Technological Competence Research Articles

Audit Quality Under Remote Working Arrangement: The Role of Technology Competency

ABSTRACT Using comprehensive labor market data to measure client firms’ workforce technology competency, this study investigates how companies’ workforce technology competency may mitigate the deterioration of audit quality under the remote working arrangement following COVID-19. Our results suggest that after the COVID-19 outbreak, companies’ accrual quality has decreased, indicating a deterioration of audit quality. The negative impact of remote audits during COVID-19 on audit quality is less pronounced in companies with greater workforce technology competency. Our results are robust to various alternative measures, local versus nonlocal client analysis, and nonhigh-technology industry analysis. Our study provides important implications for regulatory bodies and industry professionals to understand the importance of technological human capital in improving audit quality in remote auditing contexts. Data Availability: Data are obtained from the sources specified in the paper. JEL Classifications: M15; M42.

Impacto de la Automatización en la Auditoría: Ventajas y Desafíos

Automation in auditing represents a fundamental transformation, allowing for improved operational efficiency and accuracy in error detection. This study examines its advantages, challenges and impact on the auditor's role, highlighting the need to acquire new technological competencies and redefine the professional function. Through a qualitative approach, a literature review was conducted to identify the associated benefits, such as the ability to audit 100% of transactions and free auditors for higher value-added activities. However, the risks of excessive reliance on technology and information overload, which could negatively affect critical judgment, are cautioned. For a successful implementation, it is recommended to integrate automation in a phased manner, manage technology risks through adequate controls, and ensure continuous training of staff. Constant monitoring and adjustment of automated systems is essential to ensure their effectiveness in an environment of constant regulatory change. In conclusion, automation presents a unique opportunity to modernize auditing, but it requires a comprehensive approach that balances technological innovation with professional judgment.

Проявление агентности студенчества в проектном обучении: кейс федерального университета

According to experts, there will be a growing demand for hybrid and multidisciplinary specialists with advanced cognitive skills, emotional intelligence, and technological and social competence by 2030. These professionals will be able to make independent and innovative decisions in a rapidly changing labor market. The system of higher professional education faces the challenge of addressing the quantitative and qualitative shortage of young professionals. In this context, the topic of modernizing personnel training includes the introduction and active promotion of project-based learning. Project-based training should promote the agency of students as young professionals by transferring them within the framework of training from passive behavior to active independent actions, effective interaction with the professional community, disclosure of leadership potential, development of initiative and readiness to design new interdisciplinary solutions. The manifestations of student agency in project-based learning is an urgent issue on the research agenda and management practice of universities. The aim of the study was to investigate the key features of UrFU students' agency, as manifested in their project-based learning experiences. The article presents the findings from a survey conducted among students (N=1,070) using a quota sampling method in 2024 (including sex, training level and major subject). The survey error does not exceed 3 percent. According to the survey results, the relevance of key features of agency and project-based learning was established. It was empirically proved that project-based learning encourages independent, proactive behavior, promotes the development of leadership qualities, and enhances students' innovative potential.

청년창업가의 개인역량과 창업준비수준이 창업성과에 미치는 영향 요인 연구 : 창업컨설팅의 조절효과 중심으로

The purpose of this study was to verify the effect of young entrepreneurs' individual competency and start-up preparation level on start-up performance and the moderating effect on the reliability and satisfaction of start-up consulting. To this end, 190 surveys collected for young entrepreneurs living across the country were used for empirical analysis, and hierarchical regression analysis was conducted using SPSS v28.0. As a result of the analysis, first, it was found that item selection and start-up preparation period had a significant effect on start-up performance, which is a dependent variable among young entrepreneurs' individual competencies, and it was found that start-up funds did not significantly affect start-up performance among individual competencies in leadership competency, technological innovation competency, and start-up preparation level. Second, the moderating effect, consulting reliability and satisfaction, was found to partially control the individual competency and start-up performance of young entrepreneurs, and there was no moderating effect between the start-up preparation level and start-up performance of young entrepreneurs. Therefore, it can be confirmed that the individual competency and start-up preparation level of young entrepreneurs are important variables as they affect start-up performance. The results of these studies are hoped to be helpful to young entrepreneurs preparing for start-ups and policy makers for start-up support in customized policies for fostering young entrepreneurs.

