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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 2 (2008): October" : 6 Documents clear
Japanese Foreign Direct Investment in Asia: Experience from Sri Lanka Piyadasa Ratnayake; Piyadasa Edirisuriya
Journal of Accounting, Business and Management (JABM) Vol 15 No 2 (2008): October
Publisher : STIE Malangkucecwara

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Abstract

Until the mid 1980s, the flow of Japanese investment overseas was concentrated mainly on resource extraction and import substitution. After the mid 1980s, a large number of Japanese investors moved into manufacturing industries. These developments, both before and after the mid 1980s, largely related to the structural changes in the Japanese economy. The noteworthy feature of Japanese investment in the Asian region is that the share of Japanese investment in Asia, out of the total Japanese overseas investment, has remained a small percentage, although, in absolute terms, it rose dramatically since the mid 1980s. However, it is insignificant in both scale and character in the Indian sub continent because the region remained one of the poorest in the world. Although there has been intense policy activity to attract FDI into Sri Lanka, Japanese investment in particular, was rather small and shallow in terms of both scale and character. This study attempts to explore some of the effects of Japanese investment on Sri Lankas economy. The empirical evidence reveals that a wide-ranging structural change in the commodity composition of exports has taken place in the country since the 1980s. On the question of the transfer of technology through Japanese firms, we notice that there is a willingness of the enterprises concerned to transfer their technologies, and the ability and commitment of domestic managers and workers to learn irrespective of some negative factors operating in Sri Lanka such as labour market issues which work to stultify technology transfer processes. With regard to employment creation, thousands of jobs have been created for local people but, in relation to the total industrial employment, these numbers do not appear to be very large. Indeed, Japanese foreign direct investment in Sri Lanka has not been as extensive as it has been in some East and South-East Asian countries.
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.
Stock Prices and Accounting Information: A Review of the State of Play Scott Pirie; Malcolm Smith
Journal of Accounting, Business and Management (JABM) Vol 15 No 2 (2008): October
Publisher : STIE Malangkucecwara

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Abstract

One of the aims of financial statements is to provide relevant information to support investment decisions. Consequently, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation models that include the book value of the equity. Many of these studies cite the residual income model as their theoretical base and, with the growing emphasis on shareholder value, residual income measures have become more widely used by the business community to track financial performance. Given these trends, this paper reviews the theoretical background of the residual income model and discusses the results of empirical studies based upon it. It finds that the two main accounting variables can usually explain a substantial part of the variance in share prices, and can also be useful in predicting future returns. However, a number of practical issues remain unresolved. These findings should be of interest to other researchers, and should also be helpful to managers and investors who currently use, or are planning to use, residual income or similar accounting-based measures to monitor and forecast business performance.
Drivers of Option Liquidity: Evidence from India Sanjay Sehgal; Vijaykumar N
Journal of Accounting, Business and Management (JABM) Vol 15 No 2 (2008): October
Publisher : STIE Malangkucecwara

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Abstract

The financial derivatives market in India has a more recent origin compared to the stock market. In this paper we investigate the relationship between the stock market characteristics and option market liquidity using daily data for equity options and underlying stocks in the Indian context. We find that while option liquidity proxies (options contract volume in terms of numbers and rupee value) are positively related with stock price, stock liquidity and stock return volatility; it is inversely related to uncertainty in the information environment measured by company size. We also find evidence for day of the month effect for at least one year of the study. We get consistent results with both the measures of option liquidity (options contract volume in terms of numbers and rupee value) as well as for different option types (call and put options). The findings are in the conformity with those for developed markets and shall be useful for institutional investors who actively trade in the options market owing to lower transaction cost, leverage advantage and short sale restrictions on the underlying stocks.
Impact of Differences in Activities of Kuwaiti Companies on their Attitudes towards the Use of Services of Foreign Auditors Nabi Alduwaila; Mokhtar M.; Metwally Metwally
Journal of Accounting, Business and Management (JABM) Vol 15 No 2 (2008): October
Publisher : STIE Malangkucecwara

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Abstract

A survey covering a random sample of 385 companies in the State of Kuwait was conducted in the state of Kuwait during the months of September-November 2006 to gather their attitudes towards using of services of foreign auditors. The technique of factor analysis was used to model the preference of companies for various strategies. Factor scores were used as predictive variables in a multiple discriminant analysis to find out whether there are any significant differences in the activities of companies towards their attitudes in their using of services of foreign auditors. The statistical results suggest that there is a significant discrimination between the attitudes of Kuwaiti companies towards the importance of services of foreign auditors in the areas of reputation, performance, operation facilities and growth. Kuwaiti companies operating in the Agriculture, Mining and Quarrying Sectors would seem to be using services of foreign auditors under the impression that these services assist them in achieving high rates of growth. Kuwaiti Banks, Finance and Insurance companies would seem to be using services of foreign auditors under the impression that these services assist them in achieving high reputation. Kuwaiti companies in the industrial sector use services of foreign auditors not for the purpose of achieving a high reputation but under the impression that most importantly these services offer them operation facilities. Kuwaiti companies in the service sector use services of foreign auditors under the impression that most importantly, these services assist them achieving a high Performance.

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