Digital Commons Network^™

Human Capital As A Driving Force For Economic Growth In Gcc Countries: Pooled Mean Group Estimation, Mohamed Sharif Bashir Elsharif

Muthanna Journal of Administrative and Economics Sciences

This study explored the relationship between human capital metrics and economic growth in the Gulf Cooperation Council (GCC) countries from 2000 to 2022. This research utilized a pooled mean group-autoregressive distributed lag approach to empirically assess the influence of selected macroeconomic factors—specifically human capital, gross capital formation, government expenditure on health and education, and foreign direct investment (FDI)—on gross domestic product. The results indicated that, in the short term, all human capital indicators positively impacted economic growth, except for FDI. Conversely, in the long term, all variables’ impact was positive and significant. School enrollment, governmental spending on education and health, …

Corporate Tax Disclosure In Indonesia: Trends, Content, And Determinants Based On Gri Standard 207, Sandra Aulia

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes the trends, content, and factors influencing corporate tax disclosure in Indonesia based on GRI Standard 207. Data were obtained from sustainability reports of companies listed on the Indonesia Stock Exchange for 2021–2023 and analyzed using content analysis, descriptive methods, and panel data regression. The findings show a significant increase in tax disclosure in line with GRI Standard 207 from 2021 to 2023. The financial and energy sectors had the highest disclosure rates, while the technology and property sectors had lower adoption. The "Approach to Tax" (207-1) element was most frequently disclosed, while technical elements like "Country-by-Country Reporting" …

دور روح دعابة القائد وسلوك المواطنة التنظيمية في التوجيه نحو الزبائن: دراسة استطلاعية لعينة من العاملين في بعض المصارف الحكومية والخاصة, عامر عبد الطيف كاظم, اريج كريم رحمان, كرار فاضل خلف

Muthanna Journal of Administrative and Economics Sciences

يتناول هذا البحث دراسة العلاقة بين روح الدعابة لدى القيادة وسلوك المواطنة التنظيمية الموجه نحو الزبائن، وذلك من خلال إجراء دراسة استطلاعية لعينة من العاملين في المصارف في محافظة البصرة. تم استخدام استبيان لجمع البيانات من 200 موظف في مصرف في القطاع العام (الرشيد/ السيف ) ومصرف في القطاع الخاص( التنمية الدولي) ، وتم تحليل البيانات باستخدام برنامج [SPSS-Amos] لتحديد العلاقة بين روح الدعابة لدى القيادة وسلوك المواطنة التنظيمية الموجه نحو الزبائن. أظهرت النتائج أن روح الدعابة لدى القيادة لها علاقة ارتباط وتأثير إيجابي على سلوك المواطنة التنظيمية الموجه نحو الزبائن، وبالتالي يعد دعم روح الدعابة من القيادة أمرًا مهمًا …

تفعيل تطبيق تقنيات المحاسبة القضائية للتخلص من ممارسات الاحتيال المحاسبي في الدوائر الحكومية, ميثم نعمة عبيد

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث الى تحقيق هدفه في تسليط الضوء على تقنيات المحاسبة القضائية للحد من ممارسات الاحتيال المحاسبي الحاصلة في الوحدات الحكومية العراقية، اذ تتمثل مشكلة البحث في ضعف نظام الرقابة المطبق في تلك الوحدات وعدم قدرته في الكشف عن حالات التلاعب والاحتيال سواء في الجانب المالي او الإداري واستند البحث على فرضيتين رئيسيتين لقياس علاقة الارتباط والتأثير بين تطبيق تقنيات المحاسبة القضائية الحد من عمليات الاحتيال المحاسبي. وتم اثبات صحة الفرضيات عن طريق نتائج التحليلات الإحصائية لإجابات عينة البحث بالاعتماد على استمارة الاستبيان التي خصصت لهذا الغرض اذ تم جمع وتحليل بيانات الاستقصاء لآراء عينة من الموظفين والأكاديميين ذوي الاختصاص …

مجالات التأثير القيادي ودورها في بناء المنظمة الذكية: الدور الوسيط للإزدهار النفسي دراسة ميدانية في الجامعة التقنية الشمالية, الاء عبد الموجود العاني

