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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 22 No 1 (2015): April" : 5 Documents clear
Implementing Good Corporate Governance in Indonesia: A Strategic Approach Wahyudi Wibowo; Hananiel M. Gunawan
Journal of Accounting, Business and Management (JABM) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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Abstract

Good Corporate Governance (GCG) has been widely acknowledged as the global best standard of corporate governance practices. Indonesian business society has been started to implement the standard since 2001. But many corporations currently still struggle to find their best model on GCG implementation. This study is based on a field research at ASGR, a public listed IT company in Indonesia which had passed valuable experience in implementing GCG principles. This study primarily used the company's data from the period of 2000 to 2001, which was the period for ASGR to do early studies and preparations to implement GCG. This paper recommends a strategic model for the implementation of GCG in Indonesia. The model uses a system approach as the analytical basis to connect the implementation of GCG with the strategic context of the company. It includes the utilization of multi-stakeholder, strategic responses, and global benchmarking analysis as the useful tool to guide the strategic implementation of GCG.
Evaluating Training and Development in U. A. E. Universities: Staff Perceptions AlMarri, Maryam Taresh Saif
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 1 (2015): April
Publisher : JABM

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Abstract

The U. A. E. has seen exponential development while its schools, although improving the quality of education imparted, are still lingering behind other sectors in terms of national advancement. In this research we study the staff perception after training session, and the process of training need assessment. The study will also demonstrate the relationship among the level of competence and criticality of job and the need of training. Every organization's staff needs training and development to work efficiently, for this particular research, university is taken as this institution also needs to train its employees such as teachers. Training authorities tended to this issue by setting up preparing projects about viable teaching strategies and methodologies. The author took part in the venture and also gave workshops to several government funded schools' instructors. To assess this educator preparing venture, a subjective strategy was adopted, utilizing staff perception and information from records, daily papers, perception notes, and interpretations of tape-recordings amid the undertaking. After every preparation session, the creator tape recorded perceptions and noticed members' perspectives and impressions. After translating there remarkable discoveries identified with preparing substance, coaches and interpreters, members, preparing environment, and venture administration. The author found the combination of authoritative, proficient, and social inadequacies had brought on the three years' undertaking to be suspended after ess than one year of its commencement. Notwithstanding these weaknesses, instructors and coaches had profited from the preparation. Nonetheless, these problems that are begging to be addressed must be truly tended to with a specific end goal to lead maintainable expert improvement projects in the U. A. E and Gulf area.
The Role of Accounting Services in Small and Medium Scale Businesses in Nigeria Obiamaka Nwobu; Samuel O. Faboyede; Anthony T. Onwuelingo
Journal of Accounting, Business and Management (JABM) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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Abstract

In several countries of the world, the government requires the input of Small and Medium Scale Enterprises (SMEs) for economic growth and job creation. This study examines the approach of small scale entrepreneurs when utilizing accounting services in Nigeria. The aim of this study is to examine the reasons for Small Scale Entrepreneurs (SSEs) employment of accounting services. Secondly, this study seeks to decipher the benefits of SSEs engagement of accounting services from the perspective of the managers of such business enterprises in Nigeria. A survey instrument was administered to one hundred and twenty (120) respondents in Lagos State and Ogun State, Nigeria. The test of reliability of the questionnaire was carried out using Cronbach's alpha, which resulted in a coefficient of 0.773. On the basis of the coefficient, the research instrument is reliable. The study finds that SSEs employ accounting services for better accountability, correct determination of profit, to help management reach set goals and objectives. Some of the benefits of employing accounting services as identified by respondents include increased accountability of business operations, reduced fraud, correct measurement of profit, achievement of managements' set goals. From these findings, we recommend that accountants explore the large market ahead of them in small and medium scale enterprises.
Quality of Marketing Research: A Citation Analysis Mohammadreza Haji-Basri; Ahmad Abareshi
Journal of Accounting, Business and Management (JABM) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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Abstract

This paper examines the extant research in marketing discipline by conducting a bibliometric study of the articles published in three leading marketing journals of over the period between 2000 and 2010. The focus of this paper is two fold: a). using an approach of combining content analysis and citation analysis on a sample of 1534 articles this paper investigates the impact of research method and research theme on the quality of the articles published in three marketing journals, and b). using a descriptive analysis this paper examines the current and future direction of the marketing practice. Regression analysis reveals that empirical research with field data along with consumer behaviour are more likely to be cited within and outside of marketing discipline. The results also reveal the research trends of the marketing research. The findings of this study can be used as the direction of marketing practice by researchers, editors, and reviewers.
Corporate Characteristics and Corporate Social and Environmental Disclosures Quantity in Nigeria J. O. Odia
Journal of Accounting, Business and Management (JABM) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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Abstract

The paper examines the impact of corporate characteristics on corporate social and environmental disclosures in Nigeria. It tests whether there were any association between the quantity of social and environmental disclosure and a number of company characteristics used in previous studies by utilizing the annual reports of 174 listed companies in the Nigerian Stuck Exchange. The disclosures index and content analysis method were adopted for the study to gather data for the CSED quantity measures which include: CSED page, number of sentences, proportion of CSED page to total page of annual reports and disclosure index. Using the OLS regression analysis, the results suggest that there are statistically significant association between five variables (profitability, leverage, reputation, research and development and diversification) and the corporate social and environmental disclosures quantity in Nigeria. Specifically corporate reputation was found to be associated with all the measures of CSED quantity. The outcomes of the study support the legitimacy theory.

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