Journal of New Applied Studies in Management, Economics & Accounting
Volume:5 Issue: 1, 2022

Employee development and training programmes are essential to the global success of firms. These programmes help organisations raise employee productivity and promote corporate culture while also allowing employees to expand their skills. These training programmes, while necessary for the survival of today's enterprises, were not part of the organization's culture from the start. Training as a concept did not arise until the late 1930s. Training became a notion during World War II, when the US government cooperated with the country's industries to train workers in order to increase the production of military hardware. Following the war, several businesses began providing classroom and on-the-job training to their employees in order to improve their overall efficiency. The ISD model was used to design the trainings. Becker's Theory on Human Capital clarified that training should be viewed as an investment rather than a cost to the organisation. Because of the increasingly complex nature of work and developments in instructional technology, the major site of training has shifted away from the classroom to videos and simulation. Training programmes are no longer planned separately from an employee's job, but are rather integrated into the work process, allowing individuals to grow while they work. Employee training has become more interactive owing to the use of Artificial Intelligence, Virtual Reality, and Machine Learning. Trainees can now experiment and judge the implications of their actions in real-life scenarios. These technology improvements have benefited both individuals and businesses because these tools provide real-time feedback to employees, allowing them to take prompt action and correct problems. Training & Development programmes have progressed from being an organization's initiative to becoming a vital element of the organization's strategy, and will continue to progress in the future, providing a variety of benefits to the organisations.

This study examined the effect of good governance in mediating the relationship between system integrity, internal control system, and leadership on government accountability. The research plan will be carried out at the Riau Provincial Government and the West Sumatra Provincial Government with data collection techniques using questionnaires. Several criteria determine the determination of the sample. The data used are primary data obtained from questionnaires filled out by respondents. Data analysis will be carried out with quantitative data analysis. While the data is processed using Partial Least Square (PLS). The data analysis method in this study uses a structural equation model (SEM). The research data analysis will be carried out in descriptive statistical analysis, statistical analysis, model measurement (outer model), Partial Least Square (PLS) structural equation analysis, and hypothesis testing. The results of this study indicate that the integrity system can improve performance accountability in an organization. Meanwhile, the competence of the apparatus, budgetary participation, and the use of IT cannot affect performance accountability. This study also found that good governance cannot be a reinforcing factor in linking the independent variable to the dependent variable.

In the present age, in order to achieve success in all fields, organizations must respond appropriately to social expectations and ethical rules, and by observing work ethic and social responsibility, best combine such expectations with the economic goal of the organization to make higher goals possible. Organizations to perform tasks with the highest efficiency and effectiveness and thus achieve goals and missions, in addition to complying with organizational rules, need a set of ethical guidelines that help them in this matter and by creating coordination, move them towards Facilitate the desired situation. Observing business ethics and social responsibility by increasing the legitimacy of the organization\'s actions, profitability and improving the competitive advantage affect the success of the organization. In general, ethics in organizations is defined as a system of values and do\'s and don\'ts based on which the good and bad of the organization are identified and the bad action is distinguished from the good. Companies operating in today\'s turbulent environments are more likely to encounter unforeseen demands and needs from customers. Today, social responsibility is also considered essential for many companies. Social responsibility has become an integral part of business around the world, and companies devote a significant portion of their costs to activities related to social responsibility. Therefore, due to the importance of this issue in this article, the main purpose of this article is to study the impact of social responsibility and contracts on the performance of managers and organizations.

The use of digital tools will bring numerous benefits to organizations, centers and institutions. Research on the perception of middle managers when implementing telecommuting programs has shown that changing culture is the most important obstacle. What is important about telecommuting development is the degree of employee job independence, managers' attitudes and flexibility in the hiring process, not the type of communication technology used. The experiences of countries that have implemented telecommuting systems show that telecommuting has increased the productivity of organizations by forty percent. This saves a lot of money and travel time for both telecommuters and organizations. Teleworking is effective. However, the growth rate of using this method of doing work among organizations is low and the expected expectations have not been met. Given the benefits of telecommuting, it is worth considering why the use of this method has not found its place among managers and employees as it should, and most employees and managers still follow the traditional structure. The importance of the subject of this article becomes clear when we know that the positive opinions of employees and managers regarding the implementation of telecommuting plan in relevant devices and also the correct implementation of telecommuting can play a very important role in the success of the plan and benefit the community such as Reduce urban traffic, reduce air pollution, reduce noise, reduce unemployment, etc. This is while the lack of cooperation of human resources with the implementation of this plan, can significantly reduce the positive effects of the implementation of these plans in the country. The present study shows that the effective factors of human resource processing include; There were structural factors, behavioral factors and contextual factors.

Along with the development of international trade worldwide, related institutions, including the field of financing and other areas, have also developed. Instead of facilitating trade, this development has complicated, costly, and slowed trade under the pretext of providing security and stability, and has sometimes been influenced by the decisions of powerful institutions such as governments. The intervention of the world's powerful countries in trade relations under various pretexts and the imposition of various sanctions against countries also exacerbated this complexity. It seems that by eliminating these intermediaries, the complexities, slowness and costs of trade can be significantly reduced. Advances in information technology, especially blockchain technology, and its remarkable capabilities such as smart contracting, have helped international trade actors eliminate powerful intermediaries in a way that increases security, stability rather than decreasing it. This article specifically explains blockchain technology and, consequently, smart contracts, and finally, the problems of smart contracts, for which a solution must be found

The purpose of this study is the moderating role of audit quality on the relationship between audit report and earnings management firms in listed companies in Tehran stock exchange. To achieve this purpose, in calculating Audit Quality like from the Immen and Anis (2020) model with 8 indicators (auditor size, auditor expertise in the industry, auditor experience, auditor partner of the company, change of auditor, auditor tenure, size of company auditor and joint auditor, auditor delay) have used. Sample statistics includes 82 companies during the 2010 to 2019 period. The hypotheses were tested for the first and second models of the study using linear regression and for the third and fourth models with respect to zero and one being dependent on the logistic regression variable and performed by Eviews software. The study results indicate that the auditor's opinion do not have a significant effect on earnings management, and companies that have a modified auditor's opinion are not prone to earnings management (optional accruals level) if they have high audit quality; While earnings management has a significant impact on the auditor's opinion, as well as companies with high earnings management (optional accruals level), they may receive a revised audit opinion if they have a high quality audit.

Exchange rate fluctuations are of particular importance in macroeconomic issues due to their impact on other economic variables. Agriculture, oil, industry and services are the most important variables that are affected by currency fluctuations. Given that there have been several fluctuations in exchange rates in Iran over the past three decades, it is important to study the effect of exchange rate fluctuations on economic indicators. The purpose of this study is to investigate the effect of exchange rate fluctuations on Iran's economic indicators. For this purpose, using annual data during the period 1991 to 2016 and using the VAR vector error correction model, the relationships between variables were examined. Therefore, in this study, the effect of real exchange rates on macroeconomic variables of the country was investigated. The results of the study indicate that the value added of the oil sector has the greatest impact on the real exchange rate. In addition, the results of the impulses of the immediate reaction and standard deviation show that if we enter a shock from the exchange rate, the oil sector variable will see the greatest effect of this shock.