Journal articles: 'Business rationalization'

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Fahmi, Lukman, and Amiatun Nuryana. "The Entrepreneur's Storytelling Who Revives from Failure: A Persuasive Analysis." Proceedings of International Conference on Da'wa and Communication 3, no. 1 (November 11, 2021): 280–95. http://dx.doi.org/10.15642/icondac.v3i1.514.

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This study examines the persuasive techniques used in business storytelling of three entrepreneurs in Surabaya. They are Drs. Daryono, Abdul Chalim, and Samsudin. They experienced a slump in their first business history. Then they becomes a successful entrepreneur in their business until now. This studi applying descriptive qualitative methods. And this study finds that their business storytelling uses some of the seven components of the persuasive technique of Keraf with the use of different types. Drs. Daryono’s business storytelling use rationalization, identification, compensation, and projection. Abdul Chalim’s business storytelling use rationalization, identification, suggestion, and conformity. And Samsudin’s business storytelling use rationalization, identification, suggestion, conformity, compensation, and displacement.The persuasive techniques serve as promotional tools to persuade many schools and institutions persuade many people and make the business grow.

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Song, Chengcheng, and Xiangcheng Wang. "Business, State and the Rationalization of Nonprofits in Eastern China: A Configurational Perspective." China Nonprofit Review 11, no. 1 (November 5, 2019): 83–112. http://dx.doi.org/10.1163/18765149-12341356.

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Abstract Recent research about nonprofit rationalization (especially in China) tended to focus on “net” effect explained by a particular theory, and thereby ignored the combinatory effects of different mechanisms in specific environments. In this article, echoing from the configurational perspective, we used csQCA to explore the potential combination of different mechanisms that may shape the formation of nonprofit rationalization. Through the analysis of 14 cases from three cities of Zhejiang Province in Eastern China, we found that rationalization of a nonprofit requires its leaders/important members to have certain career experience when it receives the corporate giving; the results also indicate that rationalization requires leaders/important members to have corporate work experience when it receives corporate giving, despite the absence of government support and competition.

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Yarushkina, Nataliya Anatolievna, and Eleonora Grigorievna Matyugina. "Forecasting business innovative activity using indicators of innovative potential of personnel." Vestnik of Astrakhan State Technical University. Series: Economics 2021, no. 3 (September 30, 2021): 67–76. http://dx.doi.org/10.24143/2073-5537-2021-3-67-76.

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The article highlights the results of studying and forecasting the innovative potential of personnel, which, when a number of conditions are met, is embodied in innovative activity characterized by the rates of rationalization efforts. Russian Railways, JSC is one of the first companies to develop a regulatory framework arranging the innovative activities and relations arising in the course of development and use of rationalization proposals, as well as formalizing the innovative activities of personnel, whose activity served as a factual basis of the research. There have been emphasized the significant components of the employees’ innovation activity, the development of which is the prerogative of the company. The purposeful activity of Russian Railways, JSC in training the employees for inclusion in the process of generating proposals was noted. The dynamics of the innovative proposals and their authors is analyzed. The change in the obtained economic effect per one innovative proposal has been investigated. Modeling the dependence of the used rationalization proposals on the number of authors who submitted proposals has been carried out. The assessment of the accuracy and adequacy of the constructed regression equation is given, the absence of cointegration of the considered time series is shown, which gives grounds to use the constructed model of dependence of indicators of the innovative potential of the company’s personnel for making forecasts. Point and interval forecasting of the factor attribute of the predictive model of the number of authors who submitted rationalization proposals was performed using the linear trend equation, the quality level of which as a whole, as well as the statistical significance of the equation parameters were assessed using Fisherʼs F-test and Studentʼs t-test. There has been proved the significance of forecasting the indicators of rationalization activity as indicators of the innovative activity of personnel in making managerial decisions by the company in relation to its intensification is shown; substantiated the need to take into account the structural and infrastructural components in the construction of predictive models.

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Achmad, Tarmizi, Dian Indriana Hapsari, and Imang Dapit Pamungkas. "Analysis of Fraud Pentagon Theory to Detecting Fraudulent Financial Reporting using F-Score Model in State-Owned Companies Indonesia." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (January 10, 2022): 124–33. http://dx.doi.org/10.37394/23207.2022.19.13.

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This study aims to analyze the effect of the fraud pentagon theory consisting of external pressure, effective monitoring, rationalization, capability, and arrogance on fraudulent financial reporting. This study uses the F-score model to see the potential for fraudulent financial reporting. The data used in this study are secondary data from the company's annual reports. The population of this research is state-owned companies listed on the IDX (Indonesia Stock Exchange) during 2015-2019. The sampling technique used purposive sampling so that the sample obtained is 180 samples. The analysis technique used is logistic regression analysis with S.P.S.S. versions 20.0. The findings show that external pressure and rationalization have a significant effect on fraudulent financial reporting. Meanwhile, effective monitoring, capability, and arrogance have no considerable impact on fraudulent financial reporting. The results of this study indicate the occurrence of fraudulent financial reporting in state-owned companies listed on the IDX if the related state-owned companies experience external pressure and have rationalizations to commit fraud.

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Singhal, Tarun Kumar, Smrita Sinha, and Anubha Vashisht. "Rationalization of Productivity of Information Technology Through Business Value." Delhi Business Review 17, no. 1 (January 4, 2016): 55–64. http://dx.doi.org/10.51768/dbr.v17i1.171201615.

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Enz, Matias G., Matthew A. Schwieterman, and Douglas M. Lambert. "Stock keeping unit rationalization: a cross-functional, cross-firm perspective." International Journal of Logistics Management 30, no. 4 (November 11, 2019): 994–1015. http://dx.doi.org/10.1108/ijlm-06-2018-0150.

