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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 Relationship between the Ownership Structure, Capital Structure and Performance Al-Thuneibat, Ali
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 1 No 25 (2018): April
Publisher : JABM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.478 KB) | DOI: 10.31966/jabminternational.v1i25.326

Abstract

This paper aims at providing an empirical evidence concerning the relationship between the ownership structure, capital structure and financial performance of the shareholding companies listed in Amman Stock Exchange (ASE). To measure the ownership structure, the researcher used four variables including foreign, institutional, managerial and concentrated ownership. The capital structure is measured by using the leverage, and the performance is measured by using the return on assets (ROA). To achieve the objectives of the study, a sample of 86 firms from the industrial and service companies listed in ASE during the period 2010 and 2014 is used. The results of the study showed that the relationship between ownership structure in general, and performance is positive and statistically significant, however, the results showed that the various types of ownership structure have different types of relationships with performance. More specifically, there is a negative impact of institutional and foreign ownerships on the performance and positive impact of concentrated and managerial ownerships. The results also revealed that there is a positive impact of the financial leverage on the relationship between ownership structure and firm performance. The findings of the study provide implications to the regulators, investors and managers in Jordan to take into consideration the environment-specific factors when developing corporate regulations and encourage concentrated and managerial ownership because they have positive impact on performance.
Management Accountants Role in Dependent and Independent Companies: Does Ownership Matter? Yazdifar, Hassan; Askarany, Davood; Askary, Saeed
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 15 No 2 (2008): October
Publisher : JABM

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Abstract

The issue of (changing) accountants roles has been given considerable coverage in recent years, in both professional and academic accounting literature. This paper contributes to the debate by comparing the roles of accountants in independent organisations with the roles of accountants in dependent, subsidiary organisations. Do accountants working in dependent organisations have larger or smaller roles, or different roles, to accountants working for independent organisations? One thousand qualified members of the Chartered Institute of Management Accountants (CIMA), UK, were randomly selected for a postal questionnaire survey. This survey provides evidence which contributes towards an understanding of the influence and role of parent companies in management accounting practices and the role of management accountants in their subsidiary companies. This study relies on the data collected through a questionnaire survey. However, the extent of the role and influence of parent companies, and also the ways in which they impact on subsidiary companies need to be studied in greater depth i.e., case study method. The findings of this study will assist business consultants, system designers and managers to understand the differences between dependent and independent companies when considering implementation of any changes in their existing management accounting systems and practices. Most of the evidence to date on the relationship between parent and subsidiary companies is subject to fairly basic analysis, and presented in very general terms. Thus, this paper aims to contribute to towards this important debate through making a comparison of changing roles between independent and dependent organisations.
A Note on the Derivation of the Basic Needs Deficiency Index (BNDI) Abdullah, Naziruddin; Al-Malkawi, Husam-Aldin N.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 16 No 1 (2009): April
Publisher : JABM

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Abstract

This paper develops an improvised methodology to measure poverty reduction for various categories, namely countries, regions, sub-groups, just to name a few. To this end, first, using mathematical expositions an index known as Basic Needs Deficiency Index (BNDI) is formulated. Second, this paper shows how the index can be used in empirical works, which in many respects are more convenient than the ones developed by other researchers in this area. Finally, by ranking and classifying the index, the status of poverty of a country can easily be gauged and hence mitigated.
The Relationship between Firm Size, Activity Based Costing and Performance: An Application on Moroccan Enterprises Elhamma, Azzouz
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 19 No 1 (2012): April
Publisher : JABM

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Abstract

The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK, Australia, etc.). However, this type of works is still absent in developing countries like the Arab area for example. In this context, this article highlights the results of an empirical study on the relationship between firm size, ABC method and organizational performance in Morocco. The results based on a sample of 62 firms showed that 12.9% of the responding companies reported using the ABC method. The results using logistic regression indicate that the firm size influences significantly and positively the use of the ABC. Also, we found that the management accounting system based on ABC method results in a better performance for enterprises that have adopted it. Finally, we demonstrated that the large enterprises have an interest to adopt this new method of the management accounting, but the SMEs are indifferent between adopting and not adopting this method.
Evaluation of The Effectiveness of Control Systems in Computerized Accounting Information Systems: An Empirical Research Applied on Jordanian Banking Sector Hayale, Talal H.; Abu Khadra, Husam A.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 13 No 1 (2006): October
Publisher : JABM

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Abstract

The objective of this study is to evaluate the level of Control Systems effectiveness in Computerized Accounting Information Systems (CAIS) that is implemented in the Jordanian banking sector to preserve confidentiality, integrity and availability of the banks data and their CAIS. An empirical survey using self-administrated questionnaire has been carried out to achieve the above-mentioned objectives. The study results reveal that Jordanian domestic banks are using effective fraud and error reduction controls. The study also reveals that these banks lack in the application of other Control System dimensions (Physical access, Logical access, Data security, Documentation standard, Disaster Recovery, Internet, communication and E-Control and Output security controls). The studys main recommendation is for Jordanian domestic banks to increase the CAIS control system strength for all dimensions, in order to avoid any possible threats that could threaten their CAIS.
Critical Evaluation of Disclosure in Annual Reports of Islamic Banks in Bangladesh Ullah, Md. Hafij; Khanam, Ruma
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 2 (2015): Oktober
Publisher : JABM

