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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 200 Documents
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The Determines of the Sticky Cost Behavior in the Jordanian Industrial Companies Listed in Amman Stock Market Boraq Awad Magheed
Journal of Accounting, Business and Management (JABM) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.361 KB)

Abstract

Traditionally costs are classified into fixed, variable, and mixed cost according to the change in the level of activity. However, Anderson et al. (2003)/(ABJ) find that the change in cost varies with a change in activities depending on the direction of change in revenue, and do not follow the traditional cost behavior model, this cost behavior is called sticky cost behavior. The objective of this study is to identify the impact characteristics of the firm on the degree of the cost stickiness of selling, general administration and advertisement cost (SG&A) and sold goods cost in the Jordanian indusnial companies listed in Amman stock market during 2000-20.13. AB] initial model is extended to acquire the firm characteristic variables, ordinary least squares (GL5) is us ed to run the regression. The result of the research support argument of AB], that the (SG&A) and sold goods cost in the Jordanian industrial companies listed on the Amman stock market follow the sticky costs behavior, and there is difference on the degree of cost stickiness between the t\vo type of cost used in the study, that is the cost of sold goods is less sticky than SG&A cost. In addition there are impacts of characteristics of the frm (assets density, employee’s density, debt density, and the proportion of fixed assets) on the degree of cost stickiness in these companies. These impacts of characteristics of the frm differ according to the type of cost analysis.
Creative Accounting Leading to Financial Scams-Evidences from India and USA Khatri, Dhanesh Kumar
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 22 No 2 (2015): Oktober
Publisher : JABM

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Abstract

Creative accounting is practically using the flexibility provided within the accountingprinciples or accounting standards to manage recognition, measurement and presentation of different accounting figures to serve the purpose of those who prepare the accounts rather than those who are likely to use the accounts. Application of creative accounting sk_il.ls beyond a certain limit leads to Financial scam.In the recent past just before Satyam scam was unearthed Satyanfs employee rollrevealed that around 50,000 people were employed in Satyam and US GAAP statement of Satyarn as on 31*‘ March, 2008 disclosed a bank deposit of Rs. 3,400 crores. It raises an eyebrow on the role of statutory auditor Price Waterhouse Corporation {PVC-’C). What as an auditor they were doing? Why didn’t they verify the balance with the banker? Accounting scandal of Enron was revealed in October 2001 leading tothe bankruptcy of Enron Corporation and dissolution of one of the auditors of Enronnamely Arther Andersen. Story of Enron scam is not only the biggest scam in the corporate. world of USA but also a biggest question mark on the accounting and auditing regulation in the country like America.Despite of the facts that both of these companies were considered to be good atcorporate governance still their owners i.e. promoters/dnectors self-centered greed led to financial scam. This shows that good governance is only an ornament to cover the ugly face of dirty financial statements.
Reduction of Audit Quality by Auditors of Small and Medium Size Audit Firms in Malaysia: A Case of Premature Sign-Off of Audit Documents Khairunnisa Mohd Jais; Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Premature sign-off of audit documents (premature sign-off) is one of the behaviours of external auditors in the audit progress that will reduce quality of an audit program. The purposes of this study are to examine whether external auditors commonly practice premature sign-off and to investigate the factors contributing to these practices. In addition, the impact of premature sign-off is also evaluated. This study is based on the primary data of survey questionnaires among the external auditors as the data collection method. This study found that premature sign-off was commonly practiced by almost half of the respondents in the survey. This practices causes by rush audit work, overdependence on regular corporate clients, allocation of inadequate number of audit hours and insufficient supervision by senior auditors. Almost all respondents agree that the premature sign-off of audit documents by external auditors affect the confidence of the users in the credibility of audit report and hence, truthfulness of the financial statement.
Sea Change at the FASB: From a Universal to a Stakeholder-Oriented Approach Nathan S. Slavin; Jianing Fang
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.1045

Abstract

This paper studies the impact the Financial Accounting Standards Board’s (FASB) recent initiative to simplify accounting standards to reduce the cost of preparing financial reports by filers. Accounting standards have generally been uniform, particularly for profit-oriented companies and without consideration to the firm’s size. These standards applied equally to both private and public companies, primarily to enhance comparability in analyzing a firm’s performance. Various committees in the early part of the new millennium culminated in the establishment of the Private Company Council (PCC), an advisory unit to the FASB in supporting simplified accounting standards. The slogan of “one size fits all” has now shifted to “different strokes for different folks”. This study examines 179 accounting standards issued by the FASB from 2009-2019. The empirical results indicated that the FASB has promulgated many standards permitting simplified accounting procedures that have benefited both private and public companies since the establishment of the PCC. The last two years of our data demonstrates that the overwhelming number of accounting standards was focused on simplifying rules in an attempt to achieve cost savings for both private and publicly listed companies.
For the Money or the Thrill of the Game: The Financial Performance of National Basketball Association Arena Sponsors Brian Nichols; Joey Smith
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.1056

