Accounting Staff Research Articles

Resilience as a coping strategy for reducing auditor turnover intentions

Purpose The purpose of this paper is to examine the potential counteracting influence of individual resilience levels on the tendency of role stressors, stress arousal and burnout to reduce job satisfaction and increase turnover intentions. Design/methodology/approach This study surveys 332 auditors from the offices of nine public accounting firms. The structural equations modeling procedures examine an expanded role stress model to assess the nature and extent of the role that resilience plays in reducing stress, burnout, job dissatisfaction and turnover intentions. Findings Resilience has a significant direct negative association with stress arousal and burnout, a significant indirect positive association with job satisfaction and a significant indirect negative association with turnover intentions. Research limitations/implications As a cross-sectional study that incorporates self-report instruments, no definitive statements can be made about causality. However, the results extend the extant knowledge related of the role of resilience as a coping mechanism within the role stress paradigm in auditor work settings. Practical implications This study’s findings suggest the potential value of resilience training programs at public accounting firms to reduce staff burnout. In turn, reduced burnout has an increased likelihood ceteris paribus of increasing job satisfaction and reducing auditor turnover intentions. Originality/value This study’s findings suggest that resilience training for public accounting staff to reduce burnout may provide the organizational and personal benefits associated with enhancing job satisfaction and decreasing turnover intentions.

Barriers and strategies for implementing community-based interventions with minority elders: positive minds-strong bodies

BackgroundBy 2040, one out of three older adults in the USA are expected to belong to a racial/ethnic minority group. This population has an increased risk of mental and physical disability with significant barriers to access care. Community-based organizations (CBOs) often provide programming to serve minority and immigrant elders. Limited resources and other barriers such as lack of trained staff make it difficult to implement evidence-based interventions (EBIs) in CBOs for long-term adoption. Yet little is known about what factors can facilitate adoption of EBIs in CBOs serving minority elders.MethodsPositive-Minds–Strong Bodies (PM-SB), an evidence-based intervention offered in four languages, aims to reduce mental and physical disability for minority and immigrant elders through the efforts of community health workers and exercise trainers. The intervention consists of cognitive behavior therapy and exercise training sessions delivered over 6 months. During a recent clinical trial of this intervention, we elicited feedback from CBO staff to determine how best to facilitate the implementation and long-term sustainability of PM-SB within their agencies. We surveyed 30 CBO staff members, held four focus groups, and conducted 20 in-depth interviews to examine staff perspectives and to reveal factors or changes needed to facilitate long-term adoption in prospective CBOs.ResultsParticipants reported that staff motivation and implementation could be improved through the following changes: increasing patient compensation for treatment sessions, decreasing levels of organizational accountability, and reducing staff demands embedded in the intervention. Although most staff perceived that PM-SB improved their agency’s ability to address the health and well-being of elders, capacity-building strategies such as a “train-the-trainer” initiative were identified as priorities to address staff turnover for sustainability. Adapting the intervention to get financial reimbursement also emerged as vital.ConclusionsAugmenting financial incentives, streamlining procedures, and simplifying staff accountability were suggested strategies for facilitating the transition from a disability prevention clinical trial in minority and immigrant elders to a scalable implementation in routine services at CBOs.Trial registrationClinicalTrials.gov, NCT02317432.

Development of Mosque Accounting Information Systems Based on Non-profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque

The mosque, a place of worship for Muslims, is a non-profit entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of non-profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the non-profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds.

