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All Journal Journal of Accounting and Investment JABE (Journal of Accounting and Business Education)
Lipunga, Andrew Munthopa
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Economics, Econometrics & Finance Education

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Effects of Service Quality on Taxpayer Satisfaction: A Case of a Client Relationship Management Program Hapala, Enoch Ambitious; Kaunda, Stan Gottlieb; Lipunga, Andrew Munthopa
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 4, June 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.51607

Abstract

The paper examines the effects of service quality on the satisfaction of taxpayers using the service quality (SERVQUAL) framework. Data was collected using a questionnaire and was analyzed using a multiple regression model. The results indicate that only 49% of the variations in taxpayer satisfaction can be explained by service quality (R2 = 0.4892). Further, the results indicate that while all five dimensions of service quality have a positive effect on taxpayer satisfaction, four (reliability, assurance, tangibility, and empathy) are statistically significant (p-values < 0.05) on the other hand, responsiveness is statistically insignificant (p-values > 0.05). The results imply that tax authorities should not overly focus on service quality to enhance taxpayer satisfaction as it accounts for only half of the variations. The other factors may need to be identified and implemented together with service quality. Concerning service quality, the focus of the tax authorities should be placed on reliability, assurance, tangibility, and empathy.
Investigating the influence of monetary policy on the balance sheet performance of commercial banks Kalua, Denis; Lipunga, Andrew Munthopa; Banda, Fredrick
Journal of Accounting and Investment Vol 25, No 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21052

Abstract

Research aims: The study investigates the influence of monetary policy on the balance sheet performance of commercial banks in Malawi.Design/Methodology/Approach: The study employed an explanatory research design using time series data obtained from financial reports of commercial banks and economic reports published by the Reserve Bank of Malawi from 2012 to 2022. Regression analyses were conducted to establish the influence of monetary policy on balance sheet performance (loan and overdraft growth).Research findings: The results suggest that the monetary policy instruments, namely, the liquidity reserve requirement (LRR), Lombard rate, policy rate, and open market operations, have insignificant influence on the loan and overdraft growth in commercial banks in Malawi.Theoretical contribution/Originality: This implies that these monetary policy tools are not the exterior determinants of the balance sheet performance of commercial banks in Malawi.Research limitation: The study used a single measure of the balance sheet performance of commercial banks.
Investigating the influence of monetary policy on the balance sheet performance of commercial banks Kalua, Denis; Lipunga, Andrew Munthopa; Banda, Fredrick
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21052

Abstract

Research aims: The study investigates the influence of monetary policy on the balance sheet performance of commercial banks in Malawi.Design/Methodology/Approach: The study employed an explanatory research design using time series data obtained from financial reports of commercial banks and economic reports published by the Reserve Bank of Malawi from 2012 to 2022. Regression analyses were conducted to establish the influence of monetary policy on balance sheet performance (loan and overdraft growth).Research findings: The results suggest that the monetary policy instruments, namely, the liquidity reserve requirement (LRR), Lombard rate, policy rate, and open market operations, have insignificant influence on the loan and overdraft growth in commercial banks in Malawi.Theoretical contribution/Originality: This implies that these monetary policy tools are not the exterior determinants of the balance sheet performance of commercial banks in Malawi.Research limitation: The study used a single measure of the balance sheet performance of commercial banks.
Co-Authors Banda, Fredrick Hapala, Enoch Ambitious Kalua, Denis Kaunda, Stan Gottlieb