Impact of employees’ internal factors and job performance on organizational commitment in government organizations during COVID-19: Evidence from Kuwait

The current study aims at extending prior accounting research on the association between Corporate Social Responsibility Disclosure (CSRD) and Corporate Financial Performance (CFP) using a sample of listed firms on Kuwait Stock Exchange (KSE) from 2011 to 2012. It conducts a regression analysis to investigate the association between CSRD and CFP, as well as investigates the impact of firm size, leverage, and industry affiliation as the key determinants suggested by prior research on the level of CSRD. The results of the present study reveal that both CFP and firm size have significant positive associations with CSRD, whereas, in contrast, firm’s leverage and firm’s industry affiliation show non-significant associations with CSRD.

Purpose – this paper investigated the development of accounting profession in Kuwait by examining the processes involved in creating, maintaining and disrupting the development of accounting profession in Kuwait.
Design/methodology/approach – this paper adopted a qualitative case study to examine the institutional work associated with the development of accounting profession in the State of Kuwait. The study employed semi-structured interviews and analysis of documents to generate insights into the institutional work involved in the development of accounting profession in Kuwait.
Findings – the studies revealed political, technical and cultural institutional work engaged by various actors, individually and collectively in the creation, maintenance, and disruption of the development of accounting profession in Kuwait. The British imperialists, the Asians, Egyptians, other Arabs, the state actors, professional accountants in foreign accounting firms, and local actors in the Kuwait Accounting and Auditing Association, all engaged in various institutional work in the creation and transformation of the accounting profession in Kuwait.
Practical implications – this paper demonstrates how different types of institutional work influence the development of institutions. Also, it brings to the table how some forms of institutional work could be deployed to counteract others in “creating”, “maintaining”, and “disrupting” the institutions.
Originality/value – the paper adds to extant literature on institutional work, in which it has been realized that “denial” of training could be construed as an institutional work, in which theorization and rhetorical appeals are used to privilege one group of actors over others; and how “political” institutional work seemed to dominate the creation, maintenance and disruption of institutions within a wider social setting in Kuwait.

This study aims to explore the determinant indicators for the labor market efficiency and the higher education and training factors that can help in increasing the productivity in labor market and the quality in higher education and training, as well as pays attention to important relative indicators to improve the relationship between them. To achieve these aims the canonical correlation analysis is used as a bidirectional technique that allows studying the mutual relationship between two factors by taking advantage of available reports from 2012 to 2018 published by World Economic Forum (WEF).
The results indicate that the extent of staff training, internet access, quality of education, and quality of management schools are the most important indicators in higher education and training and most correlated with labor market efficiency factor. The capacity to attract talent, pay and productivity, cooperation in labor-employer relations, and reliance on professional management are the most important indicators in labor market efficiency and the most correlated with higher education and training factor. The commonality analysis gives interesting results and shows that the explained variance in labor market efficiency and higher education and training depends on common indicators rather than a unique indicator.