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The Necessity Of Financial Literacy For Women Business Triumph: A Qualitative Study, Nur Iylia Syafiqah Binti Abdul Malik, Mohd Rizal Bin Abdul Razak, Al-Mansor Bin Abu Said 2023 Faculty of Business, Multimedia University, Melaka

The Necessity Of Financial Literacy For Women Business Triumph: A Qualitative Study, Nur Iylia Syafiqah Binti Abdul Malik, Mohd Rizal Bin Abdul Razak, Al-Mansor Bin Abu Said

International Journal of Management, Finance and Accounting

Women entrepreneurs continue to be the torchbearers of society and nations in their pursuit of economic growth and social development through employment creation, innovation and poverty reduction. Nonetheless, financial literacy is an intangible resource that is required for growth, success, and long-term competitive advantage. However, a notable hindrance to the progress of women entrepreneurs is the absence of adequate financial literacy. The objective of this research was to ascertain the importance of financial literacy concerning the achievement of women entrepreneurs. In order to achieve the research objectives, a qualitative investigation was conducted, wherein interview data was gathered according to the …


Perceptions Of Islamic Banking Among Post Millennials: A Study On Muslim Students, Aysa Siddika, Abdullah Sarwar, Fouzia Khan 2023 Faculty of Management, Multimedia University, Malaysia

Perceptions Of Islamic Banking Among Post Millennials: A Study On Muslim Students, Aysa Siddika, Abdullah Sarwar, Fouzia Khan

International Journal of Management, Finance and Accounting

This study aimed to understand the perception of Islamic banking among post millennials Muslim students and explore their expectations towards Islamic Shariah compliant banking. The study uses qualitative method to understand respondents’ subjective views. Semi-structured interviews are used among the Muslim students studying at public and private universities in Malaysia. Twelve students were selected using purposive sampling. The analysis revealed that religious motives, efficient services, and convenience in terms of online banking and ATM services are factors in bank selection. The study found that the students’ perceptions of their understanding of Islamic banking are not sufficient, and there is a …


Exploring The Role Of Technology In Brunei Darussalam's Public Sector During Strategy Implementation, Afiqah Amin 2023 Laksamana College of Business, Brunei

Exploring The Role Of Technology In Brunei Darussalam's Public Sector During Strategy Implementation, Afiqah Amin

International Journal of Management, Finance and Accounting

The paper explores and isolates factors related to the role of technology during strategy implementation in the public sector. In pursuit of the objective, the actor-network theory (ANT) is used to explore the relationship between the entities in the public sector in using technology to implement strategy, which does not just involve the technical aspect but also the behavioural and organizational aspects. A qualitative exploratory study can better understand the role of technology infrastructure in the public sector by analysing the conceptions of organizational players that require technology to implement the strategy. Technology infrastructure in the public sector was perceived …


Managing The Nigerian Economy Through Fiscal Deficit, Umar Bala, Badamasi Salihu Uba, Adamu Yahuza Haruna 2023 Faculty of Social Sciences, Bauchi State University, Gadau Nigeria

Managing The Nigerian Economy Through Fiscal Deficit, Umar Bala, Badamasi Salihu Uba, Adamu Yahuza Haruna

International Journal of Management, Finance and Accounting

This study examined how fiscal deficit, exchange rate, and inflation rate impacted the economic growth of the Nigerian economy from 1980 to 2019. The cointegration connection in the study was discovered using the autoregressive distributed lag (ARDL) bound test. The analysis found that, while inflation and the exchange rate have a positive and significant relationship with the Nigerian economy, the fiscal deficit has a negative but relatively insignificant effect on the country's GDP. The Nigerian government should stabilise the currency's external value and prevent it from falling in value in the short term. Such policies should be developed to encourage …


Organizational Fear: Barriers To Effective Performance Among Malaysian Fresh Graduates’ Employees, Leong Ling Ling, Chong Chin Wei, Muhammad Sabbir Rahman, Gan Geok Chew 2023 Faculty of Management, Multimedia University, Malaysia

Organizational Fear: Barriers To Effective Performance Among Malaysian Fresh Graduates’ Employees, Leong Ling Ling, Chong Chin Wei, Muhammad Sabbir Rahman, Gan Geok Chew

International Journal of Management, Finance and Accounting

The aim of this research study is to determine the factors, i.e., childhood socialization, institutional socialization, cultural socialization, fear of workplace penalty and afraid of getting terminated from work of organizational fear that influence the effective performance among the Malaysian fresh graduate employees. Data were collected from 119 fresh graduate employees who have their jobs in their first year in organization and data was analysed by using statistical analyses. The findings show that all the factors (childhood socialization, institutional socialization, cultural socialization, fear of workplace penalty and afraid of getting terminated from work) have significant relationships with effective performance. Among …


Knowledge Mapping Of Board Governance Research: A Visual Analysis Using Citespace, Yawei He, Sunita Lylia Hamdan, Sellywati Mohd Faizal 2023 Faculty of Management, Multimedia University, Malaysia / Accounting Department, Anhui Business College, Wuhu, Anhui , China