Muthanna Journal of Administrative and Economics Sciences

تسعى الدراسة الى تحقيق جملة أهداف منها قياس دور متغير التأثير القيادي في المنظمة الذكية بتوسيط متغير الإزدهار النفسي في الجامعة التقنية الشمالية ، وتبنت الدراسة مجموعة فرضيات منها وجود علاقة تأثير لمجالات التأثير القيادي في المنظمة الذكية بتوسيط الإزدهار النفسي، وشكل حجم المجتمع (1349) أما العينة فقد تم اختيارها بصورة عشوائية وبلغت (300) فرد عامل، واستخدمت الاستبانة كأداة لجمع بيانات الجانب الميداني وقد تم توزيع (494) استمارة واسترجع (300) استمارة صالحة للتحليل، واستخدمت البرامج الاحصائية (SPSS V.24) و(AMOS V.24) فضلاً عن مجموعة من الأدوات الاحصائية منها (مقاييس النزعة المركزية، والتحليل العاملي التوكيدي)، وبعد المعالجات الاحصائية التي خضعت لها بيانات …

Using Mlm, Nws And Lls To Estimate Of A Multivariate Regression Functions Based On The Skewed Heavy Tail Distribution Family, Sarmad Abdulkhaleq Saliha, Omar Ramzi Jasimb

Muthanna Journal of Administrative and Economics Sciences

The families of probability distributions with heavy tails are considered one of the most essential continuous distributions that have broad uses in various areas of life, especially in areas related to economics, which is concerned with the subject of oil prices and securities, so the research was estimated two types of regression functions, represented by the multivariable parametric, non-parametric regression function, depending on the Matrix-Variate Variance Gamma(M-VVG) distribution and Matrix-Variate Normal Inverse Gaussian(M-VNIG) distribution for the error of models. As the multivariate non-parametric regression model was converted into a linear model based on the local polynomial smoother and through the …

تشخيص الاداء المصرفي عبر نموذج Bankometer لعينة من المصارف العراقية الخاصة, سعد مجيد الجنابي

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى استخدام نموذج Bankometer) ( لتشخيص وتقييم الاداء المصرفي الحالي والمستقبلي لعينة من المصارف العراقية الخاصة وقدرة هذا النموذج على اكتشاف مواطن الخلل والضعف لمعالجتها في الوقت المناسب قبل استفحالها وتحديد مواطن القوة لتعزيزها , والتعرف على مركزها المالي , اذ تتكون عينة البحث من خمس مصارف تجارية مدرجة في سوق العراق المالي للمدة من (2013 – 2022) , وأُستخدم هذا النموذج بوصفه احد النماذج الحديثة الذي قُدّم من قبل صندوق النقد الدولي سنة 2000, اذ يتميز هذا النموذج باحتواءه على ست نسب مالية ليكوَّن منها معـادلة خـطية ( S -Score ) يمكن من خلالها تقييم وتشخيص اداء …

التحديات وآفاق المواجهة لأنشطة التدقيق الداخلي في عالم الــــMetaverse / بحث تطبيقي في هيئة استثمار البصرة, ايمان كاظم مال الله عباس, محمد حامد فالح, مامون علي طالب

Muthanna Journal of Administrative and Economics Sciences

نتيجة لتزايد الاهتمام بتقنية الــــMetaverse من قبل المؤسسات البحثية والشركات التكنلوجية ، ونظراً لما تتمتع به تلك التقنية من مميزات يستطيع من خلالها المشتركون من جمع الواقع الافتراضي بالواقع المعزز في بيئة واحدة ، مما جعل ذلك مصدر جذب للوحدات الاقتصادية من الدخول إلى البيئة الافتراضية لتلك التقنية ، ما أوجب على مهنة التدقيق الداخلي للتكييف مع المستجدات الحاصلة في بيئة الأعمال الافتراضية ، وعليه يَخلُص هذا البحث إلى مشكلة تقضي بتحديد طبيعة التحديات ذات العلاقة بأداء أنشطة التدقيق الداخلي في عالم الــــmetaverse وسبل مواجهته لها . ومن النتائج التي أفرزها هذا البحث هي ، لدى المدقق الداخلي الإمكانية من …

Information Technology Strategies To Sustain Customer Satisfaction During Disaster-Related Disruptions, Gbenga Tomilawo

