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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 18 No 2 (2011): October" : 6 Documents clear
Exploring Information Systems/Technology Outsourcing in Saudi Organizations: An Empirical Study Ahmad A. Abu-Musa
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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Abstract

This research aims to identify the concept of outsourcing of systems Information Systems/Information Technology (IS/IT) and to empirically examine the main benefits and risks of domestic IS/IT outsourcing in Saudi enterprises. An empirical study using a self-administered questionnaire survey was carried out. Five hundred questionnaires were distributed to a random sample of Saudi organizations, where 160 valid completed questionnaires - representing 32% response rate - were collected and analyzed. The results of the study show that the majority of the Saudi organizations are using partial or total IS/IT outsourcing. Most Saudi organizations are pricing the IS/IT outsourcing services either on a cost based or a fixed lump sum price. The results also show that most Saudi enterprises own the data centers facilities, while a small number of organizations own the IT assets such as equipment and programs. Saudi organizations prefer best breed multiple suppliers rather than relying on one supplier to reduce the outsourcing risk. A high percentage of Saudi organizations are regionally outsourcing the development and maintenance of the software, hardware, and integrated information systems, as well as staff training and education. The findings suggest that the main advantages of IS/IT outsourcing in Saudi organizations are: enhancing organizations information technology (IT) competence, improving the original quality and efficiency of information services, increasing access to skilled IS/IT personnel and expertise, and reducing the risk of technological obsolescence. While the main risks of IS/IT outsourcing in Saudi enterprises are: the lack of commitment of service providers of the contracts items, the problems of maintaining and sustaining the confidentiality and security of information, the potential loss of a company's secrets and intellectual property, the inability to retain professional expertise and maintain critical IS/IT skills and competences, insufficient qualification of some of the providers staff, the inability of service providers to respond and react to occasional and unexpected IS/IT problems, and the loss of control over quality and the timetable of IS/IT projects From a practical standpoint, manages and practitioners alike stand to gain from the findings of this study. The results of the paper enable them to better understand and evaluate the benefits and risks of IS/IT outsourcing, and to champion IS/IT development for business success in their organizations.
Budget Deficit, National Debt, and Government Spending: Is Now the Right Time to Cut Deficit and Reduce National Debt? Sara Aliabadi; Alireza Dorestani; Aijana Abdyldaeva
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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Abstract

The current economic downturn has raised the question of whether the national debt is too large to continue spending or whether it is impossible to stimulate the economy without increasing national debt. The paper tempts to provide arguments for and against budget deficit and investigates the effects of freezing government spending on unemployment and Consumer Price Index (CPI). In this study we posit that the direction of association between government spending and unemployment rate and government spending and CPI are not theoretically determinable. Therefore, in this study we examine the above associations. Government budget deficit and national debt has an important effect on current and future generations. Our results show that opposing factors cancel out each other and there is no significant association between government spending and unemployment rate and government spending and CPI. We show and conclude that the current state of the economy calls for immediately cutting the government spending to reduce budget deficit and national debt.
Effects of the Type of Accounting Standards and Motivation on Financial Reporting Decision Kang, Gerui (Grace); Lin, Jerry W.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 18 No 2 (2011): October
Publisher : JABM

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Abstract

This study explores whether the precision (type) of accounting standards influences management accounting reporting behaviors when an environmental variable, motivation, is incorporated. We predict that motivation affects managements financial reporting decision. When management has motivations to make aggressive reporting, they are more likely to do so than if they do not have such motivation. Furthermore, we posit that the type of accounting standard interacts with motivation and affects managements accounting decision. When management has motivation to report aggressively, with rules-based accounting standards, management is more likely to be guided by the precise numerical thresholds to achieve aggressive reporting than with principles-based accounting standards. We conduct a 2x2 between-subjects experiment. Ninety-six senior accounting students participate in this study. The results support our predictions that when management has motivation for aggressive reporting, they will make motivation-consistent accounting choice. Furthermore, under rules-based accounting standards, management is more likely to choose aggressive reporting than under principles-based accounting standards, when management has motivations to do so.
Management Accounting Practices in Egypt A Transitional Economy Country Sherine Farouk Abdel Al; John D. Mclellan
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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Abstract

This study focuses on the adoption rate of management accounting practices by two hundred and fifteen Egyptian manufacturing companies and the ranking by managers of the benefits derived from the practices. Egypt has never been studied to determine the current status of adopted management accounting practices by manufacturers. This study employs the cultural approach using Hofstedes four dimensions of the cultural orientation of a country, to develop hypotheses regarding the choice of management accounting practices used by Egyptian organizations. Hofstede developed an index to represent each of these four dimensions for fifty countries. Egypt scored as having a high degree of power distance and uncertainty avoidance and a low degree of individualism and masculinity. A questionnaire was developed and the survey was conducted by personal interviews of senior financial managers of manufacturing companies listed on the Egyptian stock exchange.Results indicate that Egyptian manufacturing organizations still retain and believe in the benefits derived from using traditional management accounting practices as they fit well with managing in an unstable economy. However, results also show that Egyptian managers have started recognizing the benefits of some of the more advanced management accounting practices.
Investment, Earnings Management and Equity-based Compensation Chunwei Xian; Hong Chen; Asel Moldousupova
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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Abstract

This study investigates the moderating effect of equity-based compensation incentives on the relationship between earnings management and investment. Previous studies have shown that there is a significant positive relationship between earnings management and investment decision making. Although investment opportunities signal high growth of firms, it is not a good indicator for these high-investment firms also have a high degree of earnings management. Based on agency theory, equity-based compensation can align the interests between shareholders and managers. It is possible that equity incentives may encourage optimal investment decisions by restraining earning management. We hypothesize that equity-based pay will decrease the degree of earnings management that is related to investment. We run OLS regressions of the interaction of equity-based compensation and investment on discretionary accruals by using the databases from COMPUSTAT and ExecuComp. We find that earnings management is less related to investment when the CEOs have been granted a large portion of equity-based pay. Equity-based compensation incentives can, then, decrease the tendency for earnings management and improve the efficiency of investment decision making. In addition, we find evidence that one of the components of equity-based compensation, stock options, positively affects the relation between earnings management and investment decision making. In contrast, the other component of equity-based compensation, restricted stock, has no significant influence on earnings management and investment. These results demonstrate that the stock options of executive compensation have a stronger moderating effect than the restricted stock of executive compensation on the relationship between earnings management and investment.
African-American Accountants Then and Now: A Longitudinal Study of Factors Influencing Perceptions of the Workplace Tammi C. Redd; Glen D. Moyes; Jun Sun
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

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Abstract

This study addresses the question of whether African-American accounting professionals perceive levels of job satisfaction and other work attributes differently over time as they gain experience in accounting practice. We examine how the elements that influence job satisfaction and perceptions of the workplace have changed over time for these accounting professionals. We contend that the evolution of the workforce and work itself have set forth contemporary workplace attitudes challenging Herzbergs (1959, 1966) Two-Factor Theory. Archival and newly collected data are combined to generate a longitudinal perspective on the African-Americans perception of job satisfaction and other work attributes specific to the field of accounting. The results reveal significant increases in the level of workload job stress and the overall level of job satisfaction, countered with significant decrease in professional-family conflict and discrimination applied to promotion.

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