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International Journal of Financial, Accounting, and Management
Published by Goodwood Publishing
ISSN : -     EISSN : 26563355     DOI : https://doi.org/10.35912/ijfam
Core Subject : Science,
Decision Sciences, Operations Research & Management
This journal is the leading international journal in the field of Financial, Accounting, and Management. International Journal of Financial, Accounting, and Management (IJFAM) comprises a multitude of activities which together form one of the world's fastest-growing international sectors. This journal takes an interdisciplinary approach and includes all aspects of financial, accounting, and management studies. The journal's contents reflect its integrative approach - including primary research articles, discussion of current issues, case studies, reports, book reviews, and forthcoming meetings.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 206 Documents
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International trade promotion methods for SMEs in low and lower-middle-income economies John Solunta Smith
International Journal of Financial, Accounting, and Management Vol. 1 No. 3 (2019): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.108

Abstract

Purpose: The study examines the determinants of SMEs international trade promotion in low and lower-middle-income economies. It also aims to further explain the participation or non- participation of SMEs in international trade promotion; recommended policies to increase SMEs' international trade promotion. Design/Research method: The author used the Gravity Theory in economics with mixed methods on the World Bank enterprises Survey dataset 2009 – 2018, using panel data regression models. Tests of multicollinearity using Stata entirely guided the models. The Pairwise correlation, the variance inflation factors, hausman test, testparm, and reverse causality test using the Poisson Pseudo Maximum Likelihood Model estimator were used. Findings: The results show that Small enterprises do not significantly promote international trade, while medium enterprises significantly do. The study finds rule of law, education, bank private credits, firms’ age, and trade openness as major determinants of SME trade promotion while inflation and tax constraints are somewhat determinants. The study found no evidence of reverse causality between exports and SMEs. Limitation: The study is limited in the coverage of the Key Informants Interviews (KII) used by the author to inform the discussion. The KII was only conducted in Liberia with SMEs engaged in exporting while the research data covered 56 low and lower-middle-income economies. Future expansion in the coverage of the KII is recommended. Implication: This study will be useful for policymakers who are engaged with the development of SMEs in low and lower-middle-income countries and academics in the fields of economics and international business management Keywords: Gravity model, SMEs, Trade promotion How to cite: Smith, John Solunta. (2019). International trade promotion methods for SMEs in low and lower-middle-income economies. International Journal of Financial Accounting and Management, 1(2), 105-118.
An assessment of corporate social responsibility of property developers in Bauchi Metropolis, Nigeria Tukur, Sadiq; Shehu, Jamilu; Mammadi, Abubakar; Sulaiman, Ummi Aliyu
International Journal of Financial, Accounting, and Management Vol. 1 No. 2 (2019): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.109

Abstract

Purpose: The study aims to assess the corporate social responsibility of property developers in Bauchi metropolis with a view to examine the importance and effects of corporate social responsibility on property development in the study area. This study is limited to Bauchi metropolis. Research Methodology:The study uses descriptive and exploratory research design using quantitative research approach. Questionnaires were administered to 20 property developers within Bauchi metropolis using purposive sampling techniques. Reliability was investigated by an overall average Cronbach’s Alpha value of 0.81, the data obtained was analyzed using percentage computation, weighted mean, relative importance index (RII) and severity index (SI) were also used. Findings: The most important corporate social responsibility (CSR) to the property developers is environmental sustainability followed by a qualitative environment, the less important is the safety of houses. Furthermore, the highest CSR provided by the developers is environmental sustainability. Among the highest effects of neglecting corporate social responsibility is causing damage to the environment while the least is developing poor neighborhoods. Limitations: This study explored on only 20 property development firms within Bauchi metropolis, results might not necessarily apply to other firms within the metropolis. Contribution: This study will be of significant importance to the government and professional bodies in the built environment in terms of policy formulation, these can help checkmate the property development companies in carrying out corporate social responsibilities to the immediate environment they operate thereby becoming socially responsible and allowing the general public/community to enjoy projects that will enhance their lives. Keywords:Corporate social responsibility, Sustainable development, property developers
Testing the validity of free cash flow hypothesis: Evidence from Nigeria Nnenna Georgina Nwonye; Sebastine Ugochukwu Ugwuegbe
International Journal of Financial, Accounting, and Management Vol. 1 No. 3 (2019): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i3.123