Hubungan antara Efikasi Diri Teknologi dan Perilaku Berbagi Pengetahuan di Media Sosial

In the current digital era, technology is a crucial tool for individuals to access and share information. Technological skills are particularly vital on social media platforms, where people collaborate and exchange knowledge. With university students increasingly using social media for information sharing, it is essential to examine how technological engagement influences knowledge-sharing activities to enhance educational outcomes. This study aims to explore the relationship between technological self-efficacy and knowledge-sharing behavior among university students on social media. Using a simple random sampling approach, the study surveyed degree and diploma students in Jakarta, collecting data from 266 participants via an online Google Forms questionnaire. The findings reveal a significant positive correlation between technological self-efficacy and knowledge-sharing behavior, indicating that students with higher technological self-efficacy are more active in sharing knowledge on social media. This underscores the importance of technological competencies in educational settings. Future research is recommended to include broader and more diverse student samples to further investigate the link between technology use and knowledge-sharing behaviors

Can Avatar Robots Assist Older People and Care Professionals? Evaluation of an Intervention Study in Eight Nursing Homes in Tokyo

Abstract Background Securing human resources to meet increasing demand for older people's care is challenging, particularly in Japan, where the pace of ageing is accelerating. Central and local government have been seeking partial solutions in assistive technologies such as robotics. Against such a background, the study was conducted in 8 nursing care homes in Tokyo, where avatar robots were tested to examine whether and how these robot interventions can affect the daily life of older people and care professionals. Methods Four different types of avatar robot (ORIHIME, NEWME, Piyokame and BOCCO) were introduced to and used in eight nursing care facilities, in order to create conversational opportunities over 12 weeks. Before–after studies were conducted, and a variety of data was collected (interpersonal communication, self-care and depressive tendencies using the International Classification of Functioning, Disability and Health (ICF) and InterRAI assessments). System usability scores (SUS) were collected from care professionals, who also performed a time-on-task analysis. Results Study participants who consented to taking part were 136 older adults (88.4±6.6 years old, 18 men and 118 women) and 63 care professionals. Participants with a high degree of dependency accounted for 31 percent. In total, 136 avatar robots were used. There was an overall, yet marginal, improvement for older people. While the SUS scores were poor, the majority (90 percent) responded that such devices would prove useful in the future. The time-on-task analysis indicates that more time can be secured for ‘person-to-person’ care. Conclusion Positive impacts of avatar robots (to increase the level of social interaction and communication) were observed. However, the results are inconclusive, and more needs to be done with regard to technology skills, competence enhancement and data collection methods for this type of research. The study was funded in part by the Tokyo Metropolitan Government.

Cloud Accounting and Operational Efficiency of Tier 1 Banks in Nigeria: Leveraging on Technological Competence

Cloud Accounting and Operational Efficiency of Tier 1 Banks in Nigeria: Leveraging on Technological Competence

Cloud Accounting and Operational Efficiency of Tier 1 Banks in Nigeria: Leveraging on Technological Competence

Cloud Accounting and Operational Efficiency of Tier 1 Banks in Nigeria: Leveraging on Technological Competence

Beyond Technological Competence: Examining Digital Literacy and AI Integration in Language Teaching

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Digitalization and non-profits: Competency requirements in non-profit sector of Saudi Arabia