Extent Of Utilization Of Analytical Techniques And Susbsitantive Test By Accounting Staff For Fraud Detection In Large Scale Business Organisations In Delta State

This study on extent of utilization of analytical techniques and susbsitantive test by accounting staff for fraud detection in large scale business organisations in Delta State was necessitated by the growing incidence frauds that are crippling businesses and socio-economic development of the state. Two research questions guided the study and two null hypotheses were tested. Related literature to the study were reviewed. Descriptive survey research design was adopted for the study. The population of the study was 260 accounting staff. A sample size of 160 was drawn for the study using stratified sampling technique. A four-point rating scale questionnaire developed by the researchers containing 23 items in two clusters was used for data collection. Internal consistency method was used to determine the reliability of the questionnaire with Cronbach Alpha and this yielded reliability coefficient values of 0.91 and 0.84 respectively for the sections with an overall reliability of 0.88. Data were analyzed using mean and standard deviation to answer the research questions and determine the homogeneity of the respondents’ view while t-test and analysis of variance were used to test the hypotheses at 0.05 level of significance. The results showed that the accounting staff moderately utilized analytical technique for fraud detection but highly utilized substantive test. Furthermore, it was found that types and status of organization in NSE did not significantly influence the respondents’ ratings. Based on the findings of the study, it was concluded that the accounting staff are not adequately utilizing techniques that could facilitate fraud detection in large-scale business organisations as required to combact the menance. It was therefore recommended among others, that, management of LSBOs should sponsor their accounting staff on training and that sharesholders should insist that the techniques are adequately utilized by holding the management accountable for future incidence of fraud.

Understanding the Unique Needs for Members of LGBTQ Community in the Hematopoietic Stem Cell Transplant (HSCT) Setting: Improving Staff Accountability and Comfort through Education

Topic Significance & Study Purpose/Background/Rationale The LGBTQ community faces significant barriers to healthcare in the United States. Battling a cancer diagnosis and committing to a HSCT is daunting to all; fighting as a LGBTQ individual can be even more overwhelming. LGBTQ patients may experience stigma and discrimination in the health care system. Many approach their treatment expecting continued misunderstanding from healthcare professionals. Methods, Intervention, & Analysis The aim of this project was to educate the HSCT multi-disciplinary staff about healthcare disparities experienced by the LGBTQ community and to engender sensitivity among staff. Tools for effective communication were provided in order to deliver exceptional care to all patients. With appropriate permissions, a PowerPoint from the online National LGBTQ Health Education Center was presented at multiple teaching sessions for day and night shift staff. Further independent training through the National LGBTQ Health Education Center was encouraged and multiple open discussions were held with staff over a 6-month period. An anonymous Qualtrics survey was distributed at the end of the 6-month period to evaluate the effectiveness of the education. Findings & Interpretation Fifty-three staff members participated in training and 28 surveys were returned. Only twenty-one percent of respondents considered themselves knowledgeable about LGBTQ healthcare needs prior to this education. After completing the course, eighty-nine percent of respondents rated themselves as knowledgeable and all indicated that they are likely to utilize these communication skills to provide care to future LGBTQ patients. Discussion & Implications Providing appropriate education to healthcare professionals can increase awareness of LGBTQ needs and improve accountability for meeting those needs. Education and open dialogue are important steps toward embracing the LGBTQ community and delivering safe, compassionate care to increasingly diverse patient populations.

Analisa Faktor-Faktor Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia Berpengaruh Terhadap Kualitas Laporan Keuangan (Studi Pada PT.Newera Rubberindo)

The research set forth in this jurnal aims to analyze the factors of accounting information systems and human resource competencies that can affect the quality of financial statements. This research was conducted at PT. Nusa Rubberindo. The population in this study is the accounting and financial staff at the PT. How to collect data by distributing questionnaires. The sampling technique uses a purposive sampling method and the sample with the results of 40 respondents. Multiple linear regression analysis is used as an analytical method to obtain the magnitude of the relations and contributions between the variables x and y. The classic assumption test is the first step in using statistical methods. Hypothesis testing utilizes the t test and f test with the SPSS 19.0 For Windows program process. The results of the research analysis show that accounting information system factors and competency factors have their respective influence on one side of the quality of the financial statements and together on the other.

