustainable business profit. Originality/Value – Research related to sustainable profit through consumers considering three key business domains technology, innovations, and services (TIS) has not been analyzed earlier in terms of consumers as buyers and businesses as providers of products and services.

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“…Investment in qualified staff and technology affects the sustainability of profit in businesses [75]. The cost of transporting goods from a producer in one country to a final destination is vital for profitability analysis.…”

Section: Potential Profitabilitymentioning

confidence: 99%

Export Potential Analysis of Vietnamese Bottled Coconut Water by Incorporating Criteria Weights of MCDM into the Gravity of Trade Model

Sharkasi,

Chau,

Rajasekera

2023

Sustainability

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Vietnam, an emerging economy, leads the Southeast Asian region in terms of the growth rate of coconut production; yet, its sustainability is questionable because Vietnam lacks a credible strategy to reap the benefits of its export potential. While the literature is rich with studies on coconut-related export competitiveness and readiness, it seems that studies focused on a single set of factors, and very few studies take Vietnam as a case study for analysis. Studies we found use aggregate data for econometric analysis. On the contrary, this study attempts to address the literature’s gaps by proposing a comprehensive view of key factors identifying the export potential of bottled coconut water. It also adds to our comprehension of how large- and small-scale manufacturers prioritize factors differently. To answer the research questions, we collect qualitative and quantitative data for analysis. We use AHP and M-CRITIC-RP methods for ranking the factors. This study also incorporates the criteria weights into the gravity of the trade model to identify export potential to target markets. Our findings can draw researchers’ and policymakers’ attention to the importance of considering how firms and manufacturers prioritize key factors in export readiness, and thereby impact export potential and target markets.

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Investigating Accounting Factors through Audited Financial Statements in Businesses toward a Circular Economy: Why a Sustainable Profit through Qualified Staff and Investment in Technology?

Cited by 10 publications

References 113 publications

Leveraging computer-assisted audit tools for corporate sustainability: Evidence from Ethiopia

Leveraging computer-assisted audit tools for corporate sustainability: Evidence from Ethiopia

A Sustainable Business Profit Through Customers and Its Impacts on Three Key Business Domains: Technology, Innovation, and Service (Tis)

Export Potential Analysis of Vietnamese Bottled Coconut Water by Incorporating Criteria Weights of MCDM into the Gravity of Trade Model

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