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Unpacking Qalb Behavioral Traits Through The Lens Of Maqasid Al-Shariah: A Pathway To Foster Inclusive Entrepreneurial Intentions In The Muslim Community, MHD Louai Sarhan, Kamarulzaman Ab Aziz 2024 Multimedia University, Cyberjaya, Malaysia

Unpacking Qalb Behavioral Traits Through The Lens Of Maqasid Al-Shariah: A Pathway To Foster Inclusive Entrepreneurial Intentions In The Muslim Community, Mhd Louai Sarhan, Kamarulzaman Ab Aziz

International Journal of Management, Finance and Accounting

In Malaysia, a worrisome trend is emerging as an increasing number of individuals find themselves trapped within the poverty bracket and the Base of the Pyramid (BoP) socioeconomic groups. To address the economic and social challenges faced by these marginalized communities and to contribute significantly to poverty reduction and overall well-being, inclusive entrepreneurship has emerged as a pivotal strategy. This study delves into the critical imperative of inclusive entrepreneurship, which often eludes existing quantitative measurements of societal well-being. These measurements frequently overlook the fundamental dimensions of social and psychological well-being inherent to inclusive entrepreneurship. Drawing from the Islamic framework of …


A Qualitative Study Of Factors That Influence Entrepreneurial Intention Among Students Of Private Higher Education Institutions In Selangor, Kyra Law Ley Sy, Norizan Jaafar 2024 Faculty of Management, Multimedia University, Malaysia

A Qualitative Study Of Factors That Influence Entrepreneurial Intention Among Students Of Private Higher Education Institutions In Selangor, Kyra Law Ley Sy, Norizan Jaafar

International Journal of Management, Finance and Accounting

Entrepreneurship as a field of study has different sub-dimensions due to its usefulness in society, which makes it difficult to gain a holistic understanding of its key due to practical applications. A shift in generations creates a different yet unique business environment, especially in new business ventures. Younger generations have a different view and insight about entrepreneurship in small business. Thus, this study aims to seek deeper insight into entrepreneurial behaviour and intention among younger generations. Twenty semi-structured interviews with students from a higher private university in Malaysia were performed using the qualitative method. Using Nvivo 12, the interviews' transcriptions …


Indirect Effect Of Customer Relations On Leadership/Top Management, Employee Relations And Process Management In Examining The Readiness Of Smes To Implement Lean Initiatives, Mohammed Inuwa 2024 Department of Business Administration, Bauchi State University Gadau, Nigeria

Indirect Effect Of Customer Relations On Leadership/Top Management, Employee Relations And Process Management In Examining The Readiness Of Smes To Implement Lean Initiatives, Mohammed Inuwa

International Journal of Management, Finance and Accounting

Before deployment of lean initiative, it is of great significance to examine the readiness of manufacturing SMEs to ensure they have the prerequisite for successful implementation. Consequently, in order to determine how prepared Nigerian manufacturing SMEs are to successfully adopt lean initiatives, the study measures the indirect effects of customer relations on leadership/top management, employee relations, and process management. Data for the study was collected from manufacturing SMEs and analyzed using Smart PLS-SEM 4.1. The study's conclusions demonstrate the substantial indirect effects that customer relationships have on employee relations, leadership/top management, and process management. Additionally, a positive correlation between employee …


Enhancing Conversions And Lead Scoring In Online Professional Education, Wen Yang Yim, Khai Wah Khaw, Shiuh Tong Lim, Xin Ying Chew 2024 School of Management, Universiti Sains Malaysia, 11800 Penang, Malaysia

Enhancing Conversions And Lead Scoring In Online Professional Education, Wen Yang Yim, Khai Wah Khaw, Shiuh Tong Lim, Xin Ying Chew

International Journal of Management, Finance and Accounting

This study seeks to enhance lead conversion for online professional education providers by using supervised machine learning algorithms for lead conversion targeting and lead scoring, including Logistic Regression, K-Nearest Neighbors, Support Vector Machines, Naïve Bayes, Random Forst, Bagging, Boosting, and Stacking. A lead dataset was used to train and test the machine-learning models. The Recursive Feature Elimination (RFE) is used to establish a precise lead profile. The performance of the trained lead conversion models was evaluated and compared using the 10-Folds cross-validation method based on accuracy, precision, recall, and F1-score. The results show that Stacking is the best model with …


Impact Of Social Media Marketing On Gen Z'S Cosmetic Brand Awareness, Zhi Wei Lim, Yeu Chin Yong, Chi Hau Tan, Man Seong Chan 2024 Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Perak, Malaysia

Impact Of Social Media Marketing On Gen Z'S Cosmetic Brand Awareness, Zhi Wei Lim, Yeu Chin Yong, Chi Hau Tan, Man Seong Chan