Abstract

Companies that sponsor NBA arenas spend millions of dollars each year for the naming rights. To our knowledge, no studies have examined the financial performance of the sponsoring companies over the course of the sponsorship. Managers appear to believe that such expenditures generate net financial benefits for their companies; however, measuring such returns can be elusive. We examine the impact of sponsorship on sales growth and stock price returns before, during, and (if applicable) after the sponsorship of the sponsoring companies. We then explore if the following factors moderate or enhance the sponsorship results – the NBA team’s on-court performance during the regular season, the performance during the playoffs, and whether the sponsor’s corporate headquarters are co-located with the arena. We find evidence of negative sales growth associated with sponsorships, but if the NBA team makes the playoffs, that performance positively correlates with the sponsoring company’s stock price return.
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

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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 Mediating Role of Corporate Governance on the Relationship between Accounting Information System and Risk Management: The Case of the Jordanian Industrial Shareholding Companies Audeh Ahmad Bani Ahmad
Journal of Accounting, Business and Management (JABM) Vol 29 No 2 (2022): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i2.1061

Abstract

the primary aim of this study is to examine the mediating effect of corporate governance on the relationship between accounting information system (AIS) and risk management. The population of the study comprised of the entire Jordanian Industrial Shareholding Companies numbering 54. The study objectives were achieved by developing a questionnaire and distributing copies to the employees of the companies accounting departments. Data gathered was analyzed using SPSS 25.0 tool to test the relationships between AIS, corporate governance and risk management. Based on the findings, corporate governance fully mediated the relationship between AIS and risk management in the context of the Jordanian Industrial Shareholding Companies.
Accounting and Financial Systems and Tools for Effective Leadership and Management A Seetharaman; Nitin Patwa; Veena Jadhav; A. S. Saravanan
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Accounting and financial systems and tools are widely used in performance measurement by leaders and managers. Although the definitions of leadership and management defer, the same tools are applied to manage organizations. The shift from the industrial age into today’s emerging information age has brought a great need for effective leadership and management. As performance is the epitome of a business enterprise, performance measurement is too important and too costly to get wrong. If the performance is not measurable, it is very difficult to manage operations of an enterprise. The last 2O years has witnessed a revolution of performance measurement ranging from financial ratios and budgetary control procedures by Dupont and General Motors, to organizational measurement systems, and next to the balance score card and Activity based budgeting, to name a few. An attempt is made to integrate practical and useful measurement (accounting, financial and non-accounting and non-financial) and management‘ systems and tools to harness their synergized benefits in strategies.
Innovative Marketing Tools: A Case Study of IDFC Mutual Fund Pooja Sharma; Manisha Gupta
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The present study is based on various innovative physical tools, videos and movies “One Idiot” and “Bachat Nivesh Badhat” made by IDPC (Infrastructure Development Finance Company) mutual fund company. IDFC has made various tools but in this study taken only Pyramid puzzle, T-puzzle and newspaper tool. Marketing tools made by IDFC mutual funds are game changer for a mutual fund industry. The purpose of the study is to study the effect of IDFC movies “One Idiot” and “Bachat Nivesh Badhat” on customer, effect of various physical tools made by IDFC on customer to understand their needs and effect of game changer tools of IDFC by creating more happy mutual fund investors. The study is based on respondents of 200 investors of Jalandhar and Hoshiarpur. The study concludes that with the help of tools and movies made by IDFC it had brought ease in the customers to understand the concept and make a wiser decision rather than just depending on the thorough concept. Thus, marketing strategies plays an important role in the overall market development and this will expand the investors’ base of mutual fund industry.
Web 2.0 for Knowledge Management in Organizations and Their Effects on Tacit Knowledge Sharing and Perceived Learning Anupam Kumar Nath
Journal of Accounting, Business and Management (JABM) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Web 2.0 is a set of Internet-based applications that harness network effects by facilitating collaborative and participative computing. In this research we study the relationship between the use of Web 2.0 in KM and its effect on the tacit knowledge sharing and perceived learning. We also study the effects of KM context variables on these relationships. Our findings shows that use of Web 2.0 for KM can positively affect tacit knowledge sharing and perceived learning.

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