Digitalization is emerging as a broader socio-technical transformation affecting businesses of all types. The paradigm shifts in digital technology have mandated new mindsets and approaches to managerial, leadership, and entrepreneurial competitiveness in organizations. Human capital with the ability to convey digital knowledge and strategies is regarded as a crucial resource for digital transformations (DT) in organizations. In fact, the development of relevant technological and digital competencies (DCs) is regarded as the biggest obstacle to DT in non-profit organizations (NPOs) as well. However, the growth of literature in this direction has been fragmented by the lack of any formal integration of DCs. The current study is formulated with the primary goal of exploring the digital competency requirements of NPOs. A systematic literature review protocol adhering to PRISMA guidelines was undertaken to synthesize the initial draft of DCs. Subsequently, a modified two-round Delphi survey with a panel of 25 experts was used to rate the competencies quantitatively. The analysis followed the prescribed Delphi principles to determine the results' validity and reliability. As a result, a comprehensive set of eighteen competencies was generated and categorized into three areas (‘digital leadership’, ‘personnel and organizational’, and ‘technical’ competencies). While filling an important void in the literature, the study's findings lay the groundwork for a digital transformation education, learning, and development agenda in non-profits.

Information and Communication Technology (ICT) Pedagogical Competency of Technology and Livelihood Education (TLE) Teachers in a Non-Urban Public School

Outcomes-based education is practiced in Philippine schools to turn out skilled manpower for the global market. Accordingly, technology teachers are expected to be technically competent in the area assigned to deliver and carry out teaching tasks as, highly qualified teachers produce skilled learners. How well have educational agencies prepared these teachers in rural areas is worth looking into. Thus, this study tried to establish the information and communication technology (ICT) pedagogical competency of Technology and Livelihood Education (TLE) teachers in a non-urban school in the Division of Aklan. Thirty-two TLE teachers were involved as participants, and their ICT pedagogical competency was measured through the standardized questionnaire adopted from the National ICT Competency Standard Framework (NICS) for teachers. From the pretest results, five teachers who obtained basic competency levels were selected as teacher-beneficiaries of the ICT enhancement intervention program. After the intervention, the ICT pedagogical competencies from which teachers were initially found to have basic and intermediate competency levels have improved. Moreover, it was found that there was a significant difference between TLE teachers’ ICT pedagogical competence with teachers’ length of service, number of ICT training attended, and specialization. Given these results, TLE teachers in non-urban public schools in Aklan should be provided with professional development programs to sustain and improve their skills and competencies by effectively using technology in the teaching and learning processes.

Effect of Monitoring and Evaluation Practices on the Performance of Education-Funded Projects in Rwanda: A Case of the Building Learning Foundation (BLF) Project in Gasabo District

A large number of Rwandan corporate groups have failed to meet their goals because of ineffective monitoring and assessment. Companies with a strong competitive edge use monitoring and evaluation since it is expensive and demands technological competencies. Some of the issues that have arisen inside the BLF project include a lack of expertise, inadequate managerial abilities, and sloppy monitoring and assessment practices. The general objective of the study was to assess the role of monitoring and evaluation practices on performance of education funded project in Rwanda. A case study of Building learning foundation (BLF) in Rwanda. To identify the effect of monitoring and evaluation budgetary allocation on performance of education funded project of building learning foundation in Gasabo District , to determine the effect of monitoring and evaluation risks analysis on performance of education funded project of building learning foundation in Gasabo District , to examine the effect of monitoring and evaluation trainings on performance of education funded project of building learning foundation in Gasabo District and to identify the effect of M&E accountability on performance of education funded project of building learning foundation in Gasabo District. Both the Theory of Change (ToC) and the Realistic Evaluation Theory (RET) were used in this research. There was a total of 184 people considered, and 126 were chosen at random. The researcher utilized a simple random sampling approach to choose a sample from the BLF community. Data were gathered using questionnaires, interviews, and documentation, taking into account the character and organization of the BLF population. Statistical Package for the Social Sciences (SPSS) version 25 was used to modify, code, and enter the obtained data. This allowed the researcher to get frequency tables, percentages, means, and standard deviations. The model summary for the regression showed the R value of .861 indicates a strong positive correlation between the predictors and the dependent variable. The R Square value of .742 represents the proportion of variance in the dependent variable that is predictable from the predictors. In this case, approximately 74.2% of the variability in the performance of the BLF project can be explained by the predictors included in the model. the coefficients provide the findings, M&E budgetary allocation has a coefficient of 0.551, indicating that a one-unit increase in budget allocation corresponds to a 0.551 increase in BLF project performance. Similarly, M&E risks analysis, M&E trainings, and M&E accountability show coefficients of 0.285, 0.291, and 0.186 respectively, indicating their respective impacts on BLF project performance. All predictor variables exhibit significant p-values, with M&E budgetary allocation, M&E risks analysis, and M&E trainings demonstrating statistical significance (p = 0.000< 0.05). This emphasizes their crucial roles in influencing positive outcomes in the BLF project. It is evident that when these components are effectively managed, they significantly enhance project performance, validating their importance in the p BLF project performance. The study recommended that Building Learning Foundation in Gasabo District should conduct a cost-benefit analysis to determine the optimal budget allocation for monitoring and evaluation activities.

