PHD theses : Commerce
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Item An Investigation into the effectiveness oftheJordanian Industrial leadership in organizational performance, according to Fiedler’s Contingency Theory(ALNEELAIN UNIVERSITY, 2002-09) Rashad. M. Yousil’Al-Saedl Abstract This study aims to investigate the effectiveness ofthe Jordanian industrial leadership organi7.ational performance according to Fiedler’s contingency theory. Fiedler’s Contingency Model suggests that successful leadership depend on matching leadership style to the situation demand. Each leadership style is mosteffective when it used in the right situation. This Model studied the interaction among the contingency variables (leader- member relation, task structure, & position power), and leadership traits (LPC) the problem stateinentofthe study work was built from the above through the following questions: l-ls there a relationship between leadership traits and situational variables? 2-Do the contingency variables in Jordanian industrial sector have influence on leadership traits? 3- Does the leadership effectiveness depend on matching between the leadership traits and the situational variables? - ls there a significant relationship between the situations column l,3, &8) in case of l.ow LPC. And situations column 4,5,6, &7) in case ofhigh LPC? The hypothesis of study work was built from the above question. Seven main hypotheses and twelve sub-hypothesis were tested to check the relationship, influences and matching between the research variables. /\/—\_§ A questionnaire and intensive structured interview used in checking the hypothesis of the study work. The questionnaire consists of four variable leadership traits, leader-member relation, task structure and position of power; which were checked by Fielder’s scale (I967). The questionnaire and the interview were conducted in a random sample of 29 companies listed in the Jordanian shareholding companies guide (1999). Data were analyzed descriptively and statistically by using SPSS techniques, and answer the questions using (Mean, Standard Deviation, Multiple and Simple regression, F. Test, T. Test, Nova Test, and Newman Keuls Test). The findings ofthe study work are: 1-There exists a significant interrelated relationship between leadership’s traits and the situational variables. 2-The situational variables in Jordanian industrial sector have influences on leadership traits level. 3-The extent of change in responses on the part of employees (subordinates) causes similar change in the level of leaderships traits. 4-The effectiveness of leadership in Jordanian industrial sector depends on the degree o1°matchingbetween the leadership traits and the situational factors. 5-Middle management in the Jordanian industrial organizations (covered in the research work) tends to have a good relation with subordinates. This is a general, not a specific trend, and should thereliore be viewed accordingly. 6-The task structure in Jordanian industrial organizations is weak in terms ofstrueture .1t is also found to be rigid in the majority of industries covered in the research work. 7-No significant relationship exists between the situations (columns 1,2,3, &8) in the Jordanian industrial sector in terms of low L.P.C. No significant relationship exists between the situations (columns 4,5,6, &7) in the Jordanian industrial sector in terms ol‘ high L.P.C. 8-/\ significant relationship does exists, however, between the situations (column 1,2,3, &8) and the situations (co1umn4, 5,6, &7) in Jordanian industrial sector. 9-The findings ofthe field study are agreement, in general terms, with the findings, analysis and approaches presented by Fielder’s (1967) contingency Model. The t l i findings ol‘ the field study also conform to the dillcrent hody ol‘ knowledge and empirical research work conducted in the field of leadership styles and their impact on behavioral and organizational aspects ol‘ enterprises. 10- The findings of the field study are in agreement, in general terms, with the philosophy ol‘ contingency theory, that dililierent situations cause to dillerent leadership styles.Item The Rorrle Of Federalism In Social Services And Development(Al Neelain University, 2005-11) Alfred Ambo SimonThis research in an ex-post evaluation of Federalism in the Sudan after it has been implemented for a period of eight (8) years (1994-2002) with reference to Southern Kordofan State . An evaluation refers to taking stock of relative “ success” or “ failure” of the Federal policy to achieve it objectives viz social services and development . This topic is selected for research because the “ results and recommendations” of the an ex-post evaluation will be a “ trigger (sign)” for future planning, modify plans review the assumptions or even reformulate the federal policy or planned objectives . Two hypotheses (assumptions ) underlined or postulated . ' That Federalism has partially succeeded and failed in achieving a high degree of performance in its overall objectives in term of social services and development in Southem Kordofan State during the period (1994-2002 ) . The services defined to include : Education Health Services Water Electricity Transport These services are the “ specific objectives” or “ components” for achieving the planned overall objectives . They are also used as “ indirect indicators” for measuring development and used as well as “ an aid ” for ex-post evaluation of federalism in southem Kordofan state . That there are some major general causes for “ underdevelopment “ in southem Kordofan state . These include : Overoptimistic planning for the creation of twenty six (26) states in Sudan. The state’s shortage of local sources of revenue . Lack of Federal ( Central ) Government commitment