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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 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.
Impact of Building Information Modelling in achieving Sustainable Efficiency Kavanancheeri, Linsy
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1473

Abstract

This review paper explores into the impact of Building Information Modelling (BIM) implementation on sustainable efficiency within construction projects. It systematically examines BIM’s influence on sustainable project performance, its utilization in construction organizations, and the identification of barriers and enablers affecting the integration of sustainable practices through BIM, with recommendations to overcome these barriers. Methodologically, the review synthesizes extensive literature on BIM in construction field is conducted through systematic searches across databases like Scopus and Google Scholar from 2006 to 2024. The findings reveal BIM’s transformative role in the construction industry’s digital evolution, enhancing collaboration, design clash detection, cost estimation, and scheduling, with promising potential for environmentally conscious design through its integration with sustainable practices. Nonetheless, challenges such as high adoption costs, expertise limitations, and software compatibility hinder widespread BIM implementation, particularly in sustainability-focused projects. The study underscores the immense potential of BIM in supporting sustainability within construction, emphasizing the necessity for guidance, training, modified business models, and collaborative efforts to unlock its full potential. This review bridges the gap between BIM’s potential and practical implementation, providing insights into leveraging BIM for sustainable construction practices, thereby promising a more environmentally conscious future for the construction industry.
Determinants Of Artificial Intelligence Adoption In Accounting Among Malaysia Small And Medium-Sized Enterprises Lim, Tan Kock; Seng, Lee Wei
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1456

Abstract

Malaysia Small and Medium-Sized Enterprises (MSMEs) are still in the early phases of adopting artificial intelligence (AI) to transform manual or conventional processes into ones that are supported by AI technology. Most MSMEs have yet to fully grasp the essence of digitalization as a general movement in corporate strategy and work processes to improve decision-making, boost efficiency, and discover untapped possibilities. The purpose of this research is to examine the determinants of AI adoption in accounting among MSMEs. The independent variables are perceived ease of use, management support, organizational readiness, government support, and external pressure. The dependent variable is AI adoption in accounting among MSMEs. This research applied a quantitative method by using a questionnaire consisting of 24 questions. The study used a convenience sampling method, with a sample size of 200 respondents from MSMEs. A total of 150 samples are valid. The collected data was analyzed using SPSS. The collected information was assessed using demographic descriptive analysis, data descriptive analysis, normality test, validity analysis, reliability test, correlation analysis, and regression analysis. The findings indicated that the adoption of AI in accounting among MSMEs is positively influenced by perceived ease of use, management support, organizational readiness, government support, and external pressure. The results and suggestions will be advantageous for SMEs looking to adopt AI in their accounting functions. Additionally, this research proposes a methodology and framework to assist SMEs owners and management in comprehending the determinants that drive significant AI adoption in accounting.
Household Budgets Among Different Income Groups in Klang Valley Buhari, Al Sarah Alyaa Al; Supian, Kamisah; Abdullah, Sharifah Hilmi Syed
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1468

Abstract

Budgeting is a common approach financial advisors introduce to teach individuals how to manage their expenses. Without budgeting, however, family living expenses may exceed the available income and jeopardise the family's overall financial goals. Financial issues are one of the significant causes of instability among families, especially lowincome earners who live below the usual standard and have an income that can only go for food and housing, making it impossible to satisfy their family's needs and attain goals. This scenario puts low-income families in a problematic state or condition that can be resolved through adequate financial support. This study examines the dynamics of household budgeting practices across various income groups within the Klang Valley region. The study also aims to identify the importance of budget allocation and expenditure priorities among low-income, middle-income, and high-income households. It underscores the crucial role of financial literacy and planning factors in budgeting practices, empowering individuals with the knowledge to manage their finances effectively. Data were collected from 65 tourism industry workers with multiple backgrounds by distributing questionnaires using a convenient sampling approach. The data collected were analysed using the Statistical Package for Social Science (SPSS) software. The findings contribute to a better understanding of how income disparities shape household finances and inform policy interventions to enhance financial resilience and equity within the Klang Valley community.
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.
Augmenting Consumer Acceptance of Robot-Assisted Technologies in Retail Industry: An Interdisciplinary Approach M, Khalufi Nasser Ali
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1451

