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Path Nets: Concurrence And Recurrence In The Dynamics Of Organizing, Brian T. Pentland, Waldemar Kremser, Kenneth T. Goh Jan 2025

Path Nets: Concurrence And Recurrence In The Dynamics Of Organizing, Brian T. Pentland, Waldemar Kremser, Kenneth T. Goh

Research Collection Lee Kong Chian School Of Business

This article proposes a link between temporal structuring and the dynamics of organizing that is manifest in a fabric of concurrent paths that we call a path net. Path nets are shaped by mechanisms of temporal structuring, such as entrainment, planning, agency, and chance. Path nets materialize the effects of temporal structuring “here” and “now” in the comings and goings of actors and resources, thereby setting the stage for doings and sayings of situated practice and shaping the dynamics of organizing. Path nets offer a parsimonious system of picturing the complexity of organizing that is built on a processual ontology …


Becoming A Leader “On The Job”: An Exploratory Study Examining How Internal Interim Leaders Build Their Leadership Capacity While Nonprofit Executive Directors Are On Sabbatical, Michelle Schneider Jan 2025

Becoming A Leader “On The Job”: An Exploratory Study Examining How Internal Interim Leaders Build Their Leadership Capacity While Nonprofit Executive Directors Are On Sabbatical, Michelle Schneider

Dissertations

Nonprofit organizations have long underinvested in leadership development, potentially hindering their ability to fulfill their missions effectively. This study examined the use of nonprofit organization sabbaticals that give executive directors time away while building the leadership capabilities of the interim leader. This research explored the on-the-job leadership development of six individuals who served as interim leaders in southern California nonprofit organizations during their executive directors' participation in a 3-month, foundation-funded sabbatical program.

In this study, data were collected through in-depth interviews with interim leaders. A formative influences timeline technique was employed to center the participant's voice rather than the interviewer's …


Understanding How County Governments Strategically Plan And Strategize Technology: A Multiple Case Study In New York State, Battulga Buyannemekh Jan 2025

Understanding How County Governments Strategically Plan And Strategize Technology: A Multiple Case Study In New York State, Battulga Buyannemekh

Electronic Theses & Dissertations (2024 - present)

Embedded in the communities they serve, local governments increasingly leverage technology to modernize processes and operations to digitally transform public services and interactions with stakeholders to create and add value. Concomitantly, they must ensure that the use of technology does not threaten the rights and safety of individuals and organizations. Digital transformation requires alignment of technology with institutional, organizational, and environmental factors in addition to persistent innovations in technology, policy, and management. This balancing act hinges on governments’ capacity for strategic technology decision-making. As technology’s value propositions expand and local governments become more reliant on it, there is a growing …


Filipinx Americans In U.S. Higher Education: A Mixed-Methods Critical Study Of Student Engagement Using The Culturally Engaging Campus Environments Model, Gerald Ariston Doton Corporal Jan 2025

Filipinx Americans In U.S. Higher Education: A Mixed-Methods Critical Study Of Student Engagement Using The Culturally Engaging Campus Environments Model, Gerald Ariston Doton Corporal

Educational and Organizational Learning and Leadership Dissertations

Who are Filipinx American college students and what are their experiences in U.S. higher education? The academic literature emphasizes the importance of disaggregating empirical data on sub-populations within the Asian American and Pacific Islander racial diaspora to fully understand their experiences in a variety of contexts (Teranishi et al., 2015). In higher education administration, there is limited empirical data on Asian American and Pacific Islander college students and it is further limited when examining specific racial subgroups, such as Filipinx Americans (Museus & Maramba, 2011). This has implications for administrators in U.S. postsecondary institutions, particularly regarding their capacity to appropriately …


Barriers Principals Face Integrating Blended Learning In Secondary Schools, Lacey Tremaine Ajibola Jan 2025

Barriers Principals Face Integrating Blended Learning In Secondary Schools, Lacey Tremaine Ajibola

Electronic Theses and Dissertations

The purpose of this qualitative case study was to explore the barriers secondary principals encounter integrating instructional technology as a part of a blended learning model. Existing research investigating the barriers principals face is limited and fractured and is mostly examined from the perspective of teachers. Therefore, this study provided data on the perspective and experiences of principals as technology leaders and their perceived barriers to implementing blended learning models. The researcher aligned the research questions to the International Society for Technology in Education Standard for Educational Leaders as a conceptual framework. Interviews with 11 secondary principals from the same …