Evaluating geospatial education provision: a case study of Aotearoa New Zealand

ABSTRACT Geospatial technology is still a growth area and knowledge of these technologies remains essential for a skilled workforce. In higher education, geospatial curriculum design is predominantly determined by educators and is influenced by what educators believe should be taught. Knowledge of national or regional provision can support a richer understanding of expected provision and areas of over or under-provision to better support the needs of varied geospatial roles and identify possible programme specialisations. In this paper, we describe an approach for evaluating Aotearoa New Zealand’s provision of geospatial education in the tertiary education sector. First, we examine and compare current course offerings in New Zealand’s tertiary sector against selected institutions in five countries using the GIS&T Body of Knowledge and Geospatial Technology Competency Model as a framework for comparison. Second, we evaluate the results of a focus-group workshop of geospatial education providers and geospatial industry stakeholders about perceived needs in geospatial education in New Zealand. We find this approach works well to support a better understanding of what is provided for both educators and industry. By including industry geospatial professionals in identifying perceived gaps, educators’ knowledge of industry needs will grow as well as industry’s understanding of current provision.

Enhancing Quality Education Through Technology Adoption, Well-Being, Commitment, and Competence Among Educators: Implications for Sustainable Development Goals

Introduction: In the rapidly evolving educational landscape, the integration of technology has become a pivotal factor in enhancing teaching and learning processes. Objetive: This study explores the adoption of technology among high school economics teachers in Riau province, focusing on the internal factors of teacher well-being, professional commitment, self-development, and pedagogical competence. Method and results: Using Structural Equation Modeling (SEM) with a quantitative approach, the research reveals that teacher well-being significantly impacts both professional commitment and technology adoption, indicating that a supportive work environment enhances teachers' engagement with new technologies. Professional commitment also emerges as a crucial factor, greatly influencing technology adoption. Implications and limitations: However, while self-development positively affects technology adoption, it does not directly enhance professional commitment. Pedagogical competence strongly impacts professional commitment but does not directly influence technology adoption. These findings highlight the importance of comprehensive support systems and continuous professional development for effective technology integration in education. The study's limitations include a predominantly female sample and a focus on a specific region, suggesting the need for broader studies to generalize the findings. Future research should also consider additional factors such as administrative support and student engagement to provide a more holistic understanding of technology adoption dynamics in education.

Language Learning Through Zoom

Attributable to the COVID pandemic, Zoom has become one of most widely used digital tools for online interaction. Schools and universities had to transition to wholly online teaching, and Zoom was one of the platforms used for real-time sessions. Therefore, it is necessary to investigate students' experiences of using tools like Zoom to see the positive and negative sides of videoconferencing for language learning. Students' and teachers' digital competence is an important factor that impacts online learning, and therefore students' experiences are analyzed in relation to the TPACK framework, which looks at teachers' digital competences and the intersections between their technological, pedagogical, and content knowledge (TPACK). It is found that especially the intersection between technological and pedagogical competences is sometimes lacking among teachers and is identified as the cause of a lot of negative experiences. Thus, the conclusion of this study is that such competences need to be developed by teachers.

