Forensic accounting skills and knowledge as determinants of fraud detection in Nepalese organizations

There is a growing concern about the lack of skilled municipal employees who can deliver essential services to under-resourced local communities in South Africa. However, coaching and mentoring appear underutilized to train municipal employees to improve service delivery to local communities. The study aims to investigate whether coaching and mentoring could capacitate municipal employees whose performance appraisal reveals a lack of skills to provide essential services. A cross-sectional research design was adopted to conduct a survey. The target population comprised 265 municipal employees, and a stratified random sample of 115 employees completed a questionnaire. The employees held positions of general managers, general assistants, and administrators, with varied years of experience. Cronbach’s Alpha indicated an overall high 0.8 questionnaire reliability score.
Using a quantitative method, responses from municipal employees were collected to examine their perceptions of the influence of training and development on employee performance and service delivery. Hypotheses were tested using the bivariant inferential statistical tests of correlation (r) and Chi-square (χ2). The results indicated that training and development were more likely to improve employee performance. Furthermore, the results showed that trained employees were more likely to improve service delivery. In particular, coaching and mentoring could be used to improve performance. Therefore, the study found that the municipality was not providing employees with relevant training and development to enable them to address poor service delivery. Finally, the study recommends that the municipality invests in training and development to enrich employees with new skills and knowledge to improve the quality of service delivery.

The extensive use of financial technologies and innovations in the provision and utilization of financial products and services causes new risks that require constant attention. The article aims to improve innovation risk management methods to increase the operational stability of financial institutions in Ukraine. By generalizing international practice, the types of innovation risks are classified, and their impact on the activities of financial institutions and consumers is characterized. The attention is drawn to the control strengthening over the impact of operational and regulatory risks, based on important theoretical provisions contained in WBG, BIS, BCBS, and FSB documents. An organizational scheme for the interaction of a financial institution and an IT company is proposed to conclude “smart contracts” based on the use of a cloud service and blockchain technology. The authors propose additional methods of insurance protection and compensation for losses caused by the implementation of risks of using ICT and innovation based on creating the Collective Risk Insurance Fund of financial institutions; offer approaches to the calculation of variable and fixed parts of the contribution to the insurance fund for certain groups of financial institutions. It is concluded that to maintain the proper operational stability of financial institutions in Ukraine, it is necessary to introduce additional collective compensation methods for the risks of innovation and the strengthening of cyber threats.

Escalating competition, technological changes and the struggle for innovation present companies with a knowledge management (KM) challenge. To implement it at the modern level, it is necessary to develop a knowledge management system (KMS). Significant opportunities for this are created by information technologies (IT), qualitatively changing approaches to knowledge management. Therefore, the study aims to clarify the theoretical foundations of shaping the company’s KMS and conceptualize information tools for its formation. Within the theoretical foundations of KM, its essence (as a systematic management activity and a set of measures to ensure the business processes of obtaining, storing, disseminating and using knowledge in the company), the subject (the aforementioned processes and various types of knowledge), and links with other types of management (innovation, information, personnel management, etc.) are specified. Given the main goals, principles and tasks of KM, its main approaches, key processes and control elements are summarized. The conceptual foundations of KMS development are formulated and its subsystems (methodological, planning, information, and functional subsystems for ensuring business processes for obtaining, distributing and using knowledge) are highlighted. Given the importance of IT, the following concepts have been formulated: a portal for R&D management, innovation management platforms, and a tool for formalizing knowledge and corporate knowledge base. Their purpose, functionality, and the role of ensuring work with knowledge and KM implementation are described. The problem of their implementation, operation and improvement is emphasized. The research results allow creating a new technological basis for the introduction of knowledge management.