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Purpose Although managers have struggled with SKU proliferation for decades, research has provided inconsistent guidance, and the cross-functional and cross-firm aspects of the problem were not considered. The purpose of this paper is to explore the factors that favor successful and sustainable SKU rationalization. Design/methodology/approach A single case study was used to investigate the implementation of an SKU rationalization project by a national restaurant chain in collaboration with its food distributor. Qualitative data analysis techniques were used to understand managers’ perceptions about the SKU rationalization problem and the financial results that were achieved. Findings The findings include seven propositions that begin to formalize theory for SKU rationalization. Cross-functional involvement was both a challenge and a critical success factor, and the supplier was an important resource for managing product variety and complexity. Research limitations/implications Seven propositions are provided that increase the likelihood of successfully dealing with SKU proliferation. Practical implications SKU proliferation increases supply chain complexity and leads to higher costs. The research reports on an SKU rationalization project that saved a company and its supplier $6.7m. Originality/value A previously unexplored theoretical perspective on SKU rationalization was employed that emphasizes cross-functional alignment, buyer–supplier relationships and the impact on financial performance of a firm.

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Keuschnigg, Christian. "Business Formation and Aggregate Investment." German Economic Review 2, no. 1 (February 1, 2001): 31–55. http://dx.doi.org/10.1111/1468-0475.00026.

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Abstract The paper proposes an intertemporal equilibrium model of vintage capital and monopolistic competition. Reflecting a tradeoff between the number and capacity of new machines, investment may be extensive or intensive. External gains from specialization and rationalization result in distorted investment decisions. The paper compares the effectiveness of a general investment tax credit with a start-up subsidy that shifts the direction of investment towards a more extensive form. An optimal policy of investment promotion is derived.

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Suryasa, Wayan, I. Gede Nika Wirawan, Steven L. Thoms, and Tom Bonviglio. "use of imperative sentences in hotels website." Linguistics and Culture Review 5, no. 1 (October 31, 2021): 329–41. http://dx.doi.org/10.21744/lingcure.v5n1.1648.

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The use of imperative sentences is very important especially in attracting customers for any business. Especially for the business in the tourism industry how to attract customers is very important. That is why this research is very important to be conducted therefore the people who have I have businesses in the tourism industries know how to attract people using the imperative sentences in their website. The research will divide the imperative sentences into rationalization, identification, giving advice, confirmation, compensation, projection, and a replacement found on the website of the hotels and resorts in the village of Kenderan. It is found out that the hotels and resorts in the Village use these sentences to attract more visitors to stay in their hotel or resort. So it is suggested that the business owner, especially the owner of the hotels and feel like in this village. Keep using imperative sentences on the other website to attract more customers. For example, the technique of rationalization is very useful to attract more customers because the customer feels that they can feel or they image in the situation that they will have if they stay in the resort.

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Persulessy, Grace, Mediaty Mediaty, and Grace Theresia Pontoh. "Triangle's Fraud Theory on Academic Fraud Behavior When online Learning." International Journal of Professional Business Review 7, no. 6 (December 20, 2022): e0768. http://dx.doi.org/10.26668/businessreview/2022.v7i6.e768.

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Purpose: This study aims to examine the dimensions of the fraud triangle to explain academic cheating behavior during online learning. Theoretical Framework: The theory that examines the causes of fraud is the fraud triangle theory. This theory was first put forward by Edwin Sutherland, who coined the term white-color crime, and Donald Cressey, who was a student of Sutherland's in a doctoral program in the 1940s and author of Other People Money: A Study in the Social Psychology of Embezzlement. Design/Methodology/Approach: This study uses multiple regression analysis with the number of samples of this study are 73 accounting students at the Indonesian Christian University in Maluku who have passed auditing courses and business and professional ethics. Data were collected using a survey method. Findings: The results of this study indicate that partial pressure and opportunity affect academic cheating, while rationalization does not affect academic cheating. This study also shows that simultaneously academic fraud is determined by the dimensions of the fraud triangle, namely pressure, opportunity, and rationalization. Research, Practical & Social Implications: The implication of this research is to provide useful input to institutions, especially the UKIM Faculty of Economics and Business, to make online learning standards. Also, the teaching staff as input in the teaching and learning process pays attention that pressure, opportunity, and rationalization are important to determine student behavior in academic fraud. Originality/Value: The results of this research indicate that rationalization does not influence academic fraud behaviors. Rationalization is self-justification or the wrong reasons for wrong behavior. This is due to the awareness of the perpetrators of academic fraud that the fraud committed is an act that is not commendable, so guilt arises when committing academic fraud. It does not support the fraud triangle theory which states that rationalization encourages fraud.

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10

Wood, Andrew. "Capacity rationalization and exit strategies." Strategic Management Journal 30, no. 1 (January 2009): 25–44. http://dx.doi.org/10.1002/smj.725.

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Vula, V. K. "The problem of rationalization in management decision–making." Entrepreneur’s Guide 16, no. 4 (November 28, 2023): 123–27. http://dx.doi.org/10.24182/2073-9885-2023-16-4-123-127.

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In modern conditions, for each enterprise, the development and adoption of strategic decisions are an integral part of its activities. The situations developing in the production sphere of any company are often characterized by the complexity of tasks, dynamism of processes, inaccuracy and variability of data on the current state of affairs. In such conditions, the managerial and coordination capabilities of a manager often cannot cover large amounts of information necessary for understanding and making the right decisions in the process of managing a number of technological operations and production procedures. As a result, the risk of business management violations increases.The relevance of the study of the directions of rationalization of the model of formation and implementation of strategic decisions in the company is due to the fact that in conditions of increasing competition and increasing globalization, the successful activity of the enterprise can be ensured by timely rationalization of the model of strategic business development. The purpose of the study is to consider the directions of rationalization of the model of formation and implementation of strategic decisions in the company.

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Neva, Silfani, and Firdaus Amyar. "Pengaruh Fraud Diamond dan Gonetheory Terhadap Academic Fraud." JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) 5, no. 1 (June 10, 2021): 41. http://dx.doi.org/10.36339/jaspt.v5i1.408.

