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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
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Articles 5 Documents
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Search results for , issue "Vol 23 No 1 (2016): April" : 5 Documents clear
The Determines of the Sticky Cost Behavior in the Jordanian Industrial Companies Listed in Amman Stock Market Boraq Awad Magheed
Journal of Accounting, Business and Management (JABM) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.361 KB)

Abstract

Traditionally costs are classified into fixed, variable, and mixed cost according to the change in the level of activity. However, Anderson et al. (2003)/(ABJ) find that the change in cost varies with a change in activities depending on the direction of change in revenue, and do not follow the traditional cost behavior model, this cost behavior is called sticky cost behavior. The objective of this study is to identify the impact characteristics of the firm on the degree of the cost stickiness of selling, general administration and advertisement cost (SG&A) and sold goods cost in the Jordanian indusnial companies listed in Amman stock market during 2000-20.13. AB] initial model is extended to acquire the firm characteristic variables, ordinary least squares (GL5) is us ed to run the regression. The result of the research support argument of AB], that the (SG&A) and sold goods cost in the Jordanian industrial companies listed on the Amman stock market follow the sticky costs behavior, and there is difference on the degree of cost stickiness between the t\vo type of cost used in the study, that is the cost of sold goods is less sticky than SG&A cost. In addition there are impacts of characteristics of the frm (assets density, employee’s density, debt density, and the proportion of fixed assets) on the degree of cost stickiness in these companies. These impacts of characteristics of the frm differ according to the type of cost analysis.
Are We Ready for the Changes in U.S. Accounting Standards? Some Evidence of Midwestern Universities Curriculum Kang, Gerui (Grace); Liu, Xiang; Hsiao, Daniel
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 23 No 1 (2016): April
Publisher : JABM

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Abstract

The Financial Accounting Standards Board (FASB) has been working with the International Accounting Standard Board (IASB) on the reformation of the current U.S. accounting standards and the adoption of the concepts of the International Financial Reporting Standards (IFRS) in the U.S. The contents of IFRS have been included in the CPA exam beginning in 2011. The purpose of this study is to investigate whether business schools located in the Midwestern United States are ready for the transition. We find that most of the schools surveyed do not currently offer international accounting course as of spring 2011, either as a required or an elective. We are concerned about whether educators and students in the Midwest are ready for the change. We urge accounting educators to accelerate the integration of IFRS to their accounting curriculum. At the same time, given the resource constraints, it is time for the regulators to seriously consider postponing the deadlines
The Determinants of the Commitment to Corporate Social Responsibility: Case of Tunisia Haifa Chtourou Rekik
Journal of Accounting, Business and Management (JABM) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

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Abstract

The purpose of this paper is to highlight the main determinan explainingthe behaviors of Tunisian Companies on Corporate Social Responsibility (CSR). In fact,On the basis of a theoretically constructed questionnaire, We developed two measure ofoverall CSR l\CLiVlty (level of commitment and intensity of commitment) and twomeasures of the C0tnm.itm€ni by CSR action type <pl1Llar|[hr0p1C CSR, integrative CSRand innovative CSR). The estimates were made from an OLS regression analysis i.ti afirst case and from an ordered PROBIT analysis in a second one.The maii-i result that emerges from this study is diat the overall commitment andthe Commitrnent by CSR acuoii type are determined by different factors, withthe exception oi “stakeliolders integration” vaniible which seems to explainthe conimitmeiit in any CSR action type. The industry is Clé‘[€1"I1‘iinnLlV€ only in the caseof philanthropic actions marking a Significant commitment of the chemical industry.Philanthropic eornnnnnent is still determined by respondents’ perception of CSRreflecting their ethical values, by rirore size and by respondents’ academic training.Integrated commiunent is priinarily determined by the firnfs age and the F.nti’s CSR respondents’ ages. Finally, g-rowmg companies are the most involved in the LnnovaitiveIREZSREES.
What are the Key Drivers of Future Supply Chains? Penina Orenstein; Daniel Ladik; Sean Rainford
Journal of Accounting, Business and Management (JABM) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

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Abstract

While there are many factors that can influence the direction of supply chains, we believe that there are a distinct set of emerging trends that stand to define the field and the study over the next several years. These are (a) big data giving way to fast data, (b) the advent of the social supply chain era, and (c) the rise of the knowledge workers. This paper discusses how these three broad areas are transforming the future of supply chain management both from an individual perspective, as well as, using an interrelated approach
Compliance with IAS/IFRS and its Determinants: A Meta-Analysis Khaled Samaha; Hichem Khlif; Khaled Dahawy
Journal of Accounting, Business and Management (JABM) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

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Abstract

The objective of this paper is to meta-analyze a set of 1? empirical papers dealing with the determinants of the degree of compliance with IASXIPRS standards. We consider firm size (proxy for agency theory), profitability [proxy for signaling theory), leverage (proxy for agency and signaling theories), auditor (proxy signaling theory), internationality (proxy for capital need theory), and ownership diffusion (proxy for agency theory). Our results provide evidence that firm size, auditor type, multi~ nationality, profitability and ownership dispersion have a positive effect on IASXIFRS compliance. Compliance with IAS/IFRS in emerging markets is suongly associated vnth firm size, auditor type, leverage, profitability and ownership dispersion. Given the low disclosure envnonment, weak investors’ protection and capital external need prevailing in these contexts; these factors are likely to enhance corporate reporting policy. -Managers comply seriously with LAS/IFRS in developing countries to reduce agency costs, signal a higher financial statements’ credibility and get more easily external finance from financial institutions. Compliance with IASXIPRS in developed countries is associated with corporate size, audit firm size and muiti-nationality. In addition, investor protection level also moderates the association between corporate characteristics and compliance IAS/IFRS. For instance, in low investor protection settings, corporate size and profitability are more associated with LAS/IFRS compliance, while audit firm size, leverage and multi-nationa.lity increase the degree of compliance with IAS/IPRS in countries characterized by high protection level. The finding:-: emphasize the need to explicitly consider the legal and institutional setting when one analyzes the effect of corporate characteristics on IASXIFRS compliance.

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