Knowledge Mapping Of Board Governance Research: A Visual Analysis Using Citespace, Yawei He, Sunita Lylia Hamdan, Sellywati Mohd Faizal

International Journal of Management, Finance and Accounting

Based on the bibliometric and visualization analysis of relevant board governance research literature from 2003 to 2022, this study summarizes and outlines the knowledge structure, hot topics, and future research directions in the field of board governance. The research findings indicate that the publication volume in the field of board governance has shown an exponential growth trend, which highlights the increasing importance and research demand in this area. Company performance has become a critical topic in the field of board governance research. Furthermore, collaboration and communication among research institutions promote knowledge sharing and enhance the quality of board governance research. …


Mastering Consumer Conversion: Unveiling The Management Of E-Commerce Purchase Intentions, Anusuyah Subbarao, Nasreen Khan, Nirmaladevi a/p Suppiah 2023 Faculty of Management, Multimedia University, Malaysia

Mastering Consumer Conversion: Unveiling The Management Of E-Commerce Purchase Intentions, Anusuyah Subbarao, Nasreen Khan, Nirmaladevi A/P Suppiah

International Journal of Management, Finance and Accounting

The global market structure has undergone significant transformations due to the widespread integration of information technology. As a result, electronic commerce has emerged, propelled by technological advancements, and has established itself as a fundamental pillar of the digital economy. This research paper aims to provide a thorough analysis and evaluation of various scholarly works and studies concerning digital shopping and explore the factors that impact consumers' purchasing behaviour on e-commerce sites. The quantitative method was used to analyse the connection between price consciousness, trustworthiness, business competency with customer buying inclination, perceived convenience and effectiveness. The findings reveal that trustworthiness and …


Listing Of Accounting Doctoral Graduates By School And Year, James R. Hasselback 2023 University of Mississippi

Listing Of Accounting Doctoral Graduates By School And Year, James R. Hasselback

Individual and Corporate Publications

No abstract provided.


Responses To General Capabilities Framework For Tertiary Education, Tony Shannon 2023 CESA Dean

Responses To General Capabilities Framework For Tertiary Education, Tony Shannon

International Journal for Business Education

The Australian Government Department of Education, Skills and Employment (DESE) is consulting on how best to develop a general capabilities framework for tertiary education. This is being done with NOUS, a business management consultancy, and the Assessment Research Centre of the University of Melbourne


Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk 2023 Seton Hall University

Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk

Department of Computing and Decision Sciences Faculty Publications

No abstract provided.


Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard 2023 University of Central Florida

Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard

Electronic Theses and Dissertations, 2020-2023

The following dissertation consists of two studies investigating the relationships between industry controversy and accountability. In Study 1, I develop a theoretical framework for identifying industry controversy and I discuss the applications to accountability in social and environmental accounting (SEA) research. The framework consists of criteria to define industry controversy (a difference of opinion at a societal level about a routine feature) as well as two primary theories (organizational legitimacy and organizational stigma) and two secondary theories (utility attribution and stigma transfer) that can explain organizational outcomes. Study 1 concludes with a discussion of areas of accounting research where this …


The Effect Of Profitability, Capital Intensity, Company Size, Institutional Ownership, And Corporate Social Responsibility On Corporate Tax Avoidance, Monika Kussetya Ciptani, Happy Rizka Valentina Situmorang 2023 President University

The Effect Of Profitability, Capital Intensity, Company Size, Institutional Ownership, And Corporate Social Responsibility On Corporate Tax Avoidance, Monika Kussetya Ciptani, Happy Rizka Valentina Situmorang

Journal of Accounting Auditing and Business

Tax-related state income plays a significant part in funding state spending. The government is working to maximize tax income, but tax avoidance practices have prevented it from reaching. The effective tax rate (ETR) was used in this study to calculate tax avoidance. This study aims to gather empirical data on the relationship between tax avoidance and variables such as profitability, capital intensity, company size, institutional ownership, and corporate social responsibility. This study was done at mining companies listed on the Indonesia Stock Exchange between 2017 and 2021. From the tax perspective, the mining industry contributes so much to the national …


Access To Finance And Its Challenge For Micro And Small Scale Enterprise: A Case Study Of Dawuro Zone, Tarcha, Ethiopia, Cherinet Demissie Herano 2023 MIZAN TEPI UNIVERSITY

Access To Finance And Its Challenge For Micro And Small Scale Enterprise: A Case Study Of Dawuro Zone, Tarcha, Ethiopia, Cherinet Demissie Herano

Journal of Accounting Auditing and Business

The Main purpose of this study is to examine access to finance and its challenge for Micro and Small Scale Enterprises in the case of Dawuro Zone, Tarcha, Ethiopia. Primary and secondary data were used to conduct the study, and to obtain primary data; the researcher used 257 Micro and Small Enterprises owners and 3 Micro Finance institutions. The sampling technique used for the study was a proportionate stratified sampling technique, and the type of the study was sequential explanatory.  Theregression result indicated that the location of operators, the size of Micro and Small Enterprises, the operator's sector, and the …


