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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 Impacts Of Port Characteristics And Port Logistics Integration On Port Performance In Ethiopian Dry Ports Ali, Endris; Ayelign, Abate
International Journal of Financial, Accounting, and Management Vol. 4 No. 2 (2022): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i2.709

Abstract

Purpose: This paper identifies the impacts of port characteristics and port-logistics integration on port performance in the case of Ethiopian dry ports. Research Methodology: To complete the study, we used structural equation modeling to test the relationship between port characteristics and port-logistics integration with port performance. Moreover, Statistical Package for Social Science is also used to filter indicators. Apart from this, the study was conducted in three dry ports of Ethiopia having a sample of 279 employees. Results: The finding shows that port characteristics such as port infrastructure, port connectivity, and port privatization have significantly impacted port performance. Also, port-logistics integration has an impact on both port operational performance and port efficiency. Limitations: The main limitation is that the study focused only on three dry ports of Ethiopia which do not include other dry ports in the country. Contribution: Ethiopia suffered forced dependency on transit countries after a blooded war with Eritrea which resulted in customs delays at port. To reduce this, the study suggests that Ethiopia should coordinate in developing joint infrastructures, and formulating unfettered rules and regulations with its transit countries.
The effect of using the Balanced Scorecard (BSC) on reducing the financial and administrative corruption in Iraqi Government Units Alamry, Saoud Jayed Mashkour; Al-Attar, Hayder Abbas; Salih, Abdulhadi Salman
International Journal of Financial, Accounting, and Management Vol. 4 No. 1 (2022): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i1.732

Abstract

Purpose: This research aims to explore the importance application the Balanced Scorecard (BSC) to the accountants and auditors in government units, which in turn contributes to raising the efficiency of scientific and practical performance as one of the fights against financial and administrative corruption suffered by the majority of the government units in Iraq. Research methodology: This research used a statistical method in the analysis and measurement by using (SPSS) program to extract the necessary statistical indicators to determine the impact of the independent variables (BSC) on the dependent variable (financial and administrative corruption). Results: There is a significant correlation between the Balanced Scorecard (BSC) and the professional performance efficiency of accountants and auditors, as well as a significant correlation between the Balanced Scorecard (BSC) and the fight against financial and administrative corruption. Limitations: There is a conflict between legislation, laws, and administrative controls in some measures of the balanced scorecard. Besides that, the lack of transparency and impartiality of the employees responsible for setting the balanced scorecard measures, as well as the other parties Contribution: Find recommended the need to apply the balanced scorecard in the evaluation of the efficiency and improve the performance of the work of accountants and auditors, and the need for government units in the city of Samawah-Iraq, the establishment of training courses, seminars, workshops, and giving lectures specialized in combating financial and administrative corruption that is prevalent in the majority of government units.
Choice of location for Foreign Direct Investment by multinational corporations: Do tax burden matter? Bassey, Evelyn; Amobi, Blessing Ndidiamaka; Okorie, Anthony Nwabuisi
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.733

Abstract

Purpose: This paper investigated the effect of the tax burden on the inflow of FDI into the continent. The study employed a panel data set of 48 SSA countries covering a period of 2009 to 2018. Research methodology: In other to account for the endogeneity problems associated with most financial data, we employed a dynamic panel two-step-system-GMM. Results: The result indicates that tax burden is a negative determinant of the inflow of FDI. In other words, multinational corporations attach a significant premium to countries with low tax burdens than those with a high tax burden. Similarly, an increase in the mobility of labour is a negative determinant of the inflow of FDI into the continent. All the economic and financial freedom indices included in the model have a positive and significant influence on the inflow of FDI into the continent. A sustainable tax policy that will lessen the tax burden on foreign investors should be formulated to enhance the inflow of FDI into the continent. Limitations: This study employed Dynamic System GMM which can produce variant results depending on the choice of instrument. Contribution: This study provides insight on the role of fiscal policy particularly taxation in explaining the inflow of FDI. Policymakers, multinational corporations, and other players in the global FDI market will appreciate the influence that tax exerts on FDI inflow.
Directors’ stock-purchases on stock performance: Evidence from Colombo Stock Exchange Kavinda, D. D. C; Anuradha, P. A. N. S
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.777