to its financial targets in the plan for the state . Lack of qualified staff or technical manpower in the state . The negative impact of the Constitutional Decree of April 2001 for the abolition of agricultural fees ( Gibana ) on the local revenue of state , localities and on the farmers’ production . The negative impact of Colonial legacy on development of Southem Kordofan state . To confirm whether these causes are the real reasons or not for underdevelopment in southern Kordofan state , questionnaires ( in Arabic) are used to get the opinions of the citizens of the state as well as information and data official sources, ( see appendix No l) The researcher adopted the historical case study and analytical for collecting the relevant data as well as field survey using 2000 questionnaires for getting the opinions of the citizens as explained in the above second hypothesis of this research . In order to minimize some of the problems retarding development and deliverance of public goods to the citizens of the state as enumerated above , the following are suggested and recommended : * Southem Kordofan stat establishes govemance . * Southem Kordofan state creates a strong interstate relationship with the boarding states . Many boarder disputes could be resolved and settle cheaply between the state without involvement of security organs at the central level . * Federal Government ensures that appropriate division of functions exit between the state and Local Government by endowing each level with reasonable range of responsibilities with clear —cut boundaries. This is to avoid overlapping of powers and conflicts over functions and responsibilities . . * The state government ensures that participation and involvement begin at the grass- roots level . Rural Development (R.D) is determined byextent that it allows the people to participate effectively in development of their community . * Southern Kordofan stat embarks on creating new patterns for generating local revenue with minimum burden on the citizens . * The Federal Government responds positively to its financial commitments for the state by remitting the grants — in — aid regularly to the state preferably, if the grants for the localities ( councils) could be paid directly to the respective councils as it used to be under the 1951 grants system . This is to ensure that the money reach the localities “wholly” and to avoid vetoing powers of the state . * The state government establishes profitable relationships with operating banks to secure systematic finance for promising “ Investment” Presently, there are no investment projects in the state . * Southern Kordofan state embarks on raising the professional and technical capabilities of its “ personnel” through “ capacity building teclmiques” . This is because the effectiveness and scope of federal state programmes are dependent to a large extent on the availability of a well-trained and competent manpower and the degree of control over administrative and technical personnel which at present lacking in the state . * The state embarks on framing a new incentives system to encourage diligence and efficiency and retain to professional and technocrats to attract them and make them stay in the state. Some of the causes for reluctance of professionals and technocrats to work in the state and in the remote areas is lack of incentives and fringe benefits expected from the state . Hence, causes intemal migration an brain drain from the state. * The policy — makers and politicians avoids establishment of schools on political grounds and gives due consideration to the minimum educational requirements as laid down in the educational policy such as number of children or population — size of the proposed area or location and environment etc. * The state installs more pipeline system of water in the towns and semi- towns and dig more water pumps ; water yards and haffirs etc. in the rural areas . * The state embarks on encouraging , acquiring , and installing more “solar energy” throughout the state . It more guaranteed and cheaper compared to electricity . It serves both urban and rural areas .Presently, the state power requirements need 20 megawatts the available power is 4 megawatts falling short by 16 megawatts . * The state embarks on upgrading and expanding the “ road network” This will make easy movement in the state and will enable the farmers to transport their surplus to a market place within a reasonable time and allow the gradual economic , social and political integration of isolated populations and fight against poverty and food insecurity . It is assumed here that if these recommendations are accepted and adopted, the southem Kordofan state and Local Government will : Mobilize the citizens to generate more funds . Terminate the self — perpetuating cycle and dependency syndrome recipients . Deepened confidence and loyalty oftheir people . Avoid strict accountability because the spending and taxing authorities are fused . Increase the capacity of state in fiscal arena. There must be clear —cut criteria for allocating of national wealth among states with maximum equity . Secure political accountability of people . They will be responsive to local demands in the performance and delivery of public goods an services . Popular participation in decision — making and evaluation on infonnation will be guaranteed .Item Performance Auditing in Sudanese Public Nonprofit Organizations - The Case of Ministry of Education of Gadarif State(Neelain University, 2004) Abdel Rhman Ebakri MansourAbstract Due to the critique made on financial and compliance auditing reports for their failure to incorporate economy, efficiency and effectiveness a need has arisen for a new audit discipline which principally capable of measuring and assessing such indicators. This critique has led to thei birthcoming ofa new branch of auditing, which come to be known as performance auditing. Although the need for performance auditing has emerged since 1950, academic writings and professional recognition have come late, after Lima (Peru) 1977 conference. Despite the importance of performance auditing to all types of business regardless of their objectives, it l1as gained greater importance in nonprofit oriented organizations whose annual reports carry no figures that are functionally related to their mission. ln response to this situation, an empirical research has been conducted at the Ministry of Education of Gadarif State as a case representing public nonprofit organizations to answer the following three questions that have been formulated into three integrated hypotheses. 