Abstract

Since they have been incorporated into retail, robots have been discussed more frequently in academic publications and public debate. Customers in retail sector, as well as workers will be resistant to the rising employment of robots as their capabilities increase and they are employed to supplement or replace human labour. "Interdisciplinary" denotes a technique that amalgamates knowledge and methodologies from several academic or professional domains to attain a thorough comprehension of a particular subject or matter. As robots and AI become more common in society, this study examines the public's attitudes towards their use in retail. Consumer perceptions of retail robots are examined using consumer psychology and technology attitudes literature. To fill the research gap, 393 retailers' responses on service robot deployment in retail contexts are analyzed, with an emphasis on the East region. Service robot attitudes vary based on aspects such as robot benefits, social skills, and technology attitudes. Cluster analysis divides respondents into "high techies" and "high touches," depending on their service robot acceptance. The regression study clarifies how numerous factors affect retail robot-assisted service perceptions. Retailers and policymakers can learn from the survey that consumer opinion is significant for the future integration of robots in retail.
Cinema in China: A Bibliometric Journey Through Three Decades of Movie Consumption (1997 - 2024) Xianxian, Chen; Shafii, A.S. Hardy
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1462

Abstract

The entertainment industry, particularly movie consumption, plays a crucial role in cultural diffusion and economic growth. However, with the rapid evolution of media platforms and the changing dynamics of consumer behaviour, understanding the trends, drivers, and impacts of movie consumption in China has become paramount. This study employs a bibliometric analysis of 68 publications from the years 1997 to 2024, utilizing VOSviewer to investigate research publication trends in movie consumption within China. We aim to identify dominant journals, prolific researchers, and leading research organizations in the field, highlight the most cited research publications and their societal impacts, and develop thematic research clusters around the prevalent terms associated with movie consumption behaviour. Using the Web of Science database, we extracted data to fulfill these objectives. Our findings reveal a significant uptick in research interest post-2011, correlating with China’s cinema boom and digital transformation in entertainment consumption. The analysis reveals that "Hollywood," "Media," and "Ecommerce" emerge as predominant themes, reflecting the nuanced relationship between movie consumption and societal changes in China. The study not only charts the academic landscape but also connects movie consumption trends with broader societal and technological shifts, providing a foundation for future research aimed at understanding and leveraging the dynamics of movie consumption in China.
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.
Pandemic to Endemic: Changing Learning Styles as Coping Mechanism Kamal, Nurmala Mustaffa; Mohamed, Mahfudzah; Ismail, Puteh Mariam; Ahmad, Asyaari Elmiza; Rahim, Roslina Abdul
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1474

Abstract

Professional accountancy students face challenges as examinations are conducted by professional bodies separate from their learning institutions. As COVID19 enters the endemic stage, the transition from online distance learning (ODL) back to traditional face-to-face learning raises learning behaviours and preferences issues. This quantitative research on professional accounting students at Universiti Teknologi Mara (UiTM), aims to provide a perspective and critical evaluation of students' learning preferences and its implications on the appropriate teaching and learning pedagogy. The Partial Least Square Structural Equation Modelling (PLS-SEM), a multivariate method, is used to find path models with latent constructs to identify the influencing factors of ACCA students’ examination performances. It is found that ODL classes do not significantly change students’ learning style. It can be deduced that students are comfortable with ODL and traditional classes. Generally, the learning profile of the student population in this study indicates that the ability to adapt is still lacking and this may be a localised scenario. In Malaysia, to address this may require a comprehensive review of the education system that can develop students to become independent and active learners with high self-motivation.
From the Lens of Constructivism: The Culture & History of Johor in International Relations via the Johor Heritage Foundation Jalaluddin, Fairuzahri; Azari, Muhammad Aiman Nasuha; Thukiman, Kassim
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1457

Abstract

Why are certain state actors actively promoting their cultural and historical heritage to others?. While many scholars in the field of international relations (IR) often stress the importance of national interest in understanding a state or country's behaviour, IR is a multifaceted field that cannot be fully comprehended from a single perspective. Therefore, this article explores the significance of culture and history within international relations by examining key concepts of Constructivism, an IR theory, with Johor, a prominent southern state of Malaysia, as a case study. The primary objective of this article is to explore the Constructivism perspective on the role of Johor's culture and history in its international relations. Additionally, the article comprehensively discusses the role of the Johor Heritage Foundation (JHF), a statutory body under the state government, in preserving the culture and history of this state. For findings, Johor through JHF is a significant state which highly emphasized on the importance of culture and history within its rapid development. The qualitative methodology and relevant themes were analysed and categorised to illustrate the different components of the role of Johor's culture and history within international relations from the perspective of Constructivism.

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