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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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The Realities of Auditor's Independence and Objectivity M. Krishna Moorthy; A. Seetharaman; A. S. Saravanan
Journal of Accounting, Business and Management (JABM) Vol 17 No 1 (2010): April
Publisher : STIE Malangkucecwara

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Abstract

This study looks at the issue of the auditors independence to gauge whether their independence is a fact or a mere fiction? Due to the controversial fall of Enron and accounting giant Arthur Andersen, the auditing profession has been looked down upon and auditors reputation is going down day by day. In situations when the management is true and honest, the relationship between the management and the auditor is more collaborative and the auditor can complete the assignment to his/her satisfaction. However, in some situations, the relationship between the auditors and the management may be antagonistic and anecdotal evidence suggests that, in such situations, client pressure on auditors may constitute a threat to their independence and objectivity. Understanding how client preferences impact audit judgments is also important because such preferences may lead an auditor to accept an inappropriate accounting treatment. A client preference communicated earlier in the evaluation process may prevent the auditor from giving an unbiased assessment. As auditors anticipate and justify their judgements to others, they look for evidence to support the client preference or to refute it.
Drivers of Option Liquidity: Evidence from India Sanjay Sehgal; Vijaykumar N
Journal of Accounting, Business and Management (JABM) Vol 15 No 2 (2008): October
Publisher : STIE Malangkucecwara

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Abstract

The financial derivatives market in India has a more recent origin compared to the stock market. In this paper we investigate the relationship between the stock market characteristics and option market liquidity using daily data for equity options and underlying stocks in the Indian context. We find that while option liquidity proxies (options contract volume in terms of numbers and rupee value) are positively related with stock price, stock liquidity and stock return volatility; it is inversely related to uncertainty in the information environment measured by company size. We also find evidence for day of the month effect for at least one year of the study. We get consistent results with both the measures of option liquidity (options contract volume in terms of numbers and rupee value) as well as for different option types (call and put options). The findings are in the conformity with those for developed markets and shall be useful for institutional investors who actively trade in the options market owing to lower transaction cost, leverage advantage and short sale restrictions on the underlying stocks.
Homeowning Motivation in Malaysia Walter Tan Teck Hong
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
Publisher : STIE Malangkucecwara

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Abstract

The residential property industry, which had grown rapidly in the 1980s, however, encountered overhang problems recently. Overhang of residential units has been getting worse and therefore, precautionary measures must be taken by the housing developers before it leads to a property glut. In order to address property overhang in the country, housing developers must recognize the importance of orienting their activities to consider how and why households are motivated to home owning. Factor analysis of the 25 questions was used to support the grouping of these questions into a smaller number of factors. Factors were used as constructs of the motivation of homeownership. The results conclude that Malaysian householders are motivated to become homeowners because they expect home owning will improve the home environment in which a child lives, improve neighborhood stability through higher properties maintenance and improvement, and longer tenure, and improve social capital and local amenities investments in the neighborhood. The motivation of home owning is crucial to housing developers as they have to be cautious before undertaking any new project. Housing developers should know what the market really wants and plan their products to take cognizance of the changing lifestyles of Malaysians.
A Processual Approach towards Studying Management Accounting Change Hassan Yazdifar; Davood Askarany; Ahmad Nasseri; Mohammad Ali Moradi
Journal of Accounting, Business and Management (JABM) Vol 19 No 2 (2012): October
Publisher : STIE Malangkucecwara

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Abstract

The issue of organizational change has assumed central importance in business and management related research during the last two decades. Management accounting is no exception. Change in management accounting systems and techniques, the roles of accountants in business and, more generally, change in the shape of the finance function have particularly been the subjects of much debate in recent decades. This paper reviews two prominent approaches to change namely planned and processual approaches and concludes that a processual approach provides a richer and more enhanced understandings of management accounting change.
Trade Credit Supply: An Empirical Investigation of Companies Level Data Salima Paul; Nick Wilson
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

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Abstract

Trade credit is an important economic phenomenon and a variety of theories have been put forward to explain the decision firms make on credit extension. This paper reports an empirical investigation of a number of aspects of trade credit supply decisions which aims to test these theories using a rich level dataset from a survey of 355 UK companies. Multivariate models of trade credit supply are developed to explore aspects of the characteristics that drive trade credit extension decisions. Our results suggest that trade credit supply is a set of subtle and complex motivations over and above those predicted by standard theory. In particular, trade credit extension can be used as a many-faced marketing/relationship management tool and/or as a means of signalling information to the market or to specific buyers about the firm, its products and future prospects/commitment. Much of credit extension can be seen as customer focused, encouraging frequent purchasers which offer the potential for relationship development, for example, or accommodating customers demand for credit to help finance their production period. The requirements/bargaining power of large customers can influence a firm to extend more credit. Firms will vary terms in anticipation of capturing new business, to attract specific customers and in order to achieve specific marketing aims.
Quality of Marketing Research: A Citation Analysis Mohammadreza Haji-Basri; Ahmad Abareshi
Journal of Accounting, Business and Management (JABM) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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Abstract

