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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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Rural infrastructure and smallholders commercialization: analysis of crop input market from Jimma Zone, South-West Ethiopia Minyahil Alemu; Amsalu Dachito
International Journal of Financial, Accounting, and Management Vol. 2 No. 3 (2020): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i3.202

Abstract

Purpose: This study is aimed to examine the effect of rural infrastructure on smallholders’ crop input market participation with reference to Jimma zone. Research methodology: Censored Tobit approach was employed to model relationships between the degree of household market participation from input side and rural infrastructures. Results: Distance to the nearest all-weather-road from the farm area was found important. Moreover, provision of rural credit, communication and rural market services was found to significantly foster smallholder commercialization. Unfortunately, we estimated trivial coefficient for agricultural extension. Limitation: This study is limited to a year data, where we are unable to estimate the long term impact of rural infrastructural service on rural commercialization. Contribution: Various inadequacies in the provision of services may likely be involved. The right approach for the future should consider efficiency as well as the adequacy of the services being provided. It would be better to provide smallholders with the necessary infrastructures to ensure growth as well as the transformational targets. Besides, interventions intensifying rural access to information are vital. Keywords: Censored Tobit, Commercialization, Crop input Market index, Infrastructure, Smallholder
Financial performance of Bandar Lampung City Government (Comparing the accountability of two mayor periods: 2006 – 2010 vs 2011 – 2015) Ferry Aryadi; Ayi Ahadiat; Ribhan Ribhan
International Journal of Financial, Accounting, and Management Vol. 2 No. 3 (2020): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i3.232

Abstract

Purpose: The purpose of this research was to determine the significance of differences in financial performance, community welfare, and Gross Regional Domestic Product (GDP) of Bandar Lampung City in two mayor periods. Research Methodology: This study used secondary data obtained directly from the Lampung Provincial Representative Audit Board with a complete-time series of 10 years during the period 2006 – 2015. The research used region government financial performance, society welfare as measured by the human development index, Gross Regional Domestic Product (GDP) Based on Constant Prices as the variable. By one way-ANOVA to analyze technical data on this research. Results: There is no significant difference in the average financial performance in the form of effectiveness ratios, efficiency ratios, expenditure balance ratios, and government financial growth ratios of Bandar Lampung in two major periods. However, this research finds there is a significant difference in the average of social welfare as measured by the Human Development Index (HDI) and Gross Regional Domestic Product (GDP) of Bandar Lampung city in two major periods. This means that the Bandar Lampung City Government has not been able to properly maintain and increase its growth. Limitations: This research took a sample in this study only Bandar Lampung city, while in Lampung province there are 15 regencies/cities, and this research in conducting disparate tests using the Anova test. This research would be better if using more samples and using another test. Contribution: This study contributes to providing input and advice to the city government in making decisions related to the preparation and realization of the Regional Revenue and Expenditure Budget in the future. Keywords: Financial performance, Effectiveness, Efficiency, A harmony of spending, Financial growth
Leadership in a school context: how leadership styles are associated with leadership outcomes Hasan Hariri
International Journal of Financial, Accounting, and Management Vol. 2 No. 2 (2020): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i2.236

Abstract

Purpose: This paper aims at examining how principal leadership styles are associated with leadership outcomes in an Indonesian school context. Research Methodology: Survey data were collected using MLQ 5X-Short and a demographic questionnaire completed by 475 teachers in 36 junior high schools in the Province of Lampung, Indonesia. With the help of SPSS version 22, the collected data were initially analyzed using descriptive statistics and then Pearson product-moment correlation. Results: Results show that transformational and transactional leadership styles are positively and significantly associated with the leadership outcomes, but the laissez-faire leadership style is negatively and significantly associated with the leadership outcomes. Limitations: This paper used a quantitative research approach and is acknowledged for being limited to using the survey questionnaire so that it could not explain why and how principal leadership styles affect such leadership outcomes. Contribution: This paper theoretically and practically contributes to the body of knowledge, particularly concerning leadership styles and their outcomes. Keywords: School leadership, Leadership outcomes, Principal, teacher How to cite: Hariri, Hasan. (2020). Leadership in a School Context: How Leadership Styles Are Associated with Leadership Outcomes. International Journal of Financial, Accounting, and Management, 2(2), 159-170.
Modelling inflation-interest rate nexus for Ghana Samuel Asuamah Yeboah
International Journal of Financial, Accounting, and Management Vol. 2 No. 3 (2020): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i3.257

