cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nevi Danila
Contact Email
nevida@staff.stie-mce.ac.id
Phone
-
Journal Mail Official
nevida@staff.stie-mce.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
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
 7   8   9   10   11 
Management Accounting Practices in Egypt A Transitional Economy Country Sherine Farouk Abdel Al; John D. Mclellan
Journal of Accounting, Business and Management (JABM) Vol 18 No 2 (2011): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study focuses on the adoption rate of management accounting practices by two hundred and fifteen Egyptian manufacturing companies and the ranking by managers of the benefits derived from the practices. Egypt has never been studied to determine the current status of adopted management accounting practices by manufacturers. This study employs the cultural approach using Hofstedes four dimensions of the cultural orientation of a country, to develop hypotheses regarding the choice of management accounting practices used by Egyptian organizations. Hofstede developed an index to represent each of these four dimensions for fifty countries. Egypt scored as having a high degree of power distance and uncertainty avoidance and a low degree of individualism and masculinity. A questionnaire was developed and the survey was conducted by personal interviews of senior financial managers of manufacturing companies listed on the Egyptian stock exchange.Results indicate that Egyptian manufacturing organizations still retain and believe in the benefits derived from using traditional management accounting practices as they fit well with managing in an unstable economy. However, results also show that Egyptian managers have started recognizing the benefits of some of the more advanced management accounting practices.
Benefits and Challenges of Bookkeeping and Accounting Practices of SMEs and Its Effect on Growth and Performance in Ghana Alhassan Musah
Journal of Accounting, Business and Management (JABM) Vol 24 No 2 (2017): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.543 KB)

Abstract

The study was to examine investigates bookkeeping and accounting practices in SMEs and the extent to which this support the operations and growth of the enterprises. In doing so, it sought to establish the kinds of bookkeeping and accounting practices SMEs kept; the extent to which bookkeeping and accounting information support the operations and growth of the SMEs and performance; the general attitude of SMEs owners towards bookkeeping and accounting practices and the challenges faced by the SMEs entrepreneurs in bookkeeping and accountingpractices. The study sampled 120 SMEs in Accra who have been operating for at least five years. Data was collected through the administration of questionnaires with the help of students from Dominion University College and analysed using descriptive statistics and Pearson correlation. The findings show that some of the SMEs owners/managers do keep subsidiarybooks of accounts. The findings showed that by accurately keeping the records they were able to take essential decision and made business adjustments accurately, they were able to have reduced operating costs and improved efficiency and productivity. The findings of the study show that the SMEs owners/managers had positive attitude towards the bookkeeping and accounting recordkeeping but lacked adequate knowledge of the recording. The findings of the study also indicate that the SMEs owners faced various challenges in their record keeping process including lack of accounting knowledge and absence of specific guidelines for bookkeeping and accounting recordkeeping, fear of discouragement in case of a loss, inadequate education and training skills, and cost and time constraints. Finally, the results showed a positive association between bookkeeping practices and SMEs growth and performance in Ghana.
The Transparency of Government Financial Information Systems in Arab Countries: Evidence from Palestine Khalil Abushamsieh; Antonio M. Lopez Hernandez; David Ortiz Rodriguez
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.841 KB)

Abstract

Governments, researchers and international organizations are paying increasing attention to the issue of reforms in governmental financial reporting. Arab countries in general, and Palestine in particular, are working to develop their governmental financial information systems to make them more informative and transparent. This paper examines the extent to which Palestine has developed its governmental financial information system and analyses the most important factors underlying financial transparency. An analytical methodology is applied, using L ders Financial Management Reform Process Model (2001).
Strategic Investment Decisions: An Empirical Study of Power Sector in India Santoshkumar Phulpagar; Koilakuntla Maddulety; Srinath Jagannathan; Shalini Kalia
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 (458.081 KB) | DOI: 10.31966/jabminternational.v25i2.354

