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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 410 Documents
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The role of forensic accounting in combating public sector corruption in Zimbabwe Munyepwa, Kudakwashe; Ranganayi, Charity; Mudzengerere, Liberty; Mutongereni, Noah; Gwesu, Norah Chishamiso; Machaka, Tafadzwa Hatidani
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2959

Abstract

Purpose: This study investigates how forensic accounting can strengthen public sector accountability and combat corruption in Zimbabwe, a country facing persistent financial irregularities despite existing anti-corruption frameworks. Research methodology: A mixed-methods design was employed, combining qualitative case studies and interviews with forensic auditors and public officials, and quantitative analysis of audit reports and financial misconduct records (2015–2023). Descriptive and inferential statistics (e.g., regression analysis) were used to assess the effectiveness of forensic practices, moderated by internal controls and institutional factors. Results: Findings revealed a significant negative relationship between forensic accounting and fraud incidence (? = -0.58, p < 0.001), and a strong positive association between institutionalized forensic units and financial accountability (? = 0.68, p < 0.001). Integration of forensic and legal mechanisms also enhanced prosecution success rates (? = 0.75, p < 0.001). Qualitative insights confirmed the role of forensic accounting in deterrence, early fraud detection, and evidence-based prosecution. Conclusions: Forensic accounting significantly contributes to improving financial governance, but its effectiveness depends on internal control quality, legal integration, and institutional support. Challenges such as political interference and resource constraints hinder its full potential. Limitations The study is cross-sectional and may be affected by detection bias and reverse causality. Self-reported data and contextual constraints may limit generalizability. Contribution: This is one of the first comprehensive studies linking forensic accounting to anti-corruption outcomes in Zimbabwe, offering theoretical and practical insights for integrating forensic practices into public financial management.
The Influence of Competence, Training and Motivation on the Performance of Employees of the National Coaching & Instructor Professional Certification Agency Cahaya, Yohanes Ferry; Rahardi, Patrick Dwi; Pujiati, Herni; Erasashanti, Annathasia Puji; Bilqis, Devia Fairus
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.3004

Abstract

Purpose: This research was conducted at the National Training and Instructor Professional Certification Institute (LSP Pelatinas) using the path analysis method. Research methodology: The author collected data using a questionnaire with a population of 80 respondents from LSP Pelatinas employees. Respondent samples were taken from the entire population with a total sample of 80 employees. Previously, instrument testing was carried out and, after that, analysis requirements were tested using the normality test, linearity test and homogeneity test. The latter performs hypothetical testing with path analysis. Results: This study investigated the influence of competence, training, and motivation on employee performance at LSP Pelatinas (Indonesian National Coaching and Instructor Professional Certification Institute) using a survey method with path analysis on 80 employees. The research findings confirmed that competence, training, and motivation all have significant positive effects on employee performance, with competence emerging as the most influential factor for enhancing organizational performance and employee motivation. Conclusions: The study demonstrates that competence, training, and motivation all have significant positive effects on employee performance at LSP Pelatinas, with competence being the strongest predictor (contributing 24.2%), followed by motivation (76.4%), while these three variables collectively explain 95.7% of the variance in employee performance. Limitations: The research was constrained by limited references on similar studies within LSP Pelatinas context, restricted research scope, reliance solely on Google Forms for data collection without direct interviews, and insufficient time for comprehensive data collection and literature review. Contribution: This study provides empirical evidence for human resource management practitioners and organizational leaders in Indonesian professional certification institutions, contributing to the field of organizational behavior and performance management by demonstrating the significant relationships between competence, training, and motivation on employee performance.
Strategy of sharia entrepreneurship education for nature-based High School students across Lampung Province Farizi, Al
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.3066

Abstract

Purpose: The purpose of this research is to explore the strategies and challenges in implementing sharia entrepreneurship education in nature-based senior high schools (SMA Alam) across Lampung Province, aiming to develop students who are both entrepreneurially skilled and grounded in Islamic economic values. Methodology: This study employed a qualitative approach, beginning with a literature review and needs analysis involving students, educators, and stakeholders. Data were collected through field observations and industry collaboration. The program's development followed a continuous cycle of monitoring and evaluation to refine implementation strategies based on feedback and outcomes. Results: The research found that the implementation of a holistic sharia entrepreneurship education strategy—covering curriculum development, industry involvement, active learning, extracurricular activities, and ongoing evaluation—effectively promotes entrepreneurial competence and Islamic character among students. Despite facing challenges such as limited understanding, resource constraints, and resistance to change, these can be addressed through targeted training, improved infrastructure, and stakeholder collaboration.
Foreign ownership and sustainability performance in Indonesia Zulaecha, Hesty Erviani; Murtanto, Murtanto
International Journal of Financial, Accounting, and Management Vol. 1 No. 1 (2019): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i1.39

Abstract

Purpose: This research is designed to find empirical evidence on the influence of Foreign Ownership as moderating to enterprise risk management, business strategy, and firm age on sustainability performance. Research Methodology: This research was tested through random samples of 11 manufacturing companies period 2014-2017. Regression analysis was adopted to test the hypotheses significant influence to sustainability performance. But, the firm age doesn’t have influence on sustainability performance. Limitation: The use of secondary data and content analysis methods that cause limitations in conclusions and are subjective. Implication: This research shows that the harmonious relationship between strategic management related to enterprise risk management, business strategy, and the role of foreign ownership to achieve high sustainability performance. Keywords: Sustainability performance, Business strategy, Foreign owner, Enterprise risk management, Firm age How to Cite: Zulaecha, Hesty & Murtanto. (2019). Foreign ownership and sustainability performance in Indonesia. International Journal of Financial, Accounting, and Management, 1(1), 1-15.
A review on status and profitability of large cardamom production in Nepal Acharya, Mohan
International Journal of Financial, Accounting, and Management Vol. 1 No. 1 (2019): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i1.53

