Modern Management Review https://journals.prz.edu.pl/mmr <div align="justify"> <p>Journal Modern Management Review publishes articles and scientific papers on topics that belong to the field of social sciences. The leading discipline is management and quality studies. Other scientific disciplines are: economics and finance. Since 2020 the electronic version of the Journal is the final, binding version. The journal is financed by the Faculty of Management at the Rzeszów University of Technology. Articles in the Journal are published on the basis of CC-BY 4.0 licence. Each article is checked in the anti-plagiarism system. By 2023 system Plagiat.pl was used. Since 2024 system iThenticate has been in use.&nbsp;</p> <p>ISSN: 2300-6366;&nbsp;e-ISSN 2353-0758</p> <p>The Journal is quarterly, with four issues published per year: in March, June, September and December.</p> <p>&nbsp;</p> </div> en-US <p>All texts published in the Journal "Modern Management Review" are available in the full version on the website of MMR. Digital IDs have also been entered from number 19 (3/2012) (DOI: 10.7862/rz.2018.mmr.1)</p> <p>Open Access – CC BY 4.0</p> <p>This is an open access journal which means that all content is freely available without charge to the user or his/her institution. The articles are published&nbsp;under the terms of the Creative Commons licence (CC-BY 4.0), including the following fields of exploitation comprising:</p> <p>1) the right to publish the Work in print in book and digital form and to distribute it in book and digital form, including by displaying, playing, broadcasting, making it publicly available by the Publisher and third parties,</p> <p>2) the right to record and reproduce all or part of the Work on paper and in the form of a digital record and in any other possible way by the Publisher,</p> <p>3) the right to enter the Work into computer memory and save the Work in the IT systems of the Publisher and other entities distributing digital content,</p> <p>4) the right to archive the Work and make copies of the Work on electronic media by the Publisher, without quantitative restrictions,</p> <p>5) the right to digitise the Work and to perform conversions/transformations of the Work in electronic form into other digital formats by the Publisher and third parties,</p> <p>6) the right to distribute the Work, including via the Internet or other ICT networks by the Publisher and other third parties, in a way that allows viewing, reading, copying the content of the Work in electronic form, i.e. all elements belonging to it, whereby copying shall be understood as the saving of the Work made available to an interested person on a medium of their choice,</p> <p>7) the right to store the Work in the database of the Publisher and other entities distributing the Work in any form, as well as its processing in the database of the Publisher and third parties,</p> <p>8) right to translate and publish the Work in one of the modern languages in any form by the Publisher and third parties.</p> joannaw@prz.edu.pl (dr Joanna Wiażewicz) joannaw@prz.edu.pl (Dr Joanna WIAŻEWICZ) Wed, 02 Oct 2024 14:27:35 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 NARROWING THE EXPECTATION GAP IN NIGERIAN QUOTED FIRMS VIA EMPLOYEES’ SHAREHOLDING https://journals.prz.edu.pl/mmr/article/view/1753 <p class="streszcz">This study examined the influence of employees’ shareholding on the Expectation Gap (EG) in auditing, focusing on Nigerian quoted firms. A cross-sectional survey research design was adopted for the study, along with the purposive sampling method. Three hundred and ten (310) responses were used for the analysis. The data were analysed using the Partial Least Square Structural Equation Model (PLS-SEM) at a&nbsp;5 percent level of significance. The result showed that employees’ shareholding (β = 0.374; t = 7.362) has <br>a significant positive effect on the external auditor’s independence factor.&nbsp; The study concluded that employees’ participation is a good practice to be employed by the Nigerian quoted firms in addressing the challenge of EG in those firms. Therefore, the study recommended that quoted firms should strengthen the independence of external auditors by allowing employees’ participation in the ownership structure to reduce the EG.</p> Adeniyi ALAO, Opeoluwa Paul FAKAYODE, Oluwasegun Temitayo ODUNSI Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.prz.edu.pl/mmr/article/view/1753 Wed, 02 Oct 2024 00:00:00 +0000 STUDY OF THE INFLUENCE OF CAPITAL AND INTELLECTUAL CAPITAL ON EMPLOYEE PERFORMANCE USING STRUCTURAL EQUATION MODELING https://journals.prz.edu.pl/mmr/article/view/1758 <p>Social capital may boost economic development in companies that assume continuity. Trust, norms, and networks boost sector social capital. This study examines how social and intellectual capital affect employee performance at PT. Generation of Java-Bali Generating Unit Paiton-Probolinggo. A survey approach guided by the field's present state and participant interviews collected the research data. The research combined qualitative and quantitative methodologies. The Amos 29 software package was used to analyze questionnaire results using structural equation modeling. The research found a substantial link between social and intellectual capital and employee performance. Estimating social capital's effect on employee performance using 1.168. The correlation between intellectual capital and employee performance is 0.297, indicating a similar occurrence. Third hypothesis test showed intellectual capital's effect on employee performance was positive (0.059). At a significance level of 0.5 (5%), the computed critical value (CR) of 1.688 surpasses the barrier of ± 2.00.