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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
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Search results for , issue "Vol 21 No 1 (2014): April" : 5 Documents clear
Causes and Consequences of Transfer Pricing Conflict: Evidence from the Service Sector Bülend Terzioğlu; Adam Steen
Journal of Accounting, Business and Management (JABM) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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Abstract

Conflicts emanating from transfer pricing have far-reaching consequences for interdivisional cooperation, sharing of information, goal congruence, employee motivation and performance. Few researchers have explicitly focused on the nature of transfer pricing conflict in organizations, particularly with respect to service organizations. The aim of this paper is to examine the nature of transfer pricing conflicts and the manner in which these conflicts are resolved within the Australian service sector. We conducted an exploratory survey supported by interviews with selected senior management. Our results reveal that the majority of organizations experience frequent conflicts arising from transfer pricing and that most of these conflicts are resolved through direct negotiation between the disputing parties. The paper concludes with suggestions of avenues for further research.
Inflation, Quarterly Balance Sheets and the Possibility of Fraud: Benford's Law and the Brazilian Case Gava, Alexandre M.; Vitiello, Luiz
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 21 No 1 (2014): April
Publisher : JABM

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Abstract

We investigate whether changes on inflation levels have an impact on the possible instance of fraud in financial statements. By assuming that Benford's law can properly capture the frequency of occurrence of the first digit of figures in financial statements of Brazilian companies, we applied it to 1,259 quarterly balance sheets from 1986 to 2009, period which contains high inflation (prior to 1994) and low inflation (after 1994). Whilst it has been suggested that Benford's law works better when the data cover many orders of magnitude, results for the aggregate data show that the low inflation period fits better to Benford's law than the high inflation period. We also divide our sample by quarters but the analysis show no significant difference between them. These results may be explained by the abolition of inflationary adjustments to financial statements in 1995, which increased the transparency of the balance sheets during the low inflation period.
Management Accounting Theory and Practice: Measuring the Gap in United States Businesses John D. McLellan
Journal of Accounting, Business and Management (JABM) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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Abstract

In this study, we surveyed members of the Institute of Management Accountants (IMA) all Certified Management Accountants (CMA) working in the United States to determine, 1) the adoption rate of forty-one management accounting practices by their organizations, 2) to examine the degree of importance for the efficient operation of their business that CMA's placed on each management accounting practice and 3) to measure the variance between the two. The findings indicated a large discrepancy between what accountants consider effective management accounting tools and the use of those tools by their respective companies. Evidence suggested that businesses rely more on the traditional management accounting practices rather than the recently developed strategic practices such as activity based management and the use of the balanced scorecards. We measured the size of the gap between the use and importance of each management accounting tool and highlighted those MA tools that CMA's think could have a significant impact on improving business operations. This study updates the management accounting literature on the adoption rate of forty-one MA practices by businesses in the USA.
HRM Practices in Insurance Companies: A Case Study of Bangladesh Mohammad Nazim Uddin
Journal of Accounting, Business and Management (JABM) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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Abstract

The importance of HR has been well recognized in business organization for the productivity and quality management of the concerned. The main purpose of the study is to examine the existing HRM practices in insurance sector of Bangladesh. The study has used the structural questionnaire for primary data that includes various dimensions on HRM. The study has also used secondary data relevant to articles, journals, books, and conference papers for theoretical development. In order to validate the findings, the necessary statistical measures include 5 point Likert scale, mean, and rank are used in the study. The study revealed that the present HRM in insurance sector has made some substantial problems that hinder the job satisfaction and productivity of insurance organization in Bangladesh. These results of the study could be useful for national entrepreneur of insurance business, regulator body of insurance organization, and policy makers that seek to improve the productivity and quality as they suggest the need for implementation of simulative policies for the development of insurance industry.
Training Strategies, Theories and Types Wajdi Milhem; Khalil Abushamsieh; María Nieves Pérez-Aróstegui
Journal of Accounting, Business and Management (JABM) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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Abstract

This article aims to identify the concept of human resource training and to emphasize strategies, theories and kinds of training. The organizational strategy and training are very essential to show the benefits of using strategic view and perception of training, since by linking this strategy with human resource actively, particularly on training and development, it will contribute to the success and enrichment of the organizations. Training and development are also considered as continuous improving process that should be up to date to face the dynamic changes in workplace and to adopt training as a competitive advantage of the organization. Theories are important in choosing and implementation of training process approach on professional way. In the same time in this article we will focus on training kinds and development of these kinds which including E-learning and learning management system (LMS) as a methods of training delivery.

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