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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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Organisational Control System in a Continuous Improvement Environment: Special Reference to the Role of Management Accounting Pérez, Bernabé Escobar; González González, José María; Gallardo, Antonio Lobo
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 15 No 1 (2008): April
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Abstract

In today's environment, one of the top priorities for organisations is to reduce costs without affecting dramatically organisation survival. The aim of this paper is to provide evidence on (1) the importance of Management Accounting information for continuous improvement processes and (2) the role of certain Control System elements for the implementation of this strategy. A longitudinal case study has been conducted for this purpose at the Spanish subsidiary of a multinational chemical group. This chemical processing company introduced a cost reduction project in the middle of 1990's. The most salient results were, on the one hand, the implementation of internal benchmarking practices based on information provided by Management Accounting, and, on the other hand, the important contribution of both formal and non-formal Control System elements to the successful achievement of the project's objectives.
Auditing Risks: An Integrated or Separate Assessment (Evidence from Iran) Nikoomaram, Hashem; Roodposhti, Fraydoon Rahnama; Hajiha, Zohreh
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 17 No 2 (2010): October
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Abstract

This study examines the relationship between inherent risk and control risk, by referring to Risk Based Audit (RBA). We divided these risks to sub categories and allocated the affecting factors on risks to each sub category based on prior literature and then examined the relationships between any sub categories of these risks. We also examined whether Iranian independent auditors prefer to asses these risks as two separate risks, as Audit Risk Model proposed, or to assess them as an integrated risk as Risk of Material Misstatement. The first point toward Risk Based Audit approach is to clarify the overall risk that auditor can accept when presenting audit opinion. However, prior studies indicate that there is a strong correlation between inherent and control risks, professional standards require no single method to assess these risks. The statistical sample of the research consists of 64 senior auditors. We presented 48 affecting critical factors in two categories in inherent risk and four categories in control risk to auditors and measured the significance degree of each affecting factor on inherent and control risks via questionnaire. The results of descriptive statistics and Pearson correlation indicate that there are no significant relationships between inherent and control risks totally, although some correlations were observed between some sub categories. Additionally, the assessment of risks separately is preferred to an integrated assessment. Hence, our results suggest that separate assessment of inherent and control risks seems to be more relevant and informative, as independent auditors prefer to act in practice.
Inflation, Quarterly Balance Sheets and the Possibility of Fraud: Benford's Law and the Brazilian Case Gava, Alexandre M.; Vitiello, Luiz
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 21 No 1 (2014): April
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Abstract

We investigate whether changes on inflation levels have an impact on the possible instance of fraud in financial statements. By assuming that Benford's law can properly capture the frequency of occurrence of the first digit of figures in financial statements of Brazilian companies, we applied it to 1,259 quarterly balance sheets from 1986 to 2009, period which contains high inflation (prior to 1994) and low inflation (after 1994). Whilst it has been suggested that Benford's law works better when the data cover many orders of magnitude, results for the aggregate data show that the low inflation period fits better to Benford's law than the high inflation period. We also divide our sample by quarters but the analysis show no significant difference between them. These results may be explained by the abolition of inflationary adjustments to financial statements in 1995, which increased the transparency of the balance sheets during the low inflation period.
Forecasting Practice and Perception of Forecasting in a Government-Funded Malaysian University Aziz, Rozainun Abdul; Manap, Junaidah A.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 15 No 2 (2008): October
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Abstract

Many previous studies have concentrated more on using and improving tools of forecasting, however there is still the underlying doubt of forecasting function and where does it fit into the picture of management. This reservation is slowly receiving recognition in the forecasting literature. The objective of this study is to provide better insights into the practice of forecasting in a university scenario in Malaysia, a service industry as encouraged. A case study approach is employed on a Malaysian government-funded university through questionnaire and interviews. Our data analysis is qualitative and descriptive in nature, interpreting opinions of preparers and users of forecasts. Our findings unveil that the forecasting function currently used is a simple and straight-forward process. Preparers are unfamiliar with formal forecasting methods, though some are aware of the existence of certain methods and users prefer to read simple and easy to understand forecast figures. Towards achieving the status of a research university, it is now essential that the university emphasises forecasting in their planning function. It is hoped that this paper will elevate such a disposition and bring theory closer to practice as warranted by Shaw (2007) and Lawrence et al. (2006) in surfacing with value of forecasts.
Modelling Approaches to Enhance the Quality of Forecasting Processes Aziz, Rozainun Haji Abdul; Percy, D. F.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 16 No 2 (2009): October
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The purpose of this paper is to put forward an insight into a mathematical model proposed in concept with the hope that both academicians and practitioners will progress in achieving forecast accuracy. The model explains the use of probability distribution against point forecasts, the cost function and fundamentals of Bayesian methodology in approach. Previous observations through pilot study, postal survey, case study and a follow-up survey form a basis in formulating the mathematical model explained. In writing this paper, we attempt to give explanations for and cost effects of imperfect forecasts, an oversight which frequently occurs to management.
Are We Ready for the Changes in U.S. Accounting Standards? Some Evidence of Midwestern Universities Curriculum Kang, Gerui (Grace); Liu, Xiang; Hsiao, Daniel
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 23 No 1 (2016): April
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Abstract