Walden Dissertations and Doctoral Studies

Some small- and medium-sized enterprise (SME) leaders struggle to develop and implement effective information technology (IT) strategies to satisfy customers, leaving their organizations vulnerable during disaster-related disruptions. SME leaders are concerned with effective IT strategies, critical for retaining customer loyalty and sustaining their businesses during such challenges. Grounded in the Kano model, this qualitative multiple-case study aimed to explore IT strategies that SME leaders use to satisfy customers during disasters and other disruptions to business continuity. The participants were four SME owners of IT-sector organizations in the Midwestern region of the United States. Data were collected by conducting semistructured interviews …

Budgeting And Budgetary Control System Affecting Pakistan Smes Performance, Muhammad Shoaib Hassan, Waqas Mehmood

Business Review

Organizations face intense competition in the commercial sector, both in developed and developing nations. Businesses that intend to remain competitive must encourage the desire to understand the function of budgeting and how it affects their financial success. The current study is conducted to study the effect of budgeting and budgetary control systems on Pakistan SMEs performance circulating an adopted questionnaire physically, considering 210 respondents as the sample size using purposive sampling technique, as a result of which 187 responses were received, with a valid response rate of 89.04%. The proposed investigation comprises descriptive statistics, correlation analysis, convergent & discriminant validity, …

Estate Planning Before 2026, Michelle S. Freeman, Shelby Follis

Faculty Open Access Works

Excerpt:

Estate planning can be a morbid matter that may only impact a small percentage of taxpayers. However, as CPAs, we are responsible for ensuring our impacted clients are prepared for the possible gift and estate tax changes on the horizon. The Tax Cuts and Jobs Act of 2017 (TCJA) introduced monumental tax reform affecting the gift and estate tax. The gift and estate tax lifetime exemption allows an individual to gift a certain amount tax-exempt during life or at death. Before the TCJA, the lifetime exemption began at a tax base of $5 million, adjusted for inflation ($5.6 million). …

Big Data Analytics And Management Forecasting Behavior, Beng Wee Goh, Na Li, Tharindra Ranasinghe

Research Collection School Of Accountancy

This paper investigates whether the use of Big Data analytics by firms has a spillover effect on management forecasting behavior. Insights provided by Big Data could potentially improve firms’ ability to forecast earnings (supply channel) and investor demand for earnings information is likely higher for firms engaging in data analytics (demand channel). Using a text-based measure of firms’ commitments to and usage of Big Data analytics, we find that Big Data analytics usage is positively associated with the propensity to issue management earnings forecasts. Consistent with the “supply channel” explanation, we find that Big Data analytics usage is positively associated …

The Impact Of Managerial Myopia On Cybersecurity: Evidence From Data Breaches, Wen Chen, Xing Li, Haibin Wu, Liandong Zhang

Research Collection School Of Accountancy

Using a sample of U.S. firms for the period 2005–2017, we provide evidence that managerial myopic actions contribute to corporate cybersecurity risk. Specifically, we show that abnormal cuts in discretionary expenditures, our proxy for managerial myopia, are positively associated with the likelihood of data breaches. The association is largely driven by firms that appear to cut discretionary expenditures to meet short-term earnings targets. In addition, the association is stronger for firms with greater short-term equity incentives, higher earnings response coefficients, low levels of institutional block ownership, or large market shares. Finally, firms appear to increase discretionary expenditures upon the announcement …

The Impact Of Instrumental Attribution In Ai-Enabled Monitoring On Counterproductive Work Behavior, Qiang Zhang

Dissertations and Theses Collection (Open Access)

AI-enabled monitoring tools are theoretically expected to suppress unethical employee behavior. However, in practice, employees may perceive such monitoring as being driven by leaders' instrumental motives, primarily focused on personal performance evaluation and self-interest. This perception can foster feelings of job insecurity and moral disengagement, ultimately leading to counterproductive work behavior (CWB), which includes unethical employee behavior and turnover. These outcomes may undermine the intended effectiveness of AI-enabled monitoring tools. This study aims to explore the impact of Instrumental Attribution in AIenabled Monitoring (IAAIM) on CWB, specifically focusing on unethical employee behavior and turnover, through both theoretical and empirical lenses. …

