Indonesian Corruption Watch (ICW) research reveals that corruption in Indonesia is mostly carried out by civil servants. An audit report from the Indonesian Supreme Audit Institution also finds local government internal control systems' weaknesses, especially controlling budget execution. This phenomenon is inseparable from the budget actors' decision-making process when preparing a budget. Budget decision making is a crucial process. Budget actors use their preference to choose among priorities and put the programs and activities which they have chosen into the budget. Social exchange such as trust and social ties can restrain budget actor distortion when making a budget decision and improve local government performance. Cultural context, in this research, refers to high context, affects individual behavior, and may influence the budget decision-making process. The result shows that decision making mediates trust and context culture to local government performance. Trust also proven can improve local government performance. Social ties, on the other side, do not have an influence both on decision making and local government performance. When trust has been intertwined among members, social ties no longer have a role in social exchange. Trust is the strongest form of social relation. Trust in this research is also formed because of the figure. A figure holds an important role in high context culture. This research pointed out that decision making by considering social values can make the decision-making process better and even improve local government performance.

This paper examines the selectivity and market timing abilities of Islamic fund managers in the Kingdom of Saudi Arabia (KSA), since the empirical research has yet to explore the profitability and investment risk factors involved. We use a uniquely large set of data for 134 Islamic funds for a period from June 2002 to December 2019, and this was free from any survival bias. We found that Islamic fund managers in the KSA demonstrated good selectivity skills but no market timing ability. We also found that Islamic fund managers in the KSA tend to select companies with aggressive investment patterns despite their low profitability.

Innovative policy and regional management leverages should create the foundations for the “impulse” to form the Ukrainian market of natural gas and its distribution. Efficient and desirable economic reforms in the activity of the gas distribution companies of the Western region of Ukraine will contribute to increasing their competitiveness level by implementing innovative activities. The paper aims to make an integral estimation of the competitive positions of the gas distribution companies that function on the Western Ukrainian market of natural gas distribution among consumers and develop practical recommendations directed at forming and implementing the innovative policy of improving their competitiveness. To achieve the aim, the authors have developed the methodology of calculating the competitiveness level for the gas distribution companies that function on a certain natural gas distribution market of any scale. Based on the results of the conducted research, the paper shows that the competitiveness condition of most gas distribution companies of the Western region of Ukraine is either of critical – І or satisfactory – ІІ levels. Meanwhile, it is worth mentioning that only AT “Chernivtsihaz” is characterized by the highest rate of competitiveness integral estimation among all the companies operating on the market of the natural gas distribution among consumers in the Western region of Ukraine. Therefore, it was identified as level ІІІ – “decent” level, which is the average competitive indicator.

This study aims to examine the relationship between selected contingent factors of Strategic Management Accounting including Costing; Planning; control and performance measurements; Strategic decision - making; Competitor Accounting; Customers Accounting and Business Performance in the context of Sugar Companies in Vietnam. By applying the quantitative data obtained from managers and accountants of the companies, the study provides some evidence supporting the effect of contingent factors on the extent of Strategic Management Accounting usage. The results of the study draw conclusions regarding the effect of Strategic Management Accounting on the Business Performance of the companies as well. From which, the authors suggest some directions to enhance Strategic Management Accounting usage in the companies and solutions to increase their business performance efficiency.

This study examines whether local corporate ownership is associated with audit committee diligence among 431 listed manufactured firms in Saudi Stock Exchange (Tadawul) for the period 2012-2019. Using the complementary hypothesis, this study expected that there is a positive relationship between local corporate ownership and audit committee diligence. The Pooled OLS regression shows that local corporate ownership is positively associated with audit committee diligence. The findings reported by this study have implications for regulators, companies’ management, auditors, and creditors in a manner that they would gain a deeper understanding on how the local corporate ownership impacts the audit committee diligence.

