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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT

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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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Core Competencies in Small Manufacturing Firms a Case Study Md. Mostaque Hussain; Mawdudur Rahman; Muhammed Nurul Alam
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

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A number of researchers have claimed that core competencies are very important factors in the success of the company. According to them, companies should identify their core competencies and use the knowledge to manage the company. In this case study the firm has been viewed from resource-based theory point of view, which builds on assumptions that firms are different because they have different resources. Core competencies can be seen as one of the resources of the firm. This study tries to identify core competencies of a small manufacturing company and find out whether and how competencies can successfully be used in managing a small company

Corporate Characteristics and Corporate Social and Environmental Disclosures Quantity in Nigeria J. O. Odia
Journal of Accounting, Business and Management (JABM) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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The paper examines the impact of corporate characteristics on corporate social and environmental disclosures in Nigeria. It tests whether there were any association between the quantity of social and environmental disclosure and a number of company characteristics used in previous studies by utilizing the annual reports of 174 listed companies in the Nigerian Stuck Exchange. The disclosures index and content analysis method were adopted for the study to gather data for the CSED quantity measures which include: CSED page, number of sentences, proportion of CSED page to total page of annual reports and disclosure index. Using the OLS regression analysis, the results suggest that there are statistically significant association between five variables (profitability, leverage, reputation, research and development and diversification) and the corporate social and environmental disclosures quantity in Nigeria. Specifically corporate reputation was found to be associated with all the measures of CSED quantity. The outcomes of the study support the legitimacy theory.

Investigating Adequacy of Security Controls in Saudi Banking Sector: An Empirical Study Ahmad A. Abu-Musa
Journal of Accounting, Business and Management (JABM) Vol 17 No 1 (2010): April
Publisher : STIE Malangkucecwara

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The objective of this research is to explore the existence and adequacy of implemented security controls of computerized accounting information systems (CAIS) in the Saudi banking sector (SBS). An empirical survey, using a self-administrated questionnaire, was conducted to investigate the opinions of the heads of internal audit departments (HoIAD) and the heads of computer departments (HoCD) in the entire population of the SBS regarding the adequacy of implemented security controls in their banks. The results of study reveal that the vast majority of Saudi banks have adequate CAIS security controls in place. The study provides valuable empirical results in this regard. Some weak points of the security controls were discovered, and accordingly, some recommendations to strengthen the security controls in SBS are suggested. From a practical standpoint, managers, bankers and practitioners alike stand to gain from the findings of this study. The results enable bank managers and practitioners to better secure their CAIS and to champion the security of information technology for the success of their banks.

Effects of Political Consumerism on Consumer Behavior in the U. S. Automobile Market Isaac H. Desta; Brendon Shibley
Journal of Accounting, Business and Management (JABM) Vol 24 No 2 (2017): October
Publisher : STIE Malangkucecwara

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The effects of political consumerism on consumer behavior is not clearly established in the automobile industry despite its growing significance in the United States. Therefore, this paper seeks to illustrate the increasing role of political consumerism in the car industry. To accomplish this goal, the relationship between political affiliations, consumer ratings of vehicles, car preference and purchasing decisions are explored. To this end, a random sample of 104 undergraduate students at Holy Cross College, Notre Dame, Indiana, USA were selected. By using MANOVA and OLS regression statistical models, the paper illustrates that political ideology significantly predicts consumer behavior of this cohort. Specifically, Republicans prefer to buy Ford, rate Ford vehicles higher than Democrats and generally own domestic vehicles. On the other hand, Democrats prefer to buy Toyota, rate Toyota vehicles higher than Republicans and generally own foreign vehicles. However, there is no significant statistical difference between Democrats and Republicans in regards to their perception of the performance of Toyota and Ford cars. Further, personal (student) income reinforces the influence of political ideology on consumer behavior

Training Strategies, Theories and Types Wajdi Milhem; Khalil Abushamsieh; María Nieves Pérez-Aróstegui
Journal of Accounting, Business and Management (JABM) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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This article aims to identify the concept of human resource training and to emphasize strategies, theories and kinds of training. The organizational strategy and training are very essential to show the benefits of using strategic view and perception of training, since by linking this strategy with human resource actively, particularly on training and development, it will contribute to the success and enrichment of the organizations. Training and development are also considered as continuous improving process that should be up to date to face the dynamic changes in workplace and to adopt training as a competitive advantage of the organization. Theories are important in choosing and implementation of training process approach on professional way. In the same time in this article we will focus on training kinds and development of these kinds which including E-learning and learning management system (LMS) as a methods of training delivery.

