Academic Journal of Interdisciplinary Studies

The object of the paper is to study the relationship between management accounting, strategic management accounting and strategic cost management. The Aim is to define each of them based on a systematic literature review of different accounting literatures in strategic management accounting, to emphasize the relation between them. The paper attempts to offer definitions of Strategic cost management based on different authors throw the years and also to reveal a relationship that exists between Strategic Management Accounting and other disciplines. The enduring value of contextual view of management accounting and its content emphasizes power and relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management. The methodology used for this paper is descriptive and comparative based on a systematic literature review from different books and journals, especially Scopus indexed journals taken by Elsevier, emerald insight and other trustable library sources. The paper explores a comparative analysis between management accounting and strategic management accounting. Practical limitations of this paper have been mainly focused on having access to Scopus indexed journals. Also, another limitation encountered is related with electronic library which in our country is very difficult and even impossible to have free access in reading and downloading related papers. The intention was to identify similarities and differences between Strategic Management Accounting and Strategic Cost Management and also the relationship that exists between them. The paper concluded that Strategic management has as its primary goal the efficient use of all resources while focusing on the competitive advantage of an organization. Hence, SMA could be considered as an integral part of the strategic management; an interaction of the management and the SMA techniques is important for the more efficient management of an entity.
 
Received: 19 June 2021 / Accepted: 23 August 2021 / Published: 5 September 2021

Ejona Duçi

Acad. J. Interdiscip. Stud.

The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management

管理会计、战略管理会计与战略成本管理之间的关系

The increase in environmental pollution has different origins, and in each of them we can observe the actions and activities of human beings, whether natural or legal persons. In response to this, the legal figure of the environmental tax has been applied as a strategy and means of income to prevent, compensate for environmental damage and improve ecological quality, constituting a route to improve sustainable environmental protection. In this sense, this article examines, based on the scientific literature, the relationship between environmental taxation and sustainable development. The research topics are varied in terms of methodologies and theoretical perspectives, and the relationship between environmental taxes and their objectives remains controversial. The main findings of the review highlighted the importance and purpose of taxes; the difference between types of taxes; the justification for tax collection; and the orientation of the resources raised towards improving environmental protection and sustainable environment, which allows us to conclude on the need to reflect on the implementation of viable environmental policies aimed at ensuring social justice. In this sense, policy makers must have the appropriate profile that demonstrates expertise since sustainable development encompasses the protection of the environment by reducing pollution with educational and awareness-raising policies. Received: 11 July 2024 / Accepted: 30 October 2024 / Published: 05 November 2024

Felipa Elvira Muñoz-Ccuro

Ancaya Martínez María del Carmen Emilia

Pedro Alfonso Velásquez-Tapullima

Jonathan Harry Ochoipoma Guerrero

Jimmy Hans Ochoipoma Guerrero

Elmer Benites-Alfaro

Sara Ynés Tello-Cabello

Environmental Taxation and Sustainable Environmental Protection - Reality or Myth? An Integrative Review

环境税与可持续环境保护——现实还是神话？综合评述

This study aims to explore the role of the dimensions investing in human resources in enhancing the organizational renewal capabilities of companies operating in the pharmaceutical industry. An online survey was conducted among a sample of (350) individuals who worked in pharmaceutical companies in the Kingdom of Saudi Arabia. The results indicate that the dimensions of investing in human resources as assessed by employees of pharmaceutical companies positively enhance all four studied dimensions of organizational renewal capabilities (strategic competence, learning orientation connectivity, leadership practices, exploiting time) for a wide range of pharmaceutical companies. The results confirm that enhancing the investing in human resources is a promising path toward improving the regulatory renewal capabilities of pharmaceutical companies. Despite the interest in investing in human resources, the lack of consensus on the specific elements of investing in human capital limits the understanding of their implications. Building on recent developments in visualizing and measuring investing in human resources, this study addresses this gap by exploring how the investing in human resources relates to the regulatory renewal capabilities of pharmaceutical companies. Received: 25 August 2024 / Accepted: 30 October 2024 / Published: 05 November 2024

Sanaa Mostafa Mohammed

Badreldin Mohamed Ahmed Abdulrahman

Mohammed Thani Alhumaid

Mastora Sahal Gomaa Sahal

Ayman Abdalla Mohammed Abubakr

Role of Investing in Human Resources in Enhancing the Organizational Renewal Capabilities of the Pharmaceutical Industry

投资于人力资源在提升制药行业组织更新能力中的作用

This study aims to examine the dynamics of communication in handling intrafamilial child sexual abuse, with a case study of RR, a child victim of sexual abuse by her stepfather and cousin, reported to the Technical Implementation Unit for the Protection of Women and Children (Unit Pelaksana Teknis Perlindungan Perempuan dan Anak/UPT PPA) of the Pekanbaru City Government. Data collection techniques include in-depth interviews, observations, and document studies. Using the constructivist paradigm and the social construction theory by Peter L. Berger and Thomas Luckmann, the collected data were analyzed qualitatively to explore how communication patterns and interactions among the involved parties, including the UPT PPA team, the victim, the victim's family, the Social Services, the Police, Legal Aid, orphanages, and other informal parties, build the social reality of child protection for the victim RR. Data sources were selected using purposive sampling based on criteria until saturation was reached. The findings indicate that despite communication barriers and non-cooperation from the family, effective communication and good coordination among all involved parties are crucial to ensuring the recovery and ongoing legal process for the child victim of sexual abuse. An empathetic, sensitive, and collaborative approach can help the victim feel supported and gradually recover from the traumatic experience. Collaboration between institutions plays an essential role in providing protection and social rehabilitation for RR. The dynamics of communication in handling intrafamilial child sexual abuse involve the dialectical processes of externalization, objectification, and internalization among the various parties involved. Received: 30 July 2024 / Accepted: 28 October 2024 / Published: 05 November 2024

