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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 5 Documents
 1 
Search results for , issue "Vol 17 No 1 (2010): April" : 5 Documents clear
Marketing Research and Social Responsibility: Ethical Obligations toward the Society Sami Alsmadi
Journal of Accounting, Business and Management (JABM) Vol 17 No 1 (2010): April
Publisher : STIE Malangkucecwara

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Abstract

The objective of this article is to examine ethical behavior of marketing researchers and social responsibility, focusing on researchers moral responsibilities toward the society. The article looks at social responsibility from several perspectives (for example, Windsor, 2006, Kerin et al, 2009, Porter and Kramer, 2006). The analysis highlights the interaction between research suppliers and sponsoring clients (users of business research) in most marketing research, focusing on researchers ethical obligations in view of the various demands and pressures exerted by some sponsoring clients. The conclusions emphasize the importance of ethical integrity and social responsibility of researchers and stress the need to improve ethical standards relating to corporate social responsibility in marketing research. Relevant legal and regulatory issues are also considered in the context of ethical research.
Economic Evaluation of Petra Site in Jordan by Using Travel Cost Method Haddad, Akram Masoud
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 17 No 1 (2010): April
Publisher : JABM

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Abstract

Hidden behind an almost impenetrable barrier of rugged mountains, the rock-carved city of Petra is full of mysterious charm. Petra is located at about 300 km to the south of Amman, the capital of Jordan announced in 2007 as one of the new world wonders, In this paper the travel cost method (TCM) that uses the costs incurred by individuals traveling to reach a site as a proxy for its recreation value, in the determination of economic value historical site of Petra. A sample of 1590 visitors to the site during 2008 was asked about the costs incurred per visit and frequency of visiting the Petra city. Thus, the recreation value of the site was estimated at about (1.8) thousands million JD (1JD=1.4 $US). Such information is expected to help policy makers in any future decisions to be taken for the improvement of the Petra site.
Corporate Disclosure and Firm Characteristics: A Puzzling Relationship Foued Khlifi; Abdelfettah Bouri
Journal of Accounting, Business and Management (JABM) Vol 17 No 1 (2010): April
Publisher : STIE Malangkucecwara

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Abstract

The findings of prior studies on the determinants of corporate disclosure, in annual reports or websites, do not seem to be unequivocal. The aim of this paper is to show, theoretically, that mixed results are due to some methodological problems. After discussing of different theoretical explanations of corporate disclosure, we conclude that there is not a definite theory conceived to explain the reasons that stimulate voluntary disclosure. Consequently, we can affirm that the larger number of theories used by researchers in accounting and finance to explain this practice account for the mixed results shown by prior empirical studies. In the current paper, however, we defend the assumption according to which the mixed results of the previous studies on the determinants of corporate disclosure are due to some methodological problems. Thus, the previous studies assume that the relationship between the disclosure level and its determinants is known. Nevertheless, the results of the empirical studies on the determinants of corporate disclosure confirm that it is a naive assumption. As a result, we suggest refusing the conventional methods of statistical analysis.
The Realities of Auditor's Independence and Objectivity M. Krishna Moorthy; A. Seetharaman; A. S. Saravanan
Journal of Accounting, Business and Management (JABM) Vol 17 No 1 (2010): April
Publisher : STIE Malangkucecwara

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Abstract

This study looks at the issue of the auditors independence to gauge whether their independence is a fact or a mere fiction? Due to the controversial fall of Enron and accounting giant Arthur Andersen, the auditing profession has been looked down upon and auditors reputation is going down day by day. In situations when the management is true and honest, the relationship between the management and the auditor is more collaborative and the auditor can complete the assignment to his/her satisfaction. However, in some situations, the relationship between the auditors and the management may be antagonistic and anecdotal evidence suggests that, in such situations, client pressure on auditors may constitute a threat to their independence and objectivity. Understanding how client preferences impact audit judgments is also important because such preferences may lead an auditor to accept an inappropriate accounting treatment. A client preference communicated earlier in the evaluation process may prevent the auditor from giving an unbiased assessment. As auditors anticipate and justify their judgements to others, they look for evidence to support the client preference or to refute it.
Investigating Adequacy of Security Controls in Saudi Banking Sector: An Empirical Study Ahmad A. Abu-Musa
Journal of Accounting, Business and Management (JABM) Vol 17 No 1 (2010): April
Publisher : STIE Malangkucecwara

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Abstract

The objective of this research is to explore the existence and adequacy of implemented security controls of computerized accounting information systems (CAIS) in the Saudi banking sector (SBS). An empirical survey, using a self-administrated questionnaire, was conducted to investigate the opinions of the heads of internal audit departments (HoIAD) and the heads of computer departments (HoCD) in the entire population of the SBS regarding the adequacy of implemented security controls in their banks. The results of study reveal that the vast majority of Saudi banks have adequate CAIS security controls in place. The study provides valuable empirical results in this regard. Some weak points of the security controls were discovered, and accordingly, some recommendations to strengthen the security controls in SBS are suggested. From a practical standpoint, managers, bankers and practitioners alike stand to gain from the findings of this study. The results enable bank managers and practitioners to better secure their CAIS and to champion the security of information technology for the success of their banks.

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