Abstract

Organization culture, internal resources and tools, industry, eco–techno environment and socio-political environment factors are combined to build a model to evaluate their impact on the effectiveness of strategic investment decisions. Empirical data collected from decisions makers in the Indian power sector was used for the study, and it was observed that all latent factors have a positive effect on the effectiveness of investment decisions at 90% confidence level. Though the internal resources and tools and socio-political environment do not have a positive impact on the effectiveness of investment decisions at 95% confidence level based on interaction effects, it may be argued that the socio-political environment strengthens a positive relationship between internal resources and tools; and the effectiveness of strategic investment decisions. There is no significant difference except for the effect of socio-political environment factors and internal resources and tools.
Management Control Systems and Joint Venture Performance: A Contingent Approach to Parent?s Experience Marcela Porporato
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study contributes to the understanding of management control systems (MCS) use in international joint ventures (IJVs) by proposing a contingent framework. In particular this study is interested in assessing the use of MCS information to overcome internal uncertainty of operating an IJV (Lu and Hebert, 2005). A path model was applied to data from 35 50/50 IJVs in the automotive parts industry. The results indicate that the intensity of use of MCS improves IJV performance confirming that MCS are used to reduce uncertainty in Galbraith (1973) terms. Uncertainty is reduced because each partner, according to their prior experience, uses different sets of information with different intensities which in turn improves IJV performance.
Measurement and Motivations of Earnings Management: A Critical Perspective Khaled Aljifri
Journal of Accounting, Business and Management (JABM) Vol 14 No 1 (2007): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper presents a critical perspective of earnings management literature and its measurement and motivations. The paper focuses on accrual-based accounting choices, considered as a well-established tool to manage earnings. It suggests that the accrual-based models used in the literature to measure earnings management are complicated by the difficulty of measuring discretionary and non-discretionary accruals. This raises an important question which is: Are the results related to the earnings management studies accurate and reliable? The paper also highlights a number of complex and interrelated incentives for companies to manage their reported earnings. It is hoped that this study will provide a better understanding of the relationship among discretionary accruals, managerial motivations, and earnings management. Such insights may change the view of insiders and outsiders on the contents of financial statements and the role of auditors. By doing this, the quality of information that is available to the public may be enhanced; and hence, users of annual reports may be better served. Finally, this study may be used as a guide by which financial analysts and other interested parties can evaluate the accuracy and reliability of conclusions related to earnings management.
Knowledge Management and Its Effect on Strategic Decisions of Jordanian Public Universities Sulieman Ibraheem Shelash Al-Hawary; Abdulazeez Mohammed Alwan
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.971 KB)

Abstract

This study aims to identify the effect of knowledge management on strategic decisions of the Jordanian public universities in the north region. Knowledge management represented (knowledge identification, knowledge generation, knowledge storing, knowledge dissemination, knowledge applying, knowledge evaluation) as independent variable, either the dependent variable was the strategic decisions and its represented by (decision convenience, decision acceptance and decision quality), tomeasure the variables of the study, the researchers developed a questionnaire and distributed to all managers at various levels of the public universities in the region of north, total (198), and to answer study questions and testing of hypotheses SPSS was used. The researchers found that knowledge management and strategic decision level was mid, as the results showed a statistically significant effect of knowledge evaluation and knowledge storing on strategic decisions at the Jordanian public universities in the north region. Researchers recommend the development of incentives and rewards system for its employees effectively and comprehensively for all management staff and to link these incentives with the actual performance of the staff at the university and continue to use the modern technologies and attract qualified personnel and creative and able to roles of knowledge in universities in north region.
The Economic Determinants of Executive Stock Options Grants in Portuguese Firms Sandra Alves
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the economic justifications of stock options grants in Portuguese firms. We hypothesize that the agency theory (firm size, firm risk, diversification and investment opportunities), financial (liquidity constraints and leverage), ownership (equity held by managers and ownership concentration) and board structure may influence the grant of stock options in Portuguese firms. Using a sample of 160 observations (40 firm-year observations from 2003 to 2006), from Portuguese listed firms we find that the probability of granting stock options increases with the firms size, when firms face liquidity constraints and managerial ownership is high, and decreases with firms risk, when diversification is high and when firms have high levels of investment opportunities and of leverage.
Factors Influencing Purchase of Smart Appliances in Smart Homes K. Maddulety; Suneel Sharma; K. Prasanna Venkatesh; A. Seetharaman
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610 KB)

