cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nevi Danila
Contact Email
nevida@staff.stie-mce.ac.id
Phone
-
Journal Mail Official
nevida@staff.stie-mce.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
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
 11   12   13   14   15 
Macroeconomic Variables and Financial Distress Dah-Kwei Liou; MalcolmMalcolm Smith Malcolm Smith
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A number of authors have suggested that macroeconomic factors impact significantly on the incidence of financial distress, and subsequently on corporate failure. However, macroeconomic factors rarely, if ever, appear as variables in predictive models seeking to identify distress and failure; the modellers generally suggest that the impact of macroeconomic factors has already been accounted for by financial ratio variables. This paper reports on a systematic study of this area, by examining the relationship between corporate failure and macroeconomic factors for UK manufacturing industry, to identify the most significant variables and to evaluate their usefulness in a predictive context. The outcomes of the study suggest that several macroeconomic variables are closely associated with failure, and have predictive value in specifying the relationship between financial distress and eventual failure.
Compliance with IAS/IFRS and its Determinants: A Meta-Analysis Khaled Samaha; Hichem Khlif; Khaled Dahawy
Journal of Accounting, Business and Management (JABM) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.412 KB)

Abstract

The objective of this paper is to meta-analyze a set of 1? empirical papers dealing with the determinants of the degree of compliance with IASXIPRS standards. We consider firm size (proxy for agency theory), profitability [proxy for signaling theory), leverage (proxy for agency and signaling theories), auditor (proxy signaling theory), internationality (proxy for capital need theory), and ownership diffusion (proxy for agency theory). Our results provide evidence that firm size, auditor type, multi~ nationality, profitability and ownership dispersion have a positive effect on IASXIFRS compliance. Compliance with IAS/IFRS in emerging markets is suongly associated vnth firm size, auditor type, leverage, profitability and ownership dispersion. Given the low disclosure envnonment, weak investors’ protection and capital external need prevailing in these contexts; these factors are likely to enhance corporate reporting policy. -Managers comply seriously with LAS/IFRS in developing countries to reduce agency costs, signal a higher financial statements’ credibility and get more easily external finance from financial institutions. Compliance with IASXIPRS in developed countries is associated with corporate size, audit firm size and muiti-nationality. In addition, investor protection level also moderates the association between corporate characteristics and compliance IAS/IFRS. For instance, in low investor protection settings, corporate size and profitability are more associated with LAS/IFRS compliance, while audit firm size, leverage and multi-nationa.lity increase the degree of compliance with IAS/IPRS in countries characterized by high protection level. The finding:-: emphasize the need to explicitly consider the legal and institutional setting when one analyzes the effect of corporate characteristics on IASXIFRS compliance.
Quality and Quantity of Corporate Disclosure by NZ Listed Companies after Implementing IASs and IFRSs Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The main objective of International harmonisation and more recent accounting standard convergence is the enhancement of quality and quantity of financial accounting reporting internationally and locally. To assess the determinants and consequences of heterogeneity in corporate disclosure following international harmonisation/ convergence, this paper compares prior and posts mandatory adaptation of IASs and IFRSs in the New Zealand (NZ) listed environment. NZ has formally adopted International Accounting Standards (IASs) from the beginning of 2007 while voluntary adoption has been in place from bout 2003. This paper investigates the effect of the IASs and IFRSs on the quality and quantity of financial reporting by NZ listed companies when classified by dependent variables of size, industry, profitability, sustainable growth rate, international listing status and auditor type. In particular this paper examines whether applying the IASs and IFRSs have enhanced accounting disclosure of financial, non-financial, and strategic information provided by NZ listed companies.
Gain-Sharing in outsourcing relationships: A proposed model Reinaldo Guerreiroa; Surendra Agrawal; Carlos Alberto Pereiraa
Journal of Accounting, Business and Management (JABM) Vol 12 No 2 (2005): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is concerned with the outsourcing relationship between business providers and business customers of information technology services. Companies usually adopt one of three methods in determining the price of outsourced services: fixed price, cost-plus or gain-sharing. Gain-sharing arrangement is quite popular, but is difficult to negotiate and monitor. Such a contract requires measurement of gains and their allocation among the two parties. The present paper proposes a model of gain-sharing which is based on the principles of activity-based costing (ABC). The motivation for the development of this model comes from a case study in which the problem of gain-sharing emerges in the relationship between two large-scale international companies that operate in Brazil. The model proposed in this paper would divide activities and their costs in several categories using the principles of ABC, particularly unit level, batch level and product level. The total contract cost would include some planned unused capacity to provide for fluctuations in the demand of service by the service receiver. A gain may arise for two reasons: (a) a reduction in the cost of unused capacity because of an increase in the total service demanded by the service receiver; and (b) a reduction in the costs actually incurred by service provider. The outsourcing contract should provide for an allocation of these gains among the two parties. It is suggested that for (a) a major part should be allocated to the service receiver, while for (b) a major part should go to the service provider. The adoption of the proposed model should lead to an arrangement that is considered to be more satisfactory by both parties. It is expected to provide more accurate estimation and computation of costs at various volume levels, and to a more transparent allocation of any gains. The service provider will also get some guidance with respect to resources that it should earmark for the contract. It is hoped that the model would be carefully examined by academicians and would be considered by companies when entering into an outsourcing contract.
Comprehensive Evaluation of Jordanian Companies� Performance A Sequential Explanatory Study Hamzah Al-Mawali Seif; Obeid Al-Shbiel
