The financial impacts of board mechanisms on performance: The case of listed Moroccan banks

Purpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability. Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted. Results: Internal control systems account for 55.4% of the variations in financial accountability. Specifically, control environment and monitoring controls bear significant effects on financial accountability while control activities do not. Contribution: This is one of the original studies to assess Lira District Local Government. The study validates the contingent theory and extends its application in public administration. Limitations: The input of stakeholders from the community was ignored. Future researchers should consider investigating the role of community participation on the performance of district local governments in Uganda. Keywords: 1. Control activities 2. Control environment 3. Financial accountability 4. Internal control 5. Monitoring of activities

Section: Effect Of Control Environment On Financial Accountabilitymentioning

confidence: 99%

Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda)

Eton

Mwosi²,

Ogwel³

2022

“…Corruption may develop into threats, threats, and extortion from a public official or a customer. It takes place inside the government units in the private and public sectors or outside it (Al-Nawas & Abdul-Jabbar, 2015; Idrissi & Alami, 2021).…”

Section: Concept Of Corruptionmentioning

confidence: 99%

The effect of using the Balanced Scorecard (BSC) on reducing the financial and administrative corruption in Iraqi Government Units

Alamry¹,

Al-Attar

Salih³

2022

Purpose: This research aims to explore the importance application the Balanced Scorecard (BSC) to the accountants and auditors in government units, which in turn contributes to raising the efficiency of scientific and practical performance as one of the fights against financial and administrative corruption suffered by the majority of the government units in Iraq. Research methodology: This research used a statistical method in the analysis and measurement by using (SPSS) program to extract the necessary statistical indicators to determine the impact of the independent variables (BSC) on the dependent variable (financial and administrative corruption). Results: There is a significant correlation between the Balanced Scorecard (BSC) and the professional performance efficiency of accountants and auditors, as well as a significant correlation between the Balanced Scorecard (BSC) and the fight against financial and administrative corruption. Limitations: There is a conflict between legislation, laws, and administrative controls in some measures of the balanced scorecard. Besides that, the lack of transparency and impartiality of the employees responsible for setting the balanced scorecard measures, as well as the other parties Contribution: Find recommended the need to apply the balanced scorecard in the evaluation of the efficiency and improve the performance of the work of accountants and auditors, and the need for government units in the city of Samawah-Iraq, the establishment of training courses, seminars, workshops, and giving lectures specialized in combating financial and administrative corruption that is prevalent in the majority of government units. Keywords: 1. Decision 2. Financial reporting 3. Financial statement 4. Investment 5. Regulatory bodies

“…Today, the company must consider the impact of its activities on all its stakeholders in addition to generating profits on its own (Frimousse & Peretti, 2020). Accounting and/or market indicators can be used to measure financial performance (Aupperle, Carroll, & Hatfield, 1985); (McGuire, Sundgren, & Schneeweis, 1988); (Seifert, Morris, & Bartkus, 2004); (El Idrissi & Alami, 2021). Several authors have questioned CSR's ability to improve financial performance.…”

Section: Focus On Financial Performancementioning

confidence: 99%

Does Innovation Play a Role in the Relationship Between Corporate Social and Financial Performance? A Systematic Literature Review

FALLAHI

Ibenrissoul²,

Amri³

2022

Purpose: This research aims to provide a comprehensive knowledge map of the intellectual structure of the field of study on the role of innovation in shaping the social and financial performance link. Research methodology: Systematic literature review using the SALSA (Search, Appraisal, Synthesis, and Analysis) Method based on a 10-year data set (2012-2021) from the “Google Scholar” database. Results: The findings point to the existence of a positive influence of innovation in linking Corporate Social Performance to firm Financial Performance and reveal the existence of five themes in the research, specifically complementarity between Corporate Social Responsibility and innovation, the special case of small and medium-sized enterprises, and the context of emerging countries. Also, we highlight a lack of research in this field and the theoretical, design, and methodological limitations of previous studies. Limitations: The primary limitation of this study is the small number of studies that address the research question addressed by this systematic literature review, which was generated by the research protocol. Contribution: The study suggests avenues for future research to address the previous shortcomings. Particularly, identifying the condition effects through which innovation may affect the studied relationship. Keywords: 1. Corporate financial performance (CFP) 2. Corporate Social Responsibility (CSR) 3. Innovation 4. Mediation 5. Moderation