1/ Do the financial audit reports prepared by the Auditor General Chamber capable of_ reflecting economy, efficiency and effectiveness across the Ministry of Education and in all respects? 2/ Does the inability of financial audit, if ally, to report on economy, efficiency and effectiveness has led to dissatisfaction among users with _the ability of these reports to reflect Ministry of Education performance? 3/ Does the management information system which has been providing data for financial auditing purposes, could equally do so for performance auditing? To answer the above three questions, a descriptive and analytical methodology has been adopted throughout the study. The researcher has found out that, financial auditing reports failed to incorporate indicators of economy, efficiency and effectiveness across the Ministry of Education and in all respects. This finding will render the current accounting and audit theory questionable for their ability to provide performance reports about nonprofit organizations having the same informatory power as those provided in profit oriented units. lt was empirically verified that accounting theory has failed to provide a framework for writing such reports in nonprofit organizations. Had the accounting theory made an early theoretical assumption that it will operate and achieve its objectives under economic activities which pursue a measurable profit figure, it could have opened the way towards the development and evolution of performance auditing and at the same time avoid any possible critique. Also, the findings greatly, support the introduction ofperformance auditing in nonprofit making organizations for measuring and evaluating performance. Likewise, the failure of these reports to incorporate economy, efficiency and effectiveness has led to dissatisfaction among users with the ability of such reports to disclose Ministry of Education Performance. This finding implies that, the financial auditing_reports are providing data, which is not relevant to the users needs. Accordingly, the role of accounting as an information provider system, which has been recently emphasized by accounting theory, was missed in nonprofit organizations. Its role was reduced to a mere custodian for safeguarding assets against fraudulent behavior. Thus, the role of accounting will not be upgraded to an information providing system in nonprofit organizations without the introduction of performance auditing. The study has also found that, accounting information system of the Ministry of Education, which initially provides data for financial auditing purposes, is unable to do so for performance auditing. The failure of accounting information system to provide data to be used for performance evaluation of nonprofit organizations is an indicator ofthe limitation of accounting theory. The theory of accounting has succeeded in developing systems capable of providing information about performance of profit seeking organizations, but it has been found to be deficient to do the same in nonprofit oriented organizations. Accounting theory has its origin in the capitalist economic ideology, which assumes that profit is the only motive for any economic undertakings. However, in the real World there are numbers of organizations, which pursue the general welfare of the society without targeting profit ends. Because of its capitalist origin, accounting theory failed to provide information for measuring and evaluating performance of such organizations. Therefore, to introduce performance auditing for performance measurement the theory has to consider the possibility of designing and implementinga non-financial data processing system.Item Measuring Customer Satisfaction of Services Rendered by Commercial Banks in the Sudan A Case Study of EL-Neelain bank(Neelain University, 2008) Mohammed Ali YahiaItem An Analysis of Cycle Magnitude and Its Impacts on Sudanese Economy 1970-2000(Neelain University, 2003) Yassin Ebrahim El TahirThis study entitled the cycle magnitude and its impacts on the Sudanese economy during period 1970- 2000. The cycle magnitude measures by the deviation of national income from its steady growth path. The study suggests some variables to define the problem of the study. Those variables are investment, saving, payment balance, budget deficit, state of technology, and the set of the policies which were implemented during target period. The study targeted to introduce new interpretation to the issue of cycle magnitude by incorporating the above variables. Furthermore the study targeted at evaluating different policy measures which were implemented during the target period. Such evaluation bases on the effectiveness of the policy in tackling the problem. The study hypotheses that, any improvement in the explanatory variables will reduce the cycle volume and hence the income disturbance. The study used econometric methodology in analysing the data concerning the target period. The