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This research examines the factors of pressure, opportunity, rationalization, ability, greed, need, and disclosure of academic fraud behavior in accounting students at Institute of Business and Informatics Kesatuan Bogor. This type of research is a quantitative study, using a questionnaire as a research instrument measured by a Likert scale. This study used a sample of 306 students who had already participated in filling out the questionnaire that the researcher had distributed in the form of a Google Form. The data analysis technique used is multiple linear regression analysis using the IBM SPSS version 25 software. The results of this study indicate that the opportunity and need factors affect the academic fraud of accounting students at the Bogor Institute of Business and Informatics, while the factors of pressure, rationalization, ability, greed, and disclosure have no effect on academic fraud committed by accounting students at the Institute of Business and Informatics Kesatuan.

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Wira Utami, Dhita Permata, and Dian Indri Purnamasari. "The impact of ethics and fraud pentagon theory on academic fraud behavior." Journal of Business and Information Systems (e-ISSN: 2685-2543) 3, no. 1 (January 12, 2021): 49–59. http://dx.doi.org/10.36067/jbis.v3i1.88.

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This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students. The number of samples used in this study was 170 respondents representing several criteria and have taken the Auditing I and Business Ethics courses. The dependent variable (Y) in this study is academic fraud behavior. The independent variables include ethics (X1), pressure (X2), opportunity (X3), rationalization (X4), competence (X5), and arrogance (X6). The method used in this research is the quantitative method. The data used were the primary data. The results of this study indicate that ethics, pressure, and competence have an impact on academic fraud behavior. In contrast, opportunities, rationalization, and arrogance do not affect academic fraud behavior.

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Prokhorova, Viktoriia, Khrystyna Zalutska, Yuliia Fedorova, Tetiana Obydiennova, and Oksana Prykhodchenko. "Ensuring sustainable development of a region in the strategic period." Eastern-European Journal of Enterprise Technologies 4, no. 13 (124) (August 31, 2023): 36–45. http://dx.doi.org/10.15587/1729-4061.2023.285418.

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The stability of the region's development, like any system, depends on the effective balance of its subsystems. The effectiveness of subsystems is enhanced by the effective performance of a set of their key components, which depends on the optimization of certain elements by establishing rational relationships between them. Accordingly, the object of the study is the process of rationalization of the constituent elements of territorial community development programs. To solve this issue, a methodical approach to determining the level of development of the region and ensuring its stability in the strategic period is proposed through the rationalization of the effects of mutually determined implementation of business processes of alternative development projects of territorial communities. The expediency of using the coefficient of synchronicity of business processes of certain regional development projects to determine the level of regional development was substantiated. The use of the synchronicity coefficient to ensure the stable development of the respective region is due to the obtained possibility of balancing the specific competitive advantages of territorial communities strengthened by certain effects. These effects are the results of the implementation of optimally formed portfolios of development projects through rational relationships between specific business processes based on the principle of maximum adaptability of their components. The value of the coefficient of synchronicity of the business processes of the portfolio of development projects of Zabolottivsʹka UTC (0.637) made it necessary to take possible measures for their rationalization by implementing individual effects from the interaction of specific business processes. That has made it possible to increase the synchronicity of these business processes to 0.816 and to determine the direction of the possible integration of the studied UTC with other communities with the help of the formed development potential reserves

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Barnett, Michael. "Humanitarianism’s New Business Model." Public Anthropologist 4, no. 2 (October 17, 2022): 233–59. http://dx.doi.org/10.1163/25891715-bja10039.

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Abstract There has been a transformation in the relationship between the corporate and humanitarian worlds over the last two decades, as the humanitarian sector has integrated a corporate mentality that would have once been viewed as downright deplorable by humanitarian actors. The search for a “new business model” is symbolic of the times. After situating the historical moment in terms of the relationship between humanitarianism and neoliberalism, the article examines three defining elements of this model: humanitarian finance; the role of corporations and markets for addressing life-threatening circumstances; and a business-oriented rationalization. These developments can constrain and possibly soil the legitimacy of humanitarianism. They might also alter humanitarianism’s practices and distort what humanitarian is. Such concerns raise the sociological question of: what function does humanitarianism play in the world order? Where does humanitarianism’s new business model fit?

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Murdianingrum, Sri Luna, and Sri Wahyuni Widiastuti. "The Effect of Pressure, Opportunity, Rationalization, Gender, and Workload on The Action of Fraud." RSF Conference Series: Business, Management and Social Sciences 1, no. 3 (October 20, 2021): 251–58. http://dx.doi.org/10.31098/bmss.v1i3.326.

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This research aims to test the effect of financial pressure, opportunity, rationalization (fraud triangle), gender, and workload on the action of fraud. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents with the technique of sampling slovin. The respondent of this research is an academic community of regional work unit of Department of Accounting, Faculty of Economics and Business, Yogyakarta "Veteran" National Development University. This research using quantitive methods such as multiple linear regression analysis. This research found that the action of fraud is not affected by pressure, opportunity, rationalization, gender, and workload.

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ALPIANSAH, RESTU, RINA KOMALA, and RIZAL RAMDANI. "DONALD CRESSEY’S THEORY PADA ACADEMIC FRAUD MAHASISWA BISNIS DAN KEUANGAN." GANEC SWARA 17, no. 4 (December 1, 2023): 1302. http://dx.doi.org/10.35327/gara.v17i4.608.

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Donald Cressy's theory states that pressure, opportunity, and rationalization can drive a person to commit fraud. The theoretical concept is packaged in the concept of the fraud triangle theory. This study aims to test this theory using 89 respondents who come from business and finance students at University XYZ. This study used a quantitative approach by collecting data using a questionnaire. The study results show that only rationalization factors partially influence student academic fraud. However, if tested simultaneously, the three factors in Donald Cressy's theory are proven to have an influence that can encourage students to commit acts of academic fraud

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Minford, Patrick, and Naveen Srinivasan. "Opportunistic monetary policy: An alternative rationalization." Journal of Economics and Business 58, no. 5-6 (October 2006): 366–72. http://dx.doi.org/10.1016/j.jeconbus.2006.06.006.

