Positivist Research Paradigm Research Articles

The sustainability of township tourism SMMEs

Small, Medium, and Micro Enterprises (SMMEs) are the key players in the township tourism sector, which contributes substantially to the growth of the economy in South Africa. Township tourism SMMEs are critical to uplifting the rural and township economies. However, they remain marginalized and continue to struggle to be sustainable. The following paper explains how much township tourism SMMEs use to stay sustainable. The paper aims to identify SMMEs involved in township tourism. The paper also aims to establish factors influencing the sustainability of township tourism SMMEs. In addition, the paper also aims to determine the competitive strategy for the sustainability of township tourism SMMEs. The study adopted a positivist research paradigm through a quantitative approach and a survey research design. As a result of having no reliable available sampling frame, a non-probability sampling strategy was adopted, and relevant data was generated through questionnaires. The data was gathered from 61 owners or managers of township tourism SMMEs, in uMlazi, Durban. This paper’s findings revealed that the most influential factors affecting the sustainability of township tourism SMMEs were a lack of funding, strong business competition, and poor business location. The study's findings revealed that only a few entrepreneurs applied a competitive strategy to their businesses. From the data analyzed, relevant recommendations and conclusions were also drawn

Effects of Project-Based Learning on Postgraduate Students' Research Proposal Writing Skills

<p style="text-align:justify">Research is considered a vital component for propelling progress and development. This study aims to investigate the effects of problem-based learning (PBL) in the teaching of research methodology and statistics courses on improving research writing skills and enhancing course achievement. It also projects an action plan model for the effective implementation of PBL in the instructional aspect. The study utilised a positivist research paradigm based on action research design using the technique of content analysis. Employing a universal rubric, 45 proposals of graduate programme students enrolled in the College of Education at Minia University in North Upper Egypt were subjected to content analysis to rate students’ skills in writing research proposals before and after the delivery of the course. The students volunteered to participate in the study after they were given a synopsis of the aims and procedures. Students’ achievement was assessed through a test consisting of 90 items, developed primarily for this purpose at the end of the second semester in the academic year 2018–2019. The post-content analysis revealed a significant improvement in scientific research skills, with a considerable difference between the pre- and post-achievement scores. It is imperative to consider the feasibility of using the PBL approach in teaching research methodology and statistics courses for graduate students. The study recommended the adoption of PBL in undergraduate programmes as well as in high school education.</p>

The Effects of Green Innovations in Organizations: Influence of Stakeholders

Organizations moving towards adopting sustainable business development has become a necessity. As more and more stakeholders increasingly show interest in pollution and environmental degradation and the major impacts on the economic activities of organizations, it has become a necessity for organizations to move towards adopting sustainable business development. To achieve this goal, organizations need to invest in green innovations (GIs). Therefore, this paper examines the important influence of internal and external stakeholders on organizations that choose to pursue sustainable development with the help of implementing green innovations. It has certain theoretical and practical implications, but the following problems exist: (a) the usage of energy has increased in recent years and further creates a warning sign that precautionary measures need to be taken soon, and if not, the situation will impact the environment and organizations’ sustainable performance; (b) stakeholders’ raise concerns about pollution and environmental deterioration and urge industrialists to incorporate green innovation into all aspects of production and processes. A positivist research paradigm is applied, and the hypotheses will be tested using Structural Equation Modelling (SEM). This study analyzes how green innovation interacts with the linkage between stakeholders and organizational sustainable performance. The contribution hopes to benefit the growth of the economy, promote a cleaner environment, and enhance the wellbeing of the country. This study will further help to enlighten the importance of embracing green innovation in industries to policy makers and manufacturers, which is currently lacking. This initiative is in line with Malaysia’s 12th plan, which aims to promote green innovation to boost the Gross Domestic Product (GDP) and push the country above the high-income barrier.