results are that, investment is stabilized variable to the cycle magnitude or income disturbances. Also the results proved that any improvement in the position of the payment balance budget deficit, the cycle magnitude or income disturbance will reduce significantly. Also the results revealed that, the import substitution policy which implemented during the period 1971- 1978 stabilized policy while the tight monetary which implement during the period 1992- 2000 is destabilized policy. Finally, the study reached a conclusion that, the Sudanese economy is very vulnerable to structural factors like the foreign sector and budget sector and the recommendations were basically depended upon the improving those sectors in order to reduce the disturbance in the national income or cycle magnitude. As far as the policy measures the study recommended that the usage ofany policy depending upon the state of the economy is depression, recession or inflation.Item TECHNOLOGICAL PROGRESS AND ECONOMIC DEVELOPMENT: ANALYSIS & SIMULATION OF AN ECONOMETRIC MODEL OF ' THE SUDAN(Neelain University, 2004) Adam Ahmed Suliman SabbelRESEARCH ABSTRACT Although Sudan is endowed with abundant natural resources, it is still economically backward as reflected by many economic indicators. Notably among these are slow economic growth rates, increasing inflation rates, widening budget deficits, deteriorating balance of payments, mounting external debt and intensifying poverty. The main objective of this research is to study the effect of technological progress on economic growth in Sudan. The study also aims to analyze the macroeconomic performance of the Sudanese economy with respect to technological progress via different technological scenario. In order to achieve the above-mentioned objectives, an econometric model of the Sudan was built first. The model belongs to the traditional Keynesian national income-expenditure models and it consists of ll behavioral equations and l2 identities and definitional equations constitute the demand and supply sides of the real sector, the monetary sector and the labour market. As a first step in the empirical evaluation of our model, ordinary least squares (OLS) estimation technique is used to estimate the model equations. Each each estimated equation was subjected to the conventional statistical tests (signs of the estimated coefficients, significance, etc), as well as econometric tests. More information was incorporated into the estimation process by use of two stage least squares (ZSLS) and three stage least squares(3SLS)estimation techniques. All the above estimation methods were evaluated with a view of choosing the most appropriate one. Basedto technological progress. The main finding of the study is that there is strong negative trend in the rate of the neutral technological progress in the production function. This means that there is a continuous declining in total factor productivity in Sudan. In addition, the coefficient of capital stock is very low (0.08) indicating that investment activities are very weak in Sudan. The study also revealed that the p olicy packages adopted during the 1990s has a positive influence on the rate of the technological progress. This is reflected by the relative improvement in the rate of technological progress( from -0.033 before 1992 to -0.025 after 1992). The simulation experiments were conducted in order to trace the likely growth paths of the Sudanese economy in response to technological progress. This was done via three different scenarios. The first scenario (described as a basic scenario) assumes that the rate of technological progress (productivity) was increased by 33 percent. The second scenario (described as a very optimistic scenario) assumes that the rate of technological progress was increased by 100 percent (i.e., the negative trend of the technological progress was neutralized). The third scenario (described as an optimistic scenario) assumes that the rate of technological progress was increased by 50 percent. The achieved results indicate that there is a possibility to achieve higher economic growth rates in the Sudan if rate of the technological progress was increased (upgrading the productivity). For the first scenario, the study revealed that the gross domestic product was grown by 7.4 percent (in average) annually. This is a bit higher than the officially declared rate of growth which is around 6 percent per annum. Therefore, it could be aimed at in the short-run. For the second scenarioItem THE ROLE OF THE SUPEREME AUDIT INSTITUTIONS IN AUDITING THE PERIVATIZATION PROCESS THE CASE OF THE GENERAL AUDITING CHAMBER OF SUDAN(Neelain University, 2007) ACHWANY OKONY AJANG ALLANThis study focuses on the role of the Supreme Audit Institutions, the ease of the General Auditing Chamber of Sudan, in the privatization programme To gauge this role the study attempts to seek answers to the following questions: l-Is the General Auditing Chamber (GAC) involved in the audit of the privatization process? 2-Has the General Auditing Chamber specialties and skills required to carry out the privatization audit? 