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YAMAZAKI, TAKAFUMI. "Experience of Perfusi o n Management System : Study on rationalization of business." Japanese journal of extra-corporeal technology 26, no. 2 (1999): 101–8. http://dx.doi.org/10.7130/hokkaidoshakai.26.2_101.

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Radulović, Jovana, Ivana Erić, and Marko Vučičević. "THE MANAGEMENT OF SUSTAINABLE DEVELOPMENT AS PERMANENT STRATEGY OF SUSTAINABLE DEVELOPMENT." FBIM Transactions 9, no. 1 (April 15, 2021): 109–19. http://dx.doi.org/10.12709/fbim.09.09.01.11.

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A firm’s competitiveness in markets is not any more valued only by profit and other aspects of business results, but also by the ability for change. Unavoidable business transformation means adjustment. Features of the strong modern economy are economic sustainability and development. Business perspective focused on financial goals as the only one result, today is considered as too conservative and not flexible enough for actual market’s requests - which are not anymore ruled by rigid supply/demand relation, yet the focus of business success is exceeding, to fields of renewability, sustainability, circular economy patterns so as changes prediction. While external and inner business – influential factors have been known since forever, still, a contemporary business entity is today recognized more as an ecosystem. Since the 50s of the XX century, the modern business agility of an enterprise is constantly in process of development, improvement, and valorization via three central factors for surveying sustainability and social impact: environmental, social, and corporate governance (ESG). Strictly corporately focused firm ambition is seen as indispensable overcoming, because no matter how much international or global is the nature of business – right now business sphere is irreversibly and with purpose in the process of transformation into the green business. This process means rationalization of its production, but not a rationalization of its productivity too, because the business plan is not presenting just the firm’s ID anymore, but the social effect, economic efforts, and ecological enthusiasm of its management for global improvement of life. In 2008. year, all firms which did not adjust their business with upper mentioned modern aspects didn’t make it, while the 2020 year brings new challenges to contemporary management in way of business politics, crucial business factors, and business trends implementation.

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Bobrovsky, N. A. "The state of the hearing organ in workers of the Klopfer apparatus." Kazan medical journal 26, no. 5-6 (December 24, 2020): 592–97. http://dx.doi.org/10.17816/kazmj52501.

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The rationalization of telegraph business in our Union, the transition from the old Morse apparatus to the Klopfer apparatus, raised the question: if Klopfer is profitable in operational and economic terms, then is the transition to it rational from the point of view of the worker's health.

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Arend, Richard J. "The Unethical Monetization of Business Schools (and What We Can Do About It)." Journal of Management Inquiry 27, no. 1 (May 5, 2017): 96–100. http://dx.doi.org/10.1177/1056492617707658.

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We may take for granted that the business school context promotes and rewards ethical research, teaching, and service. I provide an alternative perspective, describing how the context, especially at midlevel tier schools, can offer the opportunity, motivation, and rationalization for significant (in depth and breadth) unethical monetization schemes. I list such schemes, describe possible solutions, and appeal to those handling oversight and misdeeds to act.

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Risso, Mario, Emanuela Delbufalo, and Mirko Di Bernardo. "Human-Machine Interaction and AI for Competitive Business in the Digital Era." Symphonya. Emerging Issues in Management, no. 2 (December 20, 2022): 134–43. http://dx.doi.org/10.4468/2022.2.12delbufalo.dibernardo.risso.

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Digital innovation prompts reflection on the rationalization of business processes. Businesses are less restricted to organizational boundaries and increasingly linked to the technological evolution and the global economic and social context. Intelligent transformation supported by technological development requires a redefinition of business models and the roles assigned to artificial and human intelligence. The competitiveness of companies is the result of sustainable strategies and policies, striking the right balance between human and artificial intelligence. The study of human-machine interaction in decision-making processes appears to be crucial to the future of economic organizations, and thus should be extended beyond the bounds of techno-centric approaches. Mechanical thinking is left to the machines, while the human must be given the space and time to ensure creativity capable of creating value.

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HOBDAY, MIKE. "The European Semiconductor Industry Resurgence and Rationalization." JCMS: Journal of Common Market Studies 28, no. 2 (December 1989): 155–86. http://dx.doi.org/10.1111/j.1468-5965.1989.tb00361.x.

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Suryani, Yunita, Agus Wardhono, Syehfani Alif Akbar, and Suantoko Suantoko. "Forensic Linguistic in Online Business." Pioneer: Journal of Language and Literature 15, no. 1 (June 30, 2023): 243. http://dx.doi.org/10.36841/pioneer.v15i1.2835.

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Forensic linguistics is a science that examines language in relation to legal science as a device for proving judicial cases. Forensic linguistics in online business in this study was found in online buying and selling accounts that sell illegal products or are categorised as non-halal. Products are presented in the form of images and descriptions that use language. The sale and purchase are criminal acts of violating the ITE (Informasi dan Teknologi Elektronik or Electronic Information and Technology) Law regarding online transactions. The purpose of the study is to describe linguistic forensics in online business in buying and selling transactions using the persuasive theory of Keraf (1994), including rationalization, identification, suggestion, conformity, compensation, substitution, and projection. For this purpose, the qualitative descriptive research method has been employed. The results of the study indicate violations of the ITE Law related to online buying and selling of mustika (gemstone or talisman) products or talismans in the form of agate.

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Pyza, Dariusz, and Mariusz Brzeziński. "The loadings service process rationalization in the intermodal terminals." WUT Journal of Transportation Engineering 123 (December 1, 2018): 121–36. http://dx.doi.org/10.5604/01.3001.0013.7467.

