The paper examines the impact of COVID-19 on competitiveness and how organizational commitment and productivity have changed as a result of changes in processes, practices, or regulations. This paper analyses how employees fared during COVID in two countries, namely Afghanistan and India and the impact on organizational commitment and productivity. The research paper is based on secondary data and conceptual analysis of COVID-19 conditions or how this covetous environment affects their competitors, work environment, or fight for their rights. Moreover, the authors delved into how human capital management lead to organizational efficiency. Factors like (1) workplace safety, (2) targeted recruitment, (3) self-managed decision-making teams and decentralization, and (4) pay policy were all investigated. Employee engagement is widely assumed to influence organizational commitment, employee productivity, employee dedication, and, most importantly, it will generate comparative advantages for organizations. The primary goal of this research was to discover how people work efficiently and effectively with commitment and dedication during COVID-19.

Customer relationship management is not a project but is a strategy that every business aims to realize and manage the needs of current and potential customers of the company. This research aims to identify the factors that affect Customer Relationship Management, to provide a more detailed analysis of the importance of customer relationship management, how much businesses invest in meeting customer needs, whether they use the right methods to maintain customers. Through this research we have managed to identify several factors that affect the management of consumer behavior. Where intelligent customer management and care generates two main benefits for companies; reducing marketing costs and better penetration to customers. This paper contains theoretical and practical part including literature of various local and foreign authors and scientific publications. Also, the remarks and suggestions given by various local and international authors and organizations, relevant literature and reports, various research articles and other data are critically analyzed. The findings from this scientific research paper will be a good guide for the research of all researchers and a contribution to enrich the international scientific literature.

Purpose: The study sought to identify and measure the tax compliance costs incurred by SMEs in Ghana. It further sought to ascertain the compliance benefits earned by taxpayers. Methodology: Data was collected through a self-administered survey of 116 SMEs in five regions in Ghana. Findings: The study found that SMEs incur a gross compliance cost of GHC2 315 annually (excluding technological cost) or GHC4 687 where technological cost is included. The breakdown of the gross TCC by components showed the Internal Cost of GHC1 048, Incidental Cost of GHC121 and External Cost of GHC1 146. This study could not estimate the tax compliance benefits, even though most of the respondents agreed to the existence of benefits irrespective of their size. Small businesses were found to spend mostly on tax computational activities while medium and larger firms spent on tax planning activities. The results also depict the regressive nature of income tax in Ghana. Originality/Value: Very little is known about the magnitude of resource SMEs in Ghana devote to complying with tax. The paper thus provides a reference point for tax compliance cost against which future studies and improvement to the tax system could be measured. This study fills the literature gap on TCC in Ghana.

To protect against risks arising from fluctuations in spot prices and better manage risk, investors might evaluate futures markets. The role of price discovery in the futures markets and the possibility of reducing certain risks increase the importance of researching the relationship between spot and futures prices. This study aims to determine whether there is a relationship between the Bitcoin spot prices and the Bitcoin futures prices. To this end, the relationship between the two markets is analyzed using Johansen Cointegration analysis and Vector Error Correction Model (VECM) using the daily data of the period 02.23.2017 – 08.31.2021. Unit root tests show that each series are not stationary at the level values and that the first differences of the series are stationary. The results of the cointegration analysis show that there is a long-term equilibrium relationship between the bitcoin spot market and the bitcoin futures market, and it is a single cointegration vector. The Granger causality test based on the vector error correction model was used to determine the causality relationship between the series. It has been determined  that there is a unidirectional causality relationship from the Bitcoin spot market to the Bitcoin futures market. Bitcoin is a new financial tool that attracts the attention of investors. Investors make transactions on Bitcoin for speculative purposes. Therefore, unlike other investment instruments, spot prices in the bitcoin market affect futures prices.

DEA is a frequently used non-parametric methodology for measuring the relative efficiency of Decision-Making Units (DMUs) that use the same inputs to produce the same outputs. Emrouznejad and Yang (2018) provided a literature survey on DEA with 10,300 peer-reviewed journal articles from 1978 to the end of 2016. Our article focuses on DEA applications in the insurance industry in convergence with the existing relevant literature as Kaffash et al (2020), who have surveyed 132 DEA articles in the insurance industry for the period from 1993 to 2018. We include particular keyword analyses necessary to identify research hotspots in different periods. This article aims to conduct a bibliometric analysis of DEA-published documents (articles in journals and book chapters) in the insurance industry from 1993 to 2021, focusing on identifying research hotspots based on keyword co-occurrence analysis. We have analyzed published documents from relevant databases, such as Scopus, Web of Science, Ebsco and ProQuest. We use descriptive analytics and text mining as the main methods in our analysis. We provide descriptive statistics for articles per year and category of the insurance industry, geographical distribution, top five journals and authors by citations, and citation analysis. An additional qualitative factor of our article is in-depth keyword cooccurrence analysis by using text mining to identify research hotspots in the insurance industry. Our analysis aims to contribute to researchers and insurance practitioners as an empirical and applicative point for initiating and developing research.