The Financial Accounting Standards Board (FASB) has been working with the International Accounting Standard Board (IASB) on the reformation of the current U.S. accounting standards and the adoption of the concepts of the International Financial Reporting Standards (IFRS) in the U.S. The contents of IFRS have been included in the CPA exam beginning in 2011. The purpose of this study is to investigate whether business schools located in the Midwestern United States are ready for the transition. We find that most of the schools surveyed do not currently offer international accounting course as of spring 2011, either as a required or an elective. We are concerned about whether educators and students in the Midwest are ready for the change. We urge accounting educators to accelerate the integration of IFRS to their accounting curriculum. At the same time, given the resource constraints, it is time for the regulators to seriously consider postponing the deadlines
An Assessment of Managerial Skills in the Labour Intensive Industry: A Case Study of a Garments Manufacturing Firm Hossan, Chowdhury Golam; Sarker, Md. Atiqur Rahman; Afroze, Rumana
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 19 No 2 (2012): October
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Abstract

RMG sector in Bangladesh is booming in recent times with competitive advantage and profitability through exports. But this sector is facing challenge in achieving management efficiency which leads to experience disputes and violent protests by the labours at present. This is also because of the absence of managerial skills in the organisations of RMG sector in Bangladesh. In order to remain competitive in global market and to achieve higher organisational performance, special emphasis should be given to develop the managerial skills. This study has been conducted to assess the some selected managerial skills among mid-level managers in the RMG sector of Bangladesh. Seven managerial skills were selected for this study. Findings reveal that managers need capacity building in some key management skills.
Sources of foreign capital flows and the economy of developing countries: An empirical assessment Abou-Stait, Fouad
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 12 No 2 (2005): October
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Abstract

A number of empirical studies analyze the relationship between the inflow of foreign capital and domestic saving. The paper aims to examine the differential impact of foreign capital inflows on domestic saving to Egypt during the last three decades. It aims to test the hypothesis of weather DFI, work remittances and official capital inflow and domestic saving are co integrated using Johansson approach, and weather DFI and work remittance and official capital Granger cause domestic saving. The study sheds lights on the trends of the flows of public and private capital to developing countries with a particular reference to Egypt. It represents one of few studies that aim to differentiate between the affect of various types of foreign capital
Evaluating Training and Development in U. A. E. Universities: Staff Perceptions AlMarri, Maryam Taresh Saif
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 1 (2015): April
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Abstract

The U. A. E. has seen exponential development while its schools, although improving the quality of education imparted, are still lingering behind other sectors in terms of national advancement. In this research we study the staff perception after training session, and the process of training need assessment. The study will also demonstrate the relationship among the level of competence and criticality of job and the need of training. Every organization's staff needs training and development to work efficiently, for this particular research, university is taken as this institution also needs to train its employees such as teachers. Training authorities tended to this issue by setting up preparing projects about viable teaching strategies and methodologies. The author took part in the venture and also gave workshops to several government funded schools' instructors. To assess this educator preparing venture, a subjective strategy was adopted, utilizing staff perception and information from records, daily papers, perception notes, and interpretations of tape-recordings amid the undertaking. After every preparation session, the creator tape recorded perceptions and noticed members' perspectives and impressions. After translating there remarkable discoveries identified with preparing substance, coaches and interpreters, members, preparing environment, and venture administration. The author found the combination of authoritative, proficient, and social inadequacies had brought on the three years' undertaking to be suspended after ess than one year of its commencement. Notwithstanding these weaknesses, instructors and coaches had profited from the preparation. Nonetheless, these problems that are begging to be addressed must be truly tended to with a specific end goal to lead maintainable expert improvement projects in the U. A. E and Gulf area.
Economic Evaluation of Petra Site in Jordan by Using Travel Cost Method Haddad, Akram Masoud
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 17 No 1 (2010): April
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Abstract

Hidden behind an almost impenetrable barrier of rugged mountains, the rock-carved city of Petra is full of mysterious charm. Petra is located at about 300 km to the south of Amman, the capital of Jordan announced in 2007 as one of the new world wonders, In this paper the travel cost method (TCM) that uses the costs incurred by individuals traveling to reach a site as a proxy for its recreation value, in the determination of economic value historical site of Petra. A sample of 1590 visitors to the site during 2008 was asked about the costs incurred per visit and frequency of visiting the Petra city. Thus, the recreation value of the site was estimated at about (1.8) thousands million JD (1JD=1.4 $US). Such information is expected to help policy makers in any future decisions to be taken for the improvement of the Petra site.

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