Firm Attributes Count and Management Accounting Practices in an Emerging Market

The birth of globalization has brought about the introduction of new technologies and means of production which exposes developing countries to greater competition. This has resulted in the alteration of the business environment, thereby changing the dynamics of firm characteristics. In view of the foregoing, this paper examines whether or not attributes count of a firm (FAC) influences the Management Accounting Practices (MAPs) adopted. This effort is hinged on the manufacturing sphere, using primary data sourced through the issuance of structured questionnaires. Firm attributes count was discriminated on the basis of; size, intensity of market competition, grade of accounting staff and technology deployed. A sample size of 80 firms was adopted, with the Spearman correlation coefficient method employed to analyse the data. The empirical outcome of this effort unveils that, all the firm attributes count deployed in this study significantly influence MAPs. Therefore, the study concludes that the type of management accounting tool deployed in any firm, is firm size, intensity of market competition, quality of accounting staff and the level and nature of tech dependent, and that domain differences does tinker with the nature of the effect of these variables. On the basis of the foregoing, it is recommended that smaller firms should deploy outsourcing of management accounting services to augment the lack of quality accounting staff, explore opportunities of alternatives of improved, but cheaper, technology to deploy towards improving the competitiveness, and deploy firm-clustering paradigm to take advantage of combined resource utilisation.

"Working Against Gravity": The Uphill Task of Overcapacity Management.

While most health systems have implemented interventions to manage situations in which patient demand exceeds capacity, little is known about the long-term sustainability or effectiveness of such interventions. A large multi-jurisdictional study on patient flow in Western Canada provided the opportunity to explore experiences with overcapacity management strategies across 10 diverse health regions. Four categories of interventions were employed by all or most regions: overcapacity protocols, alternative locations for emergency patients, locations for discharge-ready inpatients, and meetings to guide redistribution of patients. Two mechanisms undergirded successful interventions: providing a capacity buffer and promoting action by inpatient units by increasing staff accountability and/or solidarity. Participants reported that interventions demanded significant time and resources and the ongoing active involvement of middle and senior management. Furthermore, although most participants characterized overcapacity management practices as effective, this effectiveness was almost universally experienced as temporary. Many regions described a context of chronic overcapacity, which persisted despite continued intervention. Processes designed to manage short-term surges in demand cannot rectify a long-term mismatch between capacity and demand; solutions at the level of system redesign are needed.

Analysis of Factors Influences Fraudulent Tendencies in Denpasar Rural Credit Institutions

Accounting fraud often occurs and increases in several countries and organizations. The deviant action in financial statements is one of the accounting fraudulent actions. The impact and consequences of accounting fraud cannot be avoided and microfinance institution will suffer losses due to this action. This study aims to examine and obtain empirical evidence of the effectivity of internal control effectiveness, information asymmetry, compliance with accounting rules and management morality towards accounting fraudulent tendencies in Rural Credit Institutions (LPD) in Denpasar City. Data is obtained by giving questionnaires to the leadership and accounting staff at the Rural Credit Institution (LPD) in Denpasar City. Determination of the sample using purposive sampling method. The sample in this study were 70 respondents. The analytical tool used is multiple linear regression analysis. The data obtained were analyzed using the Statistical Package for Science (SPSS) program. The results showed that the effectiveness of internal control and management morality had a negative effect on accounting fraud tendencies. While information asymmetry and compliance with accounting rules do not affect the tendency of accounting fraud.

Customizing Physiologic Alarms in the Emergency Department: A Regression Discontinuity, Quality Improvement Study

IntroductionClinical alarms promote patient safety by alerting clinicians when there is an indication or change in a condition requiring a response. An excessive volume of alarm fires, however, contributes to sensory overload and desensitization, referred to as alarm fatigue, which has significant implications when alarms are missed. This evidence-based, practice project aimed to implement and evaluate a program that reduces the number of clinically nonactionable, physiologic alarms in an emergency department. Although alarm fatigue is an important negative consequence, the focus of this project is not on alarm fatigue but on measures to reduce the volume of clinically nonactionable alarms that lead to alarm fatigue. The Iowa Model was used as a conceptual framework. MethodsThis project involved adjusting default alarm settings and implementing an education plan on the safe use of alarms. The sample population included all patients on physiologic monitors at an emergency department. Retrospective data were collected, and regression discontinuity design was applied to compare the rate of alarm fires triggered by the physiologic monitor between pre- and postimplementation of an alarm protocol. ResultsA significant change in the rate of alarm fires occurred with an estimated reduction of 14.96 (P = 0.003). There were no reports of adverse outcomes such as a delay in responding to a change in patient condition or delay leading to cardiopulmonary arrest. DiscussionA reduction in nonactionable, physiologic alarms was attained after implementing multimodal strategies inclusive of adjusting default settings, staff education on managing alarms, and emphasis on staff accountability.