Comparing perceptions of the impact of journal rankings between fields

While the purpose of academic research is to obtain new knowledge and understanding, there is an increasing concern that many scholars value work based upon where it is published rather than on its intrinsic quality. We argue that the degree to which journal ranking lists affect research has an important field-specific component. Using a large-scale survey of UK business academics and underpinned with a conceptual framework inspired by Bourdieu, we examine the attitudes towards journal ranking lists of individuals working within 22 ‘fields’ operating under the umbrella of business and management in the Academic Journal Guide (AJG). We show that scholars in economics and finance at one end of the spectrum, and in organisational studies at the other, systematically differ from accounting scholars in how they relate to the list. While the empirical evidence suggests that finance and economics are more insular than other fields, members of these two fields are the ones who are significantly less likely to consider that journal lists create a ‘research monoculture’, foster ‘technically well-executed but boring research’, or ‘encourage work that is not of interest to practitioners/policy makers’. On the other hand, scholars in organisational studies show the highest agreement with these concerns about journal ranking lists. Our findings have important implications for the evolution of accounting as a field that spans both a critical, interpretive paradigm with a strong focus on organisational context as well as a positivist, financial and capital markets-based research paradigm. If accounting scholars of these two approaches attach different authority to journal ranking lists and the value of publications in highly ranked journals, these perception differences could lead to tensions within the field and could have distortive effects on resource allocations and the career prospects of accounting scholars working in the respective sub-fields.

The use of Software as a Service to improve the Dynamic Capabilities of South African Small and Medium Enterprises

Business aspects such as sales, human resources management (HRM), marketing, accounting, and customer relationship management (CRM) are important for Small and Medium Enterprises (SMEs). Therefore, it is anticipated that SMEs will get to benefit from using innovative technologies (IT) such as Software as a Service (SaaS). SaaS is a Cloud Computing model where applications, resources, and services are provided by the service provider (SP) to SMEs and accessed via the internet. SaaS may transform SMEs. One of the major benefits of SaaS is its dynamic capabilities. Despite the benefits of SaaS, the utilization of this technology in SMEs, particularly in developing countries is still limited. This research study aims to develop a conceptual model for the use of SaaS to improve the dynamic capabilities of South African SMEs. In this study, the theory of Technology-Task-Fit (TTF) will be adopted and used to underpin the study. A positivist research paradigm will be adopted. The study will use a quantitative research approach and data will be collected from 344 SME managers in South Africa using a questionnaire. Structural equation modeling (SEM) will be applied in this study to analyze the data.

Effect of Social Stressors on Work-Family Conflict Experienced by Female Faculty Members at Public Sector Schools in District Lahore, Pakistan

The goal of this study is to find out how work-family conflict (WFC) affects the quality of service that female school faculty provide. A healthy balance between work and personal life includes both work and personal activities. Because their workloads are getting bigger, it's getting harder for women faculty members to balance work and family life. The gender gap puts more stress on the female faculty, which makes it harder for them to give good care. This study uses a positivist research paradigm to get information from female teachers in Pakistan's Lahore District public schools. The focus of this study is on female teachers from a variety of public schools in District Lahore, Pakistan. For this study, a representative sample of female teachers from 203 public schools in the Lahore District of Pakistan was chosen. Cronbach's Alpha (Sarstedt et al., 2019) ranges from 0.681 to 0.931 and a composite range of 0.826 to 0.954, which shows that the results of this study can be trusted. The Fornell-Larcker criterion (Henseler, 2015), cross-loadings, and heteronormativity are used to figure out whether the results are similar or different. Structured equation modelling (SEQ) is used to look at the data (Cheung & Wang, 2017). This study found that role ambiguity and role conflict at work, as well as interactions between parents and spouses at home, have a negative effect on WFC. People are affected by work pressures, which can lead to job stress and, in the long run, depression. When women in the academic workforce experience WFC, it makes their depression worse. Respondent views of ISQ were average when it came to dependability, empathy, responsiveness, and concreteness (Reynoso et a., 1995). WFC hurts the ISQ of female faculty members because it makes them more likely to get depressed. This study also shows that more research needs to be done using different methods, like qualitative analysis and triangulation. This means that in Pakistan, WFC in female faculty can be studied in both public and private schools. Lastly, the study makes some suggestions for future research on WFC and gives management some tips on how to help the female faculty members raise the ISQ.