A Learning History Of Online Portfolio Development In Kinesiology: Academic Innovation From Pilot To Powerhouse, Lyndsay M. Burneisen Phd Jan 2025

A Learning History Of Online Portfolio Development In Kinesiology: Academic Innovation From Pilot To Powerhouse, Lyndsay M. Burneisen Phd

Graduate Theses, Dissertations, and Problem Reports (ETD)

This study examines the phased development of an online kinesiology education program, tracing its evolution from inception to institutionalization through Rogers’ Diffusion of Innovations (DOI) theory. Using a learning history methodology, this research synthesizes document analysis, stakeholder interviews, and focus groups, and historical program data to explore how strategic leadership, faculty engagement, student support, and technological advancements influenced the program’s growth and sustainability. The research is structured around three critical phases: inception, maturation, and institutionalization, highlighting key adaptations in curriculum design, administrative structures, and quality assurance. Findings reveal a transition from a decentralized, experimental model to a structured, integrated online …


Keep It Quiet: A Quality Improvement Initiative To Reduce Noise In The Operating Room During Anesthesia Induction, Ghislaine Fasseu Kameni Jan 2025

Keep It Quiet: A Quality Improvement Initiative To Reduce Noise In The Operating Room During Anesthesia Induction, Ghislaine Fasseu Kameni

Graduate Theses, Dissertations, and Problem Reports (ETD)

Problem: Excessive noise during the critical phase of anesthesia induction in operating rooms (OR) can significantly impact anesthesia providers' ability to focus, potentially compromising patient safety and quality of care.

Objectives: This project aimed to reduce anesthesia providers' perception of distraction caused by noise during induction by implementing educational interventions and visual cues. The objectives included educating anesthesia and surgical staff on the impact of noise, introducing visual reminders to minimize distractions, and evaluating the effectiveness of these strategies through survey data collection.

Methods: A quality improvement initiative was conducted in the OR department of a nearby hospital. Certified registered …


Improving Timely Palliative Care Consultation In The Micu: A Nurse-Driven Quality Improvement Initiative, Sandy Louise Gray Jan 2025

Improving Timely Palliative Care Consultation In The Micu: A Nurse-Driven Quality Improvement Initiative, Sandy Louise Gray

Graduate Theses, Dissertations, and Problem Reports (ETD)

ABSTRACT

Improving Timely Palliative Care Consultation in the MICU: A Nurse-Driven Quality Improvement Initiative

Sandy L Gray

Background: Early palliative care in intensive care units improves outcomes and reduces costs, yet referrals are often delayed. At J.W. Ruby Memorial Hospital’s medical intensive care unit (MICU), baseline median time to consultation was 112 hours (mean=246), exceeding recommended benchmarks and highlighting the need for a standardized process.

Purpose: This quality improvement project evaluated a nurse-driven screening tool to improve timeliness and consistency of palliative care consultations in the MICU.

Intervention: The tool was embedded in the electronic health record (EHR) …


Political Turbulence And Aviation Safety: A Cross-National Analysis Of Political Stability's Effects On Aviation Accidents, Léa Faure, Lilliam Maria Cáceres Malachowski Jan 2025

Political Turbulence And Aviation Safety: A Cross-National Analysis Of Political Stability's Effects On Aviation Accidents, Léa Faure, Lilliam Maria Cáceres Malachowski

Journal of Aviation/Aerospace Education & Research

To what extent does political stability affect aviation safety? This research aims to link domestic political conditions and public safety through the consideration of aviation accident frequency. Political instability can indeed have profound effects on reducing overall public safety in a variety of domains through its influence on public policies. Reduced regulations and governance efforts can appear in contentious contexts for less-prioritized fields. This could influence the reemergence of technical aviation risk factors like crew training and performance, maintenance issues, infrastructure problems, human errors, etc. This would highlight a correlation between such political instability and weaker aviation safety regulations, investments …


2025 Program, Georgia Southern University Jan 2025

2025 Program, Georgia Southern University

Georgia Educational Research Association Conference

2025 Schedule


Does Performance Change Budgets? Punctuated Equilibrium, Performance, And The Budget For Juvenile Justice In An American State, Elaine Yi Lu, Robert Hines, Katherine Willoughby Jan 2025

Does Performance Change Budgets? Punctuated Equilibrium, Performance, And The Budget For Juvenile Justice In An American State, Elaine Yi Lu, Robert Hines, Katherine Willoughby

Publications and Research

How performance informs budgeting and budgets is contentious and unclear. Applying punctuated equilibrium theory, this research seeks to understand if performance information once placed on the media and macropolitical agendas can lead to long term budgetary shifts. This research highlights how the accumulation of performance information punctuated the funding scheme and created a new equilibrium over time.

