International Journal of Management, Accounting and Economics
Volume:9 Issue: 1, Jan 2022

In the modern developing business world, a significant increase in Health and Safety Practices can be identified. Occupational accidents in factories and working sites make substantial challenges to survive. Hence, this study aims to determine the impact of occupational health and safety practices on the job performance of operational level employees in the construction industry, Sri Lanka. The study was carried out among a sample of 100 operational level employees in selected construction sites in Sri Lanka. The study provided a comprehensive questionnaire to assess the impact of health and safety on the job performance of the operational level employees by using random sampling technique. Secondary data were used from company past data and information, web site, journals, and subject-related books such as company health and safety procedures, health and safety training, and accident records. Data analysis was done by using SPSS. The study found a positive impact of occupational health and safety practices on the job performance of operational level employees in the construction industry.

ICT has been considered a crucial player in environmental quality in the present age of industrial revolution and technological advancement. This study, therefore, seeks to examine the effects of ICT on environmental quality including technological innovation in selected Asian developing countries. A panel data that spanned from 1990 to 2018 is utilized to pursue the objectives of this study by applying second-generation panel approaches. In the long run, an inverted U-shaped relationship between the ICT index and CO2 emission is found by FEM and FMOLS estimators, indicating that environmental pollution decreases after attaining a threshold level of ICT development in selected Asian developing countries. The study reveals that technological innovation has a negative and significant influence on reducing CO2 emission, leading to energy efficiency and diminishing the intensity of energy used by inventing environmentally friendly technologies. Besides, electricity consumption and economic growth have positive and significant effects on the environment however, a negative and significant effect is found in the case of trade openness. The interactive effect of ICT and economic growth decreases the level of pollution while the moderate effect of ICT and technological innovation worsens the environmental quality in sample countries. The findings reveal that the role of ICT and technological innovation in mitigating environmental degradation still needs improvement in sample countries. The use of environmentally friendly ICT products and more green technological innovation are needed to improve energy efficiency by providing more fiscal incentives and infrastructures and enforcing environmental laws and regulations in the sample countries.

Auditors’ professional and ethical judgment has been criticized in recent years. Literature suggests that professionalism and ethics of auditors is decreasing due to the current audit market and the predominance of commercial goals; In this regard, the main purpose of this study is to investigate the effect of Machiavellianism, anti-socialism and pressures on auditors on their professional and ethical judgment. In order to achieve the mentioned goal, the statistical population of the study is auditing institutes, members of the Iranian Association of Certified Public Accountants and the sample of the study was randomly selected and included 81 auditors of these institutes in 2019 & 2020. The research method is survey and the tool is questionnaire. The validity of the questionnaires was confirmed by the opinions of faculty professors and related academic resources. For reliability of questionnaires, Cronbach's alpha coefficient was used and the results of these coefficients showed appropriate reliability and internal consistency of the questions. The analysis of the research data and the relationships between the variables were also performed with Smart PLS version 3 software. The results indicate that there is no significant relationship between Machiavellianism and anti-socialism with auditors' professional and ethical judgment. In other words, variables of Machiavellianism and anti-socialism do not have a significant effect on auditors' judgment. On the other hand, the results showed that there is a significant relationship between pressures on auditors and their professional and ethical judgment.

This study aims to identify the factors affecting productivity management and rank its improvements within government service organizations.  In terms of the type of data, this is a descriptive, applied, and inferential survey, and it is both qualitative and quantitative. This paper follows a three-step process. The theoretical sampling method was thus used to select a sample of 15 productivity experts from within the university and managers from government organizations in Tehran province for semi-structured interviews. It is a specialized sampling method. The interviews were analyzed using NVivo Plus software. Additionally, 102 items were derived from the interviews, based upon open coding, and classified into 21 sub-indexes and two main indices. As part of the second stage, the quantitative aspect of the research, Shannon Entropy, was used to determine the importance of various factors affecting productivity management. The third stage of ranking productivity improvement strategies in public service organizations utilized the MABAC method. The results showed that the indices of accountability, work experience, interdepartmental challenge, expertise and skill, flexibility, interdepartmental communication, training, workload, structure transparency, information and communication technology, organizational culture, safety and health, research and development, leadership style, innovation, and creativity, respectively, gained the highest degree of importance among the factors affecting the productivity management of government service organizations. Further, research findings indicate that improving service efficiency, improving service standards, improving service effectiveness, developing a program to improve service productivity, encouraging leadership involvement, and establishing periodic monitoring are the most effective strategies for improving productivity in government service organizations.