Abstract

Purpose: The research assesses the interest rates-inflation association in the case of Ghana between 2007 and 2013. Monthly and quarterly data were used. Research Methodology: The model of the vector error correction and Johansen were used to investigate the long-term and short-term association in the model estimated respectively. The vector autoregression (VAR) test was used to model the joint dynamics between the variables. GRETL software was used in these tests. Granger predictive test was done with the EViews software. Results: The findings of the result confirm both long-run and a short-run association in the model and as well as neutral granger predictive causality. Limitations: Though the Johansen test is more appropriate for multivariate modelling, Engle-Granger test is considered to be more robust in most cases and as such future studies should consider using the two models in a comparative study to assess whether the current conclusions can collaborate. Contribution: The paper contributes to knowledge in the field of inflation and Interest rates association, in relation to the financial markets. Future Research models that account for structural breaks and panel works are worth doing. Keywords: Fisher effect, Treasury bill rates long run, Johansen model
An agricultural sector assessment of biological asset valuation challenges with inputs considered from valuers Marilene van Biljon; Christa Wingard
International Journal of Financial, Accounting, and Management Vol. 2 No. 3 (2020): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i3.265

Abstract

Purpose: Establish whether the industry biological asset fair valuing challenges are country-specific or agricultural-sector specific. Determine how the inputs and challenges experienced by the valuers relate to the industry challenges. Research Methodology: Descriptive, qualitative conceptual content analysis of financial reports of 50 listed organizations across 10 countries from 2012 to 2015; with relational content analysis through in-person interviews with 24 biological asset valuers. Results: This paper contradicts prior research as no correlation was identified between large agricultural organizations and the extent of biological asset disclosures. The biological asset valuation and disclosure challenges are not country-specific or agricultural-sector-specific and the inconsistency in factors applied by the valuers appears to impact the industry challenges directly. Limitations: As biological assets are only held by agricultural organizations of which not all fair value the assets to report thereon – limiting the number of interviews to 24. Data collected via the interviews represent the challenges and valuation considerations of the individuals and their exposure to biological asset valuations. Contribution: This research analyzed and categorised the biological asset valuation challenges to determine whether it is country-specific and/or unique to an agricultural sector. The input factors and challenges experienced by the valuers in relation to the reporting challenges allow a relational analysis of the industry challenges. Keywords: Biological asset valuation, Decision-enhancing disclosures, Fair value accounting, Users of financial statements, Valuation elements
The power circuits, the duality of controls and performance appraisal: evidence from a Sri Lankan private university S. M. Chaturika Seneviratne; Ashan Martino
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.309

Abstract

Purpose: The study investigates the impacts stemming from the interplay between episodic, dispositional and systemic power circuits through which organisational agents influence or transform the coercive and enabling aspects ingrained in the performance appraisal process in a university setting. Research methodology: The paper uses a single case study method based on a private university. Data was collected using interviews, documentary evidence and observations. Results: We found that coercive controls become dominance over enabling controls of performance appraisal as an outcome of the ongoing implicit struggle between internal agents who pursue diverse interests and power relations in the private university setting. Limitations: As the research is directed towards the selection of in-depth inquiry of specific setting infused with culture, values, and ideology, it might cause to diminish the researcher’s analytical objectivity and independence of the research. Contribution: The study suggests that the realizing of power remained with the agent’s discretion within day-to-day interrelations. Therefore, the agents’ power relations are significant in deciding the intensity of dual controls in the performance appraisal practice. Keywords: Performance appraisal, Power circuits, Enabling controls, Coercive controls, University
The effect of corporate governance on financial performance of rural banks in Ghana Alhassan Musah; Mavis Yaa Adutwumwaa
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.336

