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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 220 Documents
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Significance of Audit Committee Roles in India: A Study of Auditors’ Perception Using Analytic Hierarchy Process Mamta Mishra; Amarjeet Kaur Malhotra
Journal of Accounting, Business and Management (JABM) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The need for strong governance mechanisms has become increasingly louder after the spate of corporate accounting frauds over the last few decades. In India, the Satyam fiasco tarnished the reputation of the audit profession and underlined the need for overhauling the corporate governance framework. The Companies Act, 2013 ushered in a new era of corporate governance in India, with enhanced focus on audit committees. The present study aims to examine the significance of board audit committee roles from the perspective of auditors. Analytic Hierarchy Process (AHP) is used to analyze the responses collected from 50 auditors, wherein the auditors were asked to assign ranks to various audit committee roles through paired comparison method. The AHP analysis shows that as per auditors’ perception, the most significant responsibility of audit committee is to monitor auditor independence and performance, and review the effectiveness of the audit process. There is an implied acknowledgement that the audit process is not free from managerial intervention. The research findings could guide regulators and lawmakers to empower audit committees with more definitive authority over the company’s financial reporting process. Audit committees, though a part of the board, need to be perceived as a neutral body by both the company and auditors. Considering the pool of available talent in India, a 100% independent audit committee might emerge as a feasible answer for neutrality.
Information content of intangible non-current assets : Evidence during economic crisis period in Malaysia Zaleha Abdul Shukora; Hamezah Md Nora; Muhd Kamil Ibrahim; Jagjit Kaur
Journal of Accounting, Business and Management (JABM) Vol 12 No 1 (2005): January
Publisher : STIE Malangkucecwara

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Abstract

This paper examines value-relevance and information content of capitalized intangible non-current assets (INCA). Specifically, we investigate the changes in the information content of INCA due to changes in the economic environment among firms listed on the main board of Bursa Malaysia. The empirical method use time-varying and fixed effects models for the period 1995-1999. Our focus is investigating the information content of INCA during the economic crisis period of 1997-1998 in Malaysia. Based on the association of analysts earnings forecasts errors (AFE) with capitalized INCA, we find evidence of increase information content on INCA during economic crisis periods compared to pre-crisis periods.
Implementing Good Corporate Governance in Indonesia: A Strategic Approach Wahyudi Wibowo; Hananiel M. Gunawan
Journal of Accounting, Business and Management (JABM) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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Abstract

Good Corporate Governance (GCG) has been widely acknowledged as the global best standard of corporate governance practices. Indonesian business society has been started to implement the standard since 2001. But many corporations currently still struggle to find their best model on GCG implementation. This study is based on a field research at ASGR, a public listed IT company in Indonesia which had passed valuable experience in implementing GCG principles. This study primarily used the company's data from the period of 2000 to 2001, which was the period for ASGR to do early studies and preparations to implement GCG. This paper recommends a strategic model for the implementation of GCG in Indonesia. The model uses a system approach as the analytical basis to connect the implementation of GCG with the strategic context of the company. It includes the utilization of multi-stakeholder, strategic responses, and global benchmarking analysis as the useful tool to guide the strategic implementation of GCG.
Marketing Research and Social Responsibility: Ethical Obligations toward the Society Sami Alsmadi
Journal of Accounting, Business and Management (JABM) Vol 17 No 1 (2010): April
Publisher : STIE Malangkucecwara

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Abstract

The objective of this article is to examine ethical behavior of marketing researchers and social responsibility, focusing on researchers moral responsibilities toward the society. The article looks at social responsibility from several perspectives (for example, Windsor, 2006, Kerin et al, 2009, Porter and Kramer, 2006). The analysis highlights the interaction between research suppliers and sponsoring clients (users of business research) in most marketing research, focusing on researchers ethical obligations in view of the various demands and pressures exerted by some sponsoring clients. The conclusions emphasize the importance of ethical integrity and social responsibility of researchers and stress the need to improve ethical standards relating to corporate social responsibility in marketing research. Relevant legal and regulatory issues are also considered in the context of ethical research.
Determining the Factors and Their Relative Effect on Offshored Data Privacy: Client and Vendor Perspectives Anupam K. Nath
Journal of Accounting, Business and Management (JABM) Vol 24 No 2 (2017): October
Publisher : STIE Malangkucecwara