The Extent of the Availability of Responsibility Accounting Pillars in Jordanian Industrial Companies Enlisted at Amman Stock Exchange Perceived by Managerial Accounting Staff

The Extent of the Availability of Responsibility Accounting Pillars in Jordanian Industrial Companies Enlisted at Amman Stock Exchange Perceived by Managerial Accounting Staff

UTILISATION OF FORENSIC AUDITING TECHNIQUES FOR FRAUD DETECTION IN LARGE SCALE BUSINESS ORGANISIONS IN DELTA STATE, NIGERIA

This study on utilisation of forensic auditing investigation techniques for fraud detection in large scale business organisations in Delta State was necessitated by the growing incidence of frauds that are crippling businesses and socio-economic development of the state. Two research questions guided the study and two null hypotheses were tested at 0.05 level of significance. Related literature to the study were reviewed. Descriptive survey research design was adopted for the study. The population of the study was 260 accounting staff. A sample size of 160 was selected for the study using simple random sampling technique. A four-point rating scale questionnaire developed by the researchers was used for data collection. Cronbach Alpha method was used to determine the reliability of the questionnaire and this yielded reliability coefficient values of 0.83 and 0.88 respectively for the sections with an overall reliability of 0.86. Data were analyzed using mean and standard deviation to ascertain the homogeneity of the respondents while t-test and analysis of variance were used to test the hypotheses at 0.05 level of significance. The results showed that the accounting staff lowly utilised background investigation technique for fraud detection while investigative interview was moderately utilized. Furthermore, it was found that types and status of organization in NSE did not significantly influence their ratings on utilisation of background investigation and investigative interview for fraud detection. From the findings of the study, it was concluded that the accounting staff did not utilize forensic auditing investigation techniques for fraud detection in large-scale business organisations as required. Based on the findings, the researcher recommended among others, employees of large-scale business organisations should endeavour to support forensic auditors with relevant background information that could lead to fraud detection to ensure that the occurrence of fraud is minimized. Article visualizations:

1154. Impact of Educational Feedback on Reducing Hospital-Onset Catheter-Associated Urinary tract Infections at an Academic Medical Center

BackgroundHigh regulatory burden on hospital-onset (HO) infections has increased performance pressure on infection prevention programs. Despite the availability of comprehensive prevention guidelines, a major challenge has been communication with frontline staff to integrate appropriate prevention measures into practice. The objective of our study was to evaluate the impact of educational intervention on HO CAUTI rates and urinary catheter days.MethodsAt the University of Mississippi Medical Center, Infection prevention (IP) reports unit-based monthly HO infections via email to respective unit managers and ordering physician providers. Starting May 2018, IP assessed compliance to CAUTI prevention strategies per SHEA/IDSA practice recommendations (2014). HO CAUTI cases with noncompliance were labeled as “preventable” infections and educational justification was provided in the email report. No other interventions were introduced during the study period. CAUTI data were collected using ongoing surveillance per NHSN and used to calculate rates per 1,000 catheter days. One-way analysis of variance (ANOVA) was used to compare pre- and post-intervention data.ResultsPrior to intervention (July 2017–March 2018), HO CAUTI rate was 1.43 per 1,000 catheter days. In the post-intervention period (July 2018–March 2019), HO CAUTI rate decreased to 0.62 per 1,000 catheter days. Comparison of pre- and post-intervention rates showed a statistically significant reduction in HO CAUTIs (P = 0.04). The total number of catheter days reduced, but the difference was not statistically significant (8,604 vs. 7,583; P = 0.06). Of the 14 HO CAUTIs in post-intervention period, 64% (8/14) were reported preventable. The preventable causes included inappropriate urine culturing practice in asymptomatic patients (5) or as part of pan-culture without urinalysis (2), and lack of daily catheter assessment for necessity (1).ConclusionAt our institute, regular educational feedback by IP to frontline staff resulted in a reduction of HO CAUTIs. Feedback measure improved accountability, awareness and engagement of frontline staff in practicing appropriate CAUTI prevention strategies. Disclosures All authors: No reported disclosures.