There is no agreed and precise definition of the concept of financial failure. This situation causes the studies of the concept to be associated with bankruptcies. Although not every company experiencing financial failure goes bankrupt, it can be noted that economic fluctuations that happen on a global scale cause many companies to face the risk of financial failure and even bankruptcy. Furthermore, the COVID-19 pandemic has also affected the economic policies of countries and thus affected the operations of companies. This study aims to analyze the financial failure risk of Borsa İstanbul (BIST) manufacturing companies before and after COVID-19. In the research, financial statements of BIST manufacturing industry companies published quarterly between the years 2019-2020 were used. Within the scope of the research, the quarterly financial statements of 146 BIST companies listed in the manufacturing industry for the years 2019-2020 were analyzed with the financial failure models of Altman (1968), Springate (1978), Taffler (1983) and Zmijewski (1984).

Artificial Intelligence (AI) is rapidly transforming the global financial services industry. The new digitalization model is powered by artificial intelligence technology, and AI has the potential to disrupt and refine the existing financial services industry. The increasing amount of data in banking has revealed the need for fast and reliable service. Banks are financial service organizations that have used AI effectively in recent years. This paper reveals the general profile of artificial intelligence adoption by banks. Based on the evidence from all 17 banks operating in the Afyonkarahisar province of Turkey, it is concluded that AI technologies are applied in almost every area of the banking sector to improve the overall service offered. Moreover, the use of AI is evaluated as a potential that provides ease of use and reduces costs. As for the operations in future, the participants think AI will provide high levels of benefit to banks in their financial services in the incoming years. Given no similar study, this study appears to provide an original contribution to the literature regarding the use of AI in banking services within the Turkish context.

The Covid-19 virus, which emerged in Wuhan, China, in December 2019, spread all over the world in 2020, bringing commercial, social and economic life to a standstill. Governments have applied many support practices to reduce the impact of the virus on the economy. With public banks'  social life support loans, those who lost their income due to the pandemic were supported. In 2020, when the most intense  effects of the Covid-19 pandemic were experienced, public banks' loan and deposit volumes grew significantly. Banks profit by using the deposits they hold or collect as loans. Therefore, the efficiency of fiscal and monetary policies is increased through banks. The study aims to investigate whether the Covid-19 pandemic has caused a change in the clustering of banks by using the financial and size data of the deposit banks in the BIST Liquid Bank Index. The study tried to determine which banks included in the Borsa İstanbul (BIST) Liquid Bank Index were clustered using the values published in the 2019 and 2020 year- end annual reports. Cluster analysis was applied using the SPSS program. The study's findings determined that the pandemic process affected the clustering of banks and that public banks were in a different cluster compared to 2019.

Revenue mobilization is critical for community-managed water systems to overcome financial constraints and to achieve financial sustainability. Using data from beneficiaries of a community managed water supply system in Ghana, we employed descriptive statistics, chi-square, perception index and document review of the system’s financial reports to assess beneficiaries’ views and perception on revenue mobilization for operations and maintenance, system expansion as well as sustainability of the project. The results showed that revenue mobilization for sustainability of operations and maintenance is significantly influenced by water connection type and religion while marital status, age and income of beneficiaries determine sustainability of the project’s expansion. The findings further revealed a significant relationship between sustainability of replacement of the project’s accessories and water connection type as well as gender, marital status, age and income of beneficiaries. The average perception index of 3.2 showed that beneficiaries perceived revenue mobilization as very good for replacing the water system’s accessories. Revenue mobilization is able to support the water system’s expansion to help meet the increasing water demands. In addition, with an average perception index of 3.6, the beneficiaries’ perception was that revenue was enough to fund operations and maintenance. Furthermore, the document review of the system’s financial reports confirmed beneficiaries’ perception of sufficiency of revenue for operations and maintenance. Finally, we found weaknesses in revenue mobilization with over 40% of bills in arrears, mostly from private users. To build resilience to the financial challenge with enhanced innovations, the study recommends the institution of effective debt recovery strategies such as the provision of pre-paid metering for private users, similar to the public standpipe pay-as-you-fetch system as well as the introduction of smart tap technology for public standpipes in community-managed water supply systems.

Organic certification, especially for smallholders, often uses group certification procedures. An internal control system (ICS) visits all farmers, and then the external certification body (CB) inspects a sample to assess the ICS’ performance. Harmonised methods for measuring the ICS’ reliability are missing so far. Here, we define criteria of “ICS performance”, propose a new procedure for quantifying this performance and, based on this procedure, suggest that the sample size can be determined using classical statistical methods for survey sampling, instead of using the square root or a percentage of group size as in current practice.