This research uses mixed methods to study the impact of performance on Florida’s (USA) Department of Juvenile Justice (DJJ) over a 20-year period. First, we conduct a media review of 400 randomly sampled newspaper articles to characterize the media discourse around the DJJ …


Evidence-Based Best Practices For Diabetes Education And Self-Care In Appalachia: A Literature Review., Angela J Occidental, Inga M Zadvinskis, Jacqueline Hoying Jan 2025

Evidence-Based Best Practices For Diabetes Education And Self-Care In Appalachia: A Literature Review., Angela J Occidental, Inga M Zadvinskis, Jacqueline Hoying

Nursing Articles

INTRODUCTION: The Appalachian Region has a higher prevalence of type 2 diabetes mellitus (T2DM) and associated adverse health outcomes. Although numerous papers report best practices for diabetes care and education, a clinician-friendly, synthesized summary of best practices tailored to Appalachian cultural preferences is lacking.

PURPOSE: This paper uses the Melnyk & Fineout-Overholt evidence-based framework to identify the best practices for T2DM care and education for Appalachian residents.

METHODS: A comprehensive literature search using the databases CINAHL, Academic Search Complete, and PubMed was guided by a PICOT question. Quality appraisals were completed for fifty-two articles; thirty papers were selected to synthesize …


Risk Management, Internal Audit Function, And Corporate Performance, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith, Suryani Abdul Raman, Norliana Omar, Siti Marlia Shamsudin Jan 2025

Risk Management, Internal Audit Function, And Corporate Performance, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith, Suryani Abdul Raman, Norliana Omar, Siti Marlia Shamsudin

Research outputs 2022 to 2026

The purpose of this study is to determine the relationship between risk management practices and the internal audit function with the performance of companies. It is interesting to examine how competitive advantage can be achieved when the company is able to face and adapt to a complex business environment via robust risk management practices and an internal audit function. This study uses archival analysis on the annual report of the top 500 publicly listed companies in Bursa Malaysia, which represent approximately 65 percent of the total market capitalization. Both independent variables, namely risk management and internal audit function, are measured …


The Effect Of Robot Anthropomorphism On Employee Recovery Of Robot Service Failures: The Mediation Of Employee Empathy, Jiangchi Zhang, Chaowu Xie, Songshan Huang Jan 2025

The Effect Of Robot Anthropomorphism On Employee Recovery Of Robot Service Failures: The Mediation Of Employee Empathy, Jiangchi Zhang, Chaowu Xie, Songshan Huang

Research outputs 2022 to 2026

Purpose: This study aims to investigate employee responses to robot service failures. It examines how employees recover from such failures at varying levels of robot anthropomorphism, considering the mediating role of employee empathy and the moderating role of service failure type. Design/methodology/approach: Three scenario-based experiments were designed and implemented. The statistical analysis techniques adopted were independent samples t-test, multivariate analysis of variance and regression. Findings: Findings reveal: a curvilinear relationship exists between employee proactive/reactive recovery and robot anthropomorphism; employee empathy mediates this relationship; and physical affordance failures prompt low proactive and high reactive recovery for low-anthropomorphism robots, while cognitive affordance …


Estudio Fenomenológico Sobre La Relación Entre El Liderazgo Transformacional Y La Efectividad De Las Iniciativas De Gestión De Cambio En Las Organizaciones, Greilyn Soto-Perez Jan 2025

Estudio Fenomenológico Sobre La Relación Entre El Liderazgo Transformacional Y La Efectividad De Las Iniciativas De Gestión De Cambio En Las Organizaciones, Greilyn Soto-Perez

Theses and Dissertations

Esta Disertación Aplicada tuvo como propósito explorar la relación entre el liderazgo transformacional y la efectividad de las iniciativas de gestión del cambio en organizaciones de diversos sectores. Este estudio cualitativo se centró en comprender, desde el punto de vista de diferentes lideres transformacionales en distintas áreas e industrias, cómo los líderes y empleados experimentan y perciben el impacto del liderazgo transformacional en la implementación de cambios significativos organizacionales.

