FACTORS AFFECTING THE BEHAVIOR OF GOVERNMENT AUDITORS FOR THE SURVEILLANCE OF THE PUBLIC SECTOR OF PAKISTAN

This research is intended to present the important factorswhich affect the behavior of government auditors, who are responsiblefor the surveillance of the public sector of Pakistan. Governmentauditors bring accountability and transparency through financial,regulatory and compliance audits of the public sector.The behaviorof government auditors has been studied through a model whichconsists of four independent variables-human resource practices,audit facilities and external factors. A questionnaire with five pointLikert scale has been developed. Three hundred government auditorswere selected as a sample of the study. The response rate remained at83%. Simple and multiple linear regression have been applied to testthe relationship between the independent and the dependentvariables. It is concluded that HR practices, audit facilities, externalfactors and behavior of the auditee have positive and significantrelationship with the behavior of auditors. If these factors arestrengthened, the auditors can work in an effective manner

Foundation of Corporate Social Responsibility and Innovation for Achieving Competitive Advantage

The modern business environment requires organizations to constantly look for ways to gain a competitive advantage. This study bibliometrically describes and depicts the knowledge about corporate social responsibility and innovations as a source of competitive advantage. Current study extracted the 428 documents from WoS database for 2009 to 2023. This study applied a two stage bibliometric approach in the methodology part. In the first stage, the selection of the keywords:  “corporate social responsibility” OR “frugal innovation” OR “disruptive innovation” AND “competitive advantage” being used in the search bar of WoS database and in the second stage VOSviewer software was used on the data file extracted from the WoS database for bibliometric analysis techniques. The findings enabled us to identify how different regions of the glob that have contributed most significantly to the expansion of this field of knowledge as well as the most significant authors, articles and journals. Current study has some limitations like documents were extracted from only one database e.g. WoS and this study ignored the other sources like Scopus, Dimensions and Google scholar. Only published articles were included in the analysis for the period of 2009 to 2023. The findings have implications for research scholars, practitioners and policy makers for in-depth knowledge of the current study indicators and this research provides future trends in the development of CSR knowledge. The originality of the paper contributes to the knowledge of bibliometric approach to disseminate trend in CSR as most relevant source of competitive advantage from the WoS database.   &nbsp

Factors Influencing Job Satisfaction of Employees in Telecom Sector of Pakistan

The telecom industry plays an important role in the underpinning of a country’s economy. This study is aimed at getting a clearer view of the level of satisfaction of the employees in various telecom companies. The main concerns are the relative importance and need of different job satisfaction factors and how they contribute to the overall satisfaction of the employees. Another field of focus is the impact of different things, such as experience, age and sex on job satisfaction. The results deduced represent employee relations, salary, fringe supervision, and efficiency as the most important factors influencing job satisfaction. It was seen that job satisfaction was good in telecommunication companies This paper was utilized in understanding the importance of the environment in which the employees work, pay, fairness, promotion, job security, supervisors, and co-worker relationships and their effect on job satisfaction. All telecom companies Ufone, Zong, Telenor, Warid telecom, Pakistan Telecommunication and Mobilink were visited to collected data. Data was quantitatively collected through close-ended questionnaires with a sample size of 200 telecom sector employees. Data was analyzed through correlation and multiple regression using SPSS software and results were significant. The overall job satisfaction of the employees in the telecom sector is at the positive level. Hence, this research was mainly undertaken to investigate on the significance of factors such as working conditions, pay and promotion, job security, fairness, relationship with co-workers and supervisors in affecting the job satisfaction. This paper presents a comprehensive diagnosis of job satisfaction indices of telecom sector, the factors causing the dissatisfaction & suggestions to improve them. Keywords: Job Satisfaction, Job Dissatisfaction, employees, telecom sector, Pakistan

EFFECT OF MICRO FINANCE ON POVERTY REDUCTION OF SMALL SCALE FARMERS OF PAKISTAN

This study revealed the impact of micro finance with regard to poverty alleviation, employment generation opportunities, upraise in the standards of living of the small farmers of Pakistan along with the access of such finances and their financial cost. Small farmers often rely on the loans and finance from the formal and informal sources of finance. There is low rate of sustainability in the micro finance sector. These schemes remain for a small time period. Another challenge is that there is a need of replicable and scalable model. There is also a requirement of formalization of informal credit source which count for higher. There is high need of reducing the ambiguities in obtaining the credit from these sources. With respect to agriculture, the proportion of finance should be increase with the proportion to its contribution to the economy. The data for this study has been collected through a selfstructured questionnaire and respondents are small farmers who are availing the micro finance facility for any source; informal, formal or semi – informal. The data collected form 150 respondent from Sahiwal and Multan Region. The data has been analyzed through regression and correlation method with the use of SPSS for checking the relationship and impact of micro finance on the living of poor and employment generation. This paper also concluded that the financial cost of such finances is having significant role on the success of such schemes. The research is a contribution to the financial sector to set their focus according to the quality and quantity of micro credit to the agriculture sector

Un análisis empírico de los factores que influyen en el emprendimiento social: Un enfoque de género