Optimizing Employee Performance: The Role of Competence, Motivation, Knowledge, Work Environment, and Technology Utilization

This study aims to see the occurrence of updates due to environmental uncertainty post-pandemic on the affected of variables Competence, Motivation, Knowledge, Work Environment and Utilization of Information Technology on Employee Performance. A total of 844 Brebes, Central Java Indonesia Regional Hospital employees were the population in this study. The sample size of 271 people was determined using the Slovin formula. Data was taken in the form of questionnaire results obtained from respondents through questionnaires (google form and paper) The data was gathered using a Likert scale and then analyzed using SPSS software. The findings indicated that Competence, Motivation, Knowledge, Work Environment, and Utilization of Information Technology had a favorable and huge impact on Employee Performance. Competence, Motivation, Knowledge, Work Environment, and Utilization of Information Technology partially demonstrated a noteworthy positive influence on Employee Performance. The outcomes of the research contribute to the knowledge about the application of information technology to enhance staff performance. Information technology provides benefits to employee performance and has a positive influence on employees to improve their performance so as to produce better quantity and quality in improving services.

Development of A Career Understanding Application for Elementary School Students Based on Augmented Reality

This research aims to develop an augmented reality-based career understanding of media for elementary school students. The research and development procedure consists of 7 steps out of 10 main steps, namely: (1) potential and problems, (2) data collection, (3) product design, (4) design validation, (5) product/design revision, (6) products trial, (7) product revisions. Data were collected using a questionnaire consisting of (1) an expert validation questionnaire (guidance and counseling media expert, career guidance and counseling expert, Indonesian language expert), and (2) a small group trial questionnaire (elementary school teachers). Data analysis uses qualitative analysis to analyze data from expert validation and small group trials distributed through the instrument. The research results show that the research product in the form of augmented reality-based career understanding media containing content from 17 professional fields is suitable for use to improve elementary school students' career understanding, considering that this product has been validated through expert validation and small group trials. The implications of the results of this study emphasize the importance of career understanding in elementary schools, to shape children's future aspirations based on augmented reality (AR) as an interactive media for career guidance services in schools, thereby increasing students' interest in various job professions that change career guidance service methods to be more modern as well as developing students' technological competencies in facing the digital era as part of Generation Z and Alpha. Practically, guidance and counseling teachers can improve students' understanding of various professions through AR technology that facilitates understanding of the duties and responsibilities of job professions, schools can also integrate this application into a technology-based curriculum, encourage project-based learning, and inspire students' creativity and innovation in exploring and designing future careers.

Adoption of Advanced Systems for Digital Resource Management in Academic Institutions

In educational organizations, digital resource management refers to the organization and enhancement of electronic resources, including databases, libraries, and digital instructional materials. Excellent administration ensures optimal utilization, improves accessibility, and advances learning objectives. To achieve better institutional results, this approach entails incorporating digital tools, handling issues like data security and user training, and adjusting to new technological developments. Using an emphasis on the integration of digital libraries, e-learning platforms, and research databases, this study investigates the technologies and approaches used in maintaining digital resources within higher education circumstances. Through the use of a survey research design, this study employed a quantitative research methodology. Data gathered from a sample of 250 undergraduate students was utilized in this investigation. This study looks at the connections between teaching profile (TP), technology competence (TC), digital technology awareness (DTA), utility perception (UP), and usage motivation (UM). SPSS was utilized statistically to obtain the outcomes. Descriptive, correlation, and regression analysis were used to obtain the results utilizing data gathered from a sample of university participants. Significant of both conceptual and actual consequences have resulted from the findings.According to the study's findings, efficient use of digital resources in academic institutions greatly improves accessibility and resource utilization, both of which contribute to better learning outcomes.

