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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 16 No 2 (2009): October" : 6 Documents clear
Spanish Theme Parks: The Continuity Paradox After a Decade of Operations Bernabe Escobar Perez; Silvia Fresneda Fuentes; Antonio Lobo Gallardo
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
Publisher : STIE Malangkucecwara

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Abstract

Theme Parks are getting more relevant within the tourism industry. They generate opposed positions in specialized studies. On the one hand, there are those who defend (Economics Research Associates, 2003) them by affirming that they are one of the most promising tourism segments. On the other hand, there are others who argue that they are not so profitable businesses. This paper analyzes the historical evolution and the current situation of the Spanish Theme Parks through their financial information. The goal is to determine, from a technical point of view, some of the causes behind their existence and paradoxical continuity. In order to reach our objectives, we have studied the evolution of the main financial ratios of the sector, according to the information contained in their Balance Sheet, Profit and Loss Account. The main conclusion, then, reveals that their financial current situation and the foreseeable evolution are negative and their continuity seems to be based on political reasons more than purely economic and financial ones.
Equity Valuation in Amman Bourse Tawfiq H. Abdel-Jalil; Ali Thuniebat
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
Publisher : STIE Malangkucecwara

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Abstract

This paper aims to improve our understanding to the changes in stock prices in Amman Bourse, by examining the determinants of three valuation multiples: price to sales (PS), price to book value of equity (PBVE), and price to earnings (PE) ratios. A widely practiced technique for a firm's equity valuation is to use the stock price multiple to a historical accounting performance measure. Price is divided by net sales (NS), book value of equity (BVE), and earnings per share ( ). Net profit margin (NPM) is a measure of the sales' effect on stock price. The evolution of (PBVE) ratio is mainly measured by return on equity (ROE). Dividends payout ratio (DPR) is an important measure of (PE) ratio. In addition, these multiples facilitate the analysis, and the comparison between companies in the same industry. Consistent with the economic theory this paper found that: 1. Price to sales ratio is significantly positively related to net profit margin. 2. Price to book-value of equity ratio is significantly negatively related to return on equity ratio. 3. Price to earnings ratio is significantly positively related to dividends payout ratio. In other words, stock price changes in proportion to changes in net profit margin, and dividend payout ratios. Future research can take into account the effect of systematic risk on the valuation multiples.
Modelling Approaches to Enhance the Quality of Forecasting Processes Aziz, Rozainun Haji Abdul; Percy, D. F.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 16 No 2 (2009): October
Publisher : JABM

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Abstract

The purpose of this paper is to put forward an insight into a mathematical model proposed in concept with the hope that both academicians and practitioners will progress in achieving forecast accuracy. The model explains the use of probability distribution against point forecasts, the cost function and fundamentals of Bayesian methodology in approach. Previous observations through pilot study, postal survey, case study and a follow-up survey form a basis in formulating the mathematical model explained. In writing this paper, we attempt to give explanations for and cost effects of imperfect forecasts, an oversight which frequently occurs to management.
University Students Perceptions on Entrepreneurship: Commerce Students Attitudes at Lincoln University Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
Publisher : STIE Malangkucecwara

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Abstract

New Zealand is considered the world's top exporter of entrepreneurs and one of three countries with the highest Total Early-Stage Activity (TEA) and Firm Entrepreneurial Activity (FEA) among the 40 countries that Global Entrepreneurship Monitor (GEM) has studied in 2003 (Unitec, 2003-04). It is the responsibility of countrys educational system to sustain such a position through an entrepreneur focused curriculum. Student attitudes and perceptions influence university entrepreneurship education and the promotion of entrepreneurship within New Zealand. Documented research on the attitudes and feelings of university students toward entrepreneurship in New Zealand is rare. This research examines the attitudes of Lincoln University commerce students toward entrepreneurial behaviour factors and the importance of university education to their future entrepreneurial career.
Pick, Mix or Match? A Discussion of Theories for Management Accounting Research Maleen Z. Gong; Michael S. C. Tse
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
Publisher : STIE Malangkucecwara

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Abstract

This paper presents a review on applications of four types of theories for management accounting (MA) research (contingency theory, agency theory, sociological theories and psychological theories) and comments on prospects of combining multiple theories in future MA research. Based on a review of studies that adopted the four types of theories, the authors argue that multiple theories can be applied jointly in future research to enrich our understandings on MA practices from multiple perspectives. However, theories should maintain their distinctiveness in their applications. Blending multiple theories into a single all-purpose theory can be counterproductive due to loss of explanatory power.
The Implementation of TQM in the Qatari Healthcare Sector Salaheldin Ismail Salaheldin; Banan A. Mukhalalati
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
Publisher : STIE Malangkucecwara

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Abstract

This study aims to examine the implementation of the Total Quality Management (TQM) philosophy in the healthcare sector in a developing nation, i.e. Qatar, in an attempt to determine the most implemented TQM initiatives, the level of understanding and knowledge of TQM and the critical success factors of TQM implementation. Our findings indicated that there is a common understanding between managers about the significance of top management support, employee training and involvement in the TQM implementation; this finding is consistent with earlier studies. Moreover, this study demonstrated the vital role of the supplier in supporting quality improvement that is different between the public and the private sectors. Some theoretical and managerial implications and suggestions for future research are also provided.

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