Abstract

Purpose: This study examines how directors’ stock-purchase transactions would result in stock performance, assessing whether directors’ stock-purchase transactions are rapidly reflected in stock prices in Colombo Stock Exchange, Sri Lanka. Moreover, it studies how stock-purchase transactions based on directors’ gender, would result in stock performance. Research Methodology: The analysis covers a period from March 2013 to March 2019, and includes 141 directors’ stock purchases. Research issues are investigated using an event-study methodology. Results: Significant negative abnormal returns follow directors’ stock-purchase transactions, which indicates they are not rapidly reflected in stock prices. Gender-wise, male directors’ stock-purchase transactions result in significantly negative abnormal returns, whereas for its female counterpart, no significantly abnormal returns are observed. Further, both male and female directors’ stock-purchase transactions are not rapidly reflected in stock prices. Limitation: The study does not consider the number of shares purchased. Certain director stock purchases have to be omitted due to a lack of data. Contribution: Policy-makers could implement actions to prevent harmful trading activities and to improve the reporting timelines of directors' stock purchases. Consequently, the information asymmetry could be minimized. Hence, investors could engage in stock purchases confidently, which results in mitigating the company’s cost of capital.
Supply Chain Management Practice and Its Impact on Performance of Humanitarian Relief Organization in Case of Gedeo Zone Sisay, Amsalu; Liku, Mezgebu
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.789

Abstract

Purpose: The purpose of this study was to see how supply chain management practices affected humanitarian relief organizations in the Gedeo zone. Research methodology: The study used a mixed research approach, with respondents selected using a stratified proportionate technique from each organization's employees to disseminate a questionnaire and semi-structured interviews done using a purposeful sampling technique. Correlation and regression, as well as thematic analysis, were used in the analysis. Results: The finding of the study reveals that supplier integration, information sharing, postponement, and outsourcing affect humanitarian relief organizations’ performance positively in a statistically significant way. Limitations: The main limitation is that the study focused only on humanitarian relief organizations operating in the Gedeo zone. Contribution: Ethiopia experienced natural and human-made disasters such as (El Niño, flood, famine, war, communal conflict, etc) for decades. To reduce the threat of this, the Study suggests that supply chain management practice is a serious concern for many relief humanitarian organizations operating in the Gedeo zone.
Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda) Eton, Marus; Mwosi, Fabian; Ogwel, Bernard Patrick
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.810

Abstract

Purpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability. Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted. Results: Internal control systems account for 55.4% of the variations in financial accountability. Specifically, control environment and monitoring controls bear significant effects on financial accountability while control activities do not. Contribution: This is one of the original studies to assess Lira District Local Government. The study validates the contingent theory and extends its application in public administration. Limitations: The input of stakeholders from the community was ignored. Future researchers should consider investigating the role of community participation on the performance of district local governments in Uganda.
Managerial Competencies and Growth of Small and Medium Enterprise (SMEs) in Abuja Metropolis, Nigeria Anoke, Amechi Fabian; Onu, Anthonia Nkechi; Agagbo, Ogugua Chinyere
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.811

Abstract

Purpose: This study aimed at investigating the effect of managerial competencies on the growth of SMEs in Abuja Metropolis, Nigeria. Research methodology: The study adopted Raosoft to determine a sample size of 395. A structured questionnaire was used for data collection, while regression was used for data analysis. Results: It was found that both technical and personal competencies have a positive and strong effect on the growth of SMEs, while conceptual skills recorded a negative and insignificant effect on the growth of SMEs in the Abuja Metropolis. Limitations: This study is limited to SMEs operators in Abuja Metropolis (the political capital of Nigeria), Leaving Lagos (the economic capital of Nigeria untouched). It is only when Lagos is covered that one can give a clear direction if Nigerian SMEs operators are changing with the changing business world. Contribution: Operators, owners as well as policymakers in SMEs are expected to benefit from this study as it will serve as an eye-opener to the hidden and untapped potentials embedded in the proper application of managerial skills.
The nexus between blockchain distributed ledger technology and financial crimes Chinyamunjiko, Newton; Makudza, Forbes; Mandongwe, Lucia
International Journal of Financial, Accounting, and Management Vol. 4 No. 1 (2022): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i1.815