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Abstract

The present is a critical evaluation of the disclosure practices of the annual reports of Islamic banks in Bangladesh. The study identified 144 disclosure factors required complying by the Islamic banks under traditional and Shari’ah regulations. These factors were classified into nine including Company Profile Items (CPI) (7), Accounting Policy Items(API) (12), Balance Sheet Items (Assets) (18), Balance Sheet Items (Liabilities) (I 5), Income Statement Items (Cr.) (9), Income Statement Items (Dr.)(11), Ratios, Statistics and Other Details (RSD) (18), Projections and Budgetary Disclosure (PBD) (27) and finally Measurement and Valuation Method (l\/IVM) (27). The study found that on an average,Islamic banks complied the highest 94.28% in case of company profile items and the lowest 38.57% in case of projections and budgetary disclosure. The study suggested giving importance in all the segments of disclosure for quality reporting and disclosing maximum information in their annual report maintaining quality in all the areas as Islam always givesemphasis on full disclosure so that the users of their report can get their required information of the Islamic banks in Bangladesh.
Effects of the Type of Accounting Standards and Motivation on Financial Reporting Decision Kang, Gerui (Grace); Lin, Jerry W.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 18 No 2 (2011): October
Publisher : JABM

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Abstract

This study explores whether the precision (type) of accounting standards influences management accounting reporting behaviors when an environmental variable, motivation, is incorporated. We predict that motivation affects managements financial reporting decision. When management has motivations to make aggressive reporting, they are more likely to do so than if they do not have such motivation. Furthermore, we posit that the type of accounting standard interacts with motivation and affects managements accounting decision. When management has motivation to report aggressively, with rules-based accounting standards, management is more likely to be guided by the precise numerical thresholds to achieve aggressive reporting than with principles-based accounting standards. We conduct a 2x2 between-subjects experiment. Ninety-six senior accounting students participate in this study. The results support our predictions that when management has motivation for aggressive reporting, they will make motivation-consistent accounting choice. Furthermore, under rules-based accounting standards, management is more likely to choose aggressive reporting than under principles-based accounting standards, when management has motivations to do so.
Understanding The Correlation among Factors of Cyber System’s Security for Internet of Things (IoT) in Smart Cities Jadhav, Veena; Kumar, Karippur Nanda; Rana, Punam Dey Alias; Seetharaman, A.; Kalia, Shalini; Maddulety, K.
Journal of Accounting, Business and Management (JABM) Vol 24 No 2 (2017): October
Publisher : STIE Malangkucecwara

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Abstract

The rise of machine-to-machine (M2M) communications (hardware and software) in internet of things (IoT), let local/overseas organizations such as information systems, schools, hospitals/healthcare, libraries, environment, transportation systems, power plants, water supply, waste management, regulations enforcement, and community services shall be connected. The sharing of data and information are becoming very common among multiplatform environments. This is becoming a basic requirement in any platform to save individual data. So,authentication and regulations requirement play a vital role in safeguarding data breaches. ADANCO 2.0.1 software is used for developing structural equation modelling and testing hypothesis to conclude as follows: There are few independent variables, like hardware and software, regulatory and guidelines, attack and hacking, and authentication that effect implementing a smart solution. The hypothesis testing conducted in the research demonstrates the high statistical significance of the factors like security experts, education and knowledge of IT systems in various levels of age groups is required for IoT implementations in smart cities. Risk-free implementation of IoT in smart cities depends on updated technology and secured communication. The IoT will change the life of people and give economic benefits to the government in smart cities. 
The Association Between Goodwill Impairment and Discretionary Accruals: Portuguese Evidence Alves, Sandra
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 20 No 2 (2013): October
Publisher : JABM

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Abstract

Portuguese listed firms (as well all EU companies) have been required to use IFRS and consequently IFRS 3 Business Combinations and IAS 36 Impairments of Assets since 2005. On adopting IFRS 3 goodwill is no longer amortised but is subject to an annual impairment test in accordance with IAS 36. Previous studies suggest that the impairment of goodwill decision is influenced by managers (e.g. Beatty and Weber, 2006; Jahmani et al., 2010; Van de Poel et al., 2009), which may exercise discretion in determining the recoverable value of goodwill. Therefore, this paper investigates whether Portuguese listed companies use goodwill impairment loss to manage earnings. Using a sample of 33 Euro next Lisbon non-financial firms over a period of 6 years, from 2005 through 2010, we find that the goodwill impairment amount is significantly positively related to earnings management, suggesting that IAS 36 provides managers with discretion for goodwill write-off.
Strategic Alliances in Knowledge-Intensive Industries: An Integrated View Yongliang Stanley Han; Xiang Liu
Journal of Accounting, Business and Management (JABM) Vol 25 No 2 (2018): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.885 KB) | DOI: 10.31966/jabminternational.v25i2.353

Abstract

In this study, we examine strategic alliances between large pharmaceutical companies (LPCs) and new biotechnology firms (NBFs) in the knowledge-intensive biopharmaceutical industry in the light of two explanations for the motives behind R&D alliances, namely, the transaction cost explanation and the learning with flexibility explanation. We develop a series of propositions based on an integrated view of the motives behind strategic alliances in knowledge-based industries.

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