Este estudio de naturaleza cualitativa se enmarcó en un enfoque fenomenológico. Mediante entrevistas semiestructuradas en profundidad, se exploraron cuatro dimensiones del liderazgo transformacional: influencia idealizada, motivación inspiradora, estimulación intelectual y consideración …


Understanding The Problem Of The Modern-Day Teacher Shortage: A Qualitative Phenomenological Study Of The Stories Of Teachers In The Profession, Adam R. Magliari Jan 2025

Understanding The Problem Of The Modern-Day Teacher Shortage: A Qualitative Phenomenological Study Of The Stories Of Teachers In The Profession, Adam R. Magliari

Dissertations and Theses @ UNI

The present study explored phenomenological research on teachers leaving the profession. This qualitative study examined the real-life experiences of teachers contemplating departure from the field of education. Additionally, it investigates how principals in schools with high retention rates support teachers in their craft, focusing on practices for retaining and recruiting during these challenging times. The researcher conducted interviews with four teachers and four principals using guiding questions, creating a case study for each participant. The collected artifacts were coded and thematically analyzed to address the three central questions of this research. Grounded in transformational leadership theory, this study examines its …


The Impact Of Administrator Beliefs On Positive School Environments: A Quantitative Study Of High School Administrators In One East Central Iowa District, Sarah E. Kruse Jan 2025

The Impact Of Administrator Beliefs On Positive School Environments: A Quantitative Study Of High School Administrators In One East Central Iowa District, Sarah E. Kruse

Dissertations and Theses @ UNI

Creating and maintaining a positive school environment is critical for fostering academic achievement, social-emotional development, and the well-being of students and staff. Research consistently demonstrates that a positive school climate enhances student engagement, reduces disciplinary issues, and improves teacher satisfaction and retention (Brookover et al., 1979; Cohen et al., 2009; Thapa et al., 2013). Effective school climates are characterized by safe, supportive, and inclusive environments that encourage collaboration and mutual respect among all members of the school community (National School Climate Center, 2020).


Educational Leadership In Model Plc Schools: Actions That Lead To Sustained Success, Nathan L. Wear Jan 2025

Educational Leadership In Model Plc Schools: Actions That Lead To Sustained Success, Nathan L. Wear

Dissertations and Theses @ UNI

The purpose of the current study was to identify leadership characteristics and actions by administrators in Model Professional Learning Community (PLC) status schools and identify what actions led to achieving Model PLC School status. The current study explored how effective PLC implementation impacts student achievement. Guided by DuFour et al.’s (2006) framework for PLCs (i.e., focus on learning, collaboration, and results), the current study investigated specific leadership behaviors that school leaders in Model PLC schools use to leverage results. The study sought to answer two research questions. First, what are the key characteristics and actions of the administrators in Model …


What Helps And Hinders Staff Supporting People With Intellectual Disabilities Regarding Sex And Relationships, Laurence Constable, Deanna Gallichan Jan 2025

What Helps And Hinders Staff Supporting People With Intellectual Disabilities Regarding Sex And Relationships, Laurence Constable, Deanna Gallichan

School of Psychology Theses

Background Studies have suggested that staff experience multiple obstacles to providing effective support around relationships and sexuality. The literature has suggested several potential solutions yet it is not clear what impedes the implementation of these. Understanding these barriers could improve care. Methods Two focus groups were carried out with a total of 13 participants recruited from the Southwest of England. Participants were recruited from client-facing roles across care providers, education provision, and social care provision. The focus groups were analysed using reflexive thematic analysis. Findings Four themes were drawn from the data. These were ‘Fear hinders care’, ‘Care is led …


The Senior International Officer: A Sociological Perspective On The Development Of A Higher Education Profession, Mohammad Mansoor Khan Jan 2025

The Senior International Officer: A Sociological Perspective On The Development Of A Higher Education Profession, Mohammad Mansoor Khan

Electronic Theses & Dissertations (2024 - present)

Internationalization of higher education institutions in the United States has progressed rapidly since World War II. The pace and specifics of this internationalization vary by institution. However, there are some shared characteristics including, but not limited to, increase in student mobility, both inward and outward, exchange of scholars, cross-border research, and internationalization of the curriculum. This increased the institutional administrative burden and necessitated the centralization of internationalization activities under a single administrative unit and led by an individual capable of providing leadership at their institution in the area of higher education internationalization. This individual is recognized as the Senior International …


Stress And Resilience In Higher Education Administrators: Exploring The Role Of Mindfulness, Michael Baumgardner Jan 2025

Stress And Resilience In Higher Education Administrators: Exploring The Role Of Mindfulness, Michael Baumgardner

Electronic Theses & Dissertations (2024 - present)

This dissertation explores stressors experienced by higher education administrators (HEAs) and examines the role of mindfulness practices in mitigating stress and fostering resilience and job satisfaction. HEAs manage essential institutional functions yet face intensifying pressures from volatile funding streams, shifting demographics, changing public perceptions, political and cultural challenges, technological disruptions, and pandemic-related change. Despite HEAs central role in sustaining higher education, limited research examines how these professionals experience stress, and even less has considered mindfulness as a potential resource for coping and resilience.