Journal of Accounting, Business and Management (JABM) Vol 20 No 1 (2013): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide comprehensive evaluation of Jordanian service companies' performance by applying mixed methodology, specifically, sequential explanatory approach. The study consist of two many phases; in the first phase, quantitative data obtain from 98 responses from top management of all service companies listed on Amman Stock Exchange (ASE). The results of quantitative phase indicated that all performance dimensions scored mean values above the midpoint score on a 7-point Likert scale measurement. Financial performance scored the highest level, market performance was rated second highest, followed by customer-based performance, which was rated the lowest mean value. The results of the current study drew conclusions regarding the financial and nonfinancial performance of Jordanian services companies that had contributed to the existing research. The second phase was aimed at validating the quantitative results by seven semi structured interviews. The results from the interviews confirmed and explained the results obtained from the quantitative analysis done in the first phase. Academics and practitioners should note the factors which affecting the level of organizational performance in context of Jordan.
Pick, Mix or Match? A Discussion of Theories for Management Accounting Research Maleen Z. Gong; Michael S. C. Tse
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper presents a review on applications of four types of theories for management accounting (MA) research (contingency theory, agency theory, sociological theories and psychological theories) and comments on prospects of combining multiple theories in future MA research. Based on a review of studies that adopted the four types of theories, the authors argue that multiple theories can be applied jointly in future research to enrich our understandings on MA practices from multiple perspectives. However, theories should maintain their distinctiveness in their applications. Blending multiple theories into a single all-purpose theory can be counterproductive due to loss of explanatory power.
The Multiplicative Effects of Personality Dimensions on Creative Behavior among Indonesian Radio Station Managers Nugroho J. Setiadi; Anees Janee Ali; Rehana Aafaqi
Journal of Accounting, Business and Management (JABM) Vol 17 No 2 (2010): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The main purpose of the article is to increase understanding in evidence the multiplicative effects of personality dimensions on creativity. Using five-factor inventory (NEO-FFI) as input model of individuals creativity, the authors identified that among personality dimensions are synergistically related to creative performance. Among a sample of 283 Indonesian radio station managers, the authors hypothesized and found that some personality dimensions were significantly related to creative performance. The important findings also showed that Conscientiousness and Neuroticism have played a role synergistically to interact with other personality dimensions to predict highly creative performance.
Impact of Differences in Activities of Kuwaiti Companies on their Attitudes towards the Use of Services of Foreign Auditors Nabi Alduwaila; Mokhtar M.; Metwally Metwally
Journal of Accounting, Business and Management (JABM) Vol 15 No 2 (2008): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A survey covering a random sample of 385 companies in the State of Kuwait was conducted in the state of Kuwait during the months of September-November 2006 to gather their attitudes towards using of services of foreign auditors. The technique of factor analysis was used to model the preference of companies for various strategies. Factor scores were used as predictive variables in a multiple discriminant analysis to find out whether there are any significant differences in the activities of companies towards their attitudes in their using of services of foreign auditors. The statistical results suggest that there is a significant discrimination between the attitudes of Kuwaiti companies towards the importance of services of foreign auditors in the areas of reputation, performance, operation facilities and growth. Kuwaiti companies operating in the Agriculture, Mining and Quarrying Sectors would seem to be using services of foreign auditors under the impression that these services assist them in achieving high rates of growth. Kuwaiti Banks, Finance and Insurance companies would seem to be using services of foreign auditors under the impression that these services assist them in achieving high reputation. Kuwaiti companies in the industrial sector use services of foreign auditors not for the purpose of achieving a high reputation but under the impression that most importantly these services offer them operation facilities. Kuwaiti companies in the service sector use services of foreign auditors under the impression that most importantly, these services assist them achieving a high Performance.
The Implementation of TQM in the Qatari Healthcare Sector Salaheldin Ismail Salaheldin; Banan A. Mukhalalati
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the implementation of the Total Quality Management (TQM) philosophy in the healthcare sector in a developing nation, i.e. Qatar, in an attempt to determine the most implemented TQM initiatives, the level of understanding and knowledge of TQM and the critical success factors of TQM implementation. Our findings indicated that there is a common understanding between managers about the significance of top management support, employee training and involvement in the TQM implementation; this finding is consistent with earlier studies. Moreover, this study demonstrated the vital role of the supplier in supporting quality improvement that is different between the public and the private sectors. Some theoretical and managerial implications and suggestions for future research are also provided.
Predicting Taxpayers? Intentions of Adopting Electronic Tax-Filing (E-Filing) in Malaysia Tan Teck Hong; Foo Yin-Fah
Journal of Accounting, Business and Management (JABM) Vol 19 No 2 (2012): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this paper is to examine the relative importance of adoption determinants, as defined by effort expectancy, performance expectancy, perceived risk, personal innovativeness, web self-efficacy and social influences in predicting intention to use e-filing in Malaysia. The results showed that the usefulness and ease of use of the e-filing system, social referents? opinion relating to e-filing and high control in the ability to use web site were statistically significant determinants of tax e-filing adoption. The Inland Revenue Board (IRB) should continue to raise the awareness of uninformed and inexperienced users to use e-filing through education, which would in turn push taxpayers to file their tax returns electronically.