International Journal of Management, Finance and Accounting

In this era of rapid technological advancement, the number of consumers browsing online information steadily increases. Social media platforms have emerged as a vital channel for communication and sharing information, making them the greatest option for conducting cosmetic business. Due to the scarcity of existing studies discussing the factors affecting brand awareness of cosmetic products, this research paper aims to examine the impact of social media marketing on brand awareness for cosmetic products among Gen Z in Kuala Lumpur. A total of 275 responses were collected using the snowball sampling technique. The data were analyzed through the utilization of multiple …


Rebung Garden : Blooming Dreams, Hasni binti Mohd Hanafi, Azman bin Jantan 2024 Lecturer, Faculty of Management, Multimedia University, Cyberjaya, Malaysia

Rebung Garden : Blooming Dreams, Hasni Binti Mohd Hanafi, Azman Bin Jantan

International Journal of Management, Finance and Accounting

Rebung Garden, a family business established in 2019, has grown into a thriving enterprise dedicated to cultivating and selling rose plants. The garden's expertise lies in not only growing exquisite roses but also providing comprehensive plant care solutions using organic practices. In order to address the challenge of limited rose availability during the Covid-19 pandemic, Rebung Garden started cultivating their own-root roses, ensuring a steady supply and maintaining quality and variety. However, the garden faces additional challenges such as low brand awareness and operating within limited space.


Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett 2024 Walden University

Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett

Walden Dissertations and Doctoral Studies

Some hotel tourism managers and small and medium-sized business owners lack strategies to reduce tourist harassment. Tourism leaders are concerned with tourist harassment because it is one of the significant causes of dissatisfaction for guests. Grounded in the stakeholder theory, the purpose of this qualitative multiple-case study was to explore strategies adopted by tourism leaders to reduce tourist harassment. The participants comprised four tourism leaders and experts in the tourism sector who employed strategies to diminish tourist harassment in their organizations. The data were collected using semistructured interviews and a review of implemented policies. Data were analyzed using thematic analysis …


World-Class Research An D Development Management; Customer And Supplier Value Chain; Strategic Management Guidelines, Society of Management Accountants of Canada, American Institute of Certified Public Accountants (AICPA), Australian Society of Certified Practising Accountants 2024 University of Mississippi

World-Class Research An D Development Management; Customer And Supplier Value Chain; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


From Canonical Law To Offshore Finance: Confessing To Priests And Bankers In Luxembourg, Samuel Weeks 2024 Thomas Jefferson University

From Canonical Law To Offshore Finance: Confessing To Priests And Bankers In Luxembourg, Samuel Weeks

College of Humanities and Sciences Faculty Papers

In this article, I address two recurring tendencies that I heard during a recent period of research on banking secrecy in Luxembourg. First, my banker interviewees frequently mentioned personal transgressions for why many of their clients hide assets “offshore.” The wrongdoings my interlocutors cited included not only clients’ tax evasion, bankruptcy, and avoidance of liability – but also divorce, adultery, and the existence of out-of-wedlock children. Second, with a similar frequency, my interviewees drew parallels between the secrecy laws covering bankers and those afforded to other professionals in the country. Article 458 of Luxembourg’s Penal Code, dating from the nineteenth …


How To Help Your Clients Understand Their 1099-K And Its Everchanging Threshholds, Shelby Follis, Michelle S. Freeman 2024 LBMC

How To Help Your Clients Understand Their 1099-K And Its Everchanging Threshholds, Shelby Follis, Michelle S. Freeman

ETSU Faculty Works

Although there have not been many ta law changes this year, one tax policy change being implemented this year is sure to cause confusion for a plethora of our clients. That change is the new reporting requirements for the 1099- K. CPA firms are already beginning to get calls from clients about these information reporting forms. If you are a tax preparer, you will no doubt have to help your clients sort through the tax consequences of this form if they use third parties such as PayPal, Venmo and many others for day-to-day cash transactions [...]


Examining Sustainable Overseas Investment Information-Sharing Model For Automobile Enterprises: A Multi-Modal Weight Network Approach, Yuan CHENG, Xiaofang CHEN, Changbo LIN, Sheqing MA, Jie FENG 2024 Singapore Management University

Examining Sustainable Overseas Investment Information-Sharing Model For Automobile Enterprises: A Multi-Modal Weight Network Approach, Yuan Cheng, Xiaofang Chen, Changbo Lin, Sheqing Ma, Jie Feng

Research Collection School Of Accountancy

In an era of globalization, automotive companies are increasingly looking to make overseas investments to expand their production capacity and explore foreign markets. However, the outcomes of such investments are often influenced by a myriad of factors, including policy changes, social dynamics, and market conditions. To address the need for a comprehensive overseas investment information-sharing model, this research proposes an innovative approach based on a multi-modal weight network. This model aims to provide users with a global perspective on overseas investment opportunities, encompassing policy insights, and market dynamics. It integrates data from various sources, offering multi-dimensional information on investment regions, …