Impact Of Work From Home Factors On Employee Work Engagement, Okoye Shedrach Obumneme, Muhammad Nizam Zainuddin

International Journal of Management, Finance and Accounting

The aim of the study is to examine the various work from home related factors which help in bringing about improved employee work engagement based on the work assigned to them. The study employed a quantitative research approach, positivism research philosophy, and case study research design. The study made use of 201 participants, with data collected through questionnaire and online survey tool (Google Form). Participants for the study were sampled from AmIT Global Solutions, AppCable Sdn Bhd, IWG 3.2, Regus Management Malaysia Sdn Bhd, Deventure Sdn Bhd, and Texas Instruments. Thethree hypotheses proposed in the study were examined using multiple …

A Study On The Impact Of Financial Incentives And Work Environment On Employee Motivation To Work: A Case Study Of Employees Of Paradise Estate Management Company, Okoye Shedrach Obumneme, Farha Ghapar

International Journal of Management, Finance and Accounting

The study aims to investigate the impact of financial incentives and workplace environment on employee work motivation. Individually, the study examines the impact of work allowances, employee wages, organisational culture, and internal communication on employee motivation to work in an organisation. The research employed a survey research design. The population of the study focused on the employees of Paradise Estate Management Company. A total of 79 respondents were selected from a pool of 120 employees in the organisation. The questionnaires were administered and distributed to respondents through Google Form. Multiple regression analysis was adopted to test the different hypotheses. The …

Cooperative Preschool Education In Ethnic China: Ulanqab Case Study, Yu Dong, Siow-Hooi Tan, Hway-Boon Ong

International Journal of Management, Finance and Accounting

The integrated education of family, kindergarten, and community is crucial for children’s development. However, in China’s ethnic regions, preschool education faces significant shortcomings, with limited community involvement and consideration of ethnic characteristics. This study aims to address these gaps by proposing a conceptual framework tailored for ethnic areas, focusing on the Ulanqab region. Drawing on domestic and international research, we develop a model comprising family, preschool, and community inputs, emphasising the importance of community participation. The model includes educational inputs, educational processes, and target outcomes, with the goal of improving preschool education quality. Through this research, we seek to understand …

Socioeconomic Factors Affecting Healthcare Expenditures In Selected Asian Countries, Nurin Amni Aqilah Binti Cek Ahmad Azam, Mazlynda Md Yusuf

International Journal of Management, Finance and Accounting

The rising cost of healthcare in Asian countries has become a matter of concern, reflecting an extensive influence of socioeconomic factors. This study highlighted that the financial burden on healthcare systems is crucial for ensuring sustainable and equitable access to medical services. However, the impact of socioeconomic factors on healthcare expenditures varies across countries and regions. Therefore, this study seeks to determine socioeconomic factors affecting healthcare expenditures in 10 Asian countries, utilising annual data starting from 2006 to 2020. By employing panel data analysis and the model of fixed effect with a feasible generalised least squares method, the finding shows …

Convertible Bond Pricing In Chinese Transportation Industry : A Comparison Methods Between Binomial Tree Model And Black-Scholes Model, Zirui Peng, Xinrui Xinrui, Chui Zi Ong

International Journal of Management, Finance and Accounting

One bond type that can lower financing costs for the issuer is a convertible bond. Additionally, its characteristic with option value gives investors access to high-yielding, low-drawdown, and superior investment instruments. Exactly, convertible bonds have a strong market appeal to investors. In recent years, the issuance scale of convertible bonds has continued to expand, and its share in the bond market has gradually increased. Fair pricing is essential to maintaining the convertible bond market’s smooth operation. In light of this, the convertible bonds in the transportation sector listed on the Shanghai Stock Exchange are chosen for this article. Following the …

The Impact Of Social Media Advertising On Online Shopping Preferences In Nilai City, Malaysia, Fatimah Az Zahra Binti Zulkifli, Shahrina Ismail, Sharifah Fairuz Syed Mohamad

