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Available. Open Access. Open Access
Article
Publication date: 3 December 2021

Manale Abdo, Khalil Feghali and Mona Akram Zgheib

This paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies.

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Abstract

Purpose

This paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies.

Design/methodology/approach

The goal of this study is to decide whether there is a connection between “emotional intelligence” and perceived efficacy of “internal control” in Lebanese organizations. For the benefit and purpose of this research, a quantitative methodology will be applied. The data was collected by the use of self-directed and pre-coded questionnaires to test hypotheses made, making it a deductive research.

Findings

The findings showed that the personality traits of the members of the audit team play a key role in cultivating a control climate that is more conducive to effective control. Moreover, personality traits were key in boosting trust and openness in communication that can be seen as antecedents to having a system where all key auditing professionals within the organization can cooperate to boost the effectiveness of the internal control framework. These personality traits amplified the impact of the EI of audit manager on the overall effectiveness of the COSO framework, thus leading to improved efficiency of internal controls.

Research limitations/implications

The exploratory aspect of this study have shown results that are general but create a basis for future comprehensive researches. This study was limited to a relatively small sample, due to the small size of Lebanon and due to the Pandemic that has limited our access to more data. This research did not regulate other relevant variables such as gender, experience, educational level and age. Nevertheless, the importance of the findings is they ascertain that internal control is not a rigid technical function that is primarily concerned with accounting and financial disciplines, rather it extends to organizational psychology and behavior.

Practical implications

The practical implication of studying EM and personality in Lebanese organizations is to describe and understand how it affects the effectiveness of the internal control and thus the survival of the organization. When organizations are aware of such a strong impact, they will try to increase their maturity level in this regard and further seeks more efforts in tackling the EI aspect. As a summary, the practical implication of this paper is to understand how all those variables affect the effectiveness of the internal control and thus the survival of the organization.

Social implications

The subject of this study consists of many human-related aspects such as personality and human behavior. Once these elements are combined with the internal control framework, it will have an added value at the social level by enhancing the behavior of people and their perception of others' emotions and oneself emotions, in addition to improving their performance which reflects on enhancing the overall organizational performance. Studying EI allows to understand and manage emotions in order to create positive social interactions. The benefits of EI are vast in terms of personal, academic and professional success.

Originality/value

Due to the lack of research on this topic, this research will contribute to explore the field. Future studies will benefit from this analysis while using a larger sample. Future work should aim to include not only auditors but all staff of the company. Further research is required to decide whether the results of this analysis are generalized across various positions and industries and to determine whether EI is the only influential aspect involving a significant number of social interactions. In addition, this article can be used as a basis for the implementation of internal control with a COSO framework that involves the EQ of everyone in the organization.

Details

Asian Journal of Accounting Research, vol. 7 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 April 2024

Josephine Ssirimuzaawo, Miph Musoke and Pio Frank Kiyingi

This paper on the prevalence of attention deficit hyperactive disorder (ADHD) in schools holds immense significance due to its unique contribution to the existing body of…

403

Abstract

Purpose

This paper on the prevalence of attention deficit hyperactive disorder (ADHD) in schools holds immense significance due to its unique contribution to the existing body of knowledge. This study stands out as one of the few conducted in Uganda and the entire African continent. The purpose of this study is to establish the prevalence of ADHD symptoms in government primary schools in Wakiso District, Uganda. And also inform educational policies and interventions tailored to address the needs of children with ADHD in Uganda and globally.

Design/methodology/approach

The research paradigm adopted was pragmatism, an explanatory sequential mixed methods approach was used, with a quantitative sample of 1,067 participants (learners), 64 teachers who underwent a series of training to equip them with the necessary knowledge about ADHD filled questionnaires for the 1,067 learners, four teachers selected in each school, one teacher per class and a qualitative sample of 32 teachers and one key informant from 16 primary schools. Random and purposive sampling was used. The strengths and weaknesses of ADHD symptoms and normal behavior scale questionnaire was used for quantitative data collection, while qualitative data was gathered through interviews, observations and focus group discussion.

Findings

The results revealed an overall prevalence of ADHD symptoms of 11.60%, with inattention symptoms being more dominant than hyperactive/impulsivity symptoms (8.82%). There was no significant difference in prevalence between boys and girls, with primary one pupils having the highest prevalence of symptoms and primary four pupils having the lowest. Pupils aged 10–13 may be less susceptible to ADHD symptoms. The most prevalent symptoms were linked to interrupting or intruding behavior, failure to give attention to detail and inability to play quietly. Qualitative data from the key informant’s observations and teacher focus groups supported these findings.

Research limitations/implications

Limited geographic scope: The study was conducted in only one district, Wakiso, in Uganda. However, this district is very densely populated with people from different cultural and economic background, making it representative of the entire country Uganda. While the response rates for both the quantitative and qualitative components were relatively high (95% and 84%, respectively), there is a possibility that those who chose to participate may have different experiences. But the response rate provided sufficient data for analysis according to the researcher.

Practical implications

The researcher recommends that further research is needed in other districts; also, there is a need to develop early intervention strategies for teachers and parents with ADHD children. More research is needed to better understand the primary causes and risk factors associated with ADHD in primary school children.

Originality/value

This study stands out as one of the few conducted in Uganda and the entire African continent on ADHD. By addressing this research gap, the paper adds valuable insights to the field of ADHD research, shedding light on the prevalence of ADHD symptoms, which can be used to investigate the impact of ADHD on academic performance within the Ugandan education system further. The findings of this study have the potential to inform educational policies and interventions tailored to address the needs of children with ADHD in Africa and beyond.

Details

Quality Education for All, vol. 1 no. 1
Type: Research Article
ISSN: 2976-9310

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