This research intends to examine the effect of pricing bundling capability on price value offerings and marketing performance. It also tests the role of price value offerings as a mediating variable. Price building capacity develops from pricing capability to fill the research gap of its effect on marketing performance. Some studies prove that pricing capability affects performance. On the other hand, some found that it does not and recommend further research to improve this capability in line with the price strategy implemented by the company. Previous research on price strategy focuses on the consumers’ perspective. This study concentrates on the producers’ viewpoint. We collected data from 183 SME’s restaurants’ managers in Purwokerto using structured questionnaires. Structural Equation Model is used to obtain the aim of the research and analyze the measurement and structural model. The result suggests that pricing bundling capability positively affects pricing capacity on marketing performance and price value offerings. It also shows that price value offerings positively affect the marketing performance and that price value offerings mediate the effect of pricing capability on marketing performance. We suggest the SME’s restaurants’ managers pay attention to their pricing bundling capability to increase the price value offerings and marketing performance.

This paper aims to determine the importance and challenges of the reform and transition towards the International Public Sector Accounting Standards’ (IPSASs’) accrual accounting and its implementation in the public sector in Kosovo. A survey obtained primary data from a considerable representative sample of officials from budget organizations and institutions and members of publicly owned enterprises (POEs) and professional societies. The study analyzed the collected data using descriptive statistics, correlation and the Chi-Square and Kruskal–Wallis H tests. The reform contributes significantly to a better decision-making process and the use of public funds. It reflects the true long-term implications of policy decisions and therefore helps governments demonstrate accountability in the use of public funds. Despite the identified challenges, the study justifies the suggested reform in Kosovo. The findings emphasize its importance for improving accountability, transparency and financial management and building public confidence in information and the country’s macro-fiscal sustainability position.

A vibrant banking sector remains instrumental to the stability of every economy. Islamic banks are now considered as iris spuria of the banking industry. Countries such as Saudi Arabia have been hailed as the Islamic banking basin. Nevertheless, how well is this sector growing and performing in Saudi Arabia itself? This motivates us to carry out this study. The current study's key objective was to measure Sharia-compliant banks' efficiency on the CAMEL Framework, a commonly accepted framework for banks' financial health. CAMEL is fundamentally an acronym for which the first letter from the five primary segments of a bank operation is jumbled, i.e. “|C|apital adequacy, |A|sset quality, |M|anagement quality, |E|arnings ability and |L|iquidity”. The system is popularly being used for determining the financial soundness and stability of banks. The current study employs this framework to judge the financial performance of four fully Sharia compliant banks or Islamic banks in Saudi Arabia. The publicly accessible audited data of these banks over ten years was taken for analysis. From the final results of the analysis, it is found that all the banks performed stupendously well on the CAMEL framework. AlRajhi Bank was rated number one of all four Sharia-compliant banks. However other three banks namely Alinma Bank, AlBilad Bank, and Aljazeera bank have also done well and overachieved all the criterion of CAMEL's ranking. However, the study proposes a comparison of Sharia-compliant banks with conventional commercial banks. Moreover, it recommended that more banks should engage in offerings of Sharia based products.

The present study aimed at investigating the impact of liquidity management on profitability in the industrial companies listed on Amman Stock Exchange. Data was obtained from the financial statements of several industrial companies that were listed on Amman Stock Exchange during the period (2010-2018). The data was analyzed through using the SPSS program. The researcher analyzed several financial statements to collect data about liquidity and profitability. It was found that liquidity management affects profitability in the targeted companies.

The purpose of this study was to examine the effect of referent power, expert power, legitimate power, reward power, and coercive power as independent variables on performance improvement and impression management as the dependent variable. This study aims to answer exploratory, descriptive, explanatory, and predictive research using a survey method in the form of a questionnaire containing a list of statements that will be given to respondents to be filled in to obtain information from respondents and data processing using the WarpPLS 5.0 application. The results showed that referent power, reward power, and coercive power affected performance improvement and impression management, while expert power and legitimate power did not affect performance improvement and impression management.