Using The Federal Reserve’S Balance Sheet To Predict Macroeconomic Outcomes, Michael J. Crawley 2024 University of Arkansas, Fayetteville

Using The Federal Reserve’S Balance Sheet To Predict Macroeconomic Outcomes, Michael J. Crawley

Accounting Faculty Publications and Presentations

This study investigates whether the U.S. Federal Reserve’s balance sheet can be used to predict macroeconomic outcomes. The Federal Reserve writes its own accounting standards, and I recast portions of the Federal Reserve’s weekly balance sheet as if it more closely followed Generally Accepted Accounting Principles. Specifically, I estimate the fair value of the Federal Reserve’s U.S. Treasury notes and bonds and calculate the associated unrealized gains and losses. I demonstrate that unrealized gains (losses) on the Federal Reserve’s U.S. Treasury notes and bonds are associated with lower (higher) one-quarter ahead inflation and real gross domestic product growth. Additionally, I …


Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan 2024 University of Louisville

Audit Evidence, Technology, And Judgement: A Review Of The Literature In Response To Ed‐500, Dereck Barr‐Pulliam, Christopher G. Calvin, Marc Eulerich, Arpine Maghakyan

Accounting Faculty Publications

In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED-500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED-500 and executes its standard-setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future-proof its standards, …


Accounting Function Hierarchies And Financial Reporting Quality, Shuo LI 2024 Singapore Management University

Accounting Function Hierarchies And Financial Reporting Quality, Shuo Li

Dissertations and Theses Collection (Open Access)

I examine how the hierarchical structure of a firm’s accounting function influences its financial reporting quality. Using information from accounting employees’ online resumes to infer the hierarchical layers in a firm’s accounting function, I find that a firm with a more hierarchical accounting function exhibits higher financial reporting quality. Further analysis shows a hierarchical accounting function is associated with a reduced likelihood of internal control weaknesses, in particular internal control weaknesses in the segregation of duties and accounting personnel matters. These findings suggest that a hierarchical accounting function enhances financial reporting quality through improving internal control. These effects are more …


Auditing Standards Board (Asb), Meeting Highlights, February 1-2, 2024 Videoconference, American Institute of Certified Public Accountants. Auditing Standards Board 2024 University of Mississippi

Auditing Standards Board (Asb), Meeting Highlights, February 1-2, 2024 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb), Meeting Agenda, February 1-2, 2024, American Institute of Certified Public Accountants. Auditing Standards Board 2024 University of Mississippi

Auditing Standards Board (Asb), Meeting Agenda, February 1-2, 2024, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


The New Management Accounting Ecosystem: A Retrospective View And Path To The Future, Chris Akroyd, Kevin E. Dow, Andrea Drake, Jeffrey Wong 2024 University of Texas at El Paso

The New Management Accounting Ecosystem: A Retrospective View And Path To The Future, Chris Akroyd, Kevin E. Dow, Andrea Drake, Jeffrey Wong

Hunt Institute Working Paper Series

In this paper we argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. We introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, we can better bridge the gap between management accounting research and management accounting practice. Our goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. We encourage researchers to submit studies to “Advances in …


Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean 2024 Magister Terapan Administrasi Pembangunan Negara, Politeknik STIA LAN Jakarta

Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean

Jurnal Administrasi Bisnis Terapan

This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …


The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders, Wening Restiyanti, Winwin Yadiati 2024 Universitas Padjadjaran

The Effect Of Financial Literacy And Locus Of Control Towards Financial Management Behavior Among Gen Z As Online Lenders, Wening Restiyanti, Winwin Yadiati

Journal of Accounting Auditing and Business

It has been observed that online loans are widely used in Indonesia among people of productive age, but there are concerns about their knowledge and self-control, which can affect their financial management behavior. To address this, a study was conducted to examine the impact of financial literacy and locus of control on the financial management behavior of Generation Z individuals (aged 18 to 28 years) who use or have used the ShopeePinjam and/or ShopeePayLater platforms. The data was gathered from 202 respondents through online social media platforms. The findings of the study show that financial literacy and locus of control …


Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector, Dwi Putri, Sri -. Mulyani 2024 Universitas Padjadjaran

Determinants In Choosing A Career As An Accountant In The Government Or Non-Government Sector, Dwi Putri, Sri -. Mulyani

Journal of Accounting Auditing and Business

Governments and companies rely on expert and skilled accountants to prepare reliable and relevant financial and management reports. As a result, pursuing a career as an accountant in the government or non-government sector is a viable option for graduates of accounting programs. This study aims to identify the factors that influence students and graduates of the Bachelor of Accounting program to pursue careers as accountants in government or non-government sectors. Qualitative research methods were used to collect data through interviews with 67 students from UNPAD and UPI, 15 UNPAD and UPI graduates working in the non-government sector, and 15 UNPAD …


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