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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 26 No 2 (2019): October" : 5 Documents clear
Dynamic Inflation and Economic Growth Nexus in Bangladesh Md. Nezum Uddin
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.608 KB) | DOI: 10.31966/jabminternational.v26i2.411

Abstract

This scholarly article seeks to spotlight the inextricable link between economic expansion and inflation in Bangladesh for the past three decades from 1987 to 2017. The nature of the relationship between these two macroeconomic variables is a boiling topic of research. The data on both the GDP growth and inflation rates supplied by the World Bank have been used to study the nexus. Different relevant tests (DF, ADF, PP and KPSS test) found unit root in the variables, but this problem is disappeared at the first difference. Cointegration tests display the long-run connection between the variables at the period. Max-Eigen value Statistic Trace Statistic expose there may be a second integrating vector. The vector error correction model (VECM) finds short dynamics among inflation and economic development, and the adjustment speed at 39% and 82% respectively for the variables—GDP growth rate and inflation. This empirical study has found a significant correlation between inflation and economic growth in Bangladesh during the study period
Voice of the Customer: Creating Client Centered Cultures in Accounting Firms for Retaining Clients and Increasing Profitability Leisa Gill; Vikkie McCarthy; David Grimmett
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.162 KB) | DOI: 10.31966/jabminternational.v26i2.412

Abstract

Client satisfaction and retention books line the shelves of library business sections and are frequently the subjects at conferences and online blogs. The relationship between client satisfaction and profitability is often assumed, yet not prioritized or measured. Instead, industries and companies are continuously developing new clients by selling their goods and services. The ability to compete simply on product or service no longer exists, and with the evolution of technology, customers are continuously inundated with noise. However, one could argue the greatest voice to take cues from is that of the client – meeting their needs and solving their problems. Using a case comparison method, we found that a combination of voice of the client (VoC) and “Kaizen” leads to higher levels of client satisfaction and retention levels in accounting firms.
Rating the Credit Raters A. Seetharaman; Nitin Patwa; Shriram Nagarajan
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.573 KB) | DOI: 10.31966/jabminternational.v26i2.413

Abstract

The current research identifies the rating of credit raters by evaluating how credit rating agencies are involved in rating the corporate. It determines the credibility and reliability of their scores based on various variables presenting the credit history and credit worthiness of corporate operating in global perspectives including the United States, UK and India. The paper indicates that there should be some agencies or financial bodies that oversee the processes and procedures of credit raters rating the corporate worldwide. The research explores and norms and practices of the rating of credit raters and determines how the selected variables would be helpful in determining the credibility and authenticity of the credit raters in financial markets. It highlights the implications of the opinions of these credit raters on the performance and future growth of the corporate and predicts what measures should be adopted in rating the credit worthiness of corporate operating in developing countries. This research indicates how these variables could affect the processes of credit raters and gives a direction to the policymakers and financial experts on the performance and creditworthiness of the financial opinions and ratings of the credit raters.
Audit Fee Premium for Industry Specialization: A Developed Country Perspective Muhammad Shahin Miah
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.833 KB) | DOI: 10.31966/jabminternational.v26i2.409

Abstract

This paper examines the effects of industry specialization (city-level, nationallevel, and joint-level) on audit pricing in the Australia. By using Australian Stock Exchange (ASX) listed companies, this study documents that auditors who are industry specialists at both city-and national-level charge significantly higher audit fees compare to those auditors who are specialists either only at city-level or only at national-level industry specialist. However, in further analysis, this study documents that firms who are city-level industry specialists they charge relatively higher audit fees than nationallevel industry specialists, which is consistent with prior research on audit fee premiums studies concentrated in Australia. The greater audit fees charged by city-level industry specialists auditors are possibly attributed to recent changes in accounting regulations environment in Australia (e.g., mandatory adoption of IFRS). Such a significant shift in financial reporting environment due of IFRS adoption can affect audit expertise which may be reflected in this study. This study findings are robust in a set of alternative tests following prior research.
Socio-Demographics Characteristics on Investment Objectives of Individual Investors: Empirical Study in Indonesia
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.23 KB)

Abstract

Every investor has a unique choice of investment based on customized needs and goals. Each investment has its characteristics. This study investigates the association between socio-demographic characteristics of individual investors and the objectives of the investments. Employing Pearson’s chi-square test with 125 respondents from securities companies in Indonesia, we suggest that the decision of investors in investing their money depends on the association between sociodemographic characteristics and the characteristics of investments' goals. The results of this study can benefit both individual investors and securities firms. For individual investors, this study can be a guideline for them to make an investment decision by considering an investment objective that suits them the most. While for the securities companies, they can market their products to investors appropriately by looking into the demographic factors of the investors and indirectly know the investors’ investments preference. More, the government needs to enhance the infrastructure of the financial sector in order to increase individuals participation in the sector

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