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Volume 12, Issue 2

Strategic Orientation and Organizational Performance: Evidence from Rotary Clubs in Kenya
Original Research
Rotary Clubs are crucial for attaining social and economic development and changing people's lives in Kenya. The survival of Rotary Clubs is therefore important to social economic development in Kenya. A not-for profit organization, Rotary International sets the general framework for Clubs to operate in. Strategies adopted at the international and local level influence the organizational performance of Rotary Clubs. The past ten years has seen dissolution of several Rotary Clubs in Kenya for poor performance. The aim of the current study was to examine the effect of strategic orientation on the organizational performance of Rotary Clubs in Nairobi City County. The study was based on the resource-based theory, the dynamic capability theory, institutional theory, and resource dependency theory. The study adopted a descriptive cross-sectional study design to simultaneously investigate the research questions. A sample size of 314 selected from a total population of 1729 Rotarians from 41 Rotary Clubs in Nairobi City County. Sampling was done using proportionate stratified and random sampling techniques to ensure all Rotarians had an equal chance to be selected. Primary data was collected using semi-structured questionnaires and key informant interviews and the results were analyzed using quantitative and qualitative analysis techniques. Secondary data was collected from journals, articles and reports from Rotary Clubs, District 9212 and Rotary International. Thematic interpretation of the qualitative data was done, and this data was used to supplement interpretation of quantitative data. The study findings revealed that strategic learning orientation, strategic technology orientation, strategic entrepreneurial orientation and strategic market orientation all influence organizational performance of Rotary Clubs in Nairobi City County. The study recommends that Clubs should provide training opportunities to help create awareness and foster a positive attitude towards the role of research and development that incorporates technology. This in addition to creating forums for members to share experiences and leverage technology to improve performance of Clubs to increase their contribution to local economies.
Journal of Business and Management Sciences. 2024, 12(2), 99-110. DOI: 10.12691/jbms-12-2-3
Pub. Date: April 08, 2024
Communication of Key Audit Points in the Independent Auditor's Report: An Analysis of Determinants to Users of Financial Information in Cameroon
Original Research
The objective of this study is to identify the determinants of Key Audit Points (KAP) likely, on the one hand, to enhance the communication value of the independent auditor's report and, on the other hand, to facilitate the understanding of entity through aspects of the audited financial statements. To achieve this, the KAPs were conceptualized along three axes following back and forth between the literature and the field of study. As for the data, they were collected by questionnaire from 73 users of financial information. Following the descriptive and confirmatory analyses, the results highlight 06 KAPs likely to better facilitate the achievement of these objectives. This study also reveals for auditors that the communication of these KAPs in the audit report allows them to remove the risk of suspicion or convivence that weighs on them through increased transparency on the audit carried out. The choice of these KAPs also offers the regulator the opportunity to launch a project to reform the standard audit report to improve its content and adapt it to the expectations and requirements of users. However, due to the absence of a database of users of financial information, the KAPs thus highlighted may prove less relevant to others.
Journal of Business and Management Sciences. 2024, 12(2), 89-98. DOI: 10.12691/jbms-12-2-2
Pub. Date: April 01, 2024
The Effect of Information Technology on Innovative Performance with Mediation Role of Process Innovation Capability: Evidence from Egyptian SMEs
Original Research
Purpose Egypt's strategic plan focuses on addressing new technologies and innovations in the SME sector. Information Technology (IT) is crucial for businesses to thrive in the digital landscape and drives innovation. IT infrastructure, including servers, storage systems, and networking equipment, supports operations. This study aims to evaluate the effect of IT on innovative performance, with the mediating role of process innovation capability. Objective: The aim of the study is to find out the impact of Information Technology on Innovative performance with Mediation Role of Process innovation capability: Evidence from Egyptian SMEs. The study will evaluate the role of IT flexibility, IT integration and IT agility in enhancing SMEs` innovative performance, capabilities and fostering their growth in today's technology-driven business environment. Hypotheses: This study evaluates variables from multiple perspectives to understand the relationship between Information Technology, Process Innovation capability, and Innovative Performance. IT measures are IT flexibility, integration and agility, aiming to gain deeper insights into the field of interest. Design/Methodology: The study proposes a research model based on extensive research and literature review, which simulates variables and their relationships. A research hypothesis is established, followed by quantitative methods to test objective theories. Variables are measured and analyzed using statistical procedures. The final report includes an introduction, literature and theory, methods, results, and discussion. the research population refers’ to Egyptian SMEs and applied convenience sampling because of its high efficiency in terms of time, money and effort. Findings: In this study, the Amos 25 software package was used to perform the structural equation modelling (SEM) to investigate the inter‐relationships between the variables constructs of the hypothesized model. And the results of data analysis showed that the Information Technology is measured by three dimensions (IT flexibility, IT integration and IT agility) significantly influence Innovative performance with Mediation Role of Process innovation capability: Evidence from Egyptian SMEs.
Journal of Business and Management Sciences. 2024, 12(2), 67-88. DOI: 10.12691/jbms-12-2-1
Pub. Date: March 13, 2024