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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 297 Documents
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Educating the Next Generation of Accountants: Linking Learning Objectives and Cognitive Ability Sargent, Matthew J.; Winton, Bradley G.
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1589

Abstract

Accounting students have historically had their cognitive ability examined through the lens of Bloom’s taxonomy. However, does a relationship exist between Bloom’s continuum of categories of cognitive processes and a student’s cognitive ability? This study aims to answer this question by investigating whether Bloom’s taxonomy aligns with an accounting student’s measured level of cognitive ability. The analytical focus of this study is to extract qualitative information from accounting students’ critical thinking exercises. This information provides the basis for analyzing whether textual evidence from accounting students based on Bloom’s taxonomy significantly relates to an assessment of cognitive ability. The implications of this research are both theoretical and practical in nature. From a theoretical perspective, this study provides evidence of the overlap between Bloom’s taxonomy and measurements of critical thinking and reflective judgment. In this understanding, accounting educators can refine their use of Bloom’s taxonomy when educating the next generation of accounting students. By analyzing each category and its relationship to cognitive ability, accounting educators can more effectively apply each level of Bloom’s framework to enhance critical thinking while also focusing on areas where there appears to be minimal overlap to maximize the development of cognitive abilities in students.
Is COVID-19 the Ideal Period for Boosting the Use of Impression Management in Annual Reports? Parvin, Ruksana
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1550

Abstract

This paper’s goal is to compare impression management (IM) practices before and during Covid-19 by reviewing existing literature to ascertain whether Covid-19 is the ideal time for boosting the use of IM in annual reports (AR). 69 papers that were published between 1992 and June 2024 were chosen. We found that both profitable and unprofitable organizations always tend to demonstrate their lucrativeness through using defensive and assertive IM tactics. Though no statistically supported evidence indicates that Covid-19 is an ideal period for IM to increase, we notice that the explanation of content is different. Covid-19 is emotive content, which is used as a vital weapon of IM by exploiting emotional terms during Covid-19. 53% of papers identify that organizations use rhetorical manipulation in AR’s photos for purposefully displaying their care and emotion for employees during Covid-19. 47% of research found that Covid-19 is the ideal time to apply the IM attribution of performance strategy, where managers are motivated to retain their jobs or conceal the reality. While unsuccessful businesses blame Covid-19 to justify their inefficiencies, successful organizations strive to show their capability in overcoming the Covid-19 challenge. These results guide regulators to understand how businesses exploit Covid-19 to impress stakeholders.
Perceived Talent Management and Turnover Intention: Mediating Role of Career Adaptability Alrushadi, Abdullah Khalfan; Supian, Kamisah; Jahari, Nor Azah
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1641

Abstract

This paper presents a conceptual framework that investigates the potential mediating role of career adaptability in the relationship between perceived talent management practices and employee turnover intention. The proposed conceptual model is grounded in self-determination theory (SDT) and career construction theory (CCT). It incorporates three core dimensions of talent management namely, talent attraction, talent development, and talent retention alongside the psychological construct of career adaptability, which includes concern, control, and confidence. These elements are integrated to explore how talent management practices influence turnover intention through motivation and adaptive career behaviours. The framework was developed through an integrative review of empirical studies published between 2015 and 2025. Being conceptual in nature, the model awaits empirical testing. For human resource professionals, this study offers valuable insights into how fostering career adaptability can support talent retention efforts in today’s dynamic work environments. The study contributes to the growing literature by examining less-explored psychological pathways linking perceived talent management practices and turnover intention, with a contextual emphasis on emerging markets.
Unveiling the Nexus of Digital Transformation and Change Management: A Pioneering Bibliometric Analysis Singh, Pallavi; joshi, Rinki; Pathak, Prachi; Aswal, Vaishali
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1588

