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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 287 Documents
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Accounting Profession and Evolution of Standard Setting in Iran Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

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Abstract

This article is an assessment of the Iranian accounting profession development and standards setting over the past 30 years. The focus of this article is standard setting development after 1979 Islamic Revolution of Iran. Iran Audit Organisation (IAO) established in 1987 by law to provide government financial services and set national accounting and auditing standards. In 1993 when the law of using accounting services of expert accountant as official tax accounts was approved, standard setting process sped up. As it was recommended by this law, the Ministry of Economic Affairs and Finance of Iran founded the Iranian Association of Certified Public Accountants (IACPA) as the first semi-private professional accounting society in 2001. Standard Board of IAO had introduced, 37 accounting and 33 auditing standards to the end of 2005. This board takes some steps to harmonize of National Accounting Standards (NASs) with International Accounting Standards (IASs).
The Role of Business Process Reengineering (BPR) in Reducing Costs Mohammad Yasin Al Rahahleh
Journal of Accounting, Business and Management (JABM) Vol 17 No 2 (2010): October
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Abstract

This study aimed at describing the impact and role of re-engineering processes in reducing costs of production, of the production process and post-production, and their impact on decisions made on cost. The descriptive analytical approach was followed. Data was collected through a questionnaire that measures the concept of re-engineering processes and the relationship of its application to reducing costs. The studys population incorporated 100 companies that participated in the, Award of King Abdullah II Center for Excellence. The study found that the use of re-engineering processes brings down the costs of inputs and the production process and the costs of post-production process. This eventually reduces overall costs, though not to a large degree. This method has had radical changes on the companies that apply re-engineering in all aspects of technical, economic, administrative and accounting aspects and that exclude unnecessary activities. The study recommends that companies adopt the re-engineering approach because of its benefits, especially in reducing the costs, which in turn leads to further benefits. It should be handled form the accounting perspective, which requires the development of accounting systems to attain the required benefits.
Empirical Analysis of Factors Influencing Use of Internet on Ships A. S. Saravanan; Jayalakshmy Ramachandran; A. Seetharaman; Karripur Nanda Kumar; Kailash C. Joshi
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.887 KB) | DOI: 10.31966/jabminternational.v1i25.328

Abstract

The purpose of this study was to evaluate the factors influencing the emergence of internet on ships and the resultant cost. Data collected from 255 respondents, mainly seafarers (captain and officers) and shore- based ship managers revealed that emergence of the internet on ships is influenced by perceived usefulness, organisation readiness, external pressure and technology penetration. It is also witnessed that cost of internet on ships has an effect on the penetration of the internet and new technology. The emergence of the internet on ships provides an effective communication link with all stakeholders of the ship, enhances safety and security with real time data on cargo, incidents, piracy, terrorism and weather conditions. It facilitates timely delivery of stores and spare parts for ship repairs and maintenance, thus providing immense satisfaction to all stakeholders. It thus has a significant impact on the industry.
Enterprise Wide Systems: Universalistic or Contingent Solutions? Marcela Porporato; Sandra Scott
Journal of Accounting, Business and Management (JABM) Vol 21 No 2 (2014): October
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Abstract

This paper explores whether the adoption of an enterprise wide system (EWS) is aligned with universalistic or contingent perspectives of management control system (MCS) design literature. It offers a schematic organization of the literature review on MCS design from a universalistic and contingent perspective. It considers recent adoptions of a well known EWS, discussing whether these adoptions exemplify a contingent or universalistic view of MCS. The evaluation of EWS adoptions is based on unstructured interviews with managers, EWS consultants and external accounting professionals. Interview findings suggest that although EWS are conceived as more flexible contingent systems, in practice they seem not to be. Interviewees highlighted the continuing tension between stakeholders who favour more contingent solutions (managers), and those who favour universalistic ones (consultants). The study contributes to the literature by organizing relevant work in the field around just two views of MCS (universalistic and contingent) to help to explain the alternatives a firm faces when adopting an EWS. Research conclusions must be considered preliminary as they are based on a limited sample of interviewees, identified through a snowball sampling technique. Next steps will involve larger samples, structured interviews and quantitative surveys within a longitudinal field study.
Abnormal Returns of Bank Stocks and Their Factor-Analyzed Determinants F. F. Cheng; M. Ariff
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
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Abstract

There is strong evidence that the earnings response coefficients are highly significant in several investigations over 40-years on the relation between abnormal returns of stocks and accounting earnings. Attempts to include non-earnings accounting variables in such research have led to mixed results. This paper takes a new approach using factor analysis to identify potential bank-relevant factors to examine if these factors in addition to earnings are also correlated with abnormal returns of bank shares. Factor analysis is used to reduce 21 accounting and financial ratios into four factors, which were then input in the regressions. The results show high R-square in the regression between abnormal returns and (a) earnings change factor, which indicates a better fit than in studies of non-banks on the earning-to-price relation. Further evidence found is that (b) credit risk factor has significant information content beyond earnings change in the regression with abnormal returns of bank shares. The other two factors are not found to be significant.
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
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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
Auditors' Opinions, Discretionary Accruals and Financial Risk: Evidence from Jordan Ali A. Al-Thuneibat; Tawfiq H. Abdel-Jalil
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
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Abstract

