This research study was undertaken to complete a comparative study of the seminal work conducted by Anderson and Ruderman on procedural and distributive justice systems versus unionization. This research was conducted in 2023. The main focus of this research effort was to determine if current U.S. organizations were utilizing any form of justice system in protecting employees’ rights and providing processes that would prevent employees from having a desire to join a union for its protections. Parts of the original survey used by Anderson and Ruderman were used in this study to address the research questions and hypotheses posed for this study. A statistical analysis of the data was conducted, and the results indicated employees have a need for protection in their employment relationship. It is suggested that procedural and distributive justice systems be implemented as an alternative to unionization of employees to meet these employee protections.
Entrepreneurial resilience in regions is essential for enabling the entrepreneurial ecosystem to overcome natural disasters, catastrophes, wars, and various crisis situations it may face. However, this phenomenon has been underexplored in the literature despite its critical importance for business development, and consequently, for social progress. Therefore, the objective of this article is to conduct a systematic literature review to identify the antecedents of regional entrepreneurial resilience in situations of adversity. To achieve this goal, a qualitative, descriptive research approach was employed. Specifically, a systematic literature review was carried out following the PRISMA method, which included a total of 231 scientific articles retrieved from high impact journals. Of these, only 12% (27 documents) focused on regional entrepreneurial resilience. Five key antecedents of regional entrepreneurial resilience were identified: action orientation, the region’s historical precedents, opportunity exploitation, collaboration, resources, and preparedness. Additionally, it is suggested that future research should focus on understanding the impact of crises, identifying agile response models to crises, defining roles for each member of the entrepreneurial ecosystem to achieve economic recovery in regions, and analyzing the design of public policies that contribute to overcoming adversity. The study concludes that when a region is resilient, it is more likely to overcome crises and adversity.
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.
The emergence of the COVID-19 pandemic led to the need to move educational processes to virtual environments and increase the use of digital tools for different teaching uses. This led to a change in the habits of using information and communication technologies (ICT), especially in higher education. This work analyzes the impact of the COVID-19 pandemic on the frequency of use of different ICT tools in a sample of 950 Latin American university professors while focusing on the area of knowledge of the participating professors. To this end, a validated questionnaire has been used, the responses of which have been statistically analyzed. As a result, it has been proven that participants give high ratings to ICT but show insufficient digital competences for its use. The use of ICT tools has increased in all areas after the pandemic but in a diverse way. Differences have been identified in the areas of knowledge regarding the use of ICT for different uses before the pandemic. In this sense, the results suggest that Humanities professors are the ones who least use ICT for didactic purposes. On the other hand, after the pandemic, the use of ICT for communication purposes has been homogenized among the different knowledge areas.
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