Guided by a qualitative methodological approach, this study draws on semi-structured, thick description interviews with 18 HEAs …


A Survey Study Of Professional Competencies For Resident Directors: Perspectives From Resident Directors And Supervisors, Lauren Doerner Jan 2025

A Survey Study Of Professional Competencies For Resident Directors: Perspectives From Resident Directors And Supervisors, Lauren Doerner

Theses and Dissertations--Educational Leadership Studies

Resident directors (RDs) play a critical role in the success of residence life programs on college campuses. However, there is limited research on the professional competencies necessary for success in this role. This study explores the relationship between the ACPA and NASPA professional competencies RDs and their supervisors identify as most critical for RD success. In this study, RDs and their supervisors ranked key competencies, assessed RDs' mastery of these competencies, and RDs identified how they acquired them. Using a survey research design, quantitative data were collected from RDs and their supervisors at Research I institutions in the southeastern United …


Navigating Stress In Higher Education Leadership: The Role Of Mindful Meditation For Women Administrators, Christine T. Harper Jan 2025

Navigating Stress In Higher Education Leadership: The Role Of Mindful Meditation For Women Administrators, Christine T. Harper

Theses and Dissertations--Educational Leadership Studies

Women higher education administrators encounter distinct stressors which can significantly impact wellbeing and lead to burnout. These challenges include implicit bias, difficulty achieving work-life balance, and increasing institutional expectations. This study utilizes a Mixed Methods Action Research (MMAR) framework to assess stress levels, trait mindfulness, coping mechanisms, and the effectiveness of a structured mindfulness-based intervention. While the quantitative analysis revealed only a slight increase in trait mindfulness and no notable reduction in stress levels, the qualitative findings showcased meaningful personal benefits to the participants. They reported heightened awareness of stress triggers, improved emotion regulation, and an ability to apply the …


Path-Goal Leadership Dynamics In Advanced Manufacturing Dual Credit Career And Technical Education (Cte) Classrooms In Connecticut, Kyle R. Pepin Jan 2025

Path-Goal Leadership Dynamics In Advanced Manufacturing Dual Credit Career And Technical Education (Cte) Classrooms In Connecticut, Kyle R. Pepin

Theses and Dissertations--Educational Leadership Studies

This dissertation examined the adaptive instructional leadership practices of instructors teaching dual credit career and technical education (CTE) classes in Connecticut, particularly in advanced manufacturing technologies (AMT). The study drew on survey responses from a broader group of course instructors and a purposeful sample of six instructors and six adult students who participated in semi-structured interviews. All instructors taught dual credit classes in partnership with Connecticut State Community College in hands-on manufacturing, engineering, or similar workshop environments designed to prepare high school aged students for careers and develop practical, job-ready skills in settings that closely replicate industry conditions. This under-researched …


Middle-Level Central Office Leadership In A Turbulent Edu-Political Climate, Bonnie Fineman Jan 2025

Middle-Level Central Office Leadership In A Turbulent Edu-Political Climate, Bonnie Fineman

Theses and Dissertations--Educational Policy Studies and Evaluation

This study investigates how middle-level central office leaders navigate the challenges of an increasingly turbulent educational-political (edu-political) climate shaped by The Trump Effect—a political phenomenon that emerged during Donald Trump’s 2015 campaign and continued beyond his first presidency. Research has suggested that this effect has contributed to a distressing school environment, creating an educational leadership crisis across the United States. Grounded in the theory of Districts as Institutional Actors (DIA) and systems thinking, this research explores two key questions: 1) How do middle-level central office leaders do their jobs in the current edu-political climate?, and 2) How do middle-level central …


The Rise And Resilience Of Women Of Color Executives In Nonprofit Organizations: A Phenomenological Study Of Systemic Barriers, Support Systems And Leadership Identity, Nicole Edwards Jan 2025

The Rise And Resilience Of Women Of Color Executives In Nonprofit Organizations: A Phenomenological Study Of Systemic Barriers, Support Systems And Leadership Identity, Nicole Edwards

Electronic Theses and Dissertations 2020 - Present

This phenomenological study explored the lived experiences of women of color executive leaders in nonprofit organizations, focusing on perceptions of systemic barriers, support systems, and leadership identity. Using a mixed-methods, phenomenological design, data were collected from 31 women of color (N = 31) through a Likert-type survey and from six women (n = 6) selected for semi-structured interviews.

