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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 10 Documents
 1 
Search results for , issue "Vol 31 No 2 (2024): October" : 10 Documents clear
Voluntary IFRS Adoption by Cameroonian World-Class Entities Mfouapon, Georges Kriyoss; Nhiomog, William Junior; Zogning, Félix
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1072

Abstract

The voluntary adoption of International Financial Reporting Standards (IFRS) is at the heart of several theoretical and empirical studies that focus on the international harmonisation of accounting practices. Despite the rise of entities with international standing in developing economies, this resounding issue has largely and regrettably been ignored in this particular context. To help fill the gap, an exploratory qualitative study was conducted with three private entities in Cameroon in an effort to understand and analyse the factors that encourage certain large entities in French-speaking Africa to comply with the IFRS when producing and reporting accounting and financial information to their stakeholders. The results obtained over time reveal that economic calculations based on expectations, along with international legitimacy and entrenchment, form the basis of early and voluntary IFRS adoption by the entities under consideration.
Human Resource Indicators and Bank Performance Subat, Athkia; Rahman, Md. Mufidur; Rahman, Mohammad Rifat; Akter, Roksana
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1141

Abstract

The study investigates the human resource indicators of selected banks that impact the bank’s profitability performance. By using human resources impact indicators like the number of employees of a bank, the number of branches, deposit collection by per employee, operating profit earned by per employee, and salaries and allowances are given to per employee have impact on banks popular profitability indicator named return on assets. The study is employed on 20 private commercial banks of Bangladesh from according to the data available in between 2014 to 2018. The study's findin gs show that the number of employees of a bank, deposit collection by per employee, operating profit earned by per employee, and salaries and allowances given per employee are significantly impact the bank’s profitability. However, the number of branches of a bank remains insignificant. The study noticed a significant contribution to existing literature related to the human resource context in the banking industry of Bangladesh specially quantifying the contribution of human resources in the profitability of banks. The research suggests policymakers to focus on branch banking to efficiently utilize human resources so that they impact the bank’s profitability and sustainability
Signaling Theory Choudhury, Muntakim
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1199

Abstract

Signaling theory deals with situations under which two parties possess asymmetric information while facing a market interaction. Although this theory originated in information economics, it continues to be used in marketing, entrepreneurship, and management. In this paper, the use of signaling theory in the field of organizational behavior is reviewed and suggestions are provided regarding how this theory can be used in conjunction with attribution theory, sensemaking and sensegiving, impression management, and social identity theory to further research in organization studies.
Do CSR Activities Influence Cash Holding Policy in European Countries? Mhadhbi, Feker
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1043

Abstract

The purpose of this article is to check whether socially responsible activities influence the cash holding policy in European companies. Using a sample of 1,352 European companies during 2006-2015, we find that companies with good social performance hold less cash than companies with lower social performance. We also found that in European countries that guarantee good investor protection, CRS companies accumulate less cash. Taking into account the legal origin of the countries, we have noticed that socially successful companies operating in common law are less likely to hold high cash levels. These resuslts suggest that in the presence of good environment that ensures good investor protection, the negative effect of CSR activities on the level of cash holding is accentuated.
Management Accounting Research Lasyoud, Alhashmi Aboubaker; Awopetu, Lawrence
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1351

Abstract

It is this paper’s objective to determine the concerns related to theories and methodologies that underpin the study of management accounting. The literature on management accounting includes various theories and methodologies followed by many researchers in this field of research. A review is done on prominent theories used by the management accounting field. The paper presents the frameworks utilized to classify these theories. Each theory is explained and its related criticism is presented to highlight the applicability of these theories in providing the required results when used as a base for research methodology in management accounting. The paper also reviews frameworks followed by previous studies on accounting research including Burrell and Morgan’s (1979) framework and Laughlin’s (1995) Middle-Range Thinking Approach. Although the framework by Burrell and Morgan is widely used for the classification of theories, some scholars criticized this framework. The framework developed by Laughlin (1995) is beneficial for categorizing accounting research and selecting a proper methodology for research studies in accounting. Even though Laughlin’s Middle-Range Thinking Approach has better practicality compared to the framework of Burrell and Morgan, the researchers found a limitation in his framework.
The Impact of Distributive Justice Perceptions on Alternative Work Arrangement Participation Intentions in Public Accounting McGowan, Josh; Knight, Margaret; Frazier, M. Lance
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1172

