Explore the evidence.
Understand the reach.

The main objective of this paper is to investigate the link between customer accounting information and companies' performance in Sultanate of Oman. This is a cross-sectional study with quantitative method where the quantitative data was accumulated through questionnaire. The sample size of 160 usable questionnaires were received from employees work in the banks that are considered as a sample of the current study. The findings show that there is a positive link between the customers' accounting information and the companies’ performance. The findings pointed out that companies' extent of customer accounting information usage have significantly impact the institutional performance. This research is a new in its type to be applied in Sultanate of Oman context via testing the relation between its predictors of customer accounting information features towards their impact on company performance.

This research aims to empirically assess the influence of the budgetary goal clarity and budget evaluation on agency performance accountability. This study was conducted on Local Goverment Organization (OPD) of Blitar Regency. The unit of analysis is 113 employees whose work are related to composing of agency performance accountability. The data was analyzed using SEM-PLS in Smart PLS 3. The results showed that budgetary goal clarity and budget evaluation has positive influence on agency performance accountability. The implementation of budgetary goal clarity and budget evaluation will help agencies in making decisions in relation to achieving accountability for agency performance.

The purpose of this study is to explore the performance measurement approach of small and medium enterprises (SMEs) in the South Durban region of South Africa. It has long been known that small and medium enterprises (SMEs) play an important role in economic growth and income distribution in the world's major economies. However, due to globalisation, the fourth industrial revolution and increased competition from multinationals, South African SMEs face new challenges in measuring their performance. To respond to these challenges, SMEs must adopt efficient and effective performance measurement models. However, currently, according to the researchers, there is no such performance measurement framework. This study aims, among others, to close this gap in the literature. This study uses a deductive, positivist research design to comprehensively explore performance measurement practices in small and medium enterprises (SMEs) in a given region. Based on Morgan's sample size table, size 217 was chosen. The use of financial and non-financial performance measures is preferred by SMEs as it shows better performance compared to only one measure. In addition, the study found a positive correlation between business size and age, indicating that larger businesses tend to be older.The results of this study help to understand the complex relationship between job dimensions, age, and performance, highlighting the importance of choosing appropriate performance measures. Future research is recommended to gain a deeper understanding of these relationships and how they vary across contexts and sectors.

This paper aims to present the development process of a performance appraisal system for a zakat institution using the Objective and Key Results (OKR) framework. Various methods were employed, including observation, documentation, interviews, and focus group discussions with LAZ Sijahtra (anonymous), a university-based zakat institution located in Aceh Province, Indonesia. The province is well-known for its government policy enforcing zakat as a special source of Regional Original Revenue. The study identified four prioritized objectives for LAZ Sijahtra, which included optimizing the collection of Zakat, Infaq, Alms, and Waqf (ZISWAF) funds; enhancing the Cooperation and Network Development Department program; digitizing work activities; and achieving zero-balance ZISWAF, where all generated funds have been distributed. This study contributes to the field by exploring the development of performance measurements in smaller nonprofit organizations and addressing the legitimacy aspects of performance measurement systems. The utilization of the OKR framework in a nonprofit setting is still limited, making this research valuable.

This study examined the efficacy of the internal control systems at a TVET College in the Vhembe district, emphasising the five essential components of an internal control system: the control environment, risk assessment, control activities, information and communication processes, and monitoring. This research utilises a sample of 52 permanent employees. The selected responders possess familiarity with internal control systems and are engaged in the development and execution of the organization's internal control system. Descriptive statistics, including frequencies, percentages, and cumulative percentages, were employed for analysis. The study's findings indicated that the institution's control environment was predominantly effective, whilst the remaining four components of its internal control system were moderately effective. The researcher determined that the institution's internal control system was moderately effective. The findings indicate that TVET College management should prioritise the enhancement of internal control systems to improve operational efficiency and risk management. The research emphasises the necessity for policies that fosters the ongoing enhancement of internal controls, potentially resulting in stronger governance and accountability inside the organisation.

The South African retail sector encounters fierce competition, escalating operational expenses, and swiftly evolving consumer behaviour. In this context, cost efficiency is crucial for maintaining profitability and competitiveness. Notwithstanding these challenges, numerous merchants persist in employing conventional costing systems that depend on generalised allocation bases, such as direct manpower or machine hours, frequently leading to cost distortions and erroneous price decisions. Activity-Based Costing (ABC) presents a more accurate option by elucidating cost drivers and resource utilisation. This study evaluates the efficacy of ABC in improving cost efficiency within South African retail firms by analysing its impact on cost allocation precision, operational performance, and financial decision-making. A mixed-methods research strategy was utilised, integrating quantitative surveys with qualitative interviews to produce a thorough knowledge of ABC implementation. Structured questionnaires distributed to financial managers and cost analysts yielded quantifiable information regarding the correlation between ABC adoption and cost efficiency. Qualitative interviews examined managerial attitudes, implementation obstacles, employee opposition, and organisational preparedness. The research is grounded in a post-positivist framework, emphasising both statistical correlations and practitioner insights to comprehend the operation of ABC within intricate retail contexts. Research demonstrates that ABC enhances cost transparency, pricing precision, and the capacity to attribute costs to certain activities. Retailers employing ABC exhibited enhanced resource alignment and successfully identified and eradicated non-value-adding processes. Nonetheless, considerable obstacles, such as implementation expenses, data intricacy, technological constraints, and reluctance to adapt, were observed, especially among small and medium-sized shops deficient in sophisticated information systems and analytical capabilities. The research underscores the significance of organisational capabilities, digital readiness, and ongoing training for effective ABC implementation. This article analyses how Activity-Based Costing (ABC) might improve cost efficiency in publicly traded South African retail enterprises. The study was theoretically grounded in Cost Behaviour Analysis, the Theory of Constraints, and the Resource-Based View. By integrating cost behaviour, operational bottlenecks, and organisational capabilities into the assessment of Activity-Based Costing (ABC), it contributes to the theoretical framework. The explanatory mixed-method sequential design utilised both survey data (n = 100) and interviews (n = 12). Research demonstrates that Activity-Based Costing significantly impacts cost allocation precision, operational efficacy, and financial outcomes. Regression analysis demonstrates a strong positive link between the adoption of ABC and cost efficiency (b = 0.62, p < 0.01). However, there are difficulties to adoption, including technological limitations, high expenses, and staff resistance. The research will contribute to the strategic cost management literature and provide practical guidance to retail enterprises in emerging economies.