</p> Rifqi Khairul ANAM Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.prz.edu.pl/mmr/article/view/1758 Wed, 02 Oct 2024 00:00:00 +0000 FACTORS SHAPING CORPORATE SOCIAL DISCLOSURE PRACTICES: EVIDENCE FROM THE SAUDI ARABIAN CONTEXT https://journals.prz.edu.pl/mmr/article/view/1660 <p>This research investigates factors influencing corporate social disclosure (CSD) within the context of Saudi Arabia. Specifically, it examines how corporate governance attributes and company characteristics impact the extent of CSD. The study utilizes data from 435 firm-year observations spanning 87 companies listed on Saudi Exchange (Tadawul) during <br>2015-2019. CSD levels are gauged using an unweighted disclosure index derived from the Global Reporting Initiative (GRI) framework.</p> <p>The results reveal a negative effect of board size on CSD, suggesting that smaller boards may encourage more comprehensive disclosures. Conversely, the effects of board independence and audit committee independence are insignificant. In line with theoretical predictions, larger, profitable, manufacturing companies, as well as those involved in international operations, tend to disclose more social information. The current research contributes to the literature, addressing conflicting findings on the effects of board characteristics and profitability, and exploring the underexplored roles of audit committee independence and internationalization.</p> Ilyes CHARCHAFA, Bilal KIMOUCHE Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.prz.edu.pl/mmr/article/view/1660 Wed, 02 Oct 2024 12:54:14 +0000 CHARACTERISTICS AND RECRUITMENT STRATEGY OF GENERATION Z IN INDUSTRY TRADES: AN EXAMPLE OF THE WELDER PROFESSION https://journals.prz.edu.pl/mmr/article/view/1706 <p>Generations Y and Z may show different tendencies in the job market and prefer different management approaches. Generation Z can enter the language of economic actors as anxious or carefree. The emergence of new professions, more liberal and adapting to these young people, pushes them away from industrial professions. This study aims to propose <br>a change in recruitment methods to professionals in the industrial sector, primarily in the welding profession, or, if necessary, to human resources departments. The analyzes carried out on the questionnaires filled out by 152 volunteer participants, most of whom are university and graduate students, were analyzed with the IBM SPSS Statistics 26 FixPack 1 program and studied at a 95% confidence level. In the analysis, the frequency and percentage values of the categorical variables were determined. The relationship between university, gender and age and categorical variables was analyzed by Chi-square test. Study results; the importance of digital resources in the job and internship search process, the priority of company reputation and working environment in job selection, the effect of personal passion on educational preferences and the low interest in the welding profession, In addition, factors such as the importance of the job and its guarantee are also decisive in the choice of profession. This study is thought that the study will represent an analytical support for companies and SMEs that enable them to take the necessary measures to counter today's harsh reality.</p> Farouck Oumar SANOGO, Esra SİPAHİ DONGUL Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.prz.edu.pl/mmr/article/view/1706 Wed, 02 Oct 2024 13:54:24 +0000 OPERATIONAL VARIABLES INFLUENCING TEAM EFFECTIVENESS, CULTURE, AND LEADERSHIP IN THE NIGERIAN OIL AND GAS PROJECT ENVIRONMENT https://journals.prz.edu.pl/mmr/article/view/1723 <p>This paper examines the important factors influencing team effectiveness, culture, and leadership in the oil and gas project environment. The study focuses on four controlling variables: cross-culture, organizational culture, path-goal leadership, and team effectiveness. Cross-cultural dynamics greatly affect team dynamics, decision-making, conflict resolution, and project delivery. Organizational culture stresses collective learning and its impact on team members' mindsets. Path-goal leadership clarifies goals and provides support. Effective project teams collaborate, have strong leadership, and integrate individual viewpoints. The study provides valuable insights for Nigerian oil and gas industry project leaders to improve project outcomes aligned with organizational goals. Structural equation modelling (SEM) techniques are employed for data analysis, with the sample size determined based on SEM guidelines. PLS-SEM and CB-SEM approaches are compared, with CB-SEM achieving a higher coefficient of determination. The research suggests that achievement-oriented leadership behaviour and collaborative team processes are essential factors in defining key performance indicators (KPI) for project success.</p> Oghenethoja M. UMUTEME , Waliu M. ADEGBITE Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.prz.edu.pl/mmr/article/view/1723 Wed, 02 Oct 2024 14:14:41 +0000 CHANGES IN THE TRAVEL AND TOURISM DEVELOMPENT INDEX METHODOLOGY https://journals.prz.edu.pl/mmr/article/view/1737 <p>Measuring indicators of tourism development is crucial for formulating effective tourism policies. The Travel and Tourism Development Index (TTDI) is intrinsically linked to the measurement of tourism development indicators. It provides the essential data and analysis needed for creating effective, sustainable, and competitive tourism policies, thereby maximizing the benefits of tourism while minimizing its adverse impacts. The TTDI has been published twice since its inception in 2021. Notably, the methodology for compiling the TTDI has changed to enhance its accuracy and relevance This paper aims to identify the degree of agreement between the new and the original calculation methodology in the TTDI values achieved by countries. In addition, we show the values achieved concerning the region in which the country is located and concerning the income group. Moreover, we quantify differences in the country’s ranking between the original and new rankings within TTDI. The findings indicate that even with the revised methodology for calculating the TTDI, the values attained by the countries exhibit a strong correlation.</p> Petra VAŠANIČOVÁ Copyright (c) 2024 Modern Management Review https://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.prz.edu.pl/mmr/article/view/1737 Wed, 02 Oct 2024 14:22:33 +0000