Abstract

Turnover and staffing issues are consistently ranked among public accounting firms' most critical issues, but the post-COVID-19 work environment adds new and unique challenges. Now that employees have experienced remote work, many do not want to return to the office. However, if employees do not believe they can be successful using a flexible work arrangement at their current firm, they may go elsewhere. The need for successful flexible work programs is exacerbated by the declining interest in the accounting profession, which is increasing the accounting labor shortage and making competition for talent even greater. Accounting firms need to understand what factors impact an employee’s decision to participate in an alternative work arrangement (AWA). This study explores factors that impact AWA participation intentions using organizational justice perceptions. Using a sample of 135 public accountants, distributive justice perceptions surrounding AWAs were found to be positively related to AWA participation intentions. This finding extends the current AWA literature and provides valuable information to public accounting firms. This result informs firm leaders about the importance of equitable career outcomes when employees are considering AWAs. Firms can leverage this insight to ensure performance evaluation metrics focus on specific, measurable employee outputs, which should help ensure that work-related outcomes are consistent between employees regardless of their work arrangement.
Supply Chain Model for Three-Echelon Supply Chain for Perishable Products Oberoi, Sarbjit Singh; Tripathy, Bibhuti Bhusan
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1004

Abstract

This paper proposed three echelon supply chain models. In this study, we have considered that after production, the manufacturer supplies the perishable items to the supplier, and then the retailer receives the product from the supplier for sale to the customers. The retailer assumes the customer’s seasonal demand along with the supplier’s uncertain lead time. In this model, the product expiration date is also considered. The model helps the complete supply stakeholders to optimize their profits by managing optimal inventory.
Earnings Management by Firms in the SEC’s Pilot Program Hua, Meiying; Skomra, Justyna; Alam, Pervaiz
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1073

Abstract

Purpose: Using a sample of firms selected in a pilot program of the SEC Regulation SHO, we investigate whether managers make trade-off decisions between accrual-based earnings management and real activities manipulation over the period 2000-2015.Design/methodology/approach: Real activities manipulation is computed based on Roychowdhury (2006), and discretionary accruals are measured by modified Jones (1991) model. To examine trade-off decisions, we follow models developed by Zang (2012). Findings: We find that managers of pilot firms do not make strong sequential decisions about the use of accrual-based earnings management (ABEM) versus real activities earnings management (RAEM) and their decisions are not fully dependent on the relative costliness of earnings management.Originality: While prior studies provide evidence on short-selling firms and accrual management, no prior study has examined trade-off decisions between RAEM and ABEM for pilot firms, particularly during the pilot program.
A Pilot Empirical Study of “Intra-firm Boilerplate” CAM Reporting – DOW 30 Companies SLAVIN, NATHAN S; Fang, Jianing
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1140

Abstract

On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) promulgated the new auditing standard AS 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This new standard significantly expands the auditor’s report by requiring the inclusion of critical audit matters (CAMs) in an unqualified opinion. The primary objective of this paper is to examine whether the auditors were using an “intra-firm boilerplate” practice in CAM reporting. We analyzed the 10-Ks filed by the DOW 30 companies during the two-year fiscal periods of 2019 and 2020 by comparing the related CAMs. To run the binomial test on SPSS, we coded the relevant qualitative data in our data sheet before operationalizing them into the required binary format. Our empirical data indicate that most of the CAMs reported in fiscal year 2020 were either on new audit topics or with significant modifications in comparison to 2019. However, a substantial number (38%) of the CAMs reported in fiscal year 2020 were virtually the same as in fiscal year 2019. Our empirical results support former SEC chairperson Jay Clayton’s concern on “boilerplate” practice in CAM reporting.
National Culture and Accounting Conservatism Elbayoumi, Ahmed Fouad; Eljilany, Somya Mohamed; Hegazy, Ibrahim Raslan
Journal of Accounting, Business and Management (JABM) Vol 31 No 2 (2024): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v31i2.1075

Abstract

We test whether Hofstede (1980) cultural dimensions affect accounting conservatism in the banking sector. Our sample is 3593 banks-year observations from four countries. We find significant positive effect of uncertainty avoidance and power distance on accounting conservatism and a significant negative effect of individualism and masculinity on accounting conservatism. We robust our findings using cultural dimensions of House et al. (2004). We contribute to the literature as follows. First; we focus on the banking sector that has been marginalized by many researchers. Second; we cover the most recent period from 2013 to 2020. Third; we found new evidences of the significant relationships between the four dimensions of Hofstede (1980) and accounting conservatism in the banking sector. Fourth; the random effect method for panel data for regression is used in this study to control fixed years effect which enabled us to explain the role of culture in accounting conservatism.

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