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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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Human Capital and Performance Management in High Performing Service Industry: A Case of the Impact of an Acquisition Razi, Nazila; More, Elizabeth
Journal of Accounting, Business and Management (JABM) Vol 19 No 2 (2012): October
Publisher : STIE Malangkucecwara

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Abstract

This study examines the impact of a change (namely an acquisition) on the effectiveness of human capital of a High Performance Work System (HPWS) practices in a service setting. It specifically investigates human capital dimensions such as employee incentives, skills, participation, firm-specific knowledge and customer relations performance. This paper builds upon, and goes beyond previous research studies by analysing the impact of acquisition on the association among the variables of an existing model. Results show that acquisition has had no negative impact on the effectiveness of the various components of HPWS practices, such as firm specific knowledge of the employees, customer relations, and overall performance of the organization.
Attitudes of accounting educators and financial managers in the UAE towards the general education requirements in learning accounting Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 12 No 2 (2005): October
Publisher : STIE Malangkucecwara

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Abstract

Most universities and higher education institutions in developing countries seem to concentrate on areas of specialization in teaching accounting. Many do not seem to give attention to general education despite the fact that local and international accreditation bodies require general education to be part of the accounting degree. This paper aims at finding out how educators and financial managers differ in terms of their preference ratings of general education knowledge in accounting curricula. A survey was conducted and discriminant analysis was applied to the collected data. The results suggest that, the two groups differ in their preference in general education. financial managers seem to give more emphasis on general knowledge in the areas of art and science and business mathematics and statistics, while educators seem to pay more attention to general knowledge in marketing and economics
The Role of Accounting Services in Small and Medium Scale Businesses in Nigeria Obiamaka Nwobu; Samuel O. Faboyede; Anthony T. Onwuelingo
Journal of Accounting, Business and Management (JABM) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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Abstract

In several countries of the world, the government requires the input of Small and Medium Scale Enterprises (SMEs) for economic growth and job creation. This study examines the approach of small scale entrepreneurs when utilizing accounting services in Nigeria. The aim of this study is to examine the reasons for Small Scale Entrepreneurs (SSEs) employment of accounting services. Secondly, this study seeks to decipher the benefits of SSEs engagement of accounting services from the perspective of the managers of such business enterprises in Nigeria. A survey instrument was administered to one hundred and twenty (120) respondents in Lagos State and Ogun State, Nigeria. The test of reliability of the questionnaire was carried out using Cronbach's alpha, which resulted in a coefficient of 0.773. On the basis of the coefficient, the research instrument is reliable. The study finds that SSEs employ accounting services for better accountability, correct determination of profit, to help management reach set goals and objectives. Some of the benefits of employing accounting services as identified by respondents include increased accountability of business operations, reduced fraud, correct measurement of profit, achievement of managements' set goals. From these findings, we recommend that accountants explore the large market ahead of them in small and medium scale enterprises.
Corporate Disclosure and Firm Characteristics: A Puzzling Relationship Foued Khlifi; Abdelfettah Bouri
Journal of Accounting, Business and Management (JABM) Vol 17 No 1 (2010): April
Publisher : STIE Malangkucecwara

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Abstract

The findings of prior studies on the determinants of corporate disclosure, in annual reports or websites, do not seem to be unequivocal. The aim of this paper is to show, theoretically, that mixed results are due to some methodological problems. After discussing of different theoretical explanations of corporate disclosure, we conclude that there is not a definite theory conceived to explain the reasons that stimulate voluntary disclosure. Consequently, we can affirm that the larger number of theories used by researchers in accounting and finance to explain this practice account for the mixed results shown by prior empirical studies. In the current paper, however, we defend the assumption according to which the mixed results of the previous studies on the determinants of corporate disclosure are due to some methodological problems. Thus, the previous studies assume that the relationship between the disclosure level and its determinants is known. Nevertheless, the results of the empirical studies on the determinants of corporate disclosure confirm that it is a naive assumption. As a result, we suggest refusing the conventional methods of statistical analysis.
The Effect of Self Efficacy and Information Quality on Behavioral Intention with Perceived Usefulness as Intervening Variable Muslichah Muslichah
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.235 KB) | DOI: 10.31966/jabminternational.v1i25.327

Abstract

The rapid development of technology requires universities to develop an integrated academic information system to support the education process. With the application of the information system, universities can provide better information services to students. The aim of this study is to examine the influence of self-efficacy and information quality on behavioral intention toward academic information system with perceived usefulness as an intervening variable. This study used survey questionnaire in collecting data from one higher institution - STIE Malangkuçeçwara(Malangkuçeçwara School of Economic). The population in this study is all students in the sixth semester. A questionnaire was administered to all 377 students, 311 were returned yielding a response rate 82.5%. This study has three significant findings. First, the direct effect of self-efficacy on behavioral intention to use academic information system (AIS) is significant. Second, the direct effect of information quality on behavioral intention to use AIS is significant. Third, The indirect effect of self-efficacy and information quality on behavioral intention to use AIS through perceived usefulness is not significant
Stock Prices and Accounting Information: A Review of the State of Play Scott Pirie; Malcolm Smith
Journal of Accounting, Business and Management (JABM) Vol 15 No 2 (2008): October
Publisher : STIE Malangkucecwara