Purpose: The main objective of this study is to measure the effect of managerial ability on financial reporting timeliness in Egypt. Methodology: We analyzed a sample of Egyptian firms listed on the EGX100 index, the final sample was 62 firms during the period 2014 - 2018, we measured managerial ability depending on data envelope analysis (DEA) presented by Demerjian et al. (2012). The data was analyzed through the OLS method. Findings: Under the resource-based theory, we expect that higher ability managers own the utmost human capital, they are more able to maintain good internal control systems and provide higher earnings quality. Consequently, we predict that higher ability managers provide financial statements in a timely manner. The results confirm a negative relationship between managerial ability and financial reporting lag. Originality/Value: Our results provide insights to researchers, investors, regulators, auditors, and other stakeholders in emerging economies to understand and perceivetheimplicationsofmanagerialabilityonfinancial reportingtimeliness.

Purpose: This paper sought to investigate the applicability of the course experience questionnaire through its implementation of accounting students in Saudi universities.

Methodology: Between a three-month period (January 2020-march 2020) which marks the 2019/2020 session in the Saudi higher education system, a total of 396 accounting students at 7 Saudi state universities. The instrument reliability and validity was assessed using exploratory factor analysis. Internal consistency was measured using Cronbach’s alpha. Criterion validity was assessed by examining the correlation between CEQ scales and one single item of Overall Satisfaction Scale and examined the correlation coefficient between sub-scales using Pearson’s bivariate correlation analysis.

Findings: A four-factor model supported an adequate fit with the data. The findings showed good internal consistency reliability of the instrument as a whole. While four of the five sub-scales of the CEQ showed good internal consistency reliability, just one subscale showed unsatisfactory reliability. The following results were obtained for the four-factor model: Values of sampling appropriateness (KMO = 0.948) and Bartlett test of sphericity (x2 = 4575,038, p < 0.001). The findings of the present study showed the inapplicability of the CEQ in accounting education due to the low reliability of Clear goals and standards and unstable factor of Appropriate workload.

Originality/Value: This study is meant to take advantage of the Australian experience to apply the CEQ as a measure of perceived course quality so as to help the HEIs in planning a better model of both courses and institutions in Saudi. The present study suggests the need for further studies of the CEQ for application in several majors. So, the expansion of the study population in future research to include several majors can further validate the factor structure of the CEQ for use in Saudi and as benchmarking in the Middle East.

Purpose: This study is to examine the private sector demand for CFOs with certain professional accountancy bodies’ qualification in Nigeria’s listed companies from 2012 to 2018, inclusive. Design/methodology/approach: The population of this study comprises non-financial services companies quoted on the Nigerian Stock Exchange. Purposive sampling method was used to select the 49 sample used for the research. Research data were tested using non-parametric statistics and simple regression model. Findings: Results from non-parametric statistics suggest that 89% of all CFOs are ICAN qualified; about 98% of the Nigerian CFOs are ICAN qualified while about 13% of the foreign CFOs hold the ICAN qualification. The evidence further suggests that the ICAN qualification is statistically different from that of non-ICAN qualification. Finally, the evidence indicates that CFOs’ nationalities positively and significantly influence their affiliations. Practical Implications: The paper recommends that ICAN should be empowered to regulate the accountancy profession in Nigeria. In the alternative there should be created a consortium of accountancy bodies to regulate the accountancy profession in Nigeria. Originality/value: This is the first empirical paper to examine the demand for CFOs in private listed companies in Nigeria, and the first to link CFOs nationalities and CFOs affiliations with professional accountancy bodies in Nigeria.

Purpose: The purpose of this study is to analyze in detail one of the new cost approaches, time driven activity-based costing (TDABC), and in this context the cost of a mold manufacturing company is analyzed.

Methodology: For this research, we used primary and secondary sources. Direct observation, interviews with relevant departments and computer analysis methods were used as data collection method. A software and online database especially developed for the project was used in order to ease data collection.

Findings: Different than traditional volume-based cost methods, with TDABC, based on data analysis, we have identified idle capacities for each department. Which means, TDABC method can be used as an effective management tool as well as for financial reporting purposes.

Originality/Value: This paper aims to provide empirical evidence in the implementation of TDABC in project-based manufacturing industry, especially in mold sector and give a contribution to researchers in this field.