Page 13 of 29 | Total Record : 287

 11   12   13   14   15 

Filter by Year

2005 2025


Reset
Filter By Issues
All Issue Vol 32 No 2 (2025): October Vol 32 No 1 (2025): April Vol 32 No 1 (2024): Special Issue Vol 31 No 2 (2024): October Vol 31 No 1 (2024): April Vol 30 No 2 (2023): October Vol 30 No 1 (2023): April Vol 29 No 2 (2022): October Vol 29 No 1 (2022): April Vol 28 No 2 (2021): October Vol 28 No 1 (2021): April Vol 27 No 2 (2020): October Vol 27 No 1 (2020): April Vol 26 No 01 (2019): April Vol 26 No 01 (2019): April Vol 26 No 2 (2019): October Vol 25 No 2 (2018): October Vol 25 No 2 (2018): October Vol 25 No 1 (2018): April Vol 1 No 25 (2018): April Vol 24 No 2 (2017): October Vol 24 No 2 (2017): October Vol 24 No 1 (2017): April Vol 23 No 2 (2016): Oktober Vol 23 No 1 (2016): April Vol 23 No 1 (2016): April Vol 22 No 2 (2015): Oktober Vol 22 No 2 (2015): Oktober Vol 22 No 1 (2015): April Vol 22 No 1 (2015): April Vol 21 No 2 (2014): October Vol 21 No 2 (2014): October Vol 21 No 1 (2014): April Vol 21 No 1 (2014): April Vol 20 No 2 (2013): October Vol 20 No 2 (2013): October Vol 20 No 1 (2013): April Vol 20 No 1 (2013): April Vol 19 No 2 (2012): October Vol 19 No 2 (2012): October Vol 19 No 1 (2012): April Vol 19 No 1 (2012): April Vol 18 No 2 (2011): October Vol 18 No 2 (2011): October Vol 18 No 1 (2011): April Vol 18 No 1 (2011): April Vol 17 No 2 (2010): October Vol 17 No 2 (2010): October Vol 17 No 1 (2010): April Vol 17 No 1 (2010): April Vol 16 No 2 (2009): October Vol 16 No 2 (2009): October Vol 16 No 1 (2009): April Vol 16 No 1 (2009): April Vol 15 No 2 (2008): October Vol 15 No 2 (2008): October Vol 15 No 1 (2008): April Vol 15 No 1 (2008): April Vol 14 No 1 (2007): October Vol 14 No 1 (2007): October Vol 13 No 1 (2006): October Vol 13 No 1 (2006): October Vol 12 No 2 (2005): October Vol 12 No 2 (2005): October Vol 12 No 1 (2005): January More Issue