Abstract

As the digital market grows, businesses must embrace digital transformation (DT) to remain competitive. The integration of digital technologies has redefined business operations, models, and customer engagement. However, successful DT is not solely a technological initiative—it requires robust change management (CM) to address resistance, enhance organisational agility, and ensure long-term sustainability. This study presents the first bibliometric analysis to explore the intersection of DT and CM, offering a comprehensive view of how scholarship in these domains has evolved. Using VOSviewer and Biblioshiny, we conduct co-citation and co-occurrence mapping to identify influential studies, emerging trends, and persistent research gaps. Scopus was chosen as the primary database for material processing, given its extensive coverage of peer-reviewed literature across disciplines. In addition, data sources such as surveys, databases, and digital archives were integrated to provide valuable insights and contextual depth, ensuring a more nuanced and holistic analysis. The findings highlight the growing importance of DT and underscore the critical role of leadership, skill development, and effective technology implementation in driving change. Our study reveals that research in this area increasingly emphasizes the integration of technology with management practices and employee engagement. By combining bibliometric analysis with diverse data sources, this article not only maps the trajectory of DT and CM research but also identifies opportunities for future investigation. Ultimately, the study calls for a comprehensive approach that blends technological innovation, managerial processes, and workforce adaptability to help organisations thrive in an era of rapid digital change.
The Impact of Electric Vehicles on Automotive Aftermarket in 4-Wheeler Car Segment Nandi, Saurav; Seetharaman, A; Maddulety, K; Lebbar, Nada Sayarh
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1690

Abstract

The extensive review and integration of management literature, this study draws on spares parts, battery durability, E-mobility technologies, infrastructure of recharging stations, govt policies and demand for battery electric vehicle, to develop a research framework that establishes the impact of electric vehicles on automotive aftermarket in 4-w segment. It further compares the effect of individual independent variables’ direct and indirect on the automotive aftermarket. The framework was tested in a survey applied to 330 to senior executives, middle managers, aftermarket stakeholders (dealers, distributors and technicians), policy makers etc. By considering the direct and indirect impacts the following ranks scored by govt polices, infrastructure of recharging stations, demand for battery electric vehicles, E-mobility technologies, spare parts and battery durability as first, second, third, fourth, fifth and sixth respectively. The suggestions provided in this paper ensures the benefits to practitioners as follows: significantly increase the profit potentials for automotive aftermarket stakeholders, demand for skilled technicians will elevate globally, consumer preference for battery electric vehicles in 4-w segment will surge, new business avenues for battery recharging stations will spread globally and demand for battery electric vehicles will rise exponentially.
The The Role of Government Internal Supervisory Apparatus and Corruption Control on Regional Independence Martinez, Deswita; Usman, Rudy; Yuniar, Latifah Sukmawati
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1642

Abstract

This study aims to examine the role of the government internal supervisory apparatus (APIP) and corruption control in enhancing regional fiscal independence. Regional fiscal independence refers to the condition where local governments can manage their finances autonomously without relying on central government funds. The study uses data from 1,018 observations consisting of provincial/regency/city governments in Indonesia during 2021-2022, with a final sample of 509 after excluding 33 regions lacking corruption control data. The main findings show that APIP’s capacity for effective supervision positively contributes to corruption control and ultimately increases regional fiscal independence. Regions with strong internal supervision tend to have more transparent and accountable budget management, reducing dependence on central funds. Furthermore, the study reveals that the age of the regional government, government status, and geographic location also significantly affect the level of fiscal independence. Therefore, strengthening APIP capacity and improving the effectiveness of corruption control should be prioritized to achieve sustainable regional fiscal independence.
Green Footprint Through the Development of a Sustainability Reporting Concept for Karangpring Village Oktaviani, Siska Aprilia; Andriyani, Fitriya; Ardhiarisca, Oryza; Yudhistira, Prillinaya; Pratiwi, Berlina Yudha; Andini, Dessy Putri
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1604

Abstract

This study aims to examine the integration of field findings based on UI green city metric indicators and green accounting approaches in the development of village sustainability reporting. This study was conducted in Karangpring village, Jember district, which is a case study village with abundant natural resources and strong local sustainability initiatives. A qualitative case study method was used, employing data collection techniques such as in-depth interviews, field observations, and document analysis. The results of the study show that Karangpring village has implemented various sustainable practices in terms of spatial planning, water management, mobility, waste management, energy, and village governance. However, these efforts have not been fully documented in a structured, accounting-based reporting system. By applying a green accounting approach, this study developed a green village financial report format consisting of a green balance sheet, an environment-based budget realization report, and notes to the green financial statements. This reporting format aims to improve transparency and accountability, as well as support evidence-based environmental policy formulation at the village level. This study contributes to the development of integrated and applicable village sustainability reporting, and opens up opportunities for regulation and digitization of environmental reporting at the local government level.

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