Abstract

Advances in information technology and communications with related computational power are providing a wide spectrum of systems forming the basis of smart home technologies. The appliances with the help of Internet of things (IoT) are used to support the health, safety, and independence of people in smart homes. This research examines the various factors which influence consumers purchase intention of smart appliances. A structural equation was formed using ADANCO modeling tool with the results gained from the consumer questionnaire designed to test the independent variables. Using this, hypotheses are defined and tested. Responses were received from a sample of 302 respondents geographically covering Asia Pacific, America, Australia and Europe. The research shows that all five factors have an impact on the purchase intention with interoperability having the strongest influence followed by privacy & control, technology, awareness and social factor. Therefore, the study implies that smart appliance manufacturers should focus more on the first two factors that are interoperability and privacy & control when communicating with customers which in turn would help them to decide on a purchase.
Information and Communication Technology (ICT) and Insurance Companies Profitability in Nigeria Olajide Solomon Fadun
Journal of Accounting, Business and Management (JABM) Vol 20 No 2 (2013): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.682 KB)

Abstract

The study examines the impact of Information and Communication Technology (ICT) on insurance companies' profitability. It identifies the imperatives for adoption of ICT to promoting efficient and efficient service delivery in the insurance industry as a strategy for attainment of the profit maximization objectives of insurance companies in Nigeria. It is an empirical design study, using responses of structured questionnaire of 152 respondents from 18 insurance companies. The study concludes that there is a positive relationship between ICT adoption and insurance companies' profitability in Nigeria. This implies that adoption of ICT by insurance companies can enhance their efficiency, their quality of service delivery, and their profitability. The implication of the findings for practice is that insurance companies should endeavour to update their ITC facilities regularly, in view of its impacts on quality of service delivery and profitability. The paper highlights the need for regular training of insurance personnel to keep them abreast of the current innovations in the use of ICT so as to ensure that the industry contribute positively to the economy.

Page 9 of 29 | Total Record : 287

 7   8   9   10   11 

Filter by Year

2005 2025


Reset
Filter By Issues
All Issue Vol 32 No 2 (2025): October Vol 32 No 1 (2025): April Vol 32 No 1 (2024): Special Issue Vol 31 No 2 (2024): October Vol 31 No 1 (2024): April Vol 30 No 2 (2023): October Vol 30 No 1 (2023): April Vol 29 No 2 (2022): October Vol 29 No 1 (2022): April Vol 28 No 2 (2021): October Vol 28 No 1 (2021): April Vol 27 No 2 (2020): October Vol 27 No 1 (2020): April Vol 26 No 01 (2019): April Vol 26 No 01 (2019): April Vol 26 No 2 (2019): October Vol 25 No 2 (2018): October Vol 25 No 2 (2018): October Vol 25 No 1 (2018): April Vol 1 No 25 (2018): April Vol 24 No 2 (2017): October Vol 24 No 2 (2017): October Vol 24 No 1 (2017): April Vol 23 No 2 (2016): Oktober Vol 23 No 1 (2016): April Vol 23 No 1 (2016): April Vol 22 No 2 (2015): Oktober Vol 22 No 2 (2015): Oktober Vol 22 No 1 (2015): April Vol 22 No 1 (2015): April Vol 21 No 2 (2014): October Vol 21 No 2 (2014): October Vol 21 No 1 (2014): April Vol 21 No 1 (2014): April Vol 20 No 2 (2013): October Vol 20 No 2 (2013): October Vol 20 No 1 (2013): April Vol 20 No 1 (2013): April Vol 19 No 2 (2012): October Vol 19 No 2 (2012): October Vol 19 No 1 (2012): April Vol 19 No 1 (2012): April Vol 18 No 2 (2011): October Vol 18 No 2 (2011): October Vol 18 No 1 (2011): April Vol 18 No 1 (2011): April Vol 17 No 2 (2010): October Vol 17 No 2 (2010): October Vol 17 No 1 (2010): April Vol 17 No 1 (2010): April Vol 16 No 2 (2009): October Vol 16 No 2 (2009): October Vol 16 No 1 (2009): April Vol 16 No 1 (2009): April Vol 15 No 2 (2008): October Vol 15 No 2 (2008): October Vol 15 No 1 (2008): April Vol 15 No 1 (2008): April Vol 14 No 1 (2007): October Vol 14 No 1 (2007): October Vol 13 No 1 (2006): October Vol 13 No 1 (2006): October Vol 12 No 2 (2005): October Vol 12 No 2 (2005): October Vol 12 No 1 (2005): January More Issue