Quantitative analysis revealed that perceived systemic barriers significantly predicted leadership identity (p = .013), while support systems did not. Further analysis uncovered a significant positive correlation between positional status and perceived support (r = .39, p = .050), indicating …


Relationship Between School Climate And Effectiveness, Michele D. Franklin Mrs Jan 2025

Relationship Between School Climate And Effectiveness, Michele D. Franklin Mrs

Murray State Theses and Dissertations

Abstract

The purpose of this quasi-experimental study was to explore the relationship between school climate and school effectiveness in six rural elementary schools. School effectiveness was defined by state reading, math, and index achievement scores. The districts’ Studer Education Survey and the KSA’s Quality of School Climate and Safety survey assessment data were combined to determine each school’s climate score. The Multi-Tiered Systems of Support (MTSS) framework guided the study. The study examined a rural school district’s focus on providing a system of support for reading, math, social emotional learning (SEL), and behavior (SEB) that influenced school climate and ultimately …


Predictor Factors For Teacher Innovative Behavior During Curriculum Reform: The Role Of Cognitive Flexibility, Positive Affect, And Negative Affect, Khairunnisa Syafira Dumbi, Stephanie Yuanita Indrasari Dec 2024

Predictor Factors For Teacher Innovative Behavior During Curriculum Reform: The Role Of Cognitive Flexibility, Positive Affect, And Negative Affect, Khairunnisa Syafira Dumbi, Stephanie Yuanita Indrasari

REID (Research and Evaluation in Education)

Teacher innovative behavior is a key capability for maximizing teacher performance as well as the student learning process, especially when teachers face new changes in their education system such as curriculum reform. However, insufficient attention has been given to understanding the interaction of predictor factors to encourage teacher innovative behavior. This study aims to assess the role of cognitive flexibility, positive affect, and negative affect in predicting teacher innovative behavior. A cross-sectional and quantitative design was used for this study. The data collection procedure used convenience sampling, with questionnaires distributed online via social media through several teacher communities. Three instruments …


The Role Of Interactive Control Systems In Strengthening Esg Practices And Investment Efficiency: Mcs-Loc Insights, Idrianita Anis, Regina Jansen Arsjah, Hartini Hartini Dec 2024

The Role Of Interactive Control Systems In Strengthening Esg Practices And Investment Efficiency: Mcs-Loc Insights, Idrianita Anis, Regina Jansen Arsjah, Hartini Hartini

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to develop an Environmental, Social, and Governance (ESG) practices model and index based on sustainable finance regulation from a Management Control System Four Levers of Control (MCS-LoC) perspective. The ESG index was developed by utilizing content analysis of information disclosure in annual and sustainability reports of ten non-financial industry sectors listed in the Indonesia Stock Exchange from 2015 to 2022 (640 observations). Subsequently, the effect of the ESG Index on Investment Efficiency (IE) was tested with the moderating role of Interactive Control (INTR). The results indicate that companies are in the second stage of the sustainable business …


Behavioral Accounting As A Catalyst In The Organizational Transformation Process Toward Sustainability, Ni Wayan Yellow Prinsis Dayani, I Gusti Ayu Nyoman Budiasih Dec 2024

Behavioral Accounting As A Catalyst In The Organizational Transformation Process Toward Sustainability, Ni Wayan Yellow Prinsis Dayani, I Gusti Ayu Nyoman Budiasih

Jurnal Akuntansi dan Keuangan Indonesia

This research investigates the role of behavioral accounting as a catalyst in the organizational transformation process towards sustainability using phenomenological methods. The study aims to explore how behavioral accounting identifies individual behavioral factors, designs efficient sustainability systems, and enhances organizational commitment to sustainable practices. The research employs observation, secondary data analysis, and semi-structured interviews with organizational internal team, analyzed through Interpretative Phenomenological Analysis (IPA). Findings indicate that behavioral accounting contributes to organizational sustainability by enhancing transparency in accounting information, thereby minimizing the risk of fund misuse and ensuring efficient resource allocation. This research supports behavioral accounting as pivotal in shaping …