The Factors Influencing Managerial Performance and Their Effect on Financial Accountability

Kawatu, Freddy Semuel; Kewo, Cecilia Lelly

doi:10.32479/ijefi.8551

Cited by 7 publications

(9 citation statements)

References 10 publications

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“…Thus, this finding supports previous studies such as Bowrin (2004) and Saxton et al (2012), where there is an existence of such an indirect relationship between financial management practices and accountability. This empirical finding is also consistent with previous studies, which also found the mediating effect of internal control between financial management practices such as financial disclosure and financial performance on accountability (Kawatu and Kewo, 2019; Rafindadi and Olanrewaju, 2019).…”

Section: Resultssupporting

confidence: 92%

The impact of financial management practices on accountability of Islamic social enterprise (ISE)

Kamaruddin

Auzair²

2022

IMEFM

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Purpose This study aims to examine the role of financial management practices, which consist of financial disclosure, internal control, financial planning and budgeting and financial performance on Islamic social enterprises’ (ISEs) accountability. Design/methodology/approach Questionnaires were administered to financial officers of 102 Malaysian ISEs. Findings were analysed using Smart-PLS to examine the relationships between financial management practices and accountability. Findings Results of this study indicate a direct relationship exists between internal control and accountability. Relationships between other financial management practices and accountability are indirect through internal control. Hence, the data demonstrates that internal control has a mediating role on other financial management practices, which are financial disclosure and financial performance management with the accountability of ISEs. Research limitations/implications This study has implicated the significant role of financial management practices in ISEs in the pursuance of their accountability especially internal control to achieve public trust. Practical implications Appropriate financial management practices, especially internal control, are essential for the ISEs to achieve good accountability. Originality/value This study contributes to the field of management and social accounting by providing empirical evidence on ISE practices specifically on financial management practices and accountability. This framework thus presents among the early attempts in studying accountability issues in ISEs.

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Section: Resultssupporting

confidence: 92%

The impact of financial management practices on accountability of Islamic social enterprise (ISE)

Kamaruddin

Auzair²

2022

IMEFM

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“…According with the partial least square (PLS) analysis, this study shows that internal control has a positive effect on performance accountability. This study was corespondingly to previous research that internal control has a significant influence on performance accountability (Manullang & Abdullah, 2019;Fitrawati dkk, 2017;Kawatu & Kewo, 2019;Aprilianti et al, 2020;Tran et al, 2020). The First hypothesis (H1) in the study was accepted.…”

Section: Discussionsupporting

confidence: 55%

“…The internal control process provides guarantees for the management of resources economically, efficiently and effectively, ultimately impacting on improving performance accountability (Aprilianti et al, 2020). Internal control has a positive effect on performance accountability (Manullang & Abdullah, 2019;Fitrawati et al, 2017;Kawatu & Kewo, 2019;Aprilianti et al, 2020;Tran et al, 2020). Ningtyas et al, (2019) conducted research on local government, stating that internal control does not have a significant influence on performance accountability.…”

Section: Introductionmentioning

confidence: 99%

Neo-Patrimonialism and Isomorphism in Moderating the Influence of Internal Control on Performance Accountability

Sukmajati¹,

Rohmat²,

Edy³

2021

seocology

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This research discusses the issue of the influence of internal control on performance accountability. Bureaucracy reform in Indonesia has entered the new round with regulation of the minister of administrative reform and Bureaucratic Reform No. 25 of 2020 on the Road Map of bureaucratic reform in 2020-2025. The research measures how far the readiness of the National Civil Service Agency (BKN) in realizing performance accountability through internal control. The researcha also takes the institutional theory approach of isomorphism and neo-patrimonialism theory as a development of previous research and is a novelty in this research. The sample processed was 99 respondents are APIP (Aparatur pengawas internal pemerintah) in BKN. Data processing using Structure equation Modeling (SEM) with Partial Least Square (PLS) approach. The results of the study are controlling positively on performance accountability. Mimetic and Normative Isomorphism moderate the influence of internal control on performance accountability. coersive isomorphism and Neo-patrimonialism do not moderate the influence of internal control on performance accountability.

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“…The results of previous studies explain that the internal control system affects the accountability of village fund allocation management (Azizah et al, 2015;Kawatu & Kewo, 2019;Antika et al, 2020). The internal control system must contain reconciliation procedures between budgeted financial transaction data and the realized budget to improve village fund accountability.…”

Section: Hypotheses Development Relationship Between Internal Control...mentioning

confidence: 98%

Which One Is More Important: Internal Control System or Financial Report Accessibility?

Budiarto¹,

Zulaika²

2022

JAKO

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Research Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention. Research Method. Data were obtained by distributing 152 questionnaires directly (offline) to 38 villages in Sleman Regency. The data is processed using Structural Equation Model (SEM) with Smart-PLS. Research Result and Findings. The results showed that the internal control system and the accessibility of financial reports affected the accountability of village financial management. In addition, village financial management accountability affects fraud prevention. The research implies that the village government can improve supervision and transparency so that the community believes that village funds are appropriately.

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The Factors Influencing Managerial Performance and Their Effect on Financial Accountability

Cited by 7 publications

References 10 publications

The impact of financial management practices on accountability of Islamic social enterprise (ISE)

The impact of financial management practices on accountability of Islamic social enterprise (ISE)

Neo-Patrimonialism and Isomorphism in Moderating the Influence of Internal Control on Performance Accountability

Which One Is More Important: Internal Control System or Financial Report Accessibility?

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