Purpose: This study was conducted to examine the impact of corporate governance and CEO’s reputation toward value relevance. This study also examines how CEO’s reputation moderates the impact of corporate governance toward value relevance. The object of this research are banks that listed in Bursa Efek Indonesia (BEI) from 2016 and 2019. Design/methodology/approach: The purposive sampling method is used to select the research sample. The study use SmartPLS program to analyze data. The measurement of value relevance are share price, earning per share and net asset value per share. This study used board size, board independence, board activity, board gender diversity and staggered board to measure corporate governance. CEO’s reputation index is used to measure CEO’s reputation. Findings: The results of this study show that by maximizing the board size can improve the value relevance of banks at Indonesia. Practical implications: These findings will be very helpful to management to increase the company's value relevance by managing board of directors. Originality/value: This article provides a new insight of value relevance research as to how CEO’s reputation moderates the impact of corporate governance to value relevance.

Purpose: This paper proposes a management accounting framework for Small and Medium Enterprises (SMEs) operating in developing countries. The development of the framework was motivated by the existing low uptake of management accounting and inconsistent use of Management Accounting Practices (MAPs) by SMEs, especially in emerging economies. The model framework advanced in this paper is meant to regularise and systematise the use of MAPs by SMEs.

Methodology: The study adopted a qualitative research approach using semi-structured interviews. A total of thirteen focus group meetings, nineteen face-to-face in-depth interviews and twenty-one key informant interviews were conducted in five provinces in Zimbabwe. Data was analysed following a reflexive thematic analysis through content analysis using Atlas. ti.

Findings: The paper proposed a six staged systematic implementation method that makes the application of MAPs less cumbersome and easy to implement. The framework can be applied to other similar contexts in the Global South. It is highly recommended that SMEs should apply management accounting as it use promotes competitive advantage and success for an entity.

Originality/Value: The framework is envisaged to increase the usage of management accounting among SMEs as well as reducing inconsistencies in the application of MAPs among SMEs.

Purpose: This study seeks to assess how data analytics (DA) can be implemented within the scope of Maltese external public sector audits in order to enhance the value obtained from these audits. We herein explore the use of descriptive, diagnostic, predictive and prescriptive DA within Malta’s National Audit Office (NAO). The research follows a mixed methodology approach. Empirical evidence was gathered through the conduct of semi-structured interviews and the distribution of questionnaires to NAO auditors across all audit units. The findings indicate that that while the NAO has started to integrate DA in its operations, the use of DA by the Office is still limited. The study suggests that all units across the NAO stand to benefit from the implementation of DA. In order for the NAO to take advantage of DA, the Office should fully commit to making the necessary investments to prepare for the future of auditing. Additionally, a DA strategy, which maps out the direction the NAO intends to take, should be drawn up, addressing the immediatie, medium and long-term. Training for NAO auditors is also key for addressing any lack of expertise in this area. The study aims to shed light on how Supreme Audit Institutions can incorporate DA into their operations, in order to increase the efficiency, effectiveness as well as the level of insights gained from the audits they carry out.

Purpose: This study aims to investigate the causal relationships between Bitcoin prices and developed and developing country stock markets.

Design/methodology/approach: In the analysis part of the study, the causality test developed by Hacker and Hatemi (2006) was used to identify the causality relationship between Bitcoin and developed and developing country stock markets. Findings: As a result of the analysis, a two-way causality was found between BTC and DJI, among the developed country stock markets. On the other hand, there was a causality relationship from FCHI to BTC, while there was no causality from BTC to FCHI. There was a causality relationship from BTC to N225, while there was no causality from N225 to BTC. Finally, no causality relationship was found between DAX and BTC. Looking at the developing country stock markets, however, there was no causality relationship from BIST to BTC, there was a causality relationship from BTC to BIST. There was no causality relationship from BVSP to BTC, but there was a causality relationship from BTC to BVSP. There was no causality from MOEX to BTC, but there was a causality relationship from BTC to MOEX. There was no causality from BSE to BTC, but it was found that there was a causality relationship from BTC to BSE. As can be seen from the results, it is seen that Bitcoin prices are the cause of the stock markets of developing countries. It has been determined that Bitcoin historical values are effective on BIST, BOVESPA, MOEX Russia and BSE Sensex 30. The findings of the study were discussed in the results section. Originality/value: It is of great importance for investors to follow the developments in the stock market indices subject to researchsimultaneouslywiththeBitcoinprices.Itisimportant that investors who will invest in these markets do not ignore the relationship between these markets in portfolio diversification.

Purpose: This study investigated, from a practice-theory perspective, whether audit committee best practice influences sound governance, applying the proxy of the external audit outcome.

Methodology: Binary logistic analysis was applied to determine a relationship between audit committee best practice and the external audit outcome, within a sample of South African private sector and public sector organisations, employing optimal scaling to reduce the items to a workable number of variables.

Findings: The results indicated that there is a statistically significant relationship between some audit committee ‘best practice’ practices and the external audit outcome – supporting practice theory.

Originality/Value: Although studies have investigated the relationship between certain audit committee characteristics and the external audit outcome, no study could be found where the influence of audit committee best practice on the external audit outcome was examined, supporting the worth of an effective audit committee in a time of regular corporate failures.