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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 8 Documents
 1 
Search results for , issue "Vol 14 No 1 (2007): October" : 8 Documents clear
Islamic Muhtasib and American CPAs: A Comparative Study of Institutions Meant to Protect Public Athar Murtuza; Wagdy Abdallah
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

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Abstract

From the 7th to the 17th centuries, various Muslim governments sought to regulate behavior in the marketplace to prevent the exploitation of consumers from fraudulent activities of dishonest merchants and businesses. In Islamic history, marketplace inspection and control to prevent fraudulent exploitation of consumers goes back to the time of Prophet Muhammad [pbuh] and the first four Caliphs. The official in-charge of this function was called Muhtasib. Since Muhtasibs role was to protect public interest, we compare him with contemporary public auditorCPAs. The paper recommends that with adaptation of his role to contemporary environment, Muhtasib could serve as a useful antecedent for more credible accounting and auditing standards in Islamic countries.
Technological Innovations, Activity Based Costing and Satisfaction Askarany, Davood; Smith, Malcolm; Yazdifar, Hasan
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 14 No 1 (2007): October
Publisher : JABM

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Abstract

For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices (Askarany, 2005, 2003; Baines & Langfield-Smith, 2003; Beng, Schoch, & Yap, 1994; Bork & Morgan, 1993; Cavalluzzo & Ittner, 2003; Cooper & Kaplan, 1991;Gosselin, 1997; Hartnett & Lowry, 1994; Kaplan, 1984, 1994; Maiga & Jacobs, 2003; Lefebvre & Lefebvre, 1993). In particular, it has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detailed information. In response to this issue and to overcome the shortcomings of traditional management accounting techniques, activity based-costing (ABC) was introduced in 1980s. However, despite the claimed benefits of ABC, the level of implementation of ABC is still lower than those of traditional management accounting techniques. Shedding light on this debate, current study first examines the level of association between technological changes in manufacturing practices and the level of implementation of ABC to see whether (or not) implementation of technological changes may lead to the implementation of ABC. Then it tests the level of association between the implementation of ABC and the level of satisfaction of ABCs users to see whether (or not) the adopters of ABC are more satisfied than non-adopters. The findings indicate that the diffusion of ABC is associated with the implementation of technological changes in manufacturing practices. However, the results provide no evidence to support that ABC adopters are more satisfied than non-adopters.
Determinants of Service Quality in the Hospitality Industry: The Case of Malaysian Hotels M. Sadiq Sohail; Matthew H. Roy; Mohammad Saeed; Zafar U. Ahmed
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

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Abstract

Many nations, states, and geographic regions have focused on tourism as a means to economic growth. Most recently, East Asia has experienced a huge influx in tourist dollars as demand grew more than twice as fast as world averages. Tourist often follows the recommendation of others who have had a pleasant experience. The main objective of this study is to examine the factors that influence consumer perceptions of service quality in a mid-priced hotel chain in Malaysia. A random sample of 50 hotel guests provided both survey and interview data regarding the efficacy of different services. The results provide insights and lead to suggestions for change in hotel management practices.
Is Default Risk Related to Inflation? Abdelaziz Chazi
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

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Abstract

I use tests such as Vector Autoregression estimates, Granger causality, and Impulse response function to show that inflation is a statistically significant predictor of expected default risk or credit quality. Credit quality, measured by Moodys total net downgrade change, by quarter, from 1990 to the second quarter of 2000, is used as a proxy for default risk. This sample period is characterized by a first couple of years of recession followed by a longer period of economic expansion. The net downgrade change in Moodys corporate bonds rating, at the aggregate level, and hence the net default risk for all investors, is more likely to increase with one-quarter-lag increase in inflation.
Measurement and Motivations of Earnings Management: A Critical Perspective Khaled Aljifri
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

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Abstract

This paper presents a critical perspective of earnings management literature and its measurement and motivations. The paper focuses on accrual-based accounting choices, considered as a well-established tool to manage earnings. It suggests that the accrual-based models used in the literature to measure earnings management are complicated by the difficulty of measuring discretionary and non-discretionary accruals. This raises an important question which is: Are the results related to the earnings management studies accurate and reliable? The paper also highlights a number of complex and interrelated incentives for companies to manage their reported earnings. It is hoped that this study will provide a better understanding of the relationship among discretionary accruals, managerial motivations, and earnings management. Such insights may change the view of insiders and outsiders on the contents of financial statements and the role of auditors. By doing this, the quality of information that is available to the public may be enhanced; and hence, users of annual reports may be better served. Finally, this study may be used as a guide by which financial analysts and other interested parties can evaluate the accuracy and reliability of conclusions related to earnings management.
Abnormal Returns of Bank Stocks and Their Factor-Analyzed Determinants F. F. Cheng; M. Ariff
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

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Abstract

There is strong evidence that the earnings response coefficients are highly significant in several investigations over 40-years on the relation between abnormal returns of stocks and accounting earnings. Attempts to include non-earnings accounting variables in such research have led to mixed results. This paper takes a new approach using factor analysis to identify potential bank-relevant factors to examine if these factors in addition to earnings are also correlated with abnormal returns of bank shares. Factor analysis is used to reduce 21 accounting and financial ratios into four factors, which were then input in the regressions. The results show high R-square in the regression between abnormal returns and (a) earnings change factor, which indicates a better fit than in studies of non-banks on the earning-to-price relation. Further evidence found is that (b) credit risk factor has significant information content beyond earnings change in the regression with abnormal returns of bank shares. The other two factors are not found to be significant.
The Determinants of Trade Credit Demand: Survey Evidence and Empirical Analysis Salima Paul; Nick Wilson
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

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Abstract

If there is a time lapse between the transaction of delivering goods and the payment, buyers are demanding finance from non-financial firms that are not in business to provide funds to their customers but to sell goods. This paper analyses the determinants of trade credit demand, which is modelled as a function of several theories: financing, transaction cost, asymmetric information, firms business environment, and specific investment. It builds on previous studies by examining a wider range of aspects of trade credit demand namely the level of purchase on credit as well as the period companies take to pay their suppliers within and outside the agreed period. Amongst our findings, our results show that the level of credit demanded and the period are affected by the need for short-term finance and thus trade credit is used to complement and/or substitute other sources of funds.
Macroeconomic Variables and Financial Distress Dah-Kwei Liou; MalcolmMalcolm Smith Malcolm Smith
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

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Abstract

A number of authors have suggested that macroeconomic factors impact significantly on the incidence of financial distress, and subsequently on corporate failure. However, macroeconomic factors rarely, if ever, appear as variables in predictive models seeking to identify distress and failure; the modellers generally suggest that the impact of macroeconomic factors has already been accounted for by financial ratio variables. This paper reports on a systematic study of this area, by examining the relationship between corporate failure and macroeconomic factors for UK manufacturing industry, to identify the most significant variables and to evaluate their usefulness in a predictive context. The outcomes of the study suggest that several macroeconomic variables are closely associated with failure, and have predictive value in specifying the relationship between financial distress and eventual failure.

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