Capital Structure, Ownership Structure and Corporate Governance of SMEs in Ghana Ibrahim Anyass Ahmed
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

The purpose of this paper is to investigate the relationship between three variables; capital structure, ownership structure and corporate governance. Although these issues have been largely researched, less attention has been focused on small and medium enterprises (SMEs). At the time of this study, evidence was not found for a study analyzing all three variables in relation to SMEs, within the context of a developing country. This current study examines the link between capital structure, ownership structure, and corporate governance. Using an appropriate regression model, the study assesses how governance mechanisms and ownership decisions affect the choice of financing SMEs. The results show a positive relationship for all corporate governance variables except for board size. Ownership structure is found to be positive and significantly related to capital structure. The signs indicated by control variables are those which are in consonance with conventional capital structure literature. Generally, ownership and corporate governance are found to affect the financing mix of SMEs in Ghana.

The Tax Cuts and Jobs Act and the Middle Class Deborah Combs; Brian Nichols
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

This paper explores how the tax cuts and jobs act of 2017 impacts middle-class taxpayers by calculating the tax liability at different levels of income and deductions in 2017 versus 2018. The results confirm the statements supporting the positive effect of the tax change for the middle class. The tax cut and jobs act eliminates personal exemptions, changes the standard deductions at various incomes and family sizes, and lowers marginal tax rates. After providing details of the act, this research examines the definition of the U.S. middle class by using prior research from the Pew Research Center, the United States Census Bureau, and the federal reserve to determine which income levels are attributable to the middle class. Then the tax liability for these income classes is calculated for single and married filing jointly taxpayers in both 2017 and 2018 to determine if the tax cuts and jobs act reduces the tax liability for the middle class. The results show that in almost all scenarios the tax liability in 2018 will be lower than in 2017, regardless of whether standard or itemized deductions are taken. The marriage penalty is no longer applicable, and the new tax act provides a substantial benefit to large families

The Locus of Innovation: A Literature Review Yongliang Stanley Han
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

The most commonly asked question in the research of innovation is: what type of firms can innovate more productively, startups or established firms? A related question is: does the nature of innovation affect the comparative advantages of startups versus established firms? This paper reviews the literature on the locus of innovation from multiple perspectives, including explanations based on organizational capabilities, incentives and agency costs, transaction cost economics, and property rights theory. It seeks to provide an integrative view of the comparative advantages of startups versus established firms when handling innovation. Prior research on the locus of innovation has significant implications not only for the theory of innovation, but also for the theory of the firm. Most notably, integration is primarily motivated by coordination benefits and improved incentives for investment in non-human assets (Williamson, 1985; Grossman & Hart, 1986; and Hart & Moore, 1990). However, integration suffers from weaker incentives to invest in human assets (Holmstrom, 1989).

Comparative Analysis on Corporate Disclosure Practices of Listed Companies in ASEAN-5 after the Adoption of the Renewal Regional Disclosure Standards Nunthapin Chantachaimongkol; Shuwen Chen
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

This study aims to assess and compare the extent of corporate disclosure of the countries that have already implemented the renewal ASEAN disclosure standards with the countries that have not implemented yet. The empirical result indicates that overall picture of corporate disclosure in the ASEAN is in a good progression, with an increasing trend. Then, an independent t-test analysis addresses that the renewal ASEAN disclosure standards could have an effect on the level of corporate disclosure, especially in terms of non-financial and strategic information. But, it has no impacts on financial information. Therefore, it can be concluded that the regional disclosure standards might be one of the supportive factors for enforcing businesses to disclose more corporate information to the public. With this finding, it could alert regional regulators by providing the weaknesses of the current activities related to economic integration and guiding the direction for further development.

Confidence Crisis in the Application of Cloud Computing in the Industrial Companies in Jordan a Field Study Al-Zoubi, Abdullah Mohammed; Al-Masaiid, Ibtissam
Journal of Accounting, Business and Management (JABM) Vol 26 No 01 (2019): April
Publisher : STIE Malangkucecwara

The current study aimed at determining the extent to which the industrial companies in Jordan have a confidence crisis in applying cloud computing. This crisis is divided into three different categories: a confidence crisis in programs and operations, a confidence crisis in service providers and a confidence crisis in the security and protection offered by service providers. In order to achieve the purpose of the research, a questionnaire was designed covering the three areas of confidence crisis. (120) questionnaires were distributed on a stratified random sample of (81) industrial companies in Al Hassan industrial estate in Irbid; (104) valid questionnaires were retrieved. The results of the study show that there is indeed a confidence crisis in the application of cloud computing in the Jordanian industrial companies within the three aforementioned domains. The researchers recommend that the service providers should educate on the cloud computing mechanisms and how the systems, applications and stored data are protected, so as to avoid such a confidence crisis in the industrial companies.

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Home Page

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Contact Name Nevi Danila

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Location Kota malang, Jawa timur INDONESIA

Abstract

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Contact Name
Nevi Danila

Contact Email
nevida@staff.stie-mce.ac.id

Phone
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Journal Mail Official
nevida@staff.stie-mce.ac.id

Editorial Address
-

Location
Kota malang,

Jawa timur

INDONESIA