Covid-19 Pandemic: Perspectives on Employee Engagement, Work From Home and an Employee Wellness Programme in a Debt Collection Organisation in Gauteng, South Africa

The Covid-19 pandemic rapidly changed and is still changing the way people live and work on a global scale. During the pandemic, most organisations are forced to implement a work-from-home solution, irrespective of employees’ preferences, abilities, and the nature and extent of jobs. In this research, we aimed to explore perspectives on employee engagement, work from home and an employee wellness programme in the context of the Covid-19 pandemic among employees of an organisation that focuses on outsourced debt collections. The study was conducted within a positivistic research paradigm. A quantitative cross-sectional, survey design was employed. Total population sampling was used. Data were collected from 95 respondents through a web-based survey using a coded questionnaire. From the results of study, it became evident that the proactive approach taken by the leadership of the organisation early in 2020, in anticipation of the effects of the Covid-19 pandemic, resulted in positive outcomes for the organisation. The results indicated that the employees were, to a great extent, engaged in the workplace, mainly owing to organisational and leadership support, the flexibility allowed in the work-from-home model and organisational concern for the health and wellness of employees. However, the employees were subjected to challenges generally experienced by homeworkers during the Covid-19 pandemic, such as increased workloads and working hours, loneliness due to isolation, and inadequate office infrastructure. The results of the study are important to inform business decisions regarding the work-from-home model as a temporary or alternative working arrangement in the organisation under investigation and may benefit organisations operating in similar contexts.

Does brand personality mediate the link between social media usage and customer buying decisions on telecommunication’s products and services? Evidence from Ghana

Social media marketing has vastly benefitted businesses, including the development of brand identity via solid communication channels. Innovative marketing tools have proven effective among service and non-service-based businesses. This study examines the impact of social media on customer buying decisions via brand personality attributes among telecom products (e.g., mobile phones, sim cards, and data subscriptions) in Ghana. A positivist research paradigm with a non-probability sampling were deployed to achieve study goals. A structured questionnaire was designed to collect the data from subscribers of the telecom giants (MTN, Vodafone, and Airtel-Tigo) in the capital of Ghana through a non-probability sampling technique (snowball/referral method). Both self-administered and online survey (link) were deployed with strict adherence to Covid-19 protocols. A valid data set of 414 (representing 82% of response rate) from 507 responses was received for data processing. PLS-SEM was applied to analyze the study hypothesis. The study identified five main brand personality attributes (i.e., brand sincerity, brand excitement, brand competence, brand sophistication, and brand ruggedness) as mediators of the proposed framework. The study found that brand sincerity, brand excitement, and brand competence played a significant mediation effect on the relationship between social media usage and customer buying decisions, whereas brand sophistication and brand ruggedness did not. The findings suggest that brand management plays an interconnected role in customer decision-making in which brand practitioners should take a keynote regarding their strategic marketing decisions. Finally, the paper recommends that future research consider a mixed approach to offer an in-depth analysis. Acknowledgment This study is supported by Tomas Bata University in Zlin through IGA/FAME /2022/010 Influencer marketing and intercultural differences across generations and IGA/FAME/2021/005-Significant factors in the sustainability of economic growth with a focus on the SME segment. We are grateful to the Editor-in-Chief and the anonymous reviewers for their comments in shaping this manuscript.

Does Investment Structure Matters in the Nexus Between Income Diversification and Financial Performance in Comesa Region? Evidence from Commercial Banks in Kenya