Recognition Of Revenue In Mobile Phone Companies Under IFRS 15

The aim of this research is to find out the adequacy and appropriateness of revenue recognition procedures in mobile phone companies and to know how well they comply with international financial reporting standards.
 The most important conclusion reached by the researcher is the lack of experience and know-how in the accounting and administrative staff working in most mobile phone companies.
 The most important recommendations of the research are the need to provide an efficient accounting and administrative staff with sufficient experience and know-how in the methods of recognizing revenues generated by mobile phone companies.

The Impact of Professional Ethics on Organizational Accountability with Mediating Role of Teamwork

Background and Aim: Given the changing needs of organizations and society, productivity and competition require attention to professional ethics, teamwork and accountability. The purpose of this study was to determine the impact of professional ethics on organizational accountability with mediating role of teamwork. Materials and Methods: In this descriptive-correlational study, the study population was the staff of Ardabil University of Medical Sciences in 2018 According to Cochran formula, 170 people were selected using simple random sampling. Qasemzadeh's Professional ethics (2014), Linchoni's Teamwork (2000) and Bovens's (2005) Public accountability questionnaires were used for data collection. Data were analyzed using SPSS24 and Amos22 statistical softwares. Findings: Professional ethics had a direct and significant effect on teamwork (0.62) and staff accountability (0.58). The direct effect of teamwork on staff accountability was significant (0.43). Also, mediathing role of teamwork in the impact of professional ethics on accountability (0.26) was confirmed. Among the components of professional ethics, empathy (0.95) had the highest and respect for others (0.43) had the lowest factor load. Among the components of teamwork, commitment (0.85) had the highest and the constructive approach (0.49) had the lowest factor load. Among the dimensions of accountability, the dimension of professional accountability (0.90) had the highest and the dimension of legal accountability (0.57) had the lowest factor load. Conclusion: According to the findings, staff training for professional ethics and teamwork skills can provide the ground for unity and teamwork that results in increased organizational accountability. Please cite this article as: Moeinikia M, Kazemi S, Omidvar A, Divband A. The Impact of Professional Ethics on Organizational Accountability with Mediating Role of Teamwork. Bioethics Journal 2019; 9(31): 35-45.

Factors Influencing Performance of Devolved Government Units in Kenya: A Case of Department of Agriculture, Meru County, Kenya

The international unresponsive approach by centralized governments to the social, cultural and economic needs of the citizenry at the grassroots did inform the devolution of both political and administrative powers to sub-national levels of governments. This was with the view that bringing government officers closer to the people would improve public services delivery. This study investigated the factors influencing the performance of devolved government units in Kenya, a case of the department of agriculture in Meru county. In particular, it examined the influence of employee motivation, staff training and development, resources mobilization and staff accountability on the performance of devolved government units. The study was hinged on three theories; Agency, Stakeholders and Contract theories. The study made use of a correlational survey research design since it was interested in unearthing the influence of each of the independent variable factors on the performance of the devolved units of government in Kenya, a case of the department of agriculture in Meru county. The target population for the study were all employees of the department of Agriculture in Meru county, that is 68 employees, a census was therefore conducted. Questionnaires and interview guides were be used to collect both quantitative and qualitative primary data in the study locale, while secondary data was gotten from the agriculture department in the county government of Meru offices. Quantitative data was coded into SPSS v23 for analysis using correlation and regression techniques, while qualitative data was put into put into themes so as to get patterns which were used to beef up the quantitative output. Data was presented in frequency tables. The study found out that the following; that there is a very strong positive correlation between employee motivation and performance of devolved units of government in Kenya, a case of the department of agriculture in Meru county, a positive and significant correlation was established between staff training and development and performance of devolved units of government in Kenya, a case of the department of agriculture in Meru county, as well as a positive and significant correlation between resources mobilization and performance of devolved units of government in Kenya, a case of the department of agriculture in Meru county, and lastly, a very strong positive correlation was established between accountability and performance of devolved units of government in Kenya, a case of the department of agriculture in Meru county. In conclusion, the performance of the agriculture department which is a devolved unit of government is positively and significantly influenced by employees’ motivation, staff accountability, staff training & development and resource mobilization. Based on the findings, the research recommends that emphasis should be put on staff accountability and employee motivation, as they are considered to be the greatest influences of performance of devolved units of government in Kenya, a case of the department of agriculture in Meru county. Since 79.4% of the variations in the performance of the devolved government units was explained by the four independent variables chosen, a study should be carried to find out which other variables influence the performance of devolved units of government. This study will therefore be useful to the national government and other 47 county governments in their quest to fulfill their mandates within their jurisdictions

