Auditors’ professionalism and factors affecting it: insights from Indonesia

Suyono, Eko; Farooque, Omar Al

doi:10.1108/jabs-03-2018-0073

Cited by 11 publications

(19 citation statements)

References 30 publications

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“…Pre-service education (Ro, 2020) and subsequent professional development (CIPC, 2020) are considered to enhance the professionalism required to meet clients’ needs. The use if class and workplace training tasks is consistent with Suyono and Farooque (2019) contention that “professionalism is behaviour that maintains work quality” (p. 545). Abou Arraj (2018) contends that “maintaining a high level of professionalism helps the employees to keep up to work standards, but it may decrease bureaucratic flexibility” (p. 387).…”

Section: Results Of Literature Review and Evident Gapssupporting

confidence: 66%

“…Annisette (2017) observes that professionalization is about the demarcations of boundaries as part of social closure. Suyono and Farooque (2019) consider professionalism as an ethical of occupation because practitioners are expected to comply with the ethical code of conduct. Brint (2015) and Mason (2020) distinguishes professionalism based on specialized expertise from professionalism, focusing on expert knowledge to serve goals defined by the labor marketplace.…”

Section: Results Of Literature Review and Evident Gapsmentioning

confidence: 99%

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The State of Business Rescue Practitioners Professional Accreditation

Ayaya

Pretorius

2021

SAGE Open

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Business rescue practitioners (BRPs) are subject to many allegations of abuse and, therefore, professional accreditation has become a pre-requisite. The Companies and Intellectual Property Commission (CIPC) licensing is linked to multiple professional bodies’ knowledge and practices but is not generic. This study was guided by one key question: What is BRPs’ accreditation’s current state in a multiple professional body occupation? We used data mapped to scholarly and documented policy sources, categorized results from extensive reading, and integrated critical constructs (after the deconstruction of concepts) to yield a conceptual framework to develop a comprehensive understanding of professional accreditation. The results confirm the existence of a legal framework and institutional arrangements that are not coherently applied because of the absence of a professional accreditation framework (PAF). The proposed conceptual framework captures the concepts of the business rescue domain, professionalism, competency, accreditation, and definition of key terms to provide an interpretive approach to the BRPs’ accreditation reality resulting in a PAF based on the integration of BRP tasks and services and accreditation, competency, and professionalism.

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Section: Results Of Literature Review and Evident Gapssupporting

confidence: 66%

Section: Results Of Literature Review and Evident Gapsmentioning

confidence: 99%

The State of Business Rescue Practitioners Professional Accreditation

Ayaya

Pretorius

2021

SAGE Open

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“…Beberapa penelitian terdahulu telah mengkaji secara parsial hubungan Emotional Intelligence, Intellectual Intelligence, Work Experience, Kinerja, dan Profesionalsme terhadap kinerja SDM, hasil penelitian yaitu penelitian yang menyatakan signifikan dan pengaruh positif (Ardiansyah & Sulistiyowati, 2018), (Berliana et al, 2020), (Bili et al, 2018), (Rowe, 2017), (Sitepu et al, 2020), dan studi yang menunjukkan tidak ada pengaruh yang signifikan (Akimas & Bachri, 2016), (Suyono & Farooque, 2019).…”

Section: Pendahuluanunclassified

Mediasi Profesionalisme Tehadap Kinerja Pegawai: Pengaruh Emotional Intelligence, Intellectual Intelligence dan Work Experience

Suciningtyas

Ningsih²

2022

JISS

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The success of the organization is influenced by a process that significantly affects the success of the organization with the roles of managers and workers synergizing with each other to set expectations, evaluate results and reward performance. The purpose of this study was to determine the effect of mediation of professionalism on the effect of emotional intelligence, intellectual intelligence and work experience on employee performance. The data analysis method used is indirect impact analysis and sub-analysis. Section 90 of this research analysis involves government employees at the Pamelang Education and Culture Office. The results of this study have a significant influence between the Emotional Intelligent variable (X1) on the Employee Performance variable (Y), there is a significant influence between the Intellectual Intelligence variable (X2) on the Employee Performance variable (Y), there is a significant influence between the Work Experience variable (X3) on the Employee Performance variable (Y), there is a significant effect between the Emotional Intelligent variable (X1) on the Professionalism variable (Z) as a mediating variable and there is a significant influence between the Intellectual Intelligence variable (X2) on the Professionalism variable (Z) as a mediating variable, there is an influence There is a significant difference between the Work Experience variable (X3) and the Professionalism variable (Z) as a mediating variable in the Pemalang Education and Culture Office, and there is a significant effect between the Professionalism variable (Z) on the Employee Performance variable (Y) at the Pemalang Education and Culture Office. So it can be concluded that knowledge of emotional information and work experience has a direct effect on employee performance. Intellectual emotional intelligence and work experience have an indirect effect on professionalism. Mediation on employee performance. In addition, professionalism has a significant influence on employee performance.

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“…Nguyen et al (2019) quantitatively conducted a survey encompassing 319 IT professionals of Vietnam and concluded that the existence of a considerable relation of organizational culture with the employee innovation and further divulged that five organizational culture’s dimensions are specifically and significantly allied with employee innovation. Suyono and Al Farooque (2019) first surveyed certain public accounting firm auditors in Indonesia in the context of their proficiencies and concluded that organizational culture does not influence auditor’s professionalism.…”

Section: Six Sigma Critical Success Factors: a Literature Reviewmentioning

confidence: 99%

CSFs for Six Sigma implementation: a systematic literature review

Singh¹,

Singh

2020

JABS

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Purpose The success or failure of any Six Sigma program/project depends on some critical factors. The purpose of this paper is to identify and explore critical success factors (CSFs) of Six Sigma from an extensive literature review of research articles published in the context of Six Sigma and propose a categorized list of vital CSFs. Design/methodology/approach The methodology used is the systematic analysis of 64 different research publications and case studies from 34 different journals that are relevant in the context of Six Sigma by filtering, using keywords like Six Sigma and CSFs. This analysis leads to the exploration of a number of CSFs followed by their prioritization by using a Pareto analysis quality tool. These CSFs are then sorted into a proposed list of “vital few” and “useful many” CSFs groups in accordance to their frequency of occurrence. Findings The literature revealed 13 vital CSFs: management involvement and commitment, training, cultural change, communication, customer focus and requirements, organizational infrastructure and resources, project management skills, project prioritization and selection, understanding the Six Sigma methodology, tools and techniques, linking Six Sigma to business strategy, linking Six Sigma to customers, customer focus and requirements, quality data and reporting and linking Six Sigma to suppliers. The consideration of these CSFs will increase the success rates of a Six Sigma program/project in an organization. Research limitations/implications The CSFs extracted spotlight only small and medium enterprises (SMEs) and do not consider large industries. This paper is confined to those articles that argued that the Six Sigma is beneficial to SMEs and does not consider the failure experience of the industries. Originality/value This paper identifies the CSFs for implementing Six Sigma that are comprehensive and potential to address the quality-related issues of industries. This paper also provides an extract of the relevant publishing to both the academicians and practitioners in the field of Six Sigma for implementing Six Sigma framework in an organization. This study is apparently the first of its kind on CSF assessment and categorization.

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Auditors’ professionalism and factors affecting it: insights from Indonesia

Cited by 11 publications

References 30 publications

The State of Business Rescue Practitioners Professional Accreditation

The State of Business Rescue Practitioners Professional Accreditation

Mediasi Profesionalisme Tehadap Kinerja Pegawai: Pengaruh Emotional Intelligence, Intellectual Intelligence dan Work Experience

CSFs for Six Sigma implementation: a systematic literature review

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