Yazar "Ahmed, Essia Ries" seçeneğine göre listele

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    DETERMINING FACTORS AND IT ADOPTION BY AUDITING LIMITED LIABILITY PARTNERSHIPS: MEDIATING EFFECT OF IT CONFIDENCE
    (Iium Press, 2023) Thottoli, Mohammed Muneerali; Ahmed, Essia Ries
    This research study examines the effect of information technology (IT) determining factors (IT awareness and IT proficiency) and IT adoption by auditing Limited Liability Partnerships (LLPs). This study also examines the mediating effect of IT confidence on the link between the determining factors and IT adoption by auditing LLPs. Data were gathered from 143 partners who are practicing chartered accountants registered as LLPs located in Kerala, India. The conceptual model is tested using structural equation modeling based on partial least squares. The findings confirm the direct effect of IT awareness, IT confidence on IT adoption as well as the mediating effects of IT confidence on the relationship between IT proficiency and IT adoption by auditing LLPs. The research study is performed only in the Indian LLPs perspective and future studies can be performed in other nations as well to generalize the findings. The findings of this research study can be used to guide practicing chartered accountants registered as LLPs, governing bodies of practicing auditors, and software developers while expanding the IT adoption by auditing LLPs. The determining factors of IT adoption have great potential for auditors of practicing firms for transforming from manual audits by adopting IT-enabled auditing tools to facilitate their audit services. The present research study gives valuable insight into the critical mediating role of IT proficiency and other IT variables as activating factors that impact auditing practice efficiency of auditing LLPs.
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    Entrepreneurial activities, innovation, and job creation: the role of demographics and creativity as moderators
    (Emerald Group Publishing Ltd, 2023) Al Alawi, Abrar Mohammed; Al Kindi, Kawther; Al Shukaili, Abdullah; Ahmed, Essia Ries
    PurposeThis study aims to explore the influence of innovation in entrepreneurial activities and job creation, examine the influence of innovation in entrepreneurial activities on jobs creation and investigate the moderating influence of entrepreneurial characteristics between entrepreneurial activity, innovation and job creation.Design/methodology/approachThe data was collected from Oman Global Entrepreneurship Monitor data 2020. Sample of 2,000 individuals was involved in entrepreneurial activities. SPSS and PLS software were used to test the structural model and research hypothesis.FindingsThe results revealed that innovation affects the level of created jobs. Entrepreneurial activity has a significant influence on innovation, jobs created and an indirect effect on jobs created through the mediating influence of innovation. All direct and indirect relationships of entrepreneurial activity and innovation with the expected jobs are insignificant. The findings demonstrate that demographics moderate the relationship between entrepreneurial activity and innovation.Research limitations/implicationsThe study outcomes will be useful for policymakers to understand the innovation types in entrepreneurial activities and whether these enterprises can create future jobs.Practical implicationsThe findings will help entrepreneurial ecosystems and managers to strengthen their business ventures using innovative business models.Social implicationsThis research will provide decision-makers with mechanism on how better business environment will benefit stakeholders.Originality/valueWhile this topic is widely investigated in developed countries, little is known about the impact of innovation on entrepreneurial activities in creating jobs in developing countries. This research contributes to entrepreneurship innovation and institutional theory literature by understanding the role of the entrepreneurship conditions framework that support the jobs creation.
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    MANAGEMENT OF INNOVATIONS IN THE ENVIRONMENTAL, SOCIAL, AND GOVERNANCE SCORES AND SUSTAINABILITY PERFORMANCE THROUGH ESG DISCLOSURE: EVIDENCE FROM EMERGING MARKETS
    (Sumy State Univ, Dept Marketing & Management Innovative Activity, 2023) Ahmed, Essia Ries; Alabdullah, Tariq Tawfeeq Yousif; Akyurek, Mustafa
    Based on managerial accounting, Ratings for the environment, society, and governance (ESG) are now crucial measures for assessing how corporations behave with respect to sustainability. This study aims to present research in the managerial accounting and innovation field to determine how industrial firms' sustainability performance and associated ESG scores relate to one another. This study especially evaluates the management of innovations in the manufacturing industry in terms of Turkey's ESG performance ratings based on Refinitiv Eikon's listing. To examine the association between the management of innovations in industrial firms' overall sustainability performance and ESG scores, hypotheses were developed and tested. Cutting-edge Smart-PLS 4.0 software was used to carry out a rigorous partial least squares (PLS) analysis together with conventional bootstrapping to accomplish these goals. The results show that the management of innovations in Turkey's manufacturing sector's sustainability performance is strongly impacted by all ESG issues (social, governance, and environmental scores), which makes it a vital issue from the perspective of the managerial accounting field. The present research emphasizes the management of innovations as a crucial part of determining the sustainability of the industrial sector's environment. The assignment of goals when conducting planning and policy making should appropriately take into account ESG-related factors, according to the key findings of this study. Industrial firms can improve their overall sustainability performance and make good contributions to the well-being of innovations, the environment and society while upholding sound governance standards by incorporating ESG concepts into decision-making processes. For the purpose of developing strategies that balance economic growth with sustainable development objectives, this research offers insightful information to industrial executives and legislators.