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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
Arjuna Subject : -
Articles 2 Documents
 1 
Search results for , issue " Vol 15 No 2 (2008): October" : 2 Documents clear
Forecasting Practice and Perception of Forecasting in a Government-Funded Malaysian University Aziz, Rozainun Abdul; Manap, Junaidah A.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 15 No 2 (2008): October
Publisher : JABM

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Abstract

Many previous studies have concentrated more on using and improving tools of forecasting, however there is still the underlying doubt of forecasting function and where does it fit into the picture of management. This reservation is slowly receiving recognition in the forecasting literature. The objective of this study is to provide better insights into the practice of forecasting in a university scenario in Malaysia, a service industry as encouraged. A case study approach is employed on a Malaysian government-funded university through questionnaire and interviews. Our data analysis is qualitative and descriptive in nature, interpreting opinions of preparers and users of forecasts. Our findings unveil that the forecasting function currently used is a simple and straight-forward process. Preparers are unfamiliar with formal forecasting methods, though some are aware of the existence of certain methods and users prefer to read simple and easy to understand forecast figures. Towards achieving the status of a research university, it is now essential that the university emphasises forecasting in their planning function. It is hoped that this paper will elevate such a disposition and bring theory closer to practice as warranted by Shaw (2007) and Lawrence et al. (2006) in surfacing with value of forecasts.
Management Accountants Role in Dependent and Independent Companies: Does Ownership Matter? Yazdifar, Hassan; Askarany, Davood; Askary, Saeed
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 15 No 2 (2008): October
Publisher : JABM

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Abstract

The issue of (changing) accountants roles has been given considerable coverage in recent years, in both professional and academic accounting literature. This paper contributes to the debate by comparing the roles of accountants in independent organisations with the roles of accountants in dependent, subsidiary organisations. Do accountants working in dependent organisations have larger or smaller roles, or different roles, to accountants working for independent organisations? One thousand qualified members of the Chartered Institute of Management Accountants (CIMA), UK, were randomly selected for a postal questionnaire survey. This survey provides evidence which contributes towards an understanding of the influence and role of parent companies in management accounting practices and the role of management accountants in their subsidiary companies. This study relies on the data collected through a questionnaire survey. However, the extent of the role and influence of parent companies, and also the ways in which they impact on subsidiary companies need to be studied in greater depth i.e., case study method. The findings of this study will assist business consultants, system designers and managers to understand the differences between dependent and independent companies when considering implementation of any changes in their existing management accounting systems and practices. Most of the evidence to date on the relationship between parent and subsidiary companies is subject to fairly basic analysis, and presented in very general terms. Thus, this paper aims to contribute to towards this important debate through making a comparison of changing roles between independent and dependent organisations.

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