Search results

1 – 4 of 4
Per page
102050
Citations:
Loading...
Available. Content available
Article
Publication date: 23 March 2012

Mohammad Alramahi

242

Abstract

Details

Journal of International Trade Law and Policy, vol. 11 no. 1
Type: Research Article
ISSN: 1477-0024

Available. Content available
Article
Publication date: 13 September 2011

548

Abstract

Details

Journal of International Trade Law and Policy, vol. 10 no. 3
Type: Research Article
ISSN: 1477-0024

Access Restricted. View access options
Article
Publication date: 28 January 2025

Mona Kardani Malekinezhad, Fariborz Rahimnia, Ghasem Eslami and Mohammad Mahdi Farahi

Human resource analytics (HRA) has recently received attention. However, its literature remains unknown and scattered due to both limited conceptual lenses and limited…

15

Abstract

Purpose

Human resource analytics (HRA) has recently received attention. However, its literature remains unknown and scattered due to both limited conceptual lenses and limited classification. So, this study is conducted to provide a comprehensive research analysis in this field.

Design/methodology/approach

Accordingly, 107 HRA studies, which were collected according to the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) in the last 14 years (2010–2023), were analyzed in the first using the theory-context-characteristics-methods step to examine the evolution of HRA research. The study also develops a conceptual framework based on socio-technical system theory that shows the antecedents and outcomes of HRA adoption. In the second step, fuzzy Delphi and fuzzy step-wise weight assessment ratio analysis techniques were used to validate and refine the antecedents and outcomes obtained from the first step in such a way that experts’ opinions can be used and the existing knowledge body can be expanded.

Findings

In total, 30 antecedents and outcomes were confirmed based on the consensus of experts. Senior management support was identified as the most important antecedent and achieving organizational strategic outcomes as the most important outcomes of HRA adoption.

Originality/value

The study maps the current state of HRA studies, identifies directions for future studies by providing a state-of-the-art review of theories, antecedents, outcomes, contexts and methodologies and proposes a framework for HR managers and professionals to apply.

Details

Journal of Advances in Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-7981

Keywords

Access Restricted. View access options
Article
Publication date: 23 August 2023

Esraa Esam Alharasis, Hossam Haddad, Mohammad Alhadab, Maha Shehadeh and Elina F. Hasan

This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts…

771

Abstract

Purpose

This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques.

Design/methodology/approach

To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners.

Findings

The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan.

Research limitations/implications

The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan.

Originality/value

The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.

Details

Journal of Financial Reporting and Accounting, vol. 23 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

1 – 4 of 4
Per page
102050