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In the first part of the article there has been a situation of intermodal transportation in Poland characterised. A definition of Logistics Centre has been explained and their equipment has been named. Than the LO-LO and RO-RO systems have been described. Further an intermodal terminal definition has been accounted for as well. In addition it has been mentioned how designing these kind of logistics objects. Taking into consideration an existing object localized in the South Poland – many spatial layout solutions of loading front were considered. It was proven a thesis which tells that responsible designing of intermodal terminal can bring a tremendous cost savings in outlay per system and in business costs.

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Amyulianthy, Rafrini, Tri Astuti, Ade Wahyudi, Harnovinsah, Ana Sopanah, and Riza Bahtiar Sulistyan. "Diamond Fraud Determinants: An Implementation of Indonesia’s Wisdom Value." International Journal of Professional Business Review 8, no. 8 (August 1, 2023): e02938. http://dx.doi.org/10.26668/businessreview/2023.v8i8.2938.

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Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia’s Wisdom Value (Pancasila) as moderating variable. Theoretical framework: This study was designed using the fraud diamond theory to prove pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia's Wisdom Value (Pancasila) as a moderating variable. Design/Methodology/Approach: The method used in this research is the quantitative method. The population of this research consists of undergraduate students. Based on purposive sampling criteria, the number of samples used in this study was 390 respondents, representing several criteria and have taken Pancasila, Pancasila Philosophy and Ethics courses. Data collected using questionare survey method. Findings: The results of this study indicate that pressure, opportunity, rationalization, and capability have an impact on academic fraud behavior. In addition, Noble value of Pancasila proven to be anti-fraud in conditions where there is pressure, opportunity and rationalization which triggers academics fraud. However for capability, Noble value of Pancasila proven to weaken the relationship but not significant. Research, Practical & Social implications: This research provides important implications in the implementation of academic fraud behavior as seen from the existence of pressure, opportunity, rationalization, and capability, and is strengthened/weakened by the noble values of Pancasila. This research also contributes to the fraud diamond theory. Originality/Value: This research provides important implications in the implementation of academic fraud behavior as seen from the existence of pressure, opportunity, rationalization, and capability, and is strengthened/weakened by the noble values of Pancasila. This research also contributes to the fraud diamond theory.

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Ricardo, Rico, and Rousilita Suhendah. "THE EFFECT OF THE FRAUD TRIANGLE IN DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIAN BANKING SECTOR COMPANIES." International Journal of Application on Economics and Business 1, no. 3 (August 28, 2023): 1307–17. http://dx.doi.org/10.24912/ijaeb.v1i3.1307-1317.

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This research aims at finding out the influence of factors in fraud triangle theory towards fraudulent financial reporting in banking companies in Indonesia. Research sample was chosen by using some criteria that consist of banking sector companies registered and listed in Indonesian Stock Exchange & Bank Based on Business Activity II, III, IV group from 2017 to 2019. These criteria chose 37 banks as sample processed by e-Views 12 and Microsoft Excel application. Fraud triangle theory divides three fraud factors: pressure, opportunity, and rationalization. Pressure factor includes external pressure and financial target. Opportunity factor is reflected by monitoring variable, and rationalization factor consists of auditor change and accrual method variable. Research results show that independent variables gave significant impact to dependent variable, except for monitoring and auditor change variable.

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Zhong, Runyu, and Zhuoyu Pan. "The Relationship between Spousal Co-ownership of Shares and Corporate Governance Level." Highlights in Business, Economics and Management 22 (December 27, 2023): 445–54. http://dx.doi.org/10.54097/6qrkgp22.

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Amid continual societal advancement, a growing number of women have assumed roles in the business realm, co-owning shares with their spouses and managing family businesses, which in turn exhibit varying qualities of operational administration. This study selects family businesses listed on A-shares between 2010 and 2021, with an initial sample studied extensively through multiple regression analysis. The empirical examination discerns the influence of spousal co-ownership of shares on corporate governance levels. The results indicate that businesses with spousal co-ownership tend to have a higher percentage of familial involvement, with suboptimal internal quality control, not conducive to the elevation of governance levels. In conclusion, the author provides policy recommendations for government entities and anticipates the future rationalization of corporate structures.

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Umar, Haryono, Ulfah Apriani, and Rahima Br Purba. "The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star." International Journal of Financial Research 12, no. 3 (March 2, 2021): 407. http://dx.doi.org/10.5430/ijfr.v12n3p407.

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The research discussed a pressure, opportunity, as well as rationalization have a positive effect on corruption. However, the system does not weaken the positive influence of opportunity, rationalization, and ability on corruption neither does the internal control strengthen the negative influence of integrity on corruption. Therefore, SPIP in the Supreme Court of the Republic of Indonesia must be able to adapt to the COSO theory since the Court is a government body that is specifically characterized as a law enforcing authority to decide a case in court.

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Alhumoudi, Hamad, and Abdullah Alhumoudi. "The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia." Journal of Forensic Accounting Profession 3, no. 2 (December 1, 2023): 13–36. http://dx.doi.org/10.2478/jfap-2023-0007.

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Abstract The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development. Drawing on the Fraud Triangle Theory by Cressey (1953) and the theoretical concept of capability by Wolfe and Harmanson (2004) this study focuses on the significance of ‘opportunity’, ‘pressure’, ‘rationalization’ and ‘capability’ for forensic accountants in addressing fraud and corruption issues and evaluates the influence of their findings on business development. The study relied on a mixed method design to conduct the research.

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Eastman, Wayne. "Ideology as Rationalization and as Self-Righteousness: Psychology and Law as Paths to Critical Business Ethics." Business Ethics Quarterly 23, no. 4 (October 2013): 527–60. http://dx.doi.org/10.5840/beq201323439.

