This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.
The study, focusing on Malaysian managers, employs a two-round Delphi research methodology to identify and rank variables influencing their emotional intelligence at work. The research is structured into five key areas, with factors ranked in ascending order of significance. Empathy and emotional resilience are deemed the most important, followed by emotional and self-awareness, work-life balance and stress management, social awareness and relationship management, learning and development, adaptability and continuous improvement, cultural and organizational dynamics, experience, and age. This study sheds light on the variables impacting Malaysian managers’ emotional intelligence skills and provides a ranking of key factors essential for successful development. It not only offers crucial guidance for personal and professional balance but also provides insightful recommendations for understanding and enhancing emotional intelligence skills in the workplace for Malaysian managers and organizations.
Managerial coaching in training programs is an important management style that fosters effective communication between immediate supervisors and employees in sustainable organizations. This study assesses the relationship between managerial coaching in training programmes, green motivation and employee green behaviour. A questionnaire was used to collect data from employees across various positions in five public organisations in Malaysia. SmartPLS software was employed to evaluate the measurement model, structural model and test research hypotheses. The SmartPLS path model analysis results reveal that the influence of managerial coaching in training programmes on employee green behaviour is indirectly affected by green motivation. The study’s findings suggest that consistent implementation of managerial coaching in training programmes by immediate supervisors managing training activities can instigate green motivation in employees, subsequently motivating them to enhance their green behaviour. These findings provide valuable insights for practitioners, helping them understand the nuances of green motivation in training programmes and develop strategic action plans to enhance managerial coaching in training programmes. It, in turn, contributes to achieving and sustaining organisational goals and strategies in the era of globalisation and the knowledge-based economy.
The purpose of this study is to explore the client service experience of medicaid case managers in Korea and prepare health protection measures. The research method was in-depth interviews, and data was collected twice in total from 04 September to 06 September, 2023. The study participants were five medicaid care managers belonging to cities, counties, and districts across the country. As a result of this study, participants experienced problem behaviors such as unreasonable demands, verbal abuse and assault, a threatening environment, a passive attitude toward expressing emotions, and a defensive attitude when performing work. In addition, the participants appeared to be unaware of the organization’s management policy, the absence of a healing program for health disorders, and the follow-up management system to resolve client problem behavior. In conclusion, the organization must establish a safety and health management policy, establish a grievance handling committee, conduct safety and health education, investigate job stress and prepare countermeasures, prepare follow-up measures to protect health, and prepare a job stress relief program.
What personal competences of successful project managers are determined by their former career as an elite athlete? To answer the question, comprehensive research is carried out, implemented as part of the EEIG-EU/P-Kr/06.12/23 project. The primary aim is to establish conclusively which particular personality traits, identified and analysed using the Big Five Inventory-2 and supplemented by structured interviews, directly contribute to the success of former elite athletes transitioning into roles as effective project managers. We found that successful project managers who were also elite athletes possess personality traits that can be identified as positive determinants of success in either sport or professional careers. Among these personality traits, we can include a low level of neuroticism and a high level of conscientiousness, then extraversion and agreeableness. This paper contributes to a nuanced understanding of how the realms of sports and management intersect and overlap. The presented paper can serve as a basis for further research in the field of personality psychology and management studies.
Praxeology is the study of practice, i.e., human activity, primarily in the context of its rationality. The study of manager’s praxeological activity from the point of view of management theory is an important direction of modern science, since it contributes not only to improving the management effectiveness in an organization, but also to the development of new managerial concepts and techniques. In the article, the authors’ concept of praxeological managerial activity is proposed based on the analysis of existing scientific approaches to praxeology. An extended list of criteria for the manager’s praxeological activity efficiency was developed. These criteria include performance, productivity, accuracy of the decisions taken, purposefulness, reliability, innovativeness, quality, and ethics. The authors’ model of the manager’s praxeological activity includes the following elements: a subject (a manager), an object (a company, its staff and activities, etc.), motives (success, growth, profit, etc.), the goal (to ensure the effectiveness of the company’s activities), methods and tools (analysis, planning, organization, motivation, and control), process (praxeological activity), result (efficiency improvement), and reflexivity, correction and iteration. Within the framework of the model of praxeological managerial activity, the manager’s ability to influence the managed object (an organization, employees or the manager’s activities) is particularized. This influence should result in an increase in the employees’ performance, an increase in the managers’ performance, and an increase in the performance of the organization as a whole. The article will be of interest to specialists in the field of management, and corporate governance, as well as for anyone interested in the problems of effective management.
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