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Abstract

Offshoring of services has become an inevitable part of business strategy. While businesses are deploying service offshoring for quite some time now, preserving the privacy of the sensitive information of offshored data remains as one of the major challenges and concerns. In this paper, we identify factors that affect the privacypreservation of the offshored data and the conduct of the offshore vendors and their employees towards clients’ data. We deploy a positivist case study method to examine the proposed relationships. We collected qualitative data through semi-structured interviews with the project managers of client organizations as well as from the project managers of vendor organizations to test the proposed model. The result of our study shows that the code of conduct set by the vendor organizations plays the most effective role in the privacy-preserving behavior of the vendors’ employees.
Factors Affecting Cheating Behavior among Accounting Students (Using the Theory of Planned Behavior) Muhannad Atmeh; Husam Al-Khadash
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

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Abstract

As cheating behavior by accounting students may indicate to future unethical professional behavior, the purpose of this study is to examine students motivations (intentions) and abilities toward cheating behavior relying on the theory of planned behavior. It aims to analyze factors that might affect cheating among accounting students. Data were collected from the accounting students at the Hashemite University in Jordan, which is a large sized public university in the Zarqa Governance. A total of 307 accounting students participated in the study. Regression analysis was used to analyze the data and descriptive statistics were employed to summarize the information. Findings suggest that females, students with a high GPA and last-year students may be less likely to cheat. Also the results indicate that there are significant relationships between deterrents, alienation and neutralization with prior cheating and cheating likelihood.
Shareholder Wealth Effects: Successful vs. Unsuccessful Bidders Amporn Soongswang
Journal of Accounting, Business and Management (JABM) Vol 16 No 1 (2009): April
Publisher : STIE Malangkucecwara

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Abstract

This study analyses the impact of successful and unsuccessful takeovers, occurring on the Stock Exchange of Thailand (SET) between 1992 and 2002 on bidding firm shareholders' wealth. The firms abnormal returns during a period of twelve months before and after the takeover are measured using the market and market-adjusted models, and three parametric test statistics. The results suggest that the Thai takeovers apparently create values of the successful bidding firm's shareholders. However, they increase and decrease abnormal returns (varied by metrics) to unsuccessful bidding firms. The evidence also shows that prior to the announcement months, both successful and unsuccessful bidding firms are likely to anticipate the takeover news, but the unsuccessful firms are doubtful if the takeover outcomes would be successful.
Bridging the Expectation Gap of the Institutional Donors and Charity Management: Preliminary Insights Evidence Saunah Zainon; Ruhaya Atan; Yap Bee Wah
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

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Abstract

It is commonly believed that donors would donate more to charity if they were assured that the funds will be utilised properly and not wasted. Evidence from previous literature also shows that the donors tend to give more support and contribution to the charity if they were equipped with charity information. As far as the charity sector is concerned, the core competency of the charity sector is to build strong relationships with donors. Their ability to build this relationship will contribute to a strong sustainable income for the charity to operate. In Malaysia, there is no avenue for the stakeholders, particularly the donors as the key stakeholders to obtain information on charity especially with regard to the financial information. This study seeks to develop insights into institutional donors? expectations and the information that charities offers, bridging the expectation gap between the donors and the charity management. Insights evidence, both from the donors and the charity management were provided in order to bridge the gap between the donors? expectations and the charity management?s offers of information, so as the result can be used for better charity reporting in the future. The finding shows that both financial and non-financial information are seen as important by the institutional donors but not the major criterion concerned by the charity management. This study tries to fill the gap.
Relationship Between Management Accounting Attributes and User Satisfaction Fabio Frezatti; Andson Braga de Aguiar; Amaury Jose Rezende
Journal of Accounting, Business and Management (JABM) Vol 13 No 1 (2006): October
Publisher : STIE Malangkucecwara

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Abstract

This article analyzes the relationship between the attributes of a management-accounting information system (MAIS) and satisfaction among the users of a given system. The qualitative characteristics of accounting information, and the particular attributes of the MAIS that is used, contribute to the user satisfaction but a linkage with use/usefulness and user value of management-accounting information must be considered in terms of decision-making. In the present study, the definitions of MAIS attributes are derived from the constructo provided by Chenhall and Morris (1986) and consolidated by Moores and Yuen (2001). These are applied to data collected in a field study of medium-sized and large Brazilian companies. Data analysis includes multivariate analysis by means of the cluster method. Results indicate that the satisfaction of users of a MAIS increases if the attributes of the system allow users to obtain useful information. Future research can examine which attributes of an MAIS make a greater contribution to the satisfaction of users of accounting information.
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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