Search results
1 – 10 of over 5000Zulkarnain Yusuf, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin
The purpose of this paper is as follows: first, to analyze the opinion of the civil servant or payroll personnel towards the payroll system that currently used by the government…
Abstract
Purpose
The purpose of this paper is as follows: first, to analyze the opinion of the civil servant or payroll personnel towards the payroll system that currently used by the government. Second, to investigate the control measures currently exist in the payroll system and third, to examine any loopholes that may create opportunities for fraud to occur in that payroll system.
Design/methodology/approach
This study involves a survey of questionnaires to the department’s personnel that act as respondents. One government department has been selected as a case study in this research. This study was focussing on the payroll administration unit that responsible for all personnel payroll operation and administration.
Findings
The study concludes that payroll system has equipped with the security and control characteristic. However, there is still a risk of fraud due to some internal control weaknesses in the system. Thus, the awareness about the control and security of the system should be given priority so that the staffs will understand and aware about it.
Research limitations/implications
The study provides some evidence to indicate a weak and ineffective control measure in the payroll system that may lead to the fraud. Thus, by detail examination of the problems, the prevention and corrective action can be done in combating fraud. However, this study suffered from the small number of samples and limited access to the relevant documents due to confidentiality of the data.
Practical implications
This study reveals that there are a few key internal control points that can be enhanced to facilitate better protection of payroll expenses in combating fraud in the government department. These include clear segregation of duties, stricter approval process and highly protected personnel information. In addition, adoption of whistleblowing channel, established internal audit function and severe punishment to the wrongdoers also can be implemented.
Originality/value
This study is original as it examines fraud and malpractices issues that specific for payroll department in the government department that rare in literature.
Details
Keywords
The present study is descriptive research in terms of purpose, descriptive analysis in terms of nature and cross-sectional research in terms of time. The study’s statistical…
Abstract
Purpose
The present study is descriptive research in terms of purpose, descriptive analysis in terms of nature and cross-sectional research in terms of time. The study’s statistical population includes all employees and managers of the China City Organization selected as sample members using random sampling method and Krejcie table of 242 people. The questionnaire was modified and revised based on the goals, tasks and mission of the target organization to collect information. In data analysis, due to the normality of data distribution, the structural equation modeling method is used to evaluate the causal model, reliability and validity of the measurement model. Evaluation and validation of the model are done through the structural equation model. Questionnaire-based model and data are analyzed using Smart PLS 3.0. The main purpose of this study is to assess the feasibility of implementing the human resource payroll management system based on cloud computing technology.
Design/methodology/approach
New technologies require innovative approaches for creating valuable opportunities in an organization to integrate the physical flows of goods and services and financial information. Today, cloud computing is an emerging mechanism for high-level computing as a storage system. It is used to connect to network hosts, infrastructure and applications and provide reliable services. Due to advances in this field, cloud computing is used to perform operations related to human resources. The role, importance and application of cloud computing in human resource management, such as reducing the cost of hardware and information software in hiring, job planning, employee selection, employee socialization, payroll, employee performance appraisal, rewards, etc., is raised. This way, human resource management teams can easily view resumes, sort candidates and observe and analyze their performance. Cloud computing is effective in implementing human resource payroll management systems. Therefore, the primary purpose of this study is to assess the feasibility of implementing the human resource payroll management system based on cloud computing technology.
Findings
Testing the research hypotheses shows that the dimension desirability of ability and acceptance is provided in dimensions related to the minimum conditions required to implement cloud computing technology in the organization. For this reason, the feasibility of implementing the systems based on cloud computing in companies must be considered.
Research limitations/implications
This study also has some limitations that need to be considered in evaluating the results. The study is limited to one region. It cannot be assured that the factors examined in other areas are effective. The research design for this study is a cross-sectional study. It represents the static relationship between the variables. Since cross-sectional data from variable relationships are taken at a single point in time, they are collected in other periods. As a proposal, future researchers intend to investigate the impact of Enterprise Resource Planning (ERP) systems based on cloud computing.
Practical implications
The research also includes companies, departments and individuals associated with systems based on cloud computing.
Originality/value
In this paper, the feasibility of implementing the human resource payroll management system based on cloud computing is pointed out, and the approach to resolve the problem is applied to a practical example. The presented model in this article provides a complete framework to investigate the feasibility of implementing the human resource payroll management system based on cloud computing.
Details
Keywords
Joel Maxcy and Pauline Milwood
The purpose of this paper is to focus an empirical investigation on the financial ramifications of regulatory policies on American professional team sport leagues, while at once…
Abstract
Purpose
The purpose of this paper is to focus an empirical investigation on the financial ramifications of regulatory policies on American professional team sport leagues, while at once including the inseparable effects on the outcomes of contests. The authors conduct a comparative analysis of the impact of alternative regulatory mechanisms adopted by American professional team sport leagues, and their implications for the league performance.
Design/methodology/approach
The paper conducts a comparative analysis of ten years of financial and contest data from Major League Baseball (MLB) and National Hockey League (NHL). Using relative measures of payroll and profits for the two leagues, the authors test hypotheses on the impact of the market-based payroll taxes of the MLB with the strict payroll limits imposed by the NHL and their relationship to both financial and contest outcomes of the two leagues.
Findings
The comparison of MLB and NHL shows that market-based tax incentives are more consistent with the league financial objectives than strict, enforced mandates, suggesting that comparatively higher profits are associated with the MLB’s approach when compared to the strict bounds imposed by the NHL. Conversely, the comparison of player costs in the NHL and MLB reveal no distinguishable features based on the alternative regulatory methods.