International Journal of Management, Finance and Accounting

Social media advertisements can influence consumers' purchasing preferences by impacting their awareness, attitude, trust, and intention towards the advertised products, services, or brands. This study aims to achieve two objectives: firstly, to determine the correlation between independent variables (security, privacy, product features, social influence, and promotion) and secondly, to examine the relationship between independent variables and dependent variables (online shopping purchasing preference among shoppers in Nilai). Convenience sampling was used to collect survey data, with questionnaires distributed through various online platforms to respondents residing in Nilai. A total of 272 responses were collected. The study utilized a Pearson correlation model …

Attracting Foreign Direct Investment (Fdi) In Madani Economy: What Factors Matter?, Yi-Shan Chong, Chee-Lip Tee

International Journal of Management, Finance and Accounting

Foreign Direct Investment (FDI) has long been acknowledged as a vital driver of economic development, and Southeast Asia stands out as a prime destination for such investments. However, Malaysia's share of FDI in the region has been diminishing, signalling a loss of competitiveness. In response, the Malaysian government has prioritized enhancing competitive strength in its recent development framework, Madani Economy. This study aims to shed light on the factors that require greater attention to achieve these objectives. Utilizing the Autoregressive Distributed Lag (ARDL) approach and monthly data spanning from 2010 to 2019, the findings underscore the importance of growing market …

Factors Influencing Non-Performing Loans Between Islamic And Conventional Banks In Malaysia, Najwa Hanisah Mohd Azmi, Sharifah Fairuz Syed Mohamad, Shahrina Ismail

International Journal of Management, Finance and Accounting

This study reveals the long-term effects of several variables on Non-Performing Loans (NPLs) in Islamic banks (IBs) and conventional banks (CBs) in Malaysia. Using the Autoregressive Distributed Lag (ARDL) technique, the study supports a proactive approach and finds a persistent association between NPLs and asset quality, loan quality, unemployment rate, and inflation rate. Using the ARDL approach, the analysis covers the monthly period from 2018 to early 2021. This study aims to investigate NPLs at two different times: before and after the COVID-19 epidemic. The findings indicate that The ARDL model identifies Loan Quality 1 and 2 as significant influencers …

The Mediating Effect Of Job Satisfaction Between Organizational Learning And Job Performance, Alaa S. Jameel

International Journal of Management, Finance and Accounting

This study aims to find the impact of organizational learning on job performance among preparatory school teachers through the mediator role of job satisfaction. A survey was conducted at six preparatory schools in Heet City, Iraq. The study employed stratified random sampling to ensure a fair representation of samples from all six schools, and a questionnaire was used to collect the data. The results from 183 valid questionnaires were analyzed using Smart-PLS, indicating that organizational learning positively and significantly impacted a teacher’s performance. Moreover, job satisfaction also showed a significant positive effect on job performance. Additionally, organizational learning has a …

Determinants Of Subjective Well-Being Of Migrants: A Systematic Review, Dombagaha Pathiranage Marian Shavini Medonka Peiris

International Journal of Management, Finance and Accounting

The study aims to comprehensively analyze existing literature to derive insights into the determinants of Subjective Well-being (SWB) among migrants and identify underexplored areas within the research landscape, proposing directions for future studies. Utilizing the PRISMA framework, 22 relevant peer-reviewed articles published between 2000 and 2024 were selected, excluding books, conference proceedings, and dissertations. The analysis considered factors such as publication year, geographical scope, methodology, and sector. The findings of this investigation reveal that research on migrants’ SWB is predominantly quantitative, with a significant lack of nuanced perspectives. Most studies focus on developed countries, resulting in an underrepresentation of developing …

Product Team In Transition: A Qualitative Case Study Of Team Motivation And Collaboration During Agile Adaptation, Ahmad Murtadha Abdul Wahab, Magiswary Dorasamy, Abdul Aziz Ahmad

International Journal of Management, Finance and Accounting

Agile approaches have received organisation acceptance as effective frameworks for managing complicated projects in rapidly changing situations. This study explores the challenges of agile adaptation in product team motivation that attempted to implement the existing agile adaptation. In order to implement the agile adaptation, it is essential for the product team to make adjustments and collaborate with others. Inadequate procedures and outside factors have been identified by some studies as barriers to existing agile adaptation (Conboy et al., 2011). Although implementing an agile approach has numerous advantages, doing so can be more complex with adaption and modification processes, especially to …

Examining The Offline Shopping Preferences Of