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Abstract

One of the aims of financial statements is to provide relevant information to support investment decisions. Consequently, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation models that include the book value of the equity. Many of these studies cite the residual income model as their theoretical base and, with the growing emphasis on shareholder value, residual income measures have become more widely used by the business community to track financial performance. Given these trends, this paper reviews the theoretical background of the residual income model and discusses the results of empirical studies based upon it. It finds that the two main accounting variables can usually explain a substantial part of the variance in share prices, and can also be useful in predicting future returns. However, a number of practical issues remain unresolved. These findings should be of interest to other researchers, and should also be helpful to managers and investors who currently use, or are planning to use, residual income or similar accounting-based measures to monitor and forecast business performance.
The Effects of the Use of Corporate Derivatives on the Foreign Exchange Rate Exposure Mohammad Al-Shbou; Stewart Alison
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
Publisher : STIE Malangkucecwara

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Abstract

Corporate governance can provide mechanisms to effectively monitor the use of derivatives. In light of this, this study investigates the impact of the use of derivative on the foreign exchange-rate risk exposure with respect to the firm's ownership structure for a sample of 62 Australian multinational corporations. A two-stage market model is used. The first stage of this model is the use of a two-factor asset pricing model to estimate the foreign exchange exposure coefficients. The second stage of this model is the use of a cross-sectional regression model which regresses these estimated coefficients against the proxy for the use of derivatives with respect to the control variables such as the proxies for firm's ownership structure. The study finds that the use of foreign currency derivatives is associated with exposure reduction. The percentages of shares held by block-holders and institutions are found to be significantly positively related to foreign exchange risk exposure, while the percentages of shares held by directors are not significantly associated to exposure. Therefore, further research might explore the relationship between a firms ownership structure and its hedging activities more.
Segment Information Disclosure and the Cost of Equity Capital Junwook Yoo; Igor Semenenko
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

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Abstract

This study develops an empirical proxy for the quality of segment reporting from data in corporate annual reports, and provides evidence that financial markets price the quality of segment reporting as systematic (non-diversifiable) risk. Lower segment information quality is associated with higher cost of equity capital in the cross-section of asset returns. Further, quality of reporting has larger impact on the cost of equity capital for firms with lower analyst following. Analyst coverage proxy lowers magnitude of the segment information variable, but the latter retains significance in all asset-pricing tests.
The Power of Celebrity Endorsement in Brand Choice Behavior: An Empirical Study of Consumer Attitudes in Jordan Sami Alsmadi
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

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Abstract

The main purpose of this study is to explore consumer attitudes towards the role of celebrity endorsement in television advertising in Jordan, and provide guidance to advertising makers and specialists to improve the effectiveness of celebrity-based television advertising. The study was based on an empirical research approach, which used a convenience sample of 450 students, drawn from Yarmouk University campus. The data was analyzed by various statistical techniques, such as Frequency analysis, Descriptive analysis, One Sample t-Test, and One-Way ANOVA. The main findings showed that Jordanian respondents were generally interested in celebrity endorsement in advertising, as the majority recognized its overall attractiveness, though did not find it convincing enough in terms of brand choice behavior. The study suggested to reconsider the way celebrities were projected in advertising, or even chosen, within the context of the Jordanian culture. The study urged further research to explore this issue in greater depth in Jordan. The study made several other recommendations in the light of the findings
The Extent of Awareness and Response of Investors to The Information Content of the Report of The Controller and Its Impact on Investment Decisions (Applied Study) Muhamad Abdul Aziz Muhamad Saleh Jumaa; Alaa Faleh Al-Khalaf
Journal of Accounting, Business and Management (JABM) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The audit report issued by the comptroller-references-lists of the annual financial review of the product made of such lists, which show where his mind on the sincerity and fairness of such lists in the expression of the results of the company and its financial position, so is this report is a tool or means of communication? That can be for shareholders and stakeholders in the company to identify the conditions of the company. Is it one of the important mechanisms for the control of the performance-based management company? The importance of the report of the comptroller is in the degree of confidence that it confers on the published financial statements, which are relied upon by users of financial statements in making investment decisions, they have committed to this legislation, the various companies that publish their financial lists to be removing the comptroller's report, as this is important is primary justification in the demand for the service of the audit of financial statements by the users of such lists. In order to achieve the goal of this report, the attention of professional organizations that care for the accounting and auditing profession in all countries of the world and the development of professional standards of ethics and professional conduct, and this concern is continuity in order to pursue the developments and changes in economic life. Despite the efforts to uplift the profession, both at the international level or at the local level, there are many implications that have taken place in the arena of economic life and point the finger of accusation and doubts about the credibility and confidence placed by the comptroller's report on the financial statements, and perhaps months, that the consequences of the collapse has been Many of the corporate giant, despite the report of the comptroller of these companies did not provide an indication or warning signs that, for example, the high rate of companies that went bankrupt at the time, especially in the contemporary United States of America (such as Enron, the energy company, and WorldCom), and the crime committed by the office of Arthur Anderson and his involvement in the cases committed in the manipulation of Enron's energy (Gavious, 2007). These and other events have had the benefit of users of financial statements with respect to the degree of confidence in the report of the comptroller, and reliability in decision-making, studies have tended in the accounting literature in recent times to study and identify the extent of the importance of this report, from the viewpoint of users (will be presented by these studies in a later part of the research), has been developed countries have good chances of these studies, while in developing countries are still studies on this subject is limited and in light of the reviewed studies by the researcher, because of the lack of dissemination of the findings of studies carried out in developed countries to all countries of the world factors variety of the most important environmental factors, the researcher believes that the importance of studying this subject in developing countries because of its importance will to show a researcher at an advanced stage of research. For this arrangement to the above problem, the research is the first two questions: Is available in the report of the controller features and specifications that make it an effective tool of communication, from the perspective of users? And, second: Is the comptroller's report on the annual financial statements in the environment UAE objectivity, confidence and acceptance by the users, to the degree that can be relied upon in making decisions?

Page 8 of 29 | Total Record : 287

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