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ABSTRACT:Research on political ideology in law and psychology can be fruitfully applied to the question of whether business ethics is ideological, and, if so, what response is warranted. I suggest that legal and psychological research streams can be drawn upon to create a new genre of critical business ethics that differs from normative and empirical business ethics. In psychology, Moral Foundations Theory (MFT) suggests how the mainstream ideology within an academic field can be criticized as a reflection of a self-righteous, us-them mind-set. In law, Critical Legal Studies (CLS) suggests how a field’s mainstream ideology can be criticized as a rationalization of the status quo. I suggest that the MFT and CLS criticisms of ideology can be joined to develop a critical approach to business ethics that seriously examines science on normatively charged topics, such as liberal-conservative differences and implicit attitudes, and that frames it in terms of alternative narratives.

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Hasnan, Suhaily, Rashidah Abdul Rahman, and Sakthi Mahenthiran. "Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence." Journal of International Accounting Research 12, no. 1 (November 1, 2012): 1–27. http://dx.doi.org/10.2308/jiar-50353.

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ABSTRACT This study examines ten factors associated with fraudulent financial reporting (FFR) in Malaysian publicly listed companies. We hypothesize that three factors proxy for management rationalization, four factors proxy for management motives, and three factors proxy for the opportunity to commit fraud. Our sample consists of 53 fraud firms convicted of securities fraud and 53 no-fraud firms, all of which were listed on the Bursa Malaysia and have a complete set of data from 1996–2007. With regard to rationalization, we find that prior violations and founders on the board are positively and significantly associated with FFR. With regard to motive, we find that financial distress is positively and significantly associated with FFR while family ownership is negatively and significantly associated with FFR. Our opportunity for fraud proxies, multiple directorships, and audit quality are positively and significantly associated with FFR. Additionally, we find evidence of earnings management in the years leading up to FFR.

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Michurina, Olga Yurievna, and Nataliya Aleksandrovna Dubinina. "Stimulattion of inventive and innovative activities in oil and gas industry." Vestnik of Astrakhan State Technical University. Series: Economics 2021, no. 4 (December 30, 2021): 72–79. http://dx.doi.org/10.24143/2073-5537-2021-4-72-79.

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The stimulation of inventive and rationalization activities in Russia should contribute to the transition of the country's economy to an innovative type of development. The foreign experience of stimulating inventive and rationalizing activities is being investigated. The tools, examples of measures to support and stimulate inventive and rationalization activities carried out at the state level in developed countries are considered. Foreign experience shows that the state supports the system of stimulating inventive creativity, both of individual inventors and creative, scientific collectives. The state acts as a sponsor of innovation activities, the instruments of material interest are used to ensure the acceleration of the introduction of inventions into production processes. Legal and methodological regulations stimulating inventive and rationalization activities in the Russian Federation, at oil and gas enterprises are being investigated. The existing methods of supporting inventive and rationalization activities in Russia are not specialized. The promotion of invention in Russia is regulated by legal acts and a methodological framework partially developed in the USSR, as well as in recent years in the Russian Federation. The main methods of direct and indirect government incentives that can be used to support innovation and invention at oil and gas enterprises: budget financing of research organizations and universities, financing of business incubators, technology parks, public procurement of innovative products and services, investment in the capital of financial institutions involved in the creation of innovative projects, the provision of tax incentives, the allocation of preferential government loans and credit guarantees. The necessity of participation of four levels of management in the process of improving the stimulation of inventive and rationalization activities at oil and gas enterprises is substantiated - the state level, the level of subjects of the Russian Federation, the industry level and the level of oil and gas industry enterprises, which will lead to the activation of this direction in the Russian Federation, increase in its activity, the revival of the high social status of inventors and innovators.

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Al Farizi, Zulham, Tashadi Tarmizi, and Susan Andriana. "FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD." BALANCE : JURNAL AKUNTANSI DAN BISNIS 5, no. 1 (June 1, 2020): 71. http://dx.doi.org/10.32502/jab.v5i1.2460.

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This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond’s research results on the financial statement fraud: empirical study in west kalimantan, shows that partially external presure and opportunity affect the financial statement farud, while rationalization and capability doesn’t affect the financial statement fraud. In addition, simultaneously external presure, rationalization, opportunity, and capability affect the financial statement fraud of 86,4%, while the remaining 13,6% is influence by other variables not examine in this study

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Ardiansyah, Ardiansyah. "Determinan Academic Fraud pada Mahasiswa dalam Mata Kuliah Akuntansi." Studi Akuntansi dan Keuangan Indonesia 4, no. 2 (December 29, 2021): 131–55. http://dx.doi.org/10.21632/saki.4.2.131-155.

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This study aimed to determine the effect of learning motivation, learning media, religiosity, rationalization, and academic pressure on academic fraud. Data was collected by distributing questionnaires to students of the Applied Business Administration (ABT) DIV Study Program, as many as 57 respondents. Due to the small number of samples, data processing was processed using the Partial Least Square (PLS) method. The findings in this study indicate that: (1) learning motivation has a negative and significant effect on academic fraud; (2) learning media has a negative and significant effect on academic fraud; (3) Religiosity has no effect on academic fraud; (4) Rationalization has a positive and significant effect on academic fraud; and (5) academic pressure has no effect on academic fraud. Empirically, this research reveals that religiosity and academic pressure are relative to everyone who can encourage them to do good or bad (academic fraud) depending on other more dominant factors. It suggests recommendations for further research to expand the number of respondents.

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Sasongko, Noer, Mahruf Noor Hasyim, and Dahlia Fernandez. "Analysis of Behavioral Factors that Cause Student Academic Fraud." Journal of Social Sciences Research, no. 53 (March 31, 2019): 830–37. http://dx.doi.org/10.32861/jssr.53.830.837.

