Strategically managing production systems is crucial for creating value and enhancing the competitive capabilities of companies. However, research on organizational culture within these systems is scarce, particularly in the Colombian context. This research aims to evaluate cultural profiles and their impact on the performance of production systems in Colombian firms. The regional focus is vital as cultural and contextual factors can vary significantly between regions, influencing organizational behavior and performance outcomes. To achieve this, we make a study in a sample of Colombian companies, with participation from working students of the Universidad Nacional Abierta y a Distancia (UNAD). We used a data analytics approach to collected data. The results will be relevant to both the scientific community and business practitioners. This research seeks to determine whether the perception of the work environment within a company influences the perceived performance of the company. The findings will provide a deeper understanding of the relationship between organizational culture and production system performance, offering a foundation for business decision-making and enhancing competitiveness in Latin American context.

Weather is almost inevitable and plays an important role in determining the duration of construction projects. The construction industry ultimately thrives upon the physical input, put in by the labours. The majority of the construction projects are executed in the outdoor environment and hence face a high impact of weather conditions. This study therefore evaluated the influence of weather conditions on construction workers’ productivity in Jos, Plateau State and proceeded to make recommendations geared towards the improvement of construction workers’ productivity in Jos. The study was conducted through the direct observation method. Three hundred and ninety-six (396) works were purposively sampled in selected working sites. The outcome shows that during dry weather, there was considerably less significant productivity of manual excavation. In contrast, a large increase in blockwork and plasterwork productivity was observed with a percentage difference of 33%, 56.3% and 61%, respectively. On the other hand, during wet weather conditions, the labour productivity for manual excavation increases, whereas it decreases for block work and plasterwork with percentages difference of 58%, 40% and 47%, respectively. Besides, relative humidity and wind speed have no impact on labours’ productivity in dry and wet weather. Besides, the temperature has the most decisive impact on workers’ productivity. Moreover, wind speed and humidity have a lower influence on workers’ productivity. The construction industry stakeholder in Jos, Nigeria, would benefit from this study’s recommendations for reducing the influence of weather on the building sector. Besides, the output can be extended to other regions having similar characteristics.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

This study aims to examine the influence of employee and entrepreneur competencies on work efficiency and performance of export companies at the Nong Khai border checkpoint. The research conducted is a quantitative survey. The population for this study includes employees and entrepreneurs from the cross-border export service industry, exporters, and freight forwarder agents operating at the Nong Khai border checkpoint. A non-probability sampling method was employed to select participants. The sample size was Cochran estimated using Cochran’s formula. A structured questionnaire was used to collect data from 385 logistics employees and entrepreneurs selected through purposive sampling. The questionnaires were distributed to employees and entrepreneurs from the export entrepreneurial industry, cross-border export service providers, exporters, and freight forwarder agents at the Nong Khai border checkpoint. The findings revealed that employee and entrepreneur competencies have a direct influence on the work efficiency and performance of export companies. The study concludes that enhancing the competencies of employees and entrepreneurs positively impacts work efficiency and the overall export performance of the company. The research suggests that entrepreneurs should prioritize training and competency development for employees to further improve work efficiency.