Reform and Exploration of Accounting Professional Practice Teaching under the Background of Artificial Intelligence

The generation of artificial intelligence has brought about tremendous changes in the traditional financial processing model, financial processing process and the duties of financial personnel, which has brought great changes to the accounting field. This change in the accounting field directly affects the transformation of the teaching ideas of higher education institutions as a training medium for high-quality applied accounting talents. Based on this, in order to meet the needs of the accounting professional education in colleges and universities to adapt to the needs of intelligent accounting talents, this paper focuses on the analysis of the problems existing in the current accounting practice teaching in the context of artificial intelligence from the perspective of practical teaching reform. At the same time, this paper explores the new direction of accounting practice teaching reform from the aspects of accounting practice teaching content, accounting practice teaching environment, accounting practice teaching staff team and accounting practice teaching evaluation system.

Putting the Cap on Central Line–Acquired Bloodstream Infections

Our quest for zero central line–acquired bloodstream infections (CLABSIs) began in the fall of 2017. Using the model for improvement from the Institute of Healthcare Improvement helped navigate our initial goal to reduce the CLABSI rate from 2/1,000 catheter days to 1/1,000 catheter days. This nurse-led CLABSI project was designed to address two key drivers: (a) Create a culture of accountability and safety and (b) increase communication, understanding, and use of the CLABSI insertion and maintenance bundles. Setting small, attainable goals stimulated staff nurses’ passions to achieve success. The NICU CLABSI quality improvement team included bedside nurses, the NICU nursing director, medical providers, and NICU peripherally inserted central catheter (PICC) team nurses. Interventions to decrease risk of CLABSI included adherence to standardized practices for central line care while systematically introducing standardized CLABSI insertion and maintenance bundles. Staff audits, readiness rounds, electronic medical record changes, and peer-to-peer audits ensured improved nursing knowledge of central lines. A data board aided in staff and family communication and created transparency of our quality improvement work. Data were collected in standardized format according to Centers for Disease Control and Prevention criteria and compared with historical NICU CLABSI rates. Our CLABSI rate decreased by 50% from September 2017 through August 2018. We are currently 345 days without a CLABSI in our NICU. Using key drivers, with each tied to multiple interventions and tested using plan–do–study–act cycles, made our work meaningful. The meticulous attention to CLABSI bundle processes and audits of each measure assured a reliable level of hardwiring changes; in addition, these interventions yielded a dramatic effect on nursing staff accountability. Our clinical standards focused on insertion as well as maintenance bundle elements, using highly reliable methods. Tools such as visual reminders of bundle elements, line-necessity discussions led by nurses, and daily nursing and multidisciplinary huddles to ensure nurse accountability consistently yielded greater than 95% reliability of implementation of each bundle element.