This study aims at providing evidence concerning the relationship between auditors' opinions, discretionary accruals and financial risk in Jordan. Multiple Regression and Multinominal Logit models were used to test the hypothesis. These models were applied on financial information about discretionary accruals, financial leverage, earnings volatility and auditors' opinions of all Jordanian companies in both industrial and service sectors listed in Amman Bourse (AB) during the period 2002 -2006. The findings of the study showed that there is no significant influence of auditors opinions over discretionary accruals, and there is no significant effect for earnings volatility over the relationship between auditors opinion and discretionary accruals, but there is a significant influence of financial leverage over this relationship. The findings also showed that there is no significant influence of discretionary accruals over auditors opinion, and there is no significant effect for earnings volatility and financial leverage over this relationship. On the basis of the above conclusions, the researchers would recommend that there is an urgent need to improve audit quality in Jordan and enhance the importance of audited financial statements in decision making. Improving audit quality requires a strong regulating system of the audit profession in order to provide a strong mechanism of monitoring the audit firms and the work of the auditors The originality of the study stems from the fact that it provides us with first hand evidence from Jordan as a developing country, about the relationship between auditors' opinions, discretionary accruals and financial risk.
Expectation Gap: Do Companies Disclose What Users Need in Iran? Soheila Mirshekary
Journal of Accounting, Business and Management (JABM) Vol 12 No 2 (2005): October
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Abstract

This paper reports the results of two empirical research studies including the needs and requirements of the users of financial reports and the current corporate financial disclosure practices in Iran. It uses the results of two separate surveys and compares users perceptions about the information items which are currently disclosed in Iranian corporate annual reports with the current corporate disclosures by Iranian companies listed on TSE. To discover to what extent the Iranian financial practices disclose users expectations, Spearman Rank correlation coefficients were used to compare the mean rank of user group perception and the mean rank of actual disclosure for each section of annual reports and overall disclosure separately. This research investigates informational efficiency and determines the extent of financial disclosure by a set of Iranian corporations and compares this to the level desired by different users. The objective of this survey is to find the degree of consensus between actual disclosure and users information needs
Strategy and Management Accounting Practices Alignment and Its Effect on Organizational Performance Sherine Farouk Abdel Al; John D. McLellan
Journal of Accounting, Business and Management (JABM) Vol 20 No 1 (2013): April
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Abstract

Purpose - We study the effect on performance by the degree of fit between the various management accounting practices that an organization employs and the strategy pursued by that organization. It is postulated that, The more that the management accounting practices adopted by an organization are aligned with strategic objectives of that organization, the greater the business performance. Design/methodology/approach - Two hundred and fifteen manufacturing companies are studied. Data was collected through a four part structured questionnaire relating to a firm's characteristics, the adoption of 42 management accounting practices, the firm's strategic priorities and the organization's overall performance. Findings - This study provides empirical data in support of contingency theory's central proposition that organizational performance depends on the fit between organizational context and structure. If an organization has a good alignment between management accounting practices and strategy employed, this fit has both a positive and significant affect on operational performance. Prior research studies (Govindarajan, 1988; Kathuria and Porth 2003 and Jermias and Gani, 2004) have argued that the fit between management accounting practices and strategic priorities will have a positive relationship on performance. That argument is supported by the results of this research. Research implications - Management accounting practices do not differ from one industry to another, but rather from one strategy to another. Therefore, the type of industry does not have an impact on the type of management accounting practices adopted; it is the type of strategy that must be supported with specific management accounting practices that has an impact on performance. Practical implications - The findings of this study should increase the understanding of how different strategic priorities require different organizational configurations to affect positively the performance of manufacturing organizations.
University Students Perceptions on Entrepreneurship: Commerce Students Attitudes at Lincoln University Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
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Abstract

New Zealand is considered the world's top exporter of entrepreneurs and one of three countries with the highest Total Early-Stage Activity (TEA) and Firm Entrepreneurial Activity (FEA) among the 40 countries that Global Entrepreneurship Monitor (GEM) has studied in 2003 (Unitec, 2003-04). It is the responsibility of countrys educational system to sustain such a position through an entrepreneur focused curriculum. Student attitudes and perceptions influence university entrepreneurship education and the promotion of entrepreneurship within New Zealand. Documented research on the attitudes and feelings of university students toward entrepreneurship in New Zealand is rare. This research examines the attitudes of Lincoln University commerce students toward entrepreneurial behaviour factors and the importance of university education to their future entrepreneurial career.

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