Purpose: The article examines whether investment structure moderates the relationship between income diversification and financial performance of Commercial banks in COMESA region. Approach/Methodology/Design: The study adopted positivist research paradigm and explanatory research design. The data was collected from 31 commercials banks in Kenya from 2008 to 2019.The study considered the following variables: Income Diversification, Investment Structure and Financial Performance. Modern portfolio theory, Agency theory and resource based view theory were adopted. Findings: The study established that income diversification have positive significant effects on the financial performance. The bank investment structure recorded a negative significant effect on financial performance of the commercial banks. Further, the interaction between investment structure and income diversification presented a negative significant effect on financial performance of the commercial banks. The study adds to debate on diversification premiums and discounts by establishing that investment structure moderates the relationship between income diversification and financial performance. COMESA banks have reasons to diversify their income but should consider the mix of the investment structure to achieve optimum results. Practical Implications: Since the study support the benefits of diversification, COMESA as a region can accelerate on pushing for policies that encourage bank diversification to improve the profitability. Additionally, the diversifying banks should optimally adjust their investment structures to propel diversification benefits to compensate the declining interest income. Originality/value: This study contributes to conflicting diversification premiums and discounts by introducing the moderating role of bank investment structure, this indirect effects adds to modern portfolio theory and agency theory that asserts direct relationship of both diversification premiums and discounts respectively.

ICT Driven Cataloging and Classification Practical Classes: Perception of Nigerian Library and Information Science Students Motivational Factors

The study investigated the motivational factors that could enhance the teaching and understanding of ICT driven cataloging and classification practical classes. It deployed positivist research paradigm using quantitative method by using questionnaire for data collection. The population of the study is one thousand, one hundred and twenty-five (1,125), out of which 110 was sampled using research advisor table for determining sample size. The findings revealed that respondents were averagely motivated toward ICT driven Cataloging and Classification practical classes. Recommendations were made for the provision of cataloging and classification tools as well as extension of the practical classes’ periods, among others.

Response to Water Scarcity: Gender Analysis of the Motivation Factors Toward Water Conservation Behavior in the Workplace

Provision and availability of water continue to be a major socio-economic challenge in many countries. The problem is prevalent particularly in arid and semi-arid regions which are affected by droughts and wide climate variability, combined with high population growth and economic development. Shortages and compromised water availability are causes of concern to food security (agricultural sector), performance of businesses, and economic growth among others. The study adopted a quantitative research approach and was underpinned by a positivist research paradigm. Data were collected from 72 managers at North West University—Mahikeng (NWU-Mahikeng), South Africa using an online self-administered survey questionnaire. This study evaluates the factors related to predictors of water-conservation motivation behavior at work. The study used the Chi-square statistics (Phi and Cramer's V-tests) to test the relationship between Manager's gender and motivation predictors of water conservation at work. Findings from the statistical results showed that the Phi and Cramer's V-test gave a P-value < 0.05 (P < 0.05), which shows that within the sample of managers, there is significant relationship between Manager's gender and the motivation to conserve water. These results highlight that gender orientation affects one's response to water scarcity and motivation for conservation. The variations underscored gender as an important component of sustainable development goals which must be included when implementing policies and programs to promote water conservation consciousness and efficient water use at work.

Examining the influence of brand personality dimension on consumer buying decision: evidence from Ghana

Abstract With the advent of innovative marketing, the increasing use of brand personality concepts for the promotion of a brand or product has received scholarly work across the globe. Yet little is known in the literature about the dimensions of brand personality and its applicability in the telecommunication industry. Considering the known link between brand personality and customer purchase intent, this research sought to examine the impact of the brand personality dimension on customer buying decisions in the telecoms sector. A positivist research paradigm was used to attain the study goal(s) with valid data of 414 subscribers (customers) of telecom giants in Ghana. The result from the PLS-SEM technique identified five main attributes of brand personality (ie. sincerity, excitement, competence, sophistication, and ruggedness) as antecedents of customer buying decisions in the research model. Findings revealed that brand sincerity, brand excitement, and brand competence have a significant relationship with customer buying decisions. Whereas brand sophistication and ruggedness were not. An effective brand increases its brand equity by having a consistent set of traits that a specific consumer segment enjoys. This article not only provides empirical insight into the brand personality literature but also serves as a source of information for managers in the telecom industry to successfully trigger strategic marketing practices that would help to optimize the usefulness of the brand personality concept. Limitations and future research directions are discussed.