Abstract

Purpose: This study empirically tests the validity of the free cash flow hypothesis among firms quoted on the Nigerian Stock Exchange (NSE) from 2007 to 2017. Research methodology: The study employed a dynamic panel system Generalized Method of Moments (GMM) in analyzing the data generated. Results: the result failed to provide empirical evidence in support of the Jensen free cash flow hypothesis in Nigeria. The equally showed that a high concentration of shareholding in the hand of a few individual increases the amount of dividend paid out to shareholders. The result is however robust using different methods. Limitations: We focused only on testing the validity of the free cash flow hypothesis proposed by Jensen (1986). Contribution: The study provided empirical evidence that invalidates the propositions of the free cash flow hypothesis among publicly quoted firms in Nigeria. The result is robust using different estimation techniques. Keywords: Free cash flow hypothesis; Dividend payout
Economic ev?luation of land in land fund diversification Мahsudov Muhammadbek Dilshodbek Ugli
International Journal of Financial, Accounting, and Management Vol. 1 No. 3 (2019): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i3.125

Abstract

Purpose: In this article are discussed modern trends in the economic evaluation of land resources. Research Methodology: In carrying out the research work, it is aimed at carrying out the preliminary research work on establishing a system of all land resource utilization in the area. In this, analyzed various economic benefits, measures taken, the experiences of developed countries. Results: As a result of the study, new methods, clear analytical results were obtained in the practice of economic incentives. Limitations: The study was carried out solely on the basis of Statistics and internet data. Contribution: Land use will increase, economic growth will be achieved. The result of the study may be one of the important factors in the achievement of free economic entrepreneurship and free civil society activities. Keywords: Diversification, Land fund, Evaluation, Economic evaluation, Quantitative assessment, Allocation methods
Influence analysis of capital shopping and local own-source revenue on non-food shopping Marce Sherly Kase; Egidius I Laka
International Journal of Financial, Accounting, and Management Vol. 1 No. 3 (2019): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i3.133

Abstract

Purpose: The main purpose of this study was to examine the effect of Capital Expenditure and Local Own-Source Revenue (PAD) on Non-food Expenditure of the population; in North Central Timor Regency. Research methodology: This research was a quantitative study that used time series data and located in North Central Timor Regency. Descriptive statistic and Multiple linear regressions were used as statistic tools. SPSS Version 23 was used for data analysis. Results: The results of this study indicate that PAD has a significant effect on non-food shopping of the population in North Central Timor Regency. Limitations: This study it only generalized the problem that occurred in North Central Timor Regency Contribution: These findings could be very significant information to North Central Timor Regency. Keywords: Capital Expenditure, Local Own-Revenue, Non-Food Expenditure
A comparative analysis of the determinants of profitability of commercial and microfinance banks in Nigeria Ige Olaoluwa Tosin; Adewumi Otonne
International Journal of Financial, Accounting, and Management Vol. 1 No. 3 (2019): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i3.135

Abstract

Purpose: The study aims to examine the determinants of profitability of commercial and microfinance banks in Nigeria, in order to be able to highlight the possible effect of Central Bank of Nigeria policy actions in influencing the internal factors and subsequently the profitability of the banks in Nigeria. Research methodology: The study adopted the panel data research design. Out of the total number of 22 commercial banks and 898 microfinance banks the study sampled 4 commercial banks and 4 microfinance banks using random sampling technique, and based on the availability of data. Data were sourced from the annual balance sheets and income statement of banks from 2010 to 2018 and analysed using the Random Effect Panel Estimation Technique. Finding: Findings from the study show that liquidity ratio is not a strong determinant of banks profitability whether commercial or microfinance banks while capital adequacy is a significant determinants of the profit level in both banks with positive effect for microfinance and negative effect for commercial banks. The study also found that real GDP is a significant determinant of only commercial banks profitability. This by implication indicates that the recent policy action by the central bank which saw the increase of cash reserve ratio from 22.5% to 27.5% is expected to have an insignificant reduction on the profitability of the banks. Limitation: The major limitation of the study is the use of a single measure of profitability and a single measure of external factor. The study period as well as its sample size was also considered as limitation. Contribution: Findings from this study are useful to the management of the banks, the selected banks to be more specific, and shareholders. Also, this study provides insights on the possible effect of the recent policy of the Central Bank on the banking sector. Thus, the results of this study are useful to policy makers and regulators of the financial system in Nigeria. Keywords: Profitability, Commercial Bank, Microfinance Banks, Liquidity Ratio, Capital Adequacy, Return on Asset, Real GDP
The effectiveness of the filial service in KPPN Alor M. N. B. C. Neolaka; Yulius Soleman Ferdinan Padama; Ajis Salim Adangdjaha
International Journal of Financial, Accounting, and Management Vol. 1 No. 3 (2019): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i3.144

