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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 4 Documents
 1 
Search results for , issue "Vol 22 No 2 (2015): Oktober" : 4 Documents clear
Web 2.0 for Knowledge Management in Organizations and Their Effects on Tacit Knowledge Sharing and Perceived Learning Anupam Kumar Nath
Journal of Accounting, Business and Management (JABM) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Web 2.0 is a set of Internet-based applications that harness network effects by facilitating collaborative and participative computing. In this research we study the relationship between the use of Web 2.0 in KM and its effect on the tacit knowledge sharing and perceived learning. We also study the effects of KM context variables on these relationships. Our findings shows that use of Web 2.0 for KM can positively affect tacit knowledge sharing and perceived learning.
Creative Accounting Leading to Financial Scams-Evidences from India and USA Khatri, Dhanesh Kumar
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 2 (2015): Oktober
Publisher : JABM

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Abstract

Creative accounting is practically using the flexibility provided within the accountingprinciples or accounting standards to manage recognition, measurement and presentation of different accounting figures to serve the purpose of those who prepare the accounts rather than those who are likely to use the accounts. Application of creative accounting sk_il.ls beyond a certain limit leads to Financial scam.In the recent past just before Satyam scam was unearthed Satyanfs employee rollrevealed that around 50,000 people were employed in Satyam and US GAAP statement of Satyarn as on 31*‘ March, 2008 disclosed a bank deposit of Rs. 3,400 crores. It raises an eyebrow on the role of statutory auditor Price Waterhouse Corporation {PVC-’C). What as an auditor they were doing? Why didn’t they verify the balance with the banker? Accounting scandal of Enron was revealed in October 2001 leading tothe bankruptcy of Enron Corporation and dissolution of one of the auditors of Enronnamely Arther Andersen. Story of Enron scam is not only the biggest scam in the corporate. world of USA but also a biggest question mark on the accounting and auditing regulation in the country like America.Despite of the facts that both of these companies were considered to be good atcorporate governance still their owners i.e. promoters/dnectors self-centered greed led to financial scam. This shows that good governance is only an ornament to cover the ugly face of dirty financial statements.
Critical Evaluation of Disclosure in Annual Reports of Islamic Banks in Bangladesh Ullah, Md. Hafij; Khanam, Ruma
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 2 (2015): Oktober
Publisher : JABM

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Abstract

The present is a critical evaluation of the disclosure practices of the annual reports of Islamic banks in Bangladesh. The study identified 144 disclosure factors required complying by the Islamic banks under traditional and Shari’ah regulations. These factors were classified into nine including Company Profile Items (CPI) (7), Accounting Policy Items(API) (12), Balance Sheet Items (Assets) (18), Balance Sheet Items (Liabilities) (I 5), Income Statement Items (Cr.) (9), Income Statement Items (Dr.)(11), Ratios, Statistics and Other Details (RSD) (18), Projections and Budgetary Disclosure (PBD) (27) and finally Measurement and Valuation Method (l\/IVM) (27). The study found that on an average,Islamic banks complied the highest 94.28% in case of company profile items and the lowest 38.57% in case of projections and budgetary disclosure. The study suggested giving importance in all the segments of disclosure for quality reporting and disclosing maximum information in their annual report maintaining quality in all the areas as Islam always givesemphasis on full disclosure so that the users of their report can get their required information of the Islamic banks in Bangladesh.
The Extent of Awareness and Response of Investors to The Information Content of the Report of The Controller and Its Impact on Investment Decisions (Applied Study) Muhamad Abdul Aziz Muhamad Saleh Jumaa; Alaa Faleh Al-Khalaf
Journal of Accounting, Business and Management (JABM) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The audit report issued by the comptroller-references-lists of the annual financial review of the product made of such lists, which show where his mind on the sincerity and fairness of such lists in the expression of the results of the company and its financial position, so is this report is a tool or means of communication? That can be for shareholders and stakeholders in the company to identify the conditions of the company. Is it one of the important mechanisms for the control of the performance-based management company? The importance of the report of the comptroller is in the degree of confidence that it confers on the published financial statements, which are relied upon by users of financial statements in making investment decisions, they have committed to this legislation, the various companies that publish their financial lists to be removing the comptroller's report, as this is important is primary justification in the demand for the service of the audit of financial statements by the users of such lists. In order to achieve the goal of this report, the attention of professional organizations that care for the accounting and auditing profession in all countries of the world and the development of professional standards of ethics and professional conduct, and this concern is continuity in order to pursue the developments and changes in economic life. Despite the efforts to uplift the profession, both at the international level or at the local level, there are many implications that have taken place in the arena of economic life and point the finger of accusation and doubts about the credibility and confidence placed by the comptroller's report on the financial statements, and perhaps months, that the consequences of the collapse has been Many of the corporate giant, despite the report of the comptroller of these companies did not provide an indication or warning signs that, for example, the high rate of companies that went bankrupt at the time, especially in the contemporary United States of America (such as Enron, the energy company, and WorldCom), and the crime committed by the office of Arthur Anderson and his involvement in the cases committed in the manipulation of Enron's energy (Gavious, 2007). These and other events have had the benefit of users of financial statements with respect to the degree of confidence in the report of the comptroller, and reliability in decision-making, studies have tended in the accounting literature in recent times to study and identify the extent of the importance of this report, from the viewpoint of users (will be presented by these studies in a later part of the research), has been developed countries have good chances of these studies, while in developing countries are still studies on this subject is limited and in light of the reviewed studies by the researcher, because of the lack of dissemination of the findings of studies carried out in developed countries to all countries of the world factors variety of the most important environmental factors, the researcher believes that the importance of studying this subject in developing countries because of its importance will to show a researcher at an advanced stage of research. For this arrangement to the above problem, the research is the first two questions: Is available in the report of the controller features and specifications that make it an effective tool of communication, from the perspective of users? And, second: Is the comptroller's report on the annual financial statements in the environment UAE objectivity, confidence and acceptance by the users, to the degree that can be relied upon in making decisions?

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