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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 6 Documents
 1 
Search results for , issue "Vol 13 No 1 (2006): October" : 6 Documents clear
Interest Rate Sensitivity, Market Risk, Inflation and Bank Stock Returns Mohammad I. Al-Abadi; Orouba W. Al- Sabbagh
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

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Abstract

This study provides empirical evidence on the risk-return trade-off interaction by testing for interest rate risk, market risk and inflation, on one hand, and stock returns, on the other hand. To do so, three models are applied, each of which is focusing on measuring a specific type of risk and the impact made on banks stock return. The study applied the CAPM in which the single index model is used to test for the impact of market risk, as well as the two-factor model which is used to incorporate the effect of interest rate risk. The two-factor model is extended to multi-factor model to test for an additional macroeconomic factor typified by both tails of expected and unexpected inflation. The study is comprised of a sample based on the most representative thirteen Jordanian commercial and investment banks. The sample interval spans over a period that encompasses thirteen annual financial years, 1990-2003, inclusive, all are in monthly basis. The result indicates that market risk has a positive and significant association with stock returns, while the interest rate factor has a significant and negative impact on stock returns. In reference to the inflation risk factor, the result shows that expected inflation has a negative and significant impact, while unexpected inflation has a negative but insignificant impact in their relationship with the stock returns.
Relationship Between Management Accounting Attributes and User Satisfaction Fabio Frezatti; Andson Braga de Aguiar; Amaury Jose Rezende
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

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Abstract

This article analyzes the relationship between the attributes of a management-accounting information system (MAIS) and satisfaction among the users of a given system. The qualitative characteristics of accounting information, and the particular attributes of the MAIS that is used, contribute to the user satisfaction but a linkage with use/usefulness and user value of management-accounting information must be considered in terms of decision-making. In the present study, the definitions of MAIS attributes are derived from the constructo provided by Chenhall and Morris (1986) and consolidated by Moores and Yuen (2001). These are applied to data collected in a field study of medium-sized and large Brazilian companies. Data analysis includes multivariate analysis by means of the cluster method. Results indicate that the satisfaction of users of a MAIS increases if the attributes of the system allow users to obtain useful information. Future research can examine which attributes of an MAIS make a greater contribution to the satisfaction of users of accounting information.
Evaluation of The Effectiveness of Control Systems in Computerized Accounting Information Systems: An Empirical Research Applied on Jordanian Banking Sector Hayale, Talal H.; Abu Khadra, Husam A.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 13 No 1 (2006): October
Publisher : JABM

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Abstract

The objective of this study is to evaluate the level of Control Systems effectiveness in Computerized Accounting Information Systems (CAIS) that is implemented in the Jordanian banking sector to preserve confidentiality, integrity and availability of the banks data and their CAIS. An empirical survey using self-administrated questionnaire has been carried out to achieve the above-mentioned objectives. The study results reveal that Jordanian domestic banks are using effective fraud and error reduction controls. The study also reveals that these banks lack in the application of other Control System dimensions (Physical access, Logical access, Data security, Documentation standard, Disaster Recovery, Internet, communication and E-Control and Output security controls). The studys main recommendation is for Jordanian domestic banks to increase the CAIS control system strength for all dimensions, in order to avoid any possible threats that could threaten their CAIS.
The Power of Celebrity Endorsement in Brand Choice Behavior: An Empirical Study of Consumer Attitudes in Jordan Sami Alsmadi
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

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Abstract

The main purpose of this study is to explore consumer attitudes towards the role of celebrity endorsement in television advertising in Jordan, and provide guidance to advertising makers and specialists to improve the effectiveness of celebrity-based television advertising. The study was based on an empirical research approach, which used a convenience sample of 450 students, drawn from Yarmouk University campus. The data was analyzed by various statistical techniques, such as Frequency analysis, Descriptive analysis, One Sample t-Test, and One-Way ANOVA. The main findings showed that Jordanian respondents were generally interested in celebrity endorsement in advertising, as the majority recognized its overall attractiveness, though did not find it convincing enough in terms of brand choice behavior. The study suggested to reconsider the way celebrities were projected in advertising, or even chosen, within the context of the Jordanian culture. The study urged further research to explore this issue in greater depth in Jordan. The study made several other recommendations in the light of the findings
Trade Credit Supply: An Empirical Investigation of Companies Level Data Salima Paul; Nick Wilson
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

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Abstract

Trade credit is an important economic phenomenon and a variety of theories have been put forward to explain the decision firms make on credit extension. This paper reports an empirical investigation of a number of aspects of trade credit supply decisions which aims to test these theories using a rich level dataset from a survey of 355 UK companies. Multivariate models of trade credit supply are developed to explore aspects of the characteristics that drive trade credit extension decisions. Our results suggest that trade credit supply is a set of subtle and complex motivations over and above those predicted by standard theory. In particular, trade credit extension can be used as a many-faced marketing/relationship management tool and/or as a means of signalling information to the market or to specific buyers about the firm, its products and future prospects/commitment. Much of credit extension can be seen as customer focused, encouraging frequent purchasers which offer the potential for relationship development, for example, or accommodating customers demand for credit to help finance their production period. The requirements/bargaining power of large customers can influence a firm to extend more credit. Firms will vary terms in anticipation of capturing new business, to attract specific customers and in order to achieve specific marketing aims.
Core Competencies in Small Manufacturing Firms a Case Study Md. Mostaque Hussain; Mawdudur Rahman; Muhammed Nurul Alam
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

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Abstract

A number of researchers have claimed that core competencies are very important factors in the success of the company. According to them, companies should identify their core competencies and use the knowledge to manage the company. In this case study the firm has been viewed from resource-based theory point of view, which builds on assumptions that firms are different because they have different resources. Core competencies can be seen as one of the resources of the firm. This study tries to identify core competencies of a small manufacturing company and find out whether and how competencies can successfully be used in managing a small company

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