Abstract

Purpose: The study examined the influence of various corporate governance structures such as board size, board independence, board gender diversity and CEO duality on the financial performance of rural banks in Ghana. Research methodology: The study collected secondary data from the annual report of 30 rural banks for a 10-year period spanning 2010 to 2019. The data was coded into excel and exported into STATA where descriptive statistics, correlation analysis and regression analysis were adopted to answer the research questions. Results: The result shows that there was a positive but statistically insignificant association between CEO duality and ROA and ROE. The study further reveals a positive association between board size and ROA and ROE even though that of ROA was statistically insignificant. Also, board independence was found to be a significant determinant of rural bank financial performance In addition to the above, the study reported a negative association between gender diversity on the boards of the rural bank and ROA and ROE and both associations were statistically significant. Limitations: As a result of the lack of publicly available data on rural banks in Ghana, the study relied on only 30 out of the over 100 rural banks currently operating across the country. Contribution: The result of the study will help the Bank of Ghana and the ARB Apex Bank in their formulation of an appropriate corporate governance framework for rural banks in Ghana and enlighten managers of rural banks on corporate governance structures that enhance their financial performance in Ghana. Keywords: Corporate governance, Rural banks, Return on Assets, Return on Equity, Ghana
The role of liquidity risk in augmenting firm value: lessons from savings and credit cooperatives in Kenya Kariuki Florence Waitherero; Stephen Muchina; Stephen Macharia
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.340

Abstract

Purpose: The study aimed to examine the interaction between liquidity risk and the firm's value among Kenyan SACCOs. Research methodology: This study adopted the positivism research philosophy and utilised both descriptive and causal research designs. The study targeted all the 164 licenced SACCOs in Kenya. A sample made up of 115 respondents was selected using a stratified random sampling method. The study utilized secondary data obtained from organization’s published financial statements. Analysis of data was done using descriptive statistics and inferential analysis. Results: The study results illustrated that value of the firm was positively correlated with liquidity risk which significantly and favourably impacted the firm value; (?=0.014577, P=0.001). Limitations: The analysis and conclusions reached in this study were limited to data gathered for the five-year duration between 2012 and 2016. Contribution: This study is useful to the management of SACCOs and the Kenyan government to understand better how financial risk management can improve their firms' value. The study adds to the existing knowledge of financial risk management and firm value. Keywords: Savings and credit cooperatives, Liquidity risk, Firm value
Companies’ vision, mission, and core values focus on human resource management Sraboni Akter
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.412

Abstract

Purpose: This study aimed to determine companies’ vision, mission, and core values focus on human resource management. Research methodology: This study used qualitative method and 14 companies’ website has been used to identify their mission, vision and core values. Results: From the total of 14 FMCG companies that had been used in this study only five (Akij group, Marco Bangladesh Reckitt Benckiser Group plc (RB), Eskayef Pharmaceuticals Ltd, and Danish) of them showed that they have no mention about the human resource management and nine of them showed their concern towards human capital in their vision, mission, and core values. Limitation: This study is only confined to identify the mission, vision, core values, not their impact. Besides that, it is only limited to the small number of FMCG companies in Bangladesh. Contribution: This study’s results contribute to understanding the importance of focusing on human resource management on the companies’ vision and mission and explaining the reason for modifying the existing statements.
Exploring the key behavioural, functional and strategic competencies in Indian management education Nidhi Shukla; S K Prasad; Urmila Itam
International Journal of Financial, Accounting, and Management Vol. 3 No. 1 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i1.423

Abstract

Purpose: The study’s primary purpose is to identify the critical sustainable competencies and their importance in Indian management education perceived by the stakeholders. Research Methodology: The study adopted an explanatory research design and a standardised questionnaire to gather data from stakeholder groups. Results: The results suggest that the competency clusters considered necessary by the main stakeholder groups are behavioural, functional and strategic. Limitations: Broader perspective with more samples at various locations will add more value to the idea. Contribution: This paper aims to support both business and academia by recommending a positive collaborative process and building a workforce ready for work.

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