Organisational Structure as a Strategic Enabler of Commercial Bank Employees in Nigeria

The structure is a critical part of organisation design which enhance or mar employee performance in an organisation. This study investigates the effect of organisational structure on employees' performance in selected commercial banks in Nigeria. The study adopted a positivistic research paradigm. One hundred ninety-two employees from three commercial banks, namely Access, Fidelity and Zenith banks in Anambra State, were selected using random sampling. Data collected from employees through a structured questionnaire were analysed using Analysis of Variance through the aid of SPSS version 26. The findings reveal that formalisation has a significant and positive effect on employees’ commitment at (F-value=2.233; p-value=0.022). The hierarchical layer in the banks has a significant and positive effect on employees’ efficiency at (F-value=0.726; p-value=0.015), while departmentalisation also has a significant and positive effect on employees’ service delivery at (F-value=2.142; p-value=0.016). Overall, this study concludes that organisational structure has a significant and positive effect on the performance of employees in commercial banks. Corporate strategists and human resource managers in commercial banks need to leverage organisational structure to enhance employees' commitment, efficiency, and performance and as a strategic enabler for improving the delivery of quality service internally to colleagues and externally to customers.
 
 Received: 19 January 2022 / Accepted: 13 April 2022 / Published: 5 May 2022

Debt-Equity Ratio, CEO Power and Financial Performance of Listed Companies at the Nairobi Securities Exchange, Kenya

Firm financial performance is essential for corporate survival and prosperity. Financial leverage may be used to enhance corporate financial performance, but it can also occasion financial distress and bankruptcy if not carefully managed. At the Nairobi Securities Exchange, a number of firms face poor financial performance, financial distress, and weak corporate governance, commonly associated with excessive leverage and bankruptcy. Recent corporate finance research shows increasing importance of variables, omitted in prior corporate finance studies, with more practical significance to practicing managers such as debt slack and corporate governance. The purpose of this study was to determine the moderating effect of Chief Executive Officer Power on the relationship between financial leverage and financial performance of listed companies at the Nairobi Securities Exchange. The specific objective was to determine the conditional effect of Chief Executive Officer Power on the relationship between Debt-Equity ratio and firm financial performance. The study was grounded on dynamic trade-off, pecking order, agency, and upper echelon theories. Positivist research paradigm with a descriptive research design using a linear regression model on Panel data obtained from a survey of 38 listed companies at Nairobi Securities Exchange over the period 2010 to 2019 was used. The data was mined from financial statements filed at the Nairobi Securities Exchange. Controlling for Firm size, Sales growth and operational efficiency, the study found Chief Executive Officer Power to significantly moderate the relationship between Debt/Equity ratio and Return on Equity (∆R2 = +0.1314;ꞵ = 0.1019455, p=0.000), with scope for lower levels enhancing Return on Equity while higher levels dampening. The study recommended a low Chief Executive Officer Power configuration mandate. The study contributes to theory development by establishing executive power contingency to theories relating financial leverage to firm financial performance; to knowledge by developing a tool for measurement of Executive power; and to policy by providing empirical evidence for regulation of executive power. The study scope was limited to structural and shared ownership sources of Chief Executive Officer Power and recommends further research incorporating personal sources of power.

Debt-Equity Ratio and Financial Performance of Listed Companies at the Nairobi Securities Exchange, Kenya

Firm financial performance is essential for corporate survival and prosperity. Financial leverage may be used to enhance corporate financial performance, but it can also occasion financial distress and bankruptcy if not carefully managed. At the Nairobi Securities Exchange, a number of firms face poor financial performance, and financial distress, commonly associated with excessive leverage and bankruptcy. The purpose of this study was to determine the effect of debt-Equity ratio on financial performance of listed companies at Nairobi Securities Exchange. The study was grounded on dynamic tradeoff and pecking order theories. Positivist research paradigm with explanatory design using linear regression model on panel data obtained from a survey of 38 listed companies at Nairobi Securities Exchange over the period 2010 to 2019 was used. The data was mined from financial statements filed at the Nairobi Securities Exchange. Controlling for Firm size, Sales growth and operational efficiency, the study found Debt Equity ratio (ꞵ= -.1633009 p= 0.000) negatively related to Return on Equity and statistically significant at 0.05. The study recommended reduction in long-term or short-term debt or both or increase in equity finance for overall reduction in debt-equity ratio to enhance Return on Equity. Further, the study recommends deepening of Kenya’s capital market to permit optimal capital structure adoption by firms. The study contributes to knowledge by establishing the state of financial leverage at Nairobi Securities Exchange, to policy by establishing the need for deepening of capital market at NSE and to theory by confirming the relevance of dynamic tradeoff and pecking order theories at the bourse. The study scope was limited to firms listed at NSE. A similar study covering East Africa capital market is recommended. Further, a study to explore the limiting factors in Kenya’s capital market is recommended.