Abstract

Purpose: This study focuses on the status, strength and problems of large cardamom cultivation in Nepal and also identify profitability of large cardamom farming in Nepal. Research Methodology: Numbers of journal articles and reports were consulted as secondary source of data and conclusion were drawn and summarized. Results: Area and production of large caradamom in Nepal is increasing day by day and major production is concentrated in four eastern districts . B/C ratio of cardamom production varies from 1.70 to 3.06 and one fifth of household income in eastern hill of Nepal is attributed by Large cardamom. Price fluctuation, middleman and diseases are identified as major problems. Limitation: Lack of funding, less access to the data and documents are the limitations of study. Keywords: Status, B/C ratio, Profitability, Price fluctuation, Middleman How to Cite: Acharya, Mohan. (2019). A review on status and profitability of large cardamom production in Nepal. International Journal of Financial, Accounting, and Management, 1(1), 17-22.
Employee commitment and organizational performance in selected fast food outlets in Osun State Ulabor, Ehimen Abiodun; Bosede, Agelebe Ibiwunmi
International Journal of Financial, Accounting, and Management Vol. 1 No. 1 (2019): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i1.55

Abstract

Purpose: This study examined the effect of employee commitment on organization performance of selected fast food outlets in Osun State. It determined how employee commitment affects staff turnover and also examined factors that affect employee commitment Research Methodology: Primary data was used for this study; respondents were selected using convenient sampling method from the study area. Questionnaire was used to gather information. One hundred copies of questionnaire were administered to the selected respondents and ninety-six were retrieved and found useful for analysis. The data gathered were analysed using both descriptive and inferential statistics. Results: Findings revealed that employee commitment is significant to organization performance. Profitability, increased in sales, and increased in customers’ patronage were used to measure organizational performance, and it was observed that employee commitment influence profitability; increased in sales, customers’ patronage. It was observed that employee commitment affects staff turnover as revealed by the chi-square statistic (?2 =). Likewise, findings showed that employee commitment could be affected by some factors such as gender, nature of work, length of service, and management style, Although, length of service and management style were not significant at 5% significance level. The study concluded that an employee commitment can influence the organization performance. Keywords: Employee commitment, Organization performance, Staff turnover
Cognitive dissonance and investors’ decision-making: A review Fatima, Afreen
International Journal of Financial, Accounting, and Management Vol. 1 No. 1 (2019): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i1.56

Abstract

Purpose: The purpose of this research is to develop a conceptual framework of cognitive dissonance bias that influences the investment decision-making. Research Methodology: This research uses empirical studies in order to assess the accurate deviation of investors’ behaviour from rational decisions. Results: The result of this study reveals the identified factors like age, emotional biases, overconfidence, and confirmations biases that enhance the cognitive dissonance that influence the decision making of the investors. Keywords: Cognitive dissonance bias, Psychological biases, Investment decisions, Behavioural finance, Psychology of investors. How to Cite: Fatima, A. (2019). Cognitive dissonance and investors decision-making: a review. International Journal of Financial, Accounting, and Management, 1(1), 39-45
Genesis of accountability and its impact on accounting Omodero, Cordelia Onyinyechi
International Journal of Financial, Accounting, and Management Vol. 1 No. 1 (2019): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i1.78

Abstract

Purpose: This study examines the genesis of accountability: a global view. The concept of accountability has been viewed from various disciplinary lenses in order to develop an integrated understanding of the term. Special attention is devoted to principal—agent perspectives from political science and economics. Research methodology: An integrated framework is developed, based on four central observations. (1) Accountability is relational in nature and is constructed through inter- and intra-organizational relationships. (2) Accountability is complicated by the dual role of nonprofits as both principals and agents in their relationships with other actors. (3) Characteristics of accountability necessarily vary with the type of nonprofit organization being examined. (4) Accountability operates through external as well as internal processes, such that an emphasis on external oversight and control misses other dimensions of accountability essential to nonprofit organizations. Results: The study finds that the time has come for individuals, organizations, stakeholders, establishments, institutions and governments to focus on reporting on their programme results, such as inventory take result and product performance result. Limitation: Paucity of data and empirical works were the major restrictions to this study. Contribution: Thus, being clear about intentions, measuring and understanding results, and making adjustments where necessary, would help assure taxpayers/stakeholders that their money is being spent wisely. A focus on results would also help to ensure that limited public resources are being applied in a way that provides the most value to all concerned. Keywords: Accountability, Genesis, Performance, Responsibility, Types, Assessment, Global
The study of the consumption process with a prominence of behavioral approach and its influence on the business units Sofi, Umer Qadir
International Journal of Financial, Accounting, and Management Vol. 1 No. 1 (2019): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i1.79

Abstract

Purpose: Currently, the main question facing the entrepreneur is to find out who exactly the consumers of their goods what their market and its structure is. Owning such information, enterprises can direct their business activities in the right direction and achieve their goals. In this regard, the aim of the work is to study the effect of various characteristics on the consumption process. Research Methodology: The main method of research is monographic, and within the framework of the work a survey withheld conducted. Results: The main results of the study are related to the fact that the characteristics of the consumption process have a significant impact on the activities of business units. Keywords: Consumer process, Characteristics, Consumer groups. How to cite: Sofi, U.Q. (2019). Characteristics of the consumer process and influence it makes on the business with behavioral approach. International Journal of Financial, Accounting, and Management, 1(1), 57-68.
International trade promotion methods for SMEs in low and lower-middle-income economies Smith, John Solunta
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.

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