Using ATP Testing to Promote Staff Engagement and Proper Disinfection Procedures in the Perioperative Setting

BACKGROUND: Adenosine Triphosphate (ATP) is present in all organic matter. ATP levels are measured in relative light units (RLUs) via a numeric value, based on the amount of ATP present on the collection swabs. The purpose of this study is to describe how ATP testing was used to improve disinfection processes in the perioperative area by promoting staff engagement and accountability in our infection prevention practices. METHODS: Over a period of three months, over 100 ATP samples were collected from three high touch surfaces in the operating rooms (ORs) of our small, acute-care hospital. Consistency among ATP collection technique was maintained throughout the study. Direct observation of cleaning processes was also conducted to evaluate disinfection practices among various staff. RESULTS: According to manufacturer recommendations, the ATP levels in the ORs were consistently greater than six times the recommended level. Direct observation of the cleaning process demonstrated that alcohol-based disinfectant wipes were not consistently being used according to manufacturer recommendations for surface contact time. Staff feedback revealed multiple wipes are required to keep the surface wet for the entire recommended contact time and it is challenging for staff to maintain surface wetness during fast-paced room turnovers. Based on staff feedback, a new disinfectant wipe was introduced to the OR with a shorter contact time. Since implementation of the new product, the average RLUs for the same high touch surfaces has decreased drastically and now consistently remains under the manufacturer's recommended limit. CONCLUSIONS: This study demonstrates how the use of ATP testing improved the disinfection process in our ORs. When developing a process improvement plan for disinfection procedures, consideration should be given to providing staff with numeric data to promote engagement and accountability. The success of this project was directly related to staff?engagement gained from the communication of ATP testing results. BACKGROUND: Adenosine Triphosphate (ATP) is present in all organic matter. ATP levels are measured in relative light units (RLUs) via a numeric value, based on the amount of ATP present on the collection swabs. The purpose of this study is to describe how ATP testing was used to improve disinfection processes in the perioperative area by promoting staff engagement and accountability in our infection prevention practices. METHODS: Over a period of three months, over 100 ATP samples were collected from three high touch surfaces in the operating rooms (ORs) of our small, acute-care hospital. Consistency among ATP collection technique was maintained throughout the study. Direct observation of cleaning processes was also conducted to evaluate disinfection practices among various staff. RESULTS: According to manufacturer recommendations, the ATP levels in the ORs were consistently greater than six times the recommended level. Direct observation of the cleaning process demonstrated that alcohol-based disinfectant wipes were not consistently being used according to manufacturer recommendations for surface contact time. Staff feedback revealed multiple wipes are required to keep the surface wet for the entire recommended contact time and it is challenging for staff to maintain surface wetness during fast-paced room turnovers. Based on staff feedback, a new disinfectant wipe was introduced to the OR with a shorter contact time. Since implementation of the new product, the average RLUs for the same high touch surfaces has decreased drastically and now consistently remains under the manufacturer's recommended limit. CONCLUSIONS: This study demonstrates how the use of ATP testing improved the disinfection process in our ORs. When developing a process improvement plan for disinfection procedures, consideration should be given to providing staff with numeric data to promote engagement and accountability. The success of this project was directly related to staff?engagement gained from the communication of ATP testing results.

ANALISIS PENGARUH KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASI PADA STAF AKUNTANSI DAN KEUANGAN

Human resources in an organization are a crucial aspect that determined the effectiveness of it. The implication is that an organization needs to always investing by making the human resources, in this case is the staff to be satisfaction while working. On the other side, the staff commitment in organization is an important thing and the companies have to pay serious attention for it. From the statement above, question like is there any impact of job satisfaction to organizational commitment If demographic became the characteristic that affect internal, external, and general job satisfaction, and is there any impact of job satisfaction to commitment organizational if three components as the indicator of commitment organizational; policy, compensatio4 and working condition appears. Data is gotten by giving 150 questionnaires to accounting and financial staff in manufacturing companies in Bekasi and Jakarta area. The technique to take samples is using a convenience sampling method. This research using Structural Equation Model—SEM for hypothesis test that shows there is an impact from several demographic factors to intrinsic, extrinsic, and general job satisfaction. And there is an impact of job satisfaction to organizational commitment f or company policy, compensation and working condition indicators