Modern Management Review

NARROWING THE EXPECTATION GAP IN NIGERIAN QUOTED FIRMS VIA EMPLOYEES’ SHAREHOLDING

Adeniyi ALAO — 2024-10-02

This study examined the influence of employees’ shareholding on the Expectation Gap (EG) in auditing, focusing on Nigerian quoted firms. A cross-sectional survey research design was adopted for the study, along with the purposive sampling method. Three hundred and ten (310) responses were used for the analysis. The data were analysed using the Partial Least Square Structural Equation Model (PLS-SEM) at a 5 percent level of significance. The result showed that employees’ shareholding (β = 0.374; t = 7.362) has
a significant positive effect on the external auditor’s independence factor. The study concluded that employees’ participation is a good practice to be employed by the Nigerian quoted firms in addressing the challenge of EG in those firms. Therefore, the study recommended that quoted firms should strengthen the independence of external auditors by allowing employees’ participation in the ownership structure to reduce the EG.

STUDY OF THE INFLUENCE OF CAPITAL AND INTELLECTUAL CAPITAL ON EMPLOYEE PERFORMANCE USING STRUCTURAL EQUATION MODELING

Rifqi Khairul ANAM — 2024-10-02

Social capital may boost economic development in companies that assume continuity. Trust, norms, and networks boost sector social capital. This study examines how social and intellectual capital affect employee performance at PT. Generation of Java-Bali Generating Unit Paiton-Probolinggo. A survey approach guided by the field's present state and participant interviews collected the research data. The research combined qualitative and quantitative methodologies. The Amos 29 software package was used to analyze questionnaire results using structural equation modeling. The research found a substantial link between social and intellectual capital and employee performance. Estimating social capital's effect on employee performance using 1.168. The correlation between intellectual capital and employee performance is 0.297, indicating a similar occurrence. Third hypothesis test showed intellectual capital's effect on employee performance was positive (0.059). At a significance level of 0.5 (5%), the computed critical value (CR) of 1.688 surpasses the barrier of ± 2.00.

FACTORS SHAPING CORPORATE SOCIAL DISCLOSURE PRACTICES: EVIDENCE FROM THE SAUDI ARABIAN CONTEXT

Ilyes CHARCHAFA — 2024-10-02

This research investigates factors influencing corporate social disclosure (CSD) within the context of Saudi Arabia. Specifically, it examines how corporate governance attributes and company characteristics impact the extent of CSD. The study utilizes data from 435 firm-year observations spanning 87 companies listed on Saudi Exchange (Tadawul) during
2015-2019. CSD levels are gauged using an unweighted disclosure index derived from the Global Reporting Initiative (GRI) framework.

The results reveal a negative effect of board size on CSD, suggesting that smaller boards may encourage more comprehensive disclosures. Conversely, the effects of board independence and audit committee independence are insignificant. In line with theoretical predictions, larger, profitable, manufacturing companies, as well as those involved in international operations, tend to disclose more social information. The current research contributes to the literature, addressing conflicting findings on the effects of board characteristics and profitability, and exploring the underexplored roles of audit committee independence and internationalization.

CHARACTERISTICS AND RECRUITMENT STRATEGY OF GENERATION Z IN INDUSTRY TRADES: AN EXAMPLE OF THE WELDER PROFESSION

Farouck Oumar SANOGO — 2024-10-02

Generations Y and Z may show different tendencies in the job market and prefer different management approaches. Generation Z can enter the language of economic actors as anxious or carefree. The emergence of new professions, more liberal and adapting to these young people, pushes them away from industrial professions. This study aims to propose
a change in recruitment methods to professionals in the industrial sector, primarily in the welding profession, or, if necessary, to human resources departments. The analyzes carried out on the questionnaires filled out by 152 volunteer participants, most of whom are university and graduate students, were analyzed with the IBM SPSS Statistics 26 FixPack 1 program and studied at a 95% confidence level. In the analysis, the frequency and percentage values of the categorical variables were determined. The relationship between university, gender and age and categorical variables was analyzed by Chi-square test. Study results; the importance of digital resources in the job and internship search process, the priority of company reputation and working environment in job selection, the effect of personal passion on educational preferences and the low interest in the welding profession, In addition, factors such as the importance of the job and its guarantee are also decisive in the choice of profession. This study is thought that the study will represent an analytical support for companies and SMEs that enable them to take the necessary measures to counter today's harsh reality.

OPERATIONAL VARIABLES INFLUENCING TEAM EFFECTIVENESS, CULTURE, AND LEADERSHIP IN THE NIGERIAN OIL AND GAS PROJECT ENVIRONMENT

Oghenethoja M. UMUTEME — 2024-10-02

This paper examines the important factors influencing team effectiveness, culture, and leadership in the oil and gas project environment. The study focuses on four controlling variables: cross-culture, organizational culture, path-goal leadership, and team effectiveness. Cross-cultural dynamics greatly affect team dynamics, decision-making, conflict resolution, and project delivery. Organizational culture stresses collective learning and its impact on team members' mindsets. Path-goal leadership clarifies goals and provides support. Effective project teams collaborate, have strong leadership, and integrate individual viewpoints. The study provides valuable insights for Nigerian oil and gas industry project leaders to improve project outcomes aligned with organizational goals. Structural equation modelling (SEM) techniques are employed for data analysis, with the sample size determined based on SEM guidelines. PLS-SEM and CB-SEM approaches are compared, with CB-SEM achieving a higher coefficient of determination. The research suggests that achievement-oriented leadership behaviour and collaborative team processes are essential factors in defining key performance indicators (KPI) for project success.

CHANGES IN THE TRAVEL AND TOURISM DEVELOMPENT INDEX METHODOLOGY

Petra VAŠANIČOVÁ — 2024-10-02

Measuring indicators of tourism development is crucial for formulating effective tourism policies. The Travel and Tourism Development Index (TTDI) is intrinsically linked to the measurement of tourism development indicators. It provides the essential data and analysis needed for creating effective, sustainable, and competitive tourism policies, thereby maximizing the benefits of tourism while minimizing its adverse impacts. The TTDI has been published twice since its inception in 2021. Notably, the methodology for compiling the TTDI has changed to enhance its accuracy and relevance This paper aims to identify the degree of agreement between the new and the original calculation methodology in the TTDI values achieved by countries. In addition, we show the values achieved concerning the region in which the country is located and concerning the income group. Moreover, we quantify differences in the country’s ranking between the original and new rankings within TTDI. The findings indicate that even with the revised methodology for calculating the TTDI, the values attained by the countries exhibit a strong correlation.