Nova Yohana

Atwar Bajari

Jenny Ratna Suminar

Ninis Agustini Damayani

Exploring the Dynamics of Communication in the Handling of Child Victims of Intrafamilial Child Sexual Abuse: A Case Study in the Women's and Children's Protection Technical Implementation Unit, Pekanbaru City Government in Indonesia

探索家庭内儿童性侵案件中儿童受害者的沟通动态：印度尼西亚佩坎巴鲁市政府妇女与儿童保护技术实施单位个案研究

The academic article shows the use of the CDIO (Conceive, Design, Implement and Operate) methodology to develop a heart rate meter as an electronic product of the Internet of Things. Due to the outdated curriculum of the Electronic Engineering program of the Surcolombiana University, the lack of knowledge in electronic design issues with prototyping of circuits applied to IoT solutions and the lack of a clear reference methodology for the development of this type of products, it is considered necessary to know, propose and apply the stages of the CDIO initiative. This will allow sixth-semester students, who enroll in the course "Cloud Applications with Embedded Systems" belonging to the new curricular plan, and who will be the future Electronic Engineers of the Huila region, to acquire the technical and soft skills and competencies necessary to develop IoT products and solutions that are robust, scalable, secure, and tailor-made. With the design and use of a web application as an intuitive technological tool in the conception stage, it is easier to diagnose the context of the application, select devices and IoT platforms, determine technical characteristics and analyze costs based on the sizing of the IoT solution. Received: 21 July 2024 / Accepted: 27 October 2024 / Published: 05 November 2024

Johan J. Molina Mosquera

Rodrigo Cadena Martínez

Eduardo E. Loza Pacheco

CDIO Methodology for the Development of a Heart Rate Meter as an Electronic Product of the Internet of Things

基于CDIO方法的心率计物联网电子产品开发

This study delves into the leadership practices within secondary schools in the Gedeo Zone, with a specific focus on those achieving high performance. Employing an embedded mixed research design, the study selected four high-performing and eight low-performing schools. Data collection methods encompassed surveys, document analysis, focus group discussions, and interviews, engaging 48 principals, 311 teachers, 6 senior teachers, and 7 supervisors, totaling 372 participants. Statistical analyses including regression, correlation, and independent t-tests, coupled with thematic analysis, were utilized. Both qualitative and quantitative findings indicate notable differences in leadership practices between high-performing and low-performing schools, with principals in high-performing schools demonstrating a blended approach of instructional and transformational leadership styles. Positive correlations emerged between principal effectiveness, employee effort, and satisfaction, linked to the adoption of instructional and transformational leadership styles. Regression analysis suggested that blended leadership styles positively impact academic achievement in high-performing schools but may have adverse effects in low-performing schools due to insufficient implementation of such leadership styles. The study proposes that principals in Gedeo Zone's secondary schools adopt a blended leadership approach, incorporating full-range and instructional models to enhance school performance. Additionally, the education department in the zone is encouraged to arrange workshops integrating full-range and instructional leadership practices. Received: 11 March 2024 / Accepted: 29 October 2024 / Published: 05 November 2024

Mesfin Demissie Ducalie

Vimbi Petrus Mahlangu

Investigating Blended Leadership Dynamics: Analysing Transformational, Transactional, Laissez-Faire, and Instructional Approaches in High and Low Achieving Secondary Schools in Ethiopia

探究混合领导力动态：分析埃塞俄比亚高绩效与低绩效中学中的变革型、交易型、放任型和指导型领导方式

ISSN	2281-3993, 2281-4612
h-index	14

Publication Information	Publisher: Richtmann Publishing Ltd，Publishing cycle: ，Journal Type: journal，Open Access Journals: No
Basic data	Year of publication: 2018，Proportion of original research papers: 0.00%，Self Citation Rate:N.A.， Gold OA Rate: 0.00%

Academic Journal of Interdisciplinary Studies

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The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management

Environmental Taxation and Sustainable Environmental Protection - Reality or Myth? An Integrative Review

Role of Investing in Human Resources in Enhancing the Organizational Renewal Capabilities of the Pharmaceutical Industry

Exploring the Dynamics of Communication in the Handling of Child Victims of Intrafamilial Child Sexual Abuse: A Case Study in the Women's and Children's Protection Technical Implementation Unit, Pekanbaru City Government in Indonesia

CDIO Methodology for the Development of a Heart Rate Meter as an Electronic Product of the Internet of Things

Environmental Taxation and Sustainable Environmental Protection - Reality or Myth? An Integrative Review

Role of Investing in Human Resources in Enhancing the Organizational Renewal Capabilities of the Pharmaceutical Industry

Exploring the Dynamics of Communication in the Handling of Child Victims of Intrafamilial Child Sexual Abuse: A Case Study in the Women's and Children's Protection Technical Implementation Unit, Pekanbaru City Government in Indonesia

CDIO Methodology for the Development of a Heart Rate Meter as an Electronic Product of the Internet of Things

Investigating Blended Leadership Dynamics: Analysing Transformational, Transactional, Laissez-Faire, and Instructional Approaches in High and Low Achieving Secondary Schools in Ethiopia