This paper examines the extant research in marketing discipline by conducting a bibliometric study of the articles published in three leading marketing journals of over the period between 2000 and 2010. The focus of this paper is two fold: a). using an approach of combining content analysis and citation analysis on a sample of 1534 articles this paper investigates the impact of research method and research theme on the quality of the articles published in three marketing journals, and b). using a descriptive analysis this paper examines the current and future direction of the marketing practice. Regression analysis reveals that empirical research with field data along with consumer behaviour are more likely to be cited within and outside of marketing discipline. The results also reveal the research trends of the marketing research. The findings of this study can be used as the direction of marketing practice by researchers, editors, and reviewers.
Investment, Earnings Management and Equity-based Compensation Chunwei Xian; Hong Chen; Asel Moldousupova
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
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Abstract

This study investigates the moderating effect of equity-based compensation incentives on the relationship between earnings management and investment. Previous studies have shown that there is a significant positive relationship between earnings management and investment decision making. Although investment opportunities signal high growth of firms, it is not a good indicator for these high-investment firms also have a high degree of earnings management. Based on agency theory, equity-based compensation can align the interests between shareholders and managers. It is possible that equity incentives may encourage optimal investment decisions by restraining earning management. We hypothesize that equity-based pay will decrease the degree of earnings management that is related to investment. We run OLS regressions of the interaction of equity-based compensation and investment on discretionary accruals by using the databases from COMPUSTAT and ExecuComp. We find that earnings management is less related to investment when the CEOs have been granted a large portion of equity-based pay. Equity-based compensation incentives can, then, decrease the tendency for earnings management and improve the efficiency of investment decision making. In addition, we find evidence that one of the components of equity-based compensation, stock options, positively affects the relation between earnings management and investment decision making. In contrast, the other component of equity-based compensation, restricted stock, has no significant influence on earnings management and investment. These results demonstrate that the stock options of executive compensation have a stronger moderating effect than the restricted stock of executive compensation on the relationship between earnings management and investment.
A Practice Based Approach to Complex Organisational Change Nazila Razi; Elizabeth More
Journal of Accounting, Business and Management (JABM) Vol 24 No 2 (2017): October
Publisher : STIE Malangkucecwara

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Abstract

This research takes a practice-based approach to examine the formation of integration networks after an acquisition. Drawing on the central principle of agency given to non-human actors in Latour’s (2005) performative theory human and nonhuman actors such as financial reports were traced to investigate how these coalesce in the formation and sustaining of a punctualized post-acquisition integration network.
HRM Practices in Insurance Companies: A Case Study of Bangladesh Mohammad Nazim Uddin
Journal of Accounting, Business and Management (JABM) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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Abstract

The importance of HR has been well recognized in business organization for the productivity and quality management of the concerned. The main purpose of the study is to examine the existing HRM practices in insurance sector of Bangladesh. The study has used the structural questionnaire for primary data that includes various dimensions on HRM. The study has also used secondary data relevant to articles, journals, books, and conference papers for theoretical development. In order to validate the findings, the necessary statistical measures include 5 point Likert scale, mean, and rank are used in the study. The study revealed that the present HRM in insurance sector has made some substantial problems that hinder the job satisfaction and productivity of insurance organization in Bangladesh. These results of the study could be useful for national entrepreneur of insurance business, regulator body of insurance organization, and policy makers that seek to improve the productivity and quality as they suggest the need for implementation of simulative policies for the development of insurance industry.
The Discrepancy Effect of Strategy, Environment, Size and Centralization on Budgetary Characteristics Majdy Zuriekat; Husam Abu Khadra; Nidal Alramahi
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
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Abstract

Budget is a form of organizational control that has always popularity over decades. However, there has been limited research that studied the characteristics of budgets in Jordanian settings in general and the service sector in particular. To advance our knowledge of the characteristics of budgets (i.e. budgetary practices and budgetary usage), this study examines the relationship between two aspects of business strategy (cost leadership and differentiation), environmental unpredictability, organization size, and centralization and the characteristics of budgets on a sample of Jordanian Banks and Insurance Companies. The results using confirmatory factor analysis (CFA) and multiple regression indicate that cost leadership strategy, environmental unpredictability and organization size have significant influence on budgetary system characteristics (i.e. practices and usage). This paper adds to the growing knowledge on budgetary system characteristics in contingency framework relationships.

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