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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 23 No 2 (2016): Oktober" : 5 Documents clear
Significance of Audit Committee Roles in India: A Study of Auditors’ Perception Using Analytic Hierarchy Process Mamta Mishra; Amarjeet Kaur Malhotra
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The need for strong governance mechanisms has become increasingly louder after the spate of corporate accounting frauds over the last few decades. In India, the Satyam fiasco tarnished the reputation of the audit profession and underlined the need for overhauling the corporate governance framework. The Companies Act, 2013 ushered in a new era of corporate governance in India, with enhanced focus on audit committees. The present study aims to examine the significance of board audit committee roles from the perspective of auditors. Analytic Hierarchy Process (AHP) is used to analyze the responses collected from 50 auditors, wherein the auditors were asked to assign ranks to various audit committee roles through paired comparison method. The AHP analysis shows that as per auditors’ perception, the most significant responsibility of audit committee is to monitor auditor independence and performance, and review the effectiveness of the audit process. There is an implied acknowledgement that the audit process is not free from managerial intervention. The research findings could guide regulators and lawmakers to empower audit committees with more definitive authority over the company’s financial reporting process. Audit committees, though a part of the board, need to be perceived as a neutral body by both the company and auditors. Considering the pool of available talent in India, a 100% independent audit committee might emerge as a feasible answer for neutrality.
Knowledge Management and Its Effect on Strategic Decisions of Jordanian Public Universities Sulieman Ibraheem Shelash Al-Hawary; Abdulazeez Mohammed Alwan
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This study aims to identify the effect of knowledge management on strategic decisions of the Jordanian public universities in the north region. Knowledge management represented (knowledge identification, knowledge generation, knowledge storing, knowledge dissemination, knowledge applying, knowledge evaluation) as independent variable, either the dependent variable was the strategic decisions and its represented by (decision convenience, decision acceptance and decision quality), tomeasure the variables of the study, the researchers developed a questionnaire and distributed to all managers at various levels of the public universities in the region of north, total (198), and to answer study questions and testing of hypotheses SPSS was used. The researchers found that knowledge management and strategic decision level was mid, as the results showed a statistically significant effect of knowledge evaluation and knowledge storing on strategic decisions at the Jordanian public universities in the north region. Researchers recommend the development of incentives and rewards system for its employees effectively and comprehensively for all management staff and to link these incentives with the actual performance of the staff at the university and continue to use the modern technologies and attract qualified personnel and creative and able to roles of knowledge in universities in north region.
Accounting and Financial Systems and Tools for Effective Leadership and Management A Seetharaman; Nitin Patwa; Veena Jadhav; A. S. Saravanan
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Accounting and financial systems and tools are widely used in performance measurement by leaders and managers. Although the definitions of leadership and management defer, the same tools are applied to manage organizations. The shift from the industrial age into today’s emerging information age has brought a great need for effective leadership and management. As performance is the epitome of a business enterprise, performance measurement is too important and too costly to get wrong. If the performance is not measurable, it is very difficult to manage operations of an enterprise. The last 2O years has witnessed a revolution of performance measurement ranging from financial ratios and budgetary control procedures by Dupont and General Motors, to organizational measurement systems, and next to the balance score card and Activity based budgeting, to name a few. An attempt is made to integrate practical and useful measurement (accounting, financial and non-accounting and non-financial) and management‘ systems and tools to harness their synergized benefits in strategies.
Innovative Marketing Tools: A Case Study of IDFC Mutual Fund Pooja Sharma; Manisha Gupta
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The present study is based on various innovative physical tools, videos and movies “One Idiot” and “Bachat Nivesh Badhat” made by IDPC (Infrastructure Development Finance Company) mutual fund company. IDFC has made various tools but in this study taken only Pyramid puzzle, T-puzzle and newspaper tool. Marketing tools made by IDFC mutual funds are game changer for a mutual fund industry. The purpose of the study is to study the effect of IDFC movies “One Idiot” and “Bachat Nivesh Badhat” on customer, effect of various physical tools made by IDFC on customer to understand their needs and effect of game changer tools of IDFC by creating more happy mutual fund investors. The study is based on respondents of 200 investors of Jalandhar and Hoshiarpur. The study concludes that with the help of tools and movies made by IDFC it had brought ease in the customers to understand the concept and make a wiser decision rather than just depending on the thorough concept. Thus, marketing strategies plays an important role in the overall market development and this will expand the investors’ base of mutual fund industry.
Reduction of Audit Quality by Auditors of Small and Medium Size Audit Firms in Malaysia: A Case of Premature Sign-Off of Audit Documents Khairunnisa Mohd Jais; Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Premature sign-off of audit documents (premature sign-off) is one of the behaviours of external auditors in the audit progress that will reduce quality of an audit program. The purposes of this study are to examine whether external auditors commonly practice premature sign-off and to investigate the factors contributing to these practices. In addition, the impact of premature sign-off is also evaluated. This study is based on the primary data of survey questionnaires among the external auditors as the data collection method. This study found that premature sign-off was commonly practiced by almost half of the respondents in the survey. This practices causes by rush audit work, overdependence on regular corporate clients, allocation of inadequate number of audit hours and insufficient supervision by senior auditors. Almost all respondents agree that the premature sign-off of audit documents by external auditors affect the confidence of the users in the credibility of audit report and hence, truthfulness of the financial statement.

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