This study aims to identify the activity-based costing (ABC) method and demonstrate its importance in enhancing cost management and achieving operational efficiency from the respondents' perspective. The study problem is that multi-product industrial companies in Iraq suffer from shortcomings in the traditional costing systems used to calculate product costs, which do not accurately reflect the actual costs of products, thus affecting cost management. The importance of this study is demonstrated by highlighting the activity-based costing (ABC) method as a strategic tool to address the challenges that hinder achieving efficiency in cost management. The researcher followed a descriptive analytical approach that combines the theoretical and applied aspects. To address the analytical aspects of the research topic, an electronic questionnaire was distributed to 100 individuals, including financial managers and cost accountants working in multi-product industrial companies in Iraq. 87 valid questionnaires were used for statistical analysis. Through this, the researcher concluded that applying the activity-based costing method in these companies as an alternative to traditional methods helps management in accurately determining administrative decisions regarding cost reduction, improving control over costs, and pricing policies in order to maintain a competitive position in the market and achieve effective cost management and ensure good performance.  

The study's overarching goal is to confirm the reality of internal control system in the Iraqi General Tax Authority's is compatible with the most recent version of the COSO-framework and to measure the impact of adopting its components as evaluation criteria on tax revenues. By surveying a sample of senior and middle management members within the General Tax Authority, the researcher designed a questionnaire containing (93) questions as a means of measuring the study's two variables, the internal control system as the independent factor, with tax revenues serving as the dependent variable, and assessed according to the standards and guidelines of the COSO-framework.  A five-part matrix including "control environment", "risk assessment", "control activities", "information & communication", and "monitoring" formed the basis of the study. The entity under examination had an average level of application of the COSO-framework's internal control elements, according to the study results. Furthermore, it only showed a statistically substantial impact on the control activities and control environment components of the framework, while the remaining components had no significant effect. This may indicate the possibility of functional overlap between them, and that their effect does not appear independently except in actual integration with the rest of the framework components, which is consistent with the integrative nature of the COSO framework. The results also indicate deficiencies in the implementation of some internal control elements, which negatively impacted tax revenues. The study concluded that the Tax Administration must restructure its internal control system by adopting international control frameworks, most notably the COSO-framework. It highlights the importance of issuing formal legislation that imposes on the government sector the necessity of adopting an integrated internal control system that serves as a guide for government units to guarantee the efficacy and efficiency of governance control.      

The aim of this study is to explore the dimensions used to measure the success of MSMEs in Durban Central. Despite the vital role MSMEs play in the area's economic landscape, there is a lack of research on the specific success dimensions used by these businesses. A cross-sectional and descriptive research design was employed for this study, utilising a quantitative approach. 217 MSMEs in the retail sector of Durban Central received structured questionnaires. Statistical analysis, including descriptive and inferential statistics, was conducted using SPSS version 29. The findings suggest that MSMEs in Durban Central predominantly rely on financial metrics, such as turnover/sales and net profit, to measure their success. While financial indicators offer valuable insights into economic viability and financial health, there is a growing recognition of the importance of integrating non-financial metrics, such as customer referrals and product/service innovation, into performance assessment systems. This study contributes to the literature by shedding light on the dimensions used to measure the success of MSMEs in Durban Central, an area where research in this domain is scarce. Through a thorough examination of both financial and non-financial metrics, the study offers a comprehensive understanding of MSME performance evaluation practices in the region. The study recommends the significance of integrating non-financial dimensions into performance assessment systems and provide practical insights for enhancing MSME competitiveness and sustainability in the dynamic business environment of Durban Central.

The research analyzes in depth how Beyond Budgeting influences financial results across the South African non-ferrous metal industry. The research solves the challenge of outdated budget systems alongside marketplace insecurities and operational obstacles in the examined sector. The 60-month period from 2020 through secondary financial statement analysis of non-ferrous metal firms constitutes the research approach. Financial performance analysis used a sample set of statements to conduct t-tests on paired data points for examining budgeting practice associations. Beyond Budgeting brought better revenue results to organizations but proved minimally effective in increasing profitability when associated with growing cost diversity levels. Beyond Budgeting produced enhanced revenue results but did not create substantial changes in operating profit numbers. Traditional budgeting methods proved unfit for handling the changing non-ferrous metal market environment because they produced erroneous financial prediction results. The study findings indicate South African non-ferrous metal firms should implement Beyond Budgeting for their revenue flexibility but must maintain cost control systems for profitability sustainability. Organizations should combine traditional budgeting components with Beyond Budgeting principles to attain financial security as well as market responsiveness according to research findings. Financial managers require training in adaptive budgeting and organizations should install real-time tracking systems which effectively regulate cost variances.