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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
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Search results for , issue "Vol 15 No 1 (2008): April" : 6 Documents clear
Short-Term Persistence in Mutual Funds Performance: Evidence from India Sanjay Sehgal; Manoj Jhanwar
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

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Abstract

In this paper, we examine if there is any short-term persistence in mutual funds performance in the Indian context. We find no evidence that confirms persistence using monthly data. Using daily data, we observe that for fund schemes sorted on prior period four-factor abnormal returns, the winners portfolio does provide gross abnormal returns of 10% per annum on post-formation basis. The economic feasibility of zero-investment trading strategies that involve buying past winners and selling past losers is however in doubt. This is owing to the fact that these strategies generate low gross returns and that the winners portfolios involve higher investment costs than losers portfolios, thus eliminating a major portion of extra-normal returns. Our empirical findings are consistent with the efficient market hypothesis and have implications for hedge funds and other managed portfolios who rely on innovative investment styles, including the "fund of funds" trading strategies that implicity assume short-term persistence
Factors Affecting Cheating Behavior among Accounting Students (Using the Theory of Planned Behavior) Muhannad Atmeh; Husam Al-Khadash
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

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Abstract

As cheating behavior by accounting students may indicate to future unethical professional behavior, the purpose of this study is to examine students motivations (intentions) and abilities toward cheating behavior relying on the theory of planned behavior. It aims to analyze factors that might affect cheating among accounting students. Data were collected from the accounting students at the Hashemite University in Jordan, which is a large sized public university in the Zarqa Governance. A total of 307 accounting students participated in the study. Regression analysis was used to analyze the data and descriptive statistics were employed to summarize the information. Findings suggest that females, students with a high GPA and last-year students may be less likely to cheat. Also the results indicate that there are significant relationships between deterrents, alienation and neutralization with prior cheating and cheating likelihood.
Organisational Control System in a Continuous Improvement Environment: Special Reference to the Role of Management Accounting Pérez, Bernabé Escobar; González González, José María; Gallardo, Antonio Lobo
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 15 No 1 (2008): April
Publisher : JABM

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Abstract

In today's environment, one of the top priorities for organisations is to reduce costs without affecting dramatically organisation survival. The aim of this paper is to provide evidence on (1) the importance of Management Accounting information for continuous improvement processes and (2) the role of certain Control System elements for the implementation of this strategy. A longitudinal case study has been conducted for this purpose at the Spanish subsidiary of a multinational chemical group. This chemical processing company introduced a cost reduction project in the middle of 1990's. The most salient results were, on the one hand, the implementation of internal benchmarking practices based on information provided by Management Accounting, and, on the other hand, the important contribution of both formal and non-formal Control System elements to the successful achievement of the project's objectives.
Are Global Managers Able to Deal with Work Stress Belal Barhem
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

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Abstract

The study seeks to understand the extent to which private sector managers are responding to demands and expectations of globalization and what the sources are of their work stress. Are they equipped with the necessary skills to deal with globalization and the challenges at work? The paper also examines the degree to which the participants sampled have the characteristics which would enable them to work globally, such as how they view other people's values and how far they can adapt to new working environments? A sample of 196 managers from the private sector in the U.A.E. was involved in the study. The study reveals that global characteristics are significantly exhibited among managers in the private sector. With broad responsibility for others, private managers consider the most important sources of work stress are role ambiguity and role overload (of a qualitative kind). Some managerial implications were proposed.
Accounting Profession and Evolution of Standard Setting in Iran Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

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Abstract

This article is an assessment of the Iranian accounting profession development and standards setting over the past 30 years. The focus of this article is standard setting development after 1979 Islamic Revolution of Iran. Iran Audit Organisation (IAO) established in 1987 by law to provide government financial services and set national accounting and auditing standards. In 1993 when the law of using accounting services of expert accountant as official tax accounts was approved, standard setting process sped up. As it was recommended by this law, the Ministry of Economic Affairs and Finance of Iran founded the Iranian Association of Certified Public Accountants (IACPA) as the first semi-private professional accounting society in 2001. Standard Board of IAO had introduced, 37 accounting and 33 auditing standards to the end of 2005. This board takes some steps to harmonize of National Accounting Standards (NASs) with International Accounting Standards (IASs).
Website Quality and Corporate Financial Performance Paul Watkins; Malcolm Smith
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

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Abstract

This paper explores the relationship between the quality of a companys website and aspects of corporate financial performance, for UK manufacturing companies. Survey and archival methods are used to measure website quality and financial performance, and to specify the relationship between the two. A significant relationship between financial gearing and website quality is observed, consistent with the findings from hardcopy corporate narratives. These findings are limited to listed UK manufacturing companies and may not be generalisable to smaller companies, other industries or different countries. The direction of causation has not been specified, but remains consistent with prior literature, in that excellent website quality may be signalling good financial performance. The findings have implications for the constructors of websites, in that they should be aware that the content and presentation of these sites will signal users with messages regarding the financial performance of the enterprise. In this regard the paper is the first to apply a specialised commercial survey instrument in the examination of the relationship between website quality and corporate performance.

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