Abstract

Abstract Purpose: This research aims to to measure the effectiveness of the filial service in KPPN Alor which has been operating for 8 years. Measurement of the effectiveness was conducted by following two approaches: the attainment goals and the strategic constituent approaches.. Research methodology: This research is a type of case study with a qualitative approach. Research informants are KPPN Kupang employees and KPPN Filial Alor stakeholders. Measurement of effectiveness was done by approaching the achievement of objectives and strategic constituency approaches. Data were collected through observation, interviews and documentation. The analysis of data followed pattern matching techniques, while the validity of data was tested by conducting data triangulation. Results: The results showed that the Filial Service of KPPN Alor was not effective by the attainment goal and the strategic constituent approach. There were many aspects that influenced the ineffectiveness of the Filial Service: the regulation, the policy, the quality of human resources, the service quality, and the use of information technology. Limitations: This study measured the effectiveness of Filial Service with two approaches namely the attainment goals and the strategic constituent approaches. Contribution: The benefits of this study are theoretically to develop the effectiveness of measurements and practically to improve and refine the filial service policy and similar policies. Keywords: KPPN filial, The effectiveness of measurements, Public service, The treasury service
DONOR FATIGUE PHENOMENON: TREND AND CIRCUMVENTION IN NORTHERN GHANA Awadari, Adam Cassia
International Journal of Financial, Accounting, and Management Vol 1 No 4 (2020): APRIL
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.149

Abstract

Purpose: This study examines the phenomenon of donor fatigue and its implication on donor funding for local-NGOs. It further explores alternative ways of generating funds locally. Research Methodology: Convenient sampling method was used for selecting the sample for the study. The design involves collecting data from five (5) selected international donors, thirty (30) partner organization staffs, twenty-two (22) direct beneficiaries and fifteen (15) team leaders/council members of the partner organizations. Results:  Donor funds have been on the decline due to donor fatigue, over dependency syndrome, poor proposal writing, improper management of donor funds, frequent changes in the interest areas of donors, changes in the policy direction of donor countries and the increasing number of local-NGOs competing for the same funds. Limitation: The conclusion drawn may not be representative of all the NGOs in Ghana as they  may not all have similar funding sources and challenges Contribution: The finding will serve as a guide and logical framework for existing and potential local-NGOs on donor requirements for funding. Keywords: Donor fatigue, Donors, Funding, Prospects, Local-NGOs, Dependency syndrome
Not aid, but trade - an application of ARDL bound test for Pakistan economy Mazher Muhammad Ahmad; Jauhari Dahalan
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.155

Abstract

Purpose: Our research study aimed to analyze the statement of the proverb 'Not-Aid, but-Trade,' for the economy of Pakistan over 1970-2018 based on time-series data collected from the World Development Indicators - World Bank. Research Methodology: Through evaluation of the theoretical and empirical literature, we estimate the influence of official development assistance, trade openness, foreign direct investment, inflation, and gross capital formation on the gross domestic product of Pakistan. To accomplish the required concerns, we implied the Unit-Root test, and the Autoregressive Distributed Lag Model Bound analysis. Results: No significant relationship revealed between inflation and official development assistance. In contrast, the openness of trade and foreign direct investment shows a significant positive relationship with the gross domestic product of Pakistan. Similarly, gross capital formation has a negative but significant connection with the gross domestic product of Pakistan. For the short-run period, trade openness, foreign direct investment, and inflation impart to a positive and significant relationship; however, gross capital formation presents a negative but significant linking with gross domestic product. Limitations: Our study covers the Pakistan economy time-series data over the 1970-2018 period. Contribution: Our study is helpful for the Pakistani economic policy formation, particularly useful for academics and researchers to understand the basic concept related to 'not-aid but-trade' philosophy. Keywords: GDP, ODA, Trade, GCF, Inflation
Clustering the agricultural SME sector in Eastern Highlands, Zimbabwe Ngoni Munyawarara; Krishna K Govender
International Journal of Financial, Accounting, and Management Vol. 1 No. 4 (2020): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.139

Abstract

Abstract Purpose: The clustering concept focuses on agricultural SME development. It is a strategy seeking to stimulate entrepreneurship growth and integrating broad SME structures that help to create value and competitiveness to enhance food security and community development in less developed countries. Research Methodology: This study investigated the impact of clustering the agricultural SME sector in Zimbabwe and it was restricted to the Eastern Highlands. The population consists of agricultural SMEs in Eastern Highlands. A methodological design survey on agricultural SME clusters was carried out using a purposive sampling technique, which selected a sample size with a total of 60 agricultural SMEs.An explanatory correlation analysis was used to analyze the data. Results: The study showed that clusters have a significant effect on agriculture SME the development in Zimbabwe. The study results indicated that clustering SMEs improve their competitiveness and market share growth, which is a rationale for economic growth. Findings also showed that clustering SMEs restructure their radical growth. These results further indicated that most agricultural SMEs are crippled due to a lack of cluster centers in their areas to enable them to compete and expand their market share Limitations: A solitary research tool seems to have weakened the study. Contribution: Clustering the agricultural Small and Medium Enterprises (SMEs) is very important because it promotes their competitiveness, productivity, market share, success, as well as community development and industrialization. Therefore this study contributed largely to the literature. Keywords: Clustering, Agricultural, SMEs, Community development, Food security

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