International Journal of Management and Business Studies

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 15 (5), pp. 001-010, May, 2026. Available online at www.internationalscholarsjournals.org © International Scholars Journals

Full Length Research Paper

Decoding the Civil Engineering Profession: A Systematic Job Analysis and Competency Profile

Ercan Erdis¹* and Tugrul Ozel²

¹Department of Civil Engineering, MKU, Iskenderun, Turkey.
²Directory of Public Works and Settlement, Kocaeli, Turkey.

Accepted 13 December, 2025

Job analysis contains reports that detail the system, environmental conditions and performance of each job for obtaining higher efficiency. In order to do job analysis properly, information regarding the job have to be evaluated accurately and realistically. The originating point of the current research is based on this requirement. Related researches have mainly focused on either traditional or strategic approaches. Current study, however, has blended these two approaches together with systems approach in order to model a job analysis system and develop related documents. The developed job analysis form has been used to collect data from fifty civil engineers. Collected data has been statistically analyzed in order to be used for job analysis of civil engineers.

Key words: Productivity, job profile, job requirements, time research, project management.

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 15 (5), pp. 001-008, May, 2026. Available online at www.internationalscholarsjournals.org © International Scholars Journals

Full Length Research Paper

Predicting Operating Profit with Economic Value Added Components: Empirical Evidence from Iran

Mohammad Reza Shourvarzi1 and Sahar Sadeddin2*

¹Islamic Azad University, Neishabour Branch, Khorasan razavi, Iran
²Department of Business Management (Financial trends), Islamic Azad University, Neishabour Branch, Khorasan razavi, Iran

Accepted 16 December, 2025

Economic value added is a critical criterion in making financial decisions and investors have always been trying to make use of its ability in order to predict the profitability power of companies. This study aims to investigate the predictive ability of the components of economic value added in predicting next period’s operating profit in companies accepted in Tehran Stock Exchange. In order to do this, 119 companies were selected among the population whose necessary information in the specified six-year period (87 - 82) was available. After that, information related to four independent variables was studied. The subsequent period’s operating profit was considered as the dependent variable. Simple regression was chosen as the statistical technique to test the hypothesis. Correlation test of hypotheses was taken according to Pierson’s method. The results show that the operating profit after tax, capital amount and return on assets have the ability of predicting subsequent period’s operating profit; however, the ability of operating profit after tax is more than others.

Key words: Economic value added, return on assets, cost of capital, capital employed, net operating profit after taxes, next period’s operating profit.
 

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 15 (4), pp. 001-015, April, 2026. Available online at www.internationalscholarsjournals.org © International Scholars Journals

Full Length Research Paper

Role Transition and Cognitive Shift in the Dynamic Development of E-Learners and Leaders within International Accounting Firms

Kai-Wen Cheng

National Kaohsiung University of Hospitality and Tourism, 1 Sung-Ho Rd, Hsiao-Kang District, Kaohsiung, Taiwan.

E-mail: [email protected]. Tel: 886-7-8060505 ext 5327.

Accepted 26 January, 2026

Earlier studies of e-learning were mostly focused on development of e-learning systems, curriculums, and analysis of e-learners’ feedbacks. These studies did not address the dynamic conceptual framework of e-learners, e-learning managers, and institution leaders when dealing with e-learning. The sensemaking concept offers a suitable framework for analyzing how each of these roles construct the environment, form interpretations, and take actions. This study conducted semi-structured in-depth interviews with employees and employers involved in e-learning in practical research settings-two international accounting firms in Taiwan. A total of 3 institutional leaders (partners), 7 e-learning managers (directors of HR) and 10 e-learners (auditors) were interviewed. Through categorization, theme analysis and domain analysis, this study extracted their main discourses and explored the sensemaking process of each role to further construct a generalized dynamic model of e-learning.

Key words: Accounting, accounting firms, e-learning.
 

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 15 (4), pp. 001-009, April, 2026. Available online at www.internationalscholarsjournals.org © International Scholars Journals

Full Length Research Paper

Evaluating branch efficiency of a Taiwanese bank using data envelopment analysis with an undesirable factor

Ke-Chiun Chang1, Chang-Liang Lin1, Yu Cao2* and Chia-Fu Lu3

1Department of Business Administration, National Yunlin University of Science and Technology, Yunlin, Taiwan.
2Business School, Central South University, 932 Southern Lushan Road, 410083 Changsha, P. R. China.
3Business School, Nankai University, Tianjin, China.

Accepted 22 February, 2026

This study applies a novel evaluation model to identify resource utility rate in the banking sector for enhancing branch operations. The Data Envelopment Analysis (DEA) model including undesirable-factor developed by Seiford and Zhu (2002) is used to determine the operational efficiency of each studied bank branch. This study identifies non-performing loan ratio as an undesirable output. Results indicate that the efficiency score differs between traditional DEA and the undesirable-factor DEA model considered here. Insufficient branches generally exhibit wasted personnel expenses and low profits. The study results can offer feasible strategies for adoption by bank branch managers to enhance performance.

Key words: Undesirable-factor, data envelopment analysis, performance evaluation.
 

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 15 (4), pp. 001-008, April, 2026. Available online at www.internationalscholarsjournals.org © International Scholars Journals

Full Length Research Paper

Strategic Resilience in Traditional Sectors: Crisis Management and Risk Mitigation in the Turkish Leather Industry

Gonca Telli Yamamoto1* and Özgür Şekeroğlu2

1Department of Information Systems and Technologies, College of Applied Sciences, Okan University, Tuzla Campus, Formula 1 Yani, 34959 Istanbul, Turkiye.

2Department of Leather Engineering, School of Engineering, Ege University, 35100 Bornova/Izmir, Turkiye.

Accepted 29 September, 2025

The economic developments and modifications in the world cause to imbalances from time to time and these imbalances lead to crises. Businesses are seriously influenced from the birth of sometimes territorial and sometimes regional crises, and need crisis management. Sometimes, crises may also arise from managerial structures in the company. Regardless of the reason, those who can correctly manage the crisis, can also turn the risks of crisis into advantages and even grow after the crisis. Moreover, sometimes certain companies open to foreign countries by means of the crisis and take steps towards globalization. Leather industry is highly important for the economy of Turkey as it includes vast exports of finished goods with high value added. Turkish leather industry is considered as one of the locomotive industries of the Turkish economy in terms of its export potential. It has been the subject of our research as it is among the industries which have been most affected from the recent crises, due to its importance for the Turkish economy and its current conditions. In this context, the tendencies of the Turkish leather industry regarding crisis management have been examined with a questionnaire study in order to identify their thoughts about the crisis.

Key words: Crisis management, leather ındustry, Turkey, opportunities.