Abstract

Purpose: The study sought to uncover the effect of blockchain digital ledger technology (BCDLT) on financial crimes. The study was driven by the need to promote blockchain technology in a bid to enhance financial sanity through elimination of financial delinquency. Research methodology: The study followed a quantitative paradigm using an explanatory research design. The study targeted financial executives, senior staff members at the Zimbabwe stock exchange, bankers and officials from the financial regulators. Data was collected using a structured questionnaire. Results: The study found out that of the four independent BCDLT antecedents, manual audit costs were insignificant, whereas the other three had strong positive associations with financial crime reduction. Limitations: The study targeted a specific group of financiers; hence the results may not be universal to other excluded categories Contribution: The study significantly guides policy formulation and laws in line with the adoption of the blockchain technology in the global financial system to guard against the possibility of new forms of financial crimes that could emanate from the use of technology.
Examining the determinants of loan default among microfinance banks’ borrowers in Kano State, Nigeria Umar, Nasiru A.
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.827

Abstract

Purpose: The study examines how the personal and business characteristics of micro, small and medium enterprise (MSMEs) borrowers of microfinance banks influence loan default, using Kano State as a case study. Research Methodology: The study employed a survey research method and the sample was drawn through multistage stratified random sampling and comprised 544 beneficiaries of microfinance banks selected from 10 local governments across the state. Data was collected using questionnaires and analyzed using Logit and Probit models with the aid of STATA 13 software. Results: The findings revealed that family size, gender, and business age are significant determinants of loan default. Borrowers’ marital status and age as well as the size and location of business were found to be insignificant in predicting loan default among microfinance MSME borrowers. Limitations: Part of the limitations of this study is the difficulty involved in getting the required information from the sampled microfinance beneficiaries. This research considered only personal and business characteristics of microfinance banks’ borrowers as determinants of loan default in some selected areas of Kano State. Findings in other areas may differ. Contributions: This study contributes to the area of microfinance research by adding more value to the knowledge and literature existing in this field. Managers of microfinance banks will also find the outcome of this research useful as it will assist them in understanding the appropriate strategies to adopt in minimizing the default rate of their clients.
Entrepreneurial Marketing And SMEs Growth In Post Covid-19 Era In Awka, Anambra State, Nigeria Anoke, Fabian; Ngozi, Nzewi Hope; Uchechukwu, Eze Solomon; Joyce, Igwebuike
International Journal of Financial, Accounting, and Management Vol. 4 No. 2 (2022): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i2.833

Abstract

Purpose: This study aimed at examining the effect of entrepreneurial marketing on SMEs growth in the post- Covid-19 Era in Awka Anambra State Nigeria. Research methodology: The study adopted a qualitative research design with five participants. An in-depth interview was used to elicit relevant information from the respondents. Data generated were carefully transcribed, reviewed, and harmonized. Thematic categories were created and categorized into two major themes- technological-driven marketing and need-oriented entrepreneurial marketing. Results: The study revealed that need-oriented marketing and technology-driven marketing are pivotal to the growth and sustainability of SMEs in the post-Covid-19 Era. Limitations: The restriction on gathering of people more than ten by the State Government due to the Covid-19 limited our study as the researchers would have loved to have a group and interactive decisions with the participants. Contribution: The result of this study will serve as an eye-opener to Nigerian policymakers and SME operators to key into modern entrepreneurial marketing tools and selvage her already depressed economy.

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