Talent management practices in a selected South African higher education institution

Organizations utilize talent management as one integrated method to attract and retain staff, resulting in long-term competitive advantage. However, it has emerged that higher education institutions (HEIs) in South Africa (SA) are experiencing talent management challenges. The study aimed to establish talent management practices that are poorly managed in a selected SA HEI and further recommend ways to improve talent management practices leading to sustainable competitive advantage. The study was carried out using mixed methods within the interpretive and positivist research paradigms. This study interviewed 7 non-academic staff using purposive sampling; questionnaires were randomly distributed to 153 academic staff working at one selected HEI. Results of the study indicate shortcomings in workforce planning, succession planning, and performance management. It became clear that these three talent management functions were poorly managed by the HEI. This study further recommended ways to improve talent management practices that should significantly lead to the sustainable competitive advantage of the institution.

Sustainable Quality Education and Training in Higher Education: Analyzing Antecedents of Sustainable Quality Education in Module II Degree Programme in Kenya

Outcome target 3 of Sustainable Development Goal 4 focuses on reducing barriers to skills development, Technical and Vocational Education, and Training starting from secondary level, tertiary, and university education. It also focuses on providing lifelong learning opportunities for youth and adults. Universities in Kenya have been at the forefront of improving access to higher education for all. One programme through which Universities have actualized their desire for accessible education is Module II, popularly known as the parallel programme. Through this programme many individuals who achieved the minimum requirement for university admission have had an opportunity to access higher education even though they had hitherto not been considered. However, the quality of education offered under this module has remained a matter of concern. Therefore, the purpose of this study was to analyze probable antecedents of sustainable quality education in the Module II programme. The study adopted the quasi-experimental research design anchored in the positivist research paradigm. The study targeted lecturers drawn from public universities and campuses located in Uasin Gishu County. Questionnaires were used to collect data from a sample of 258 lecturers handling diverse disciplines and who were randomly selected. Multiple regression analysis was used to analyze data. The study revealed that admissions policy, quality culture, curriculum development, and teaching evaluation were significant antecedents to sustainable quality education in Module II. The originality in the study is that Module II can and does support the realization of SDG4 outcome target 3 concerning access to university education. Educational stakeholders should rethink implementing this module alongside these critical antecedents to empower individuals.

Perceptions of Energy Resources Efficiency for Sustainable Development in the Developing Context of Nigeria: Implications for Enterprise Development in the Energy Sector

Energy resources are indispensable to humans, animals, and plants. From the perspective of energy economics, energy efficiency has a high propensity to stimulate a development process that is environmentally, economically, and socially sustainable. Most developed countries are known to have attained energy efficiency, but the developing countries arguably still contend with energy inefficiency. In view of the foregoing, this study investigates the perceptions of energy resources efficiency for sustainable development in the developing context of Nigeria including implications for enterprise development in the energy sector. The study adopts a quantitative research method, a positivist research paradigm in order to generate fact-based information from energy users in the developing context. A sample of 400 respondents that comprised academics, professionals, business owners, policymakers, and activists working with the non-governmental organisations (NGOs) was selected, but 154 finally participated. The first finding reveals that Nigeria has eleven (11) energy resources, but the energy resource with the highest efficiency perception is fuel-wood and the least efficient is hydropower when measured in terms of stability, delivery system, reliability, resource mix, security, livelihood, and safety of energy products to the energy users. The second finding suggests that energy resources efficiency (EFF) exerts significant positive effect on the triple dimensions of sustainable development (ECS, SOS, and EVS) in the developing context of Nigeria, but the predictability is weak (42.6%, Adjusted R2). An indication that more rigorous study in required. The study contributes to the debates on energy resources efficiency and three pillars of sustainable development from the developing country context. In practical terms, the study supports and validates the X-Efficiency theory (XET) and the Resource Curse Theory (RCT).