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This study aims to examine a number of behavioral factors from students committing academic fraud in university. The subject of this research is the factors that motivate students to commit academic fraud. The Fraud Pentagon Theory and Gone Theory are used. Behavioral factors include arrogance, pressure, opportunity, rationalization, competence, greed, need, and exposure. The population in this study was the undergraduate students in the Accounting Study Program in the Faculty of Economics and Business at Surakarta Muhammadiyah University who had taken courses in Accounting Information Systems and Auditing. This study uses the convenience sampling method as the sampling technique. There were 110 respondents involved. In this study, the hypothesis is subjected to the multiple linear regression analysis.The results of this study show that the factors related to student academic fraud are mainly arrogance and opportunity. Other behavioral factors namely pressure, rationalization, competence, greed, need, and exposure have no effect on student academic fraud.

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Marković, Snežana, Marko Carić, and Vladimir Đaković. "Designing a flexible company organization model in dynamic business conditions." Ekonomija: teorija i praksa 15, no. 3 (2022): 33–55. http://dx.doi.org/10.5937/etp2203033m.

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The subject of research in this paper is the design of a flexible model of organizational structure in dynamic business conditions. Accordingly, the focus of the research is on analyzing the impact of turbulent environment on the strategic behavior of the company and redesigning the organizational structure as well as changes related to the financial policies of the company. The aim of this paper is to determine how companies in transition, with the redesign of their organizational structure, and redesign of financial policy of the company can accelerate the transformation process, and through business rationalization, to reduce costs and increase efficiency. The main results of the research indicate that in order to achieve the above goal, companies should essentially combine mechanical and organic design in order to ensure the stability and dynamism of the model, i.e. to achieve both efficiency and effectiveness.

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Рогова, Ирина Николаевна, and Дарья Александровна Степаненко. "Rationalization and Harmonization of Food and Drinks Production in Circular Economy Environment." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 3 (October 15, 2019): 168–74. http://dx.doi.org/10.26163/gief.94.44.029.

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В статье рассматриваются качественно новые подходы к процессам производства продуктов питания и напитков в условиях циркулярной экономики. Показаны способы рационализации деятельности производителей и их результаты. Даются рекомендации по гармонизации бизнес-процессов отечественных производителей с европейскими с целью обеспечения устойчивого развития производства продуктов в долгосрочной перспективе. The article focuses on completely new approaches to the processes of food and beverage production in circular economy environment. Ways of rationalization of activity of producers and their results are shown. Recommendations on harmonization of domestic business processes with European ones are proposed in order to ensure sustainable development in the long term.

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Fellner, Karolin, Royce Kallesen, Antonio Ruggiero, and Benson Yuen. "Improving revenue through fare rationalization and a new business process between revenue management and sales." Journal of Revenue and Pricing Management 5, no. 2 (July 2006): 118–27. http://dx.doi.org/10.1057/palgrave.rpm.5160027.

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Dutra, Ivan De Souza, Sérgio Baptista Zaccarelli, and Sílvio Aparecido Dos Santos. "AS REDES EMPRESARIAIS DE NEGÓCIOS E O SEU PODER COMPETITIVO: RACIONALIDADE LÓGICA OU ESTRATÉGICA?" Revista de Negócios 13, no. 1 (October 20, 2008): 11. http://dx.doi.org/10.7867/1980-4431.2008v13n1p11-27.

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The main objective was analyze how the companies form a group organizing themselves under the form of an enterprise network business-oriented, called Business Network. This kind of network is formed in cooperation to compete with other group of companies that acts in the same sector or enterprise segment. From one discussion of the concept of Business Network, this study makes a theoretical and empirical analysis of a case of a formed network for the modular consortium of the Volkswagen Trucks and Bus - operations of the South America. Between the main discussions, two sources of rationalization had been evidenced for the theorization on networks: the logic and the strategical one. Characteristics and effects of the Business Networks had been proven from these sources. Also, it had been proven the position and power of negotiation between members of the network. It was observed that as the form to think, the business network is formed to explore businesses on the basis of the logic, or, it is constituted to compete based on the thought or strategical reasoning. The competitive power of the network formed from the strategical reasoning was evident when the competition is between groups that operate in the same branch and sector. The main contributions of the study are to explore the subject and to look for extended discussions.

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Racko, Girts. "Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?" Journal of Business Ethics 158, no. 3 (November 10, 2017): 763–77. http://dx.doi.org/10.1007/s10551-017-3729-6.

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Rahma, Anita Ade, Anatia Agusti, Devi Edriani, Wellia Novita, and Winda Afriyenis. "Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies." International Journal of Social Science and Business 6, no. 2 (June 28, 2022): 289–96. http://dx.doi.org/10.23887/ijssb.v6i2.46369.

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Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules. This study aims to analyze the effect of financial stability, external pressure, industry nature, rationalization, and capability on financial statement fraud. This study uses secondary data. The design used in this research is causal research. The research population was conducted on all manufacturing companies that went public and were active on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. The sampling technique used the purposive sampling method. According to the sampling criteria, a total sample of 63 companies was obtained from the observations in this study. The results of this study prove that financial stability and rationalization affect financial statement fraud. Meanwhile, external pressure, the nature of the industry, and the capability do not affect fraudulent financial statements.

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KOS KOKLIC, Mateja, and Irena VIDA. "INTERPLAY OF THE DRIVERS AND DETERRENTS OF LEISURE COUNTERFEIT PURCHASE INTENTIONS." Journal of Business Economics and Management 17, no. 6 (December 29, 2015): 916–29. http://dx.doi.org/10.3846/16111699.2014.994184.

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Drawing on complementary theoretical perspectives, in this study we empirically investigate the drivers and deterrents underlying the formation of attitudes to leisure counterfeits and purchase intentions, and examine rationalization as a moderator of the attitude-intention relationship. The research model is examined via mail survey data of adult consumers using structural equations modelling. The findings indicate that perceived benefits and moral intensity significantly influence attitudes, while the impact of performance risk is negligible. The attitude and moral intensity significantly predict the purchase intention. Our analyses confirm rationalization as a salient factor moderating the relationship between attitude and behavioral intention. Based on this pattern of results, we discuss study implications in three areas: the perception of positive consequences for oneself, the perception of consequences for others, and the use of previously rarely examined consumer justifications. The finding that performance risk is not significant in affecting consumer attitude calls into question various appeals featuring adverse effects of buying counterfeits for an individual.