Digital Health: The Critical Value of Mobile Technology for the Health Sector, Different Application Examples from the World and Current Trends

The internet technology, which began to integrate into our lives rapidly by the end of the 1990s, underwent significant transformations with the advent of mobile technology in the 2000s. Initially accessible through desktop or notebook computers, the internet has evolved to become an integral part of virtually every aspect of our lives as mobile technology advanced throughout the 2000s. The purpose of this study is to examine the role of mobile technologies within current health technologies, investigate the necessary competencies, evaluate mobile technology developments both in Türkiye and globally, and assess the information technology infrastructure, competencies, and skills required by the sector. Our research details various and specific mobile applications from numerous countries. Findings indicate that mobile technology has established itself much more rapidly and effectively in countries with strong internet infrastructure. Mobile health services are perceived as highly valuable by citizens. The real quality and effectiveness of mobile technology depend on its acceptance and swift implementation by users. Gamification is an important tool in the adoption of mobile health applications. These applications can enhance motivation by enabling both doctors to monitor patient care services and patients to track their own health. A good mobile health system should be accepted by both patients and doctors. In countries like Türkiye, where the health system is largely supported by the state, it is seen as necessary for the Ministry of Health to prioritize mobile services to establish a robust mobile health system. Furthermore, to effectively structure mobile services, it is essential to focus on the right problems and identify issues in order of priority. Literature review reveals that various mobile applications have been implemented in fields such as dermatology, orthopedics, ophthalmology, neurosurgery, and clinical pathology. Mobile technologies offer significant cost advantages in the delivery of health services. As the population ages in European Union countries, national governments are seeking ways to reduce healthcare costs. Mobile health is considered a solution to transform the delivery of health services and reduce costs through viable new care models for both industrialized and developing countries. Moreover, it has been observed that mobile applications provide significant benefits for the elderly, particularly in developed countries such as Germany and Sweden. Our study provides a comprehensive assessment of mobile technology in the healthcare sector, highlights prominent applications from Türkiye and around the world, and offers an extensive evaluation for field readers.

AI in obstetrics: Evaluating residents’ capabilities and interaction strategies with ChatGPT

In line with the digital transformation trend in medical training, students may resort to artificial intelligence (AI) for learning. This study assessed the interaction between obstetrics residents and ChatGPT during clinically oriented summative evaluations related to acute hepatic steatosis of pregnancy, and their self-reported competencies in information technology (IT) and AI.The participants in this semi-qualitative observational study were 14 obstetrics residents from two university hospitals. Students’ queries were categorized into three distinct types: third-party enquiries; search-engine-style queries; and GPT-centric prompts. Responses were compared against a standardized answer produced by ChatGPT with a Delphi-developed expert prompt. Data analysis employed descriptive statistics and correlation analysis to explore the relationship between AI/IT skills and response accuracy.The study participants showed moderate IT proficiency but low AI proficiency. Interaction with ChatGPT regarding clinical signs of acute hepatic steatosis gravidarum revealed a preference for third-party questioning, resulting in only 21% accurate responses due to misinterpretation of medical acronyms. No correlation was found between AI response accuracy and the residents’ self-assessed IT or AI skills, with most expressing dissatisfaction with their AI training. This study underlines the discrepancy between perceived and actual AI proficiency, highlighted by clinically inaccurate yet plausible AI responses – a manifestation of the ’stochastic parrot’ phenomenon.These findings advocate for the inclusion of structured AI literacy programmes in medical education, focusing on prompt engineering. These academic skills are essential to exploit AI’s potential in obstetrics and gynaecology. The ultimate aim is to optimize patient care in AI-augmented health care, and prevent misleading and unsafe knowledge acquisition.