[EN] Purpose: This study examines how entrepreneurial ecosystem factors (entrepreneurial finance, entrepreneurial education, physical and commercial infrastructure, culture, and R&D transfer activities) shape social entrepreneurial activities (SEA) of men and women. Design/methodology/approach: Panel data from 35 countries are examined through General Methods of Moments (GMM) with Arellano Bond tests for the period of ten years (2005-2014). Findings: Our results indicate that women are more likely to get involved in creation of social ventures. Further, the selected six entrepreneurial factors modify SEA in a significantly different manner for both genders. Originality/value: Based on this analysis, this study is the first to provide deeper insights for improving the assessment of social entrepreneurial activities in efficiency and innovation driven economies within the entrepreneurial ecosystem.[ES] Finalidad: Este estudio examina el modo en que los factores del ecosistema empresarial (financiación empresarial, educación empresarial, infraestructura física y comercial, cultura y actividades de transferencia de I+D) dan forma a las actividades empresariales sociales (AES) de hombres y mujeres. Diseño/metodología/enfoque: Para un periodo de diez años (2005-2014) se examinan datos de panel de 35 países mediante los Métodos Generales de Momentos (GMM), empleando el test de Arellano Bond. Hallazgos: Nuestros resultados indican que las mujeres son más propensas a involucrarse en la creación de empresas sociales. Además, los seis factores empresariales seleccionados modifican las AES de una manera significativamente diferente para ambos géneros. Originalidad/valor: Sobre la base de este análisis, el presente estudio es el primero en ofrecer una visión más profunda para mejorar la evaluación de las actividades empresariales sociales en economías impulsadas por la eficiencia y la innovación dentro del ecosistema empresarial

The dark triad and counterproductive work behaviours: A multiple mediation analysis

Prior studies on the dark side of the organisation tend to overlook some important mediator(s) in the relationship between the dark triad personalities (D.T.P.s) and counterproductive work behaviour (C.W.B.). Hence, this study examines the multiple-mediation model by incorporating perceived organisational politics and perceived accountability in the relationship between D.T.P.s and C.W.B. The sample of 290 employees is selected through a random sampling technique from the hospitality industry. Partial least squares structural equation modelling (P.L.S.-S.E.M.) and bootstrapping are employed to examine the multiple-mediation model. The results show that perceived organisational politics and perceived accountability mediate the association of the D.T.P.s and C.W.B. Our findings provide policymakers with a vision into the existence of the D.T.P.s and their potential consequences for C.W.B. This study encourages decision-makers and practitioners to develop an ethical climate, job standards, and systems of accountability to achieve productive goals

Adaptation, validation and translation of the women personal empowerment scale

Pakistan ranks third in the list of the most hazardous countries for woman's survival. In this study, by using the quantitative approach, the scale adaptation process was conducted in three phases as integration of instruments, generation of items, and generalization of expert reviews. Back-to-Back translation on 40 women was done to determine the understanding of the Urdu language of personal empowerment scale. Sequentially, Confirmatory Factor Analysis (CFA) was performed on the data collected from 360 respondents for the Construct Validity Method (CVM) on personal empowerment Scale-Urdu Version. The results confirmed the validity of the scale. Cross-language validity was also determined. The empirical findings also indicated that women's personal empowerment plays a significant role in improving their quality of life. Theorists and practitioners need to pay more attention to the generalization of the personal empower scale

A Qualitative Study of the Critical Success Factors of ERP System - A Case Study Approach

Abstract The aim of the present study was to explore Critical Success Factors (CSFs) in implementation, pre-implementation and post-implementation phases of ERP system. A single exploratory case study approach has been employed to analyze the case of an electric supply Government owned company of Pakistan. For the collection of data face-toface in-depth interviews were conducted. NVivo 10 software has been used for the in-depth qualitative analysis. Many techniques have been used for the validation of different themes of the study such as Coding Nodes, Word Tree, Word Tag Clouds and Tree Map. This study found six CSFs of ERP in pre-implementation phase, twelve CSFs during the phase of ERP implementation and six CSFs in pre-implementation stage. This study also gives general recommendations for ERP consultants and ERP end-user companies for the successful implementation of ERP system

Exploring virtual and augmented reality in the hospitality industry: A bibliometric analysis

Purpose – Virtual reality (VR) and augmented reality (AR) technologies are evolving, with scholars highlighting important roles and potential advantages for their use, particularly in the hospitality sector. This bibliometric study examined VR/AR research in the hospitality industry to take stock of the literature in this field and consider potential future directions. Methodology/Design/Approach – Using the Web of Science database, 213 relevant articles were selected and analyzed. Descriptive analysis was conducted using RStudio to identify the most productive countries, journals, authors, and institutions. The most influential topics were identified using keyword co-occurrence analysis in VOSviewer. Findings – The results revealed that VR/AR research in the hospitality sector has recently gained prominence, with China leading in contributions. Three major clusters of themes emerged: (i) the impact of VR on hospitality, tourism, and destinations; (ii) technology enhancing satisfaction and performance in hotels ; and (iii) user acceptance of AR in travel. Originality of the research – This study offers an overview of VR/AR research trends in the hospitality industry based on a bibliometric analysis of literature data from the Web of Science database. It provides research mapping to identify current developments in the VR/ AR literature within this industry and sheds light on areas for future research