In recent years, the hotel industry has increasingly adopted social media, which play key roles in advertising, marketing, and promotions within the hotel industry. However, there has been relatively little empirical research on the relationship between using social media and job performance in hotel employees. This study aimed to examine the relationships between social media usage, social capital, and job performance of hotel employees in Iran. In order to achieve the aim of the research, data were collected from 270 employees of Espinas Hotel in Iran by a simple random sampling method. The hypotheses were tested using structural equation modeling and the results showed that social media usage by hotel employees has a positive effect on the formation of structural, relational, and cognitive social capital. Moreover, structural, relational, and cognitive social capital formed as a result of using social media has a positive effect on job performance. This study advanced the previous knowledge of social capital theory for employees interacting with coworkers through social media in organizations.
The article provides an overview using certain provisions of the current auditing standards and quality management system standards for the purposes of confirming sustainability reporting. A comparison of Russian practice in the field of regulation of assurance of public reports of companies and European regulations obliging auditors to confirm the reliability of non-financial statements with the possibility of expressing a reasonable degree of confidence is given. On the basis of the analysis carried out, directions for improving the regulatory regulation of the procedure for confirming the reliability of non-financial reporting are proposed: regulation of the process of interaction between the auditor and other verifiers of non-financial reporting; introduction of a requirement for the mandatory audit of non-financial (and all corporate) reporting, which actually means a transition from the audit of financial statements to the audit of business. An approach has been formulated to define the concept of "corporate reporting" as a new object of audit.
The paper continues the series of authors’ publications on the problem of developing the concept of business audit in sustainable development and ESG transformation. The object of the study is the modern international and Russian practice of verifying public ESG reporting by leading companies. The study’s task is to develop a methodology to confirm its reliability as the area for developing business audit in these conditions. As a result of the study, the authors have identified a trend for the auditors of the world’s leading countries to express an opinion on the reliability of ESG reporting with the provision of reasonable assurance to interested users, in contrast to Russian practice, in which thereare currently no such precedents. There have been determined directions for improving the procedure for confirming the reliability of public (including non-financial) reporting and delimited by the horizon of their practical implementation. The authors substantiated the necessity of introducing a requirement for a mandatory audit of non-financial information in corporate reporting. Also, they gave a comparative description of the two tracks of the practical implementation in the application of this requirement: the introduction of a mandatory rule for the predominant expression of reasonable assurance when auditors perform assignments to confirm the reliability of all types of non-financial reporting; extending the requirements of auditing standards, requiring auditors to express reasonable assurance on all corporate reporting. The authors have developed proposals to correct certain aspects of the existing methodology for the audit of financial statements in relation to the process of verification of non-financial information in corporate reporting. The results got will expand audit practice in the implementation’s context of the concept of sustainable development and implementing ESG principles. The study may interest national regulators, professional communities, as well as investors and financial market participants.
Implementation of integrated thinking principles in the accounting and control environment expands the boundaries of traditional ideas about the formation and confirmation of the reporting information reliability — from financial statements to business practice data. Based on the analysis of global trends in international and domestic initiatives for ESG reports development, the authors substantiate the conclusion that it is necessary to form a new architecture of corporate reporting verification regulations. As the study results, the paper presents the current standards of auditing from the point of view of regulating the procedure for substantiating and expressing by the auditor confidence provided to the interested user to increase confidence in the auditor’s opinion (inference). The research revealed trends in the type’s expression of confidence in the certification of public reports of companies in Russian and international practice. The authors tried to define approaches to the definition and classification of the terms verification, certification, confirmation and audit. They have been based on the level of confidence provided to the user, as well as the methodology used for obtaining evidence by the verifier. The authors highlighted the need for further development of business audit as an effective way to find a balance between the commercial interests of audit firms and the demand for reliable, transparent business information from society and stakeholders. The outcomes got will expand audit practice in implementing the concept of sustainable development and introducing ESG principles into the business processes of companies. The study may interest national regulators, professional communities, as well as investors and financial market participants.
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