The influence of customer voice on educational service quality through the mediating effects of perceived trust, value, and customer relationship management

Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development in the new economic conditions is provided.

Past decade has witnessed several changes in the process of conduct of business activities across the world especially due to the wave of globalization. It has also made drastic changes in the process of financial reporting, in particular the continuing adoption of IFRS (International Financial Reporting Standards) worldwide. IFRS are high quality, understandable, enforceable and globally acceptable accounting standards issued by IASB (International Accounting Standard Board). Thus these are a set of international accounting standards stating how a particular type of transaction and other events should be reported in the financial statements. Thus IFRS are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. IFRS is becoming the global language of business with over 40% of the world adopting this as their standard for reporting. India also decided to converge to IFRS from 1st April 2016 in a phased manner, which in turn improves the financial statement comparability and transparency that helps to attract greater cross border investments. This paper focuses on the convergence of IFRS with Indian Accounting Standards, its utility, issues and challenges faced by the stakeholders. It also throws light to the ways through which problems can be addressed.

Currently, leadership becomes the concern of studies in public organizations. However, studies on servant leadership and its impact on hospital performance are still limited. This study aims to identify the relationship and impact of servant leadership on organizational performance (hospital). A quantitative approach was used on a sample of 729 healthcare workers at the Undata Regional General Hospital in Palu. The sampling was based on the Slovin formula with an error rate of 5%, thus it involved 258 respondents. Further, the sample was selected using a random proportional sampling technique to represent each field in the hospital. The data were analyzed using descriptive statistics and simple linear regression analysis with hypothesis testing. The results of descriptive analysis on the servant leadership variable showed that the highest mean value is the item stating that leadership in the hospital has a thorough understanding of the organization and its goals. Meanwhile, the lowest is the item stating that leaders sacrifice their interests less to meet the needs of healthcare workers. In the organizational performance variable, the highest mean value is the item that states that healthcare workers can work effectively every working day, while the lowest is the item of patients complaining about healthcare procedures. Furthermore, the results of regression analysis through hypothesis testing showed that servant leadership has a significant effect on organizational performance of hospitals with a strong level of relationships.