Auditing Standards Board (Asb), August 10, 2023, Meeting Agenda, Virtual Meeting, American Institute of Certified Public Accountants. Auditing Standards Board 2023 University of Mississippi

Auditing Standards Board (Asb), August 10, 2023, Meeting Agenda, Virtual Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


The Effect Of Tax Amnesty, Understanding Of Taxation, Tax Sanctions, And Tax Service Quality To Micro, Small, And Medium Enterprises Taxpayer Compliance During Covid-19, Kenny Ardillah, Nabila Maharani Santoso 2023 Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The Effect Of Tax Amnesty, Understanding Of Taxation, Tax Sanctions, And Tax Service Quality To Micro, Small, And Medium Enterprises Taxpayer Compliance During Covid-19, Kenny Ardillah, Nabila Maharani Santoso

Journal of Accounting Auditing and Business

This research aims to determine the effect of tax amnesty, understanding of taxation, tax sanctions, and service quality on Micro, Small, and Medium Enterprises' taxpayer compliance during COVID-19. The research population is Micro, Small, and Medium Enterprises taxpayers registered at Pratama Jakarta Pulo Gadung’s Tax Office. The sample of this research was determined using the Slovin method, with 99 respondents obtained. This research uses multiple regression analysis as a data analysis method. This research proves tax amnesty and service quality do not significantly influence Micro, Small, and Medium Enterprises' taxpayer compliance. Understanding taxation and tax sanctions positively affects Micro, Small, …


Determinants Of Carbon Emissions Disclosure In Basic And Chemical Industry Companies: A Moderating Role Of Board Of Commissioners Size, Nelly Fatmawati Simamora, Sri Mulyani 2023 Universitas Padjadjaran

Determinants Of Carbon Emissions Disclosure In Basic And Chemical Industry Companies: A Moderating Role Of Board Of Commissioners Size, Nelly Fatmawati Simamora, Sri Mulyani

Journal of Accounting Auditing and Business

Disclosure of carbon emissions in the financial statements of basic industrial and chemical companies is a form of company participation in reducing environmental impacts, especially air pollution. However, not all companies in the industry have fully disclosed their carbon emissions. Only about 17% have disclosed their carbon emissions. This study aims to obtain empirical evidence on whether leverage, firm size, profitability, and institutional ownership affect the disclosure of carbon emissions. Also, to obtain evidence of whether the size of the board of commissioners moderates the relationship between these variables to the disclosure of carbon emissions. The sample for this study …


Announcing The 2023 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association 2023 University of Mississippi

Announcing The 2023 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.


The Effect Of Disclosure Of Corporate Social Responsibility, Profit Quality, And Business Risk On Company Value, Cucu Hapita Pitri, Aloysius Harry Mukti 2023 Bhayangkara Jakarta Raya University

The Effect Of Disclosure Of Corporate Social Responsibility, Profit Quality, And Business Risk On Company Value, Cucu Hapita Pitri, Aloysius Harry Mukti

Journal of Accounting Auditing and Business

This study aims to examine the effect of disclosure of Corporate social responsibility, earnings quality, business risk on firm value. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling method and 53 data samples were obtained. The analytical method used is Multiple Linear Regression. The results of the study show that the disclosure of Corporate social responsibility has a positive effect on firm value, while earnings quality has no effect on firm value. As well as business risk does not affect the value …


The Implementation Of The Village Financial Information System, Rizki Amalia, Zaldy Adrianto 2023 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Padjadjadran

The Implementation Of The Village Financial Information System, Rizki Amalia, Zaldy Adrianto

Journal of Accounting Auditing and Business

This research was conducted to determine the implementation of Siskeudes (Sistem Keuangan Desa – Village Financial Information System) by using the updated DeLone and McLean information system success model as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of the quality of a system, quality of information, and service quality on user satisfaction and the impact of user satisfaction on perceived net benefit. Data were obtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study were descriptive analysis with path analysis. The results of this study …


Relationship Between Ownership, Capital Structure, And Investment Opportunities With Dividend Policy: A Study In Manufacturing Companies, Windi Dwi Asriyani, Prasojo Prasojo 2023 Universitas Islam Negeri Sunan Kalijaga Yogyakarta

Relationship Between Ownership, Capital Structure, And Investment Opportunities With Dividend Policy: A Study In Manufacturing Companies, Windi Dwi Asriyani, Prasojo Prasojo

Journal of Accounting Auditing and Business

Dividend policy is the disagreeing desire of the company between managers and shareholders. The company retains cash to increase the company's growth; on the other hand, shareholders expect a reasonably high dividend. This study analyses the effect of managerial ownership, institutional ownership, capital structure, investment prospects, and sales growth on dividend policy. The type of data used in this research is secondary data from the 2017-2021 financial reports. The technique in this study uses panel data regression. Samples were taken using a purposive sampling technique of 71 companies listed on the Indonesia Stock Exchange (IDX). The results show that managerial …


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