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The current study intends to explore the internal control effectiveness through leadership who follow rules and emphasize accountability with support from management. It also examines the influence of organizational culture. Current research aims to enhance the internal control effectiveness in organizations by examining leadership roles, support from management and organizational culture specifically in the segment of accounting and finance.

The study surveys professionals from the accounting and finance segment to accumulate insights into the influence of leadership, management support and organizational culture on internal control effectiveness. Statistical tools were applied by using the AMOS and SPSS program to draw practical recommendations for the optimization of internal control mechanisms.

The findings direct that internal control effectiveness is positively linked to rule-following and accountability leadership while presenting a negative association with top management support. Prominently, organizational culture demonstrates a central moderating role, highlighting its significant influence on internal control effectiveness.

The study provides real-world insights to aid accounting and finance professionals in implementing effective internal controls. The findings provide actionable recommendations for top management to improve organizational practices and financial processes.

The unique combination of exploring leadership impact, top management support and organizational culture adds value to existing knowledge. The findings provide a novel perspective for practitioners and researchers seeking to enhance internal control mechanisms in organizational settings.

The COVID-19 pandemic offered a unique glimpse into the resilience of construction projects, shedding light on several learning opportunities. The purpose of this paper is to develop propositions for the improvement of resilient performance in construction in the post-pandemic era.

The propositions were developed based on an empirical study in Brazil. Data collection involved the analysis of regulations, interviews with health experts, managers, and workers, in addition to non-participant observations of the use of 37 control practices in 39 construction sites comparing the work-as-imagined and the work-as-done. The practices were classified in a hierarchy of controls.

Seven propositions for the improvement of resilient performance were developed, addressing collaboration between construction companies, slack resources, new health and safety practices, production planning and control, digital technologies, visual management, and organizational culture. These propositions emphasize organizational support for resilience. This is in contrast to the nature of most observed practices (57%) that relied on administrative controls and personal protective equipment, which are measures dependent on behaviors that resemble resilience at the individual level.

Although much has been studied on COVID-19 implications for construction projects, previous empirical studies have not adopted the organizational resilience perspective as the main theoretical background.

This article explores the effects of monetary policy rates and interest rate structures on bank profitability.

We studied 65 Indian commercial banks over time, including economic cycles, consolidation and the Great Financial Crisis. We categorized commercial banks by ownership (public, private or foreign) and predicted how they will react to monetary policy changes. We employed the instrumental variable estimate approach and panel Granger causality tests to give evidence of the direction of causation in the monetary policy and bank performance nexus.

Private and international banks, we believe, are more sensitive to changes in reserve requirements because they are more effective at maintaining statutory reserves. Private and international banks are more susceptible to repo rate fluctuations than state banks. In contrast, public banks are more sensitive to bank rates because they are more likely than private and international banks to use the bank rate window of accommodation.

We studied the impact of monetary policy rates on bank performance within the banking-dominated financial system of an emerging economy – a focus that has not been previously explored. There has been little research into the connection between monetary policy rates and bank performance in emerging markets, notably in India.