3-Does the General Auditing Chamber consider. the privatization programme as a government policy matter which is not subject to their audn? 4-ls the shortage of the General Auditing Chamber's staff a detriment to the Chamber to cover the privatization audit? These questions have been further formulated into integrated hypotheses. To answer these questions and test these hypotheses, an exploratory and analytical methodology has been used. The study reveals that the GAC as a body conferred to oversee and monitor the handling of public money is not involved independently in the privatization process, at least by auditing the process. lt is found that some of the senior stall‘ in the Chamber are not aware whether the GAC has a role to play in privatization process or not. The sole reason that makes the GAC not to independently be involved in the privatization process is that privatization is considered as a government policy matter which is outside the Chamber audit jurisdiction. There is misunderstanding and misconceptions of the terminologies such as "policy matter" as a result, has contributed to hindrance of the Chamber to conduct its duties lllItem Measuring Customer Satisfaction of Services Rendered by Commercial i Banks in the Sudan A Case Study of EL-Neelain bank 2004 — 2008(Neelain University, 2008) Mohammed Ali YahiaItem THE ROLE OF THE_ SUPEREME AUDIT INSTITUTIONS IN AUDITING THE PERIVATIZATION PROCESS THE CASE OF THE GENERAL AUDITING CHAMBER OF A SUDAN(Neelain University, 2007) ACHWANY OKONY AJANG ALLANAbstract This study focuses on the role of the Supreme Audit Institutions, the case of the General Auditing Chamber of Sudan, in the privatization programme. To gauge this role tlle study attempts to seek answers to the following questions: 1-Is the General Auditing Chamber (GAC) involved ill the audit of the privatization process? 2-Has the General Auditing Chamber specialties and skills required to carry out the privatization audit? 3-Does the General Auditing Chamber consider the privatization programme as a government policy matter which is not subject to their audit? 4-Is the shortage of the General Auditing Chamber's staff a detriment to the Chamber to cover the privatization audit? These questions have been further formulated into integrated hypotheses. To answer these questions and test these hypotheses, an exploratory and analytical methodology has been used. The study reveals that the GAC as a body conferred to oversee and monitor the handling of public money is not involved independently in the privatization process, at least by auditing the process. lt is found that some of the senior staff in the Chamber are not aware whether the GAC has a role to play in privatization process or not. The sole reason that makes the GAC not to independently be involved in the privatization process is that privatization is considered as a government policy matter which is outside the Chamber audit jurisdiction. There is misundcrslanding and misconceptions of the terminologies such as "policy matter" as a result, has contributed to hindrance of the Chamber to conduct its duties properly. Additionally, there is no direct stipulation for the role of the GAC in privatization process. The study has found that there is some political intervention in privatization process culminating in some irregularities. lt is found that some aspects of privatization could easily be carried out by the GAC staff, especially those of accounting nature without resorting to any outside specialist. As to the required specialty and skills to carry out privatization audit, it is found out that the GAC lacks these skills and specialties. There are only individual efforts to acquire these skills within the Chamber staff. That is to say, there is no formal training of the staff to acquire the necessary skills for conducting challenging issues, nor does the GAC have tendency to recnlit heterogeneous specialists to help conduct the non-accounting tasks entrusted to the Chamber. Despite the lack of requirements of the privatization audit in the GAC in respect to ability, specialty and skills, yet staff employed by the Chamber poses another obstacle. There is an acute shortage of the staff’ of the GAC not only to carry out the privatization audit but even to conduct the other functions vested to GAC to perform. The contributions and additions this study has made to knowledge are as mentioned below. This research is believed to have several characteristics that qualify it to be regarded as an outstanding contribution amongst the presently conducted accounting researches in Sudan in the area ol‘ privatization auditing, particularly those related to public audit institution in Sudan. The first significant characteristic of this research is that it is the only outstanding empirical research run, so l'ar, about the practice and theoretical knowledge of the public audit institution (General Auditing Chamber) in the Sudan relating to privatization audit. To the best of my knowledge no research has covered this topic. Tlle second characteristic of this study compared to the other studies in this area in Sudan, is its comprehensive descriptive coverage and explanation of the experience of the General Auditing Chamber in Sudan, a thing which had never been focused on before by the previous studies ( in the Sudan) to the best of my knowledge. The third characteristic of this study is that it highlights the extent of the conceptual understanding and practical experience of the public auditors in the Sudan in regard to the privatization auditing. The silence of the Constitution and law to mandate or grant for the public audit institution ( General Auditing Chamber) to conduct privatization auditing has made the GAC to be complacent in this respect. The fourth most important characteristic of this study is its recognition of the importance and necessity of demonstration and presentation of privatization auditing guidelines for the public and private auditors in Sudan to bridge the gap of the unavailable standards and guidelines for conducting privatization auditing. This contribution is expected to help auditors in getting the necessary body of knowledge on privatization auditing to enable them have sound and adequate foundation for conducting efficient and effective privatization auditing. The study has been concluded with a number of recommendations pertinent to the research area and areas for further studies.