Determinant of Audit Quality in Post IFRS and 2018 Code of Corporate Governance: Evidence from Nigeria

Audit quality is an issue of great concern in dealing with the confidence and credibility crisis that has engulfed the investment scene following collapse of many firms around the world as a result of outright fraud or fraudulent financial reporting. The study used panel data approach to investigate determinant of audit quality of firms listed in Nigerian Stock Exchange. Positivist research paradigm and Ex post facto research design was adopted. Thus secondary data was collected from sample of 14 firms purposively selected from non-financial firms from 2012 to 2019 resulting to 112 firm specific observations. Audit quality measured by accrual quality developed by Dechow and Dichev 2002 is the dependent variable. Audit fee, audit independence, audit switching, audit effectiveness (audit firm size) constitute the independent variables. Result of the study revealed that about eleven percent variation in the audit quality of sampled firms was jointly explained by the independent variables used in the study. The beta coefficient of the variables showed that audit fee, audit independence, audit switching and audit effectiveness (audit firm size) is negative but not significant in influencing accrual level. This indicates that the independent variables by reducing accrual level increases audit quality. The study concluded that audit fee, audit independence, audit switching and audit effectiveness by reducing accrual level has positive but insignificant effect on audit quality of selected firms. The study affirms Agency theory that managers opportunistic behaviour can be reduced by a third party employed by the owners. The study among other things recommended that firms should review their policies particularly as it concerns their external auditors to ensure that there are no familiarity threats, real or perceived conflict of interest that will undermine their independence in carry out their services. there is also need to enforce recent regulations toward audit firm rotation or switching after the ten years’ period specified in the 2018 Code of corporate governance in order to reduce information risk and enhance audit quality.

“I'm at breaking point”; Exploring pharmacists' resilience, coping and burnout during the COVID-19 pandemic

BackgroundThere is a lack of evidence on how the multimodal dynamic process of resilience has impacted personal adaptation of frontline healthcare professionals, working under extreme pressure during the COVID-19 global pandemic. ObjectivesTo explore resilience, burnout and wellbeing for UK pharmacists in patient-facing roles, including individual and organisational factors that align to the ABC-X theoretical model of the dynamic process of resilience. MethodsA non-experimental pragmatist research design was adopted, with a cross-sectional online survey distributed via social media and professional networks between June and July 2020. Quantitative data aligned to a positivist research paradigm was collected using validated scores, to statistically analyse wellbeing, burnout and resilience. Qualitative textual data, consistent with an interpretivist research paradigm, were analysed following an inductive thematic approach. ResultsA total of 199 surveys from pharmacists working within community, hospital and GP sectors were analysed. Wellbeing scores were strongly correlated to resilience scores. Wellbeing and resilience scores were both inversely correlated with burnout scores. Two-thirds of participants were classified as high-risk within the burnout scales.Key stressors were highlighted by participants, who described how individual resources and perceptions shaped their experience, which overall contributed to their burnout. Organisations that supported pharmacists embraced change and quickly adopted new ways of working, such as teleconsultations, flexible and remote working, redesign of workflow, alongside clear guidance. However, there was also reported frustration at lack of, slow or conflicting guidance from employers. ConclusionsThis study adds to the growing evidence base for how individuals are affected by adverse events in a dynamic environment, alongside the role that employers can play in supporting individual and organisational resilience. It provides an opportunity to learn from pharmacists' responses to the COVID-19 pandemic, and a call to action for healthcare organisations to rebuild and invest resources into sustained support for staff wellbeing.