Originality/value
This paper provides an initial, valuable assessment of different regulatory mechanisms on the on- and off-field (-ice) performance of MLB and NHL. Given that MLB has adopted market-based tax incentives to regulate payroll (the competitive balance tax), and the NHL has imposed strict payroll limits (hard salary cap), the authors at once consider MLB’s innovative revenue-sharing system alongside the NHL’s more conventional and restrained method of revenue redistribution, and their implications for performance.
Details
Keywords
The purpose of this case study feature is to demonstrate how technology outsourcing can bring efficiencies and benefits to human resources (HR), once the right solution and…
Abstract
Purpose
The purpose of this case study feature is to demonstrate how technology outsourcing can bring efficiencies and benefits to human resources (HR), once the right solution and provider are selected.
Design/methodology/approach
The paper follows the selection and implementation path followed by an international organisation – Interdean International Relocation – moving from an inefficient outsourced payroll system to a technology‐based payroll and HR solution that has resulted in efficiency gains.
Findings
The case study feature highlights the implementation steps and resources that made the transfer from one system to another a success. It also shares the gains that can be made once these steps and resources are in place, and the right solution and provider are selected.
Research limitations/implications
The case is based on one organisation's experiences.
Originality/value
The paper shows how technology outsourcing can bring efficiencies and benefits to HR.
Details
Keywords
S. THOMAS NG, R. MARTIN SKITMORE and TULSIRAM SHARMA
The casual nature of employment in the construction industry makes planning human asset requirements a vague exercise. Human resource information systems (HRISs) offer a means of…
Abstract
The casual nature of employment in the construction industry makes planning human asset requirements a vague exercise. Human resource information systems (HRISs) offer a means of coping with these problems through improvements in the reliability, accuracy and accessibility of the human resources (HR) information. Aimed at improving the understanding of construction HRISs, interviews were carried out with three leading construction companies in Australia. The HR needs of the companies were examined by identifying the HR‐related functions and activities conducted, the internal and external users of HR information, the type of data needed, and the specific purpose of those data. Twenty‐three HR activities were identified and grouped into seven major functions: project management and control, strategic planning, review and analysis, employee profile, employee performance, HR development, payroll and accounting support, and information systems outside the company. The HR information for each function was established. The findings of this study may facilitate the development of a HRIS for construction companies.
Details
Keywords
The purpose of this paper is to outline a framework for analyzing healthcare process management projects. By using this framework, it seeks to analyze a system implementation in…
Abstract
Purpose
The purpose of this paper is to outline a framework for analyzing healthcare process management projects. By using this framework, it seeks to analyze a system implementation in Ireland. The system aims to standardize healthcare human resource and payroll for the Irish healthcare sector.
Design/methodology/approach
A popular system and business process implementation is analyzed in Ireland. The research intends to use this case scenario to identify success and failure, which in turn forms the basis to propose a conceptual reference method for introducing healthcare process management.
Findings
The healthcare sector has shown that it has, compared with other sectors, a relatively underdeveloped information system structure. In this context, the importance of reducing healthcare costs and streamlining workflows, processes, and care pathways is ever more seriously recognized. However, despite the importance of process management, currently, internationally very few guidelines are provided for introducing healthcare process management in hospitals.
Practical implications
The paper provides a good example of a large‐scale, nation‐wide business process management (BPM) project; shows the different facets of BPM success factors; and helps to raise awareness for both managerial factors and domain‐inherent, structural, and content factors.
Originality/value
The analysis revealed some interesting results. The reasons for failure in healthcare are rather more content and structural in nature than solely project management issues.
Details
Keywords
Payroll operations were often one of the first tasks to be entrusted to a newly installed computer but, contrary to all expectations, the change was not always for the better…
Abstract
Payroll operations were often one of the first tasks to be entrusted to a newly installed computer but, contrary to all expectations, the change was not always for the better. Why? Usually it was due to the fact that the computer was fed with data obtained by manual copying from clock cards with adjustments made by time clerks or supervisors; painstaking and tedious chores which, despite computerisation, left room for human error in that most touchy of areas — the pay‐packet. The input was slow, inaccurate and open to corruption.
Priya Jindal and Lochan Chavan
Government organisations, small and medium-sized businesses, education, and the entertainment industries all use multimedia technology to communicate information and ideas across…
Abstract
Government organisations, small and medium-sized businesses, education, and the entertainment industries all use multimedia technology to communicate information and ideas across digital, print, catalogue, and advertising mediums. Any message delivered by businesses, whether digital or printed graphics, images, text, movies, or animation, is more likely to be accepted by the target audience. The financial sector is no exception. Multimedia technology refers to activities involving computers, software development, and online media distribution. Professionals and experts in computer or software development use multimedia technology to create a variety of mechanisms including product demos, web pages, news sites, and presentations to attract attention or convey any message to a specific audience. Multimedia technology such as multimedia software, transaction processing, electronic payments, voicemail, and networked communication required banks and the financial sector to adopt new practices for delivering banking services and making the financial system more user-friendly for consumers and the financial industry’s operation. Banks and other financial institutions are compelled to innovate as computer technologies advance to maintain competitiveness. Multimedia technology offers lower occupancy costs with a smaller staff and lower transaction processing expenses. New technologies in the financial sector are replacing traditional methods of operation because multimedia technology makes work simpler, faster, and more effective. The industry is trying to switch to a self-service model through technology by providing the same level of convenience at a lower price.
Details
Keywords
A case study, examining the installation of a micro network by a timber group to process their accounting operations, highlights the danger of using personal contracts to set up…
Abstract
A case study, examining the installation of a micro network by a timber group to process their accounting operations, highlights the danger of using personal contracts to set up such a system. It also stresses that the plethora of available computer literature confuses managers with limited computer knowledge and leads directly to the “personal contracts” method of business. The need to approach computer purchases in the same light as any other business purchase is paramount.
Details