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Schwarzkopf, Stefan. "The corporate eye: photography and the rationalization of American commercial culture, 1884–1929." Business History 51, no. 2 (March 2009): 303–6. http://dx.doi.org/10.1080/00076790902726699.

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Cuevas Casaña, Joaquim, Lina Gálvez Muñoz, and Lluís Torró Gil. "Is an anarchist business organization possible? Textile firms in the industrial district of Alcoi during the Spanish Civil War (1936-39)." Disjuntiva. Crítica de les Ciències Socials, no. 1 (July 15, 2019): 7. http://dx.doi.org/10.14198/disjuntiva2019.1.01.

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During the Spanish Civil War, in the Republican side, a social revolution broke out, led by the workers and their unions ending in many places in a business collectivization process. In the city of Alcoi, the anarchist union took control over more than 100 textile family firms, going through a rationalization process which unified the production of all textile firms overcoming a previous production crisis and attending the war demand. Does the Alcoi case during the Civil War prove the possibility of a successful anarchist business organization? This article tries to understand the development of business without a capitalist organization and the role of business networks in such a development. The organizational design and the administration of the collectivization process is an example of how socialization of the property and democratization of the decision-making process in the company were not opposed with rationality and efficiency, at least during a war context.

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Залуцька, Христина Ярославівна. "КОНСОЛІДОВАНО-АНАЛІТИЧНА СИСТЕМА ОЦІНЮВАННЯ РОЗВИТКУ ПІДПРИЄМСТВ ЯК ОСНОВА УПРАВЛІНСЬКОЇ ЕФЕКТИВНОСТІ: ДОЦІЛЬНІСТЬ ЗАСТОСУВАННЯ ДИВЕРСИФІКАЦІЙНО-ІНТЕГРАЦІЙНОГО НАПРЯМУ." Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 147, no. 3 (December 29, 2020): 83–97. http://dx.doi.org/10.30857/2413-0117.2020.3.7.

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In the context of neo-technological reproduction, the diversification and integration development strategy will contribute to ensuring long-term effective business performance through extensive use of available business capacities necessary for creating products which foster transformational process cycling within their operating environment. The diversified integrative development is a unique development paradigm that triggers optimally rational use of the enterprise current position specifics, opportunities for diversification, identification of business units within business operational activity structure as well as offers benefits of its integration with attractive stakeholders. In turn, this translates into the need to build a certain consolidated framework for evaluating the above development trend which would enable to determine the feasibility, expediency, and the relevance of such development. This ideally should be grounded upon the promising business processes in the current and strategic periods and thus driving the priority of their efficiency evaluation alongside the opportunity for rationalization of the number and structure of particular business processes to ensure enterprise effective functioning in the neo-technological reproduction settings. The purpose of this article is to build a consolidated analytical framework to evaluate the diversified integrative business development as the core for its managerial efficiency. The research has been carried out by employing the methods of classification; analogy; abstraction; grouping; analysis; synthesis and morphological analysis. The developed consolidated analytical evaluation framework is based on the principles that enable to explore the relevance and the applicability of using the diversification and integration development strategy and to assess its implementation effectiveness. The findings provide rationale for selecting indicators to assess the relevance of implementing the diversification and integration development strategy by using a development trend criterion, since the evaluation results obtained for each unit will facilitate the possibility and specify the need for its application, subject to enterprise business environment specifics as well as its further development prospects. To attain better effectiveness in selecting a promising development trend, a corresponding evaluation framework has been suggested based on performance efficiency indicators, optimality, and the maximum possible effectiveness of the interaction between enterprise business processes, identified within its structural components which boosts these process optimization to ensure successful business development in conditions of rapidly changing environment. It is argued the proposed consolidated analytical evaluation framework will contribute to assessing the enterprise current position, its compliance with modern development trends and opportunities for increasing performance efficiency through rationalization of enterprise business structure (business process optimization), along with providing implications that help selecting an effective area for further successful strategic development.

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Tarasenko, A. V. "Using the kaizen system is an effective way to solve production problems through rationalization." Normirovanie i oplata truda v promyshlennosti (Rationing and remuneration of labor in industry), no. 10 (October 1, 2020): 32–38. http://dx.doi.org/10.33920/pro-3-2010-03.

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The termination of movement along the path of improvement means the beginning of the degradation of the company. If we consider the term “kaizen” in relation to a manufacturing enterprise, then it means the continuous improvement of both production processes and auxiliary business processes and management of production and the enterprise as a whole. The article provides examples of the use of the “kaizen” system at the leading Russian metallurgical enterprises VSMPO-AVISMA and the Oskol electrometallurgical plant.

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Tarasenko, A. V. "Using the Kaizen system is an effective way to solve production problems through rationalization." Normirovanie i oplata truda v promyshlennosti (Rationing and remuneration of labor in industry), no. 9 (September 1, 2020): 46–52. http://dx.doi.org/10.33920/pro-3-2009-07.

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Stopping the movement on the path of improvement means the beginning of the degradation of the company. If we consider the term "kaizen" in relation to a manufacturing enterprise, it means the continuous improvement of both production processes and auxiliary business processes and the management of production and the enterprise as a whole. The article provides examples of the use of the Kaizen system at the leading Russian metallurgical enterprises-VSMPO-AVISMA and the Oskol Electrometallurgical Combine.

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Zagirniak, D., O. Kratt, and M. Zagirnyak. "Rationalization of the choice of professional education in the context of the needs of business environment." Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 4 (2020): 158–63. http://dx.doi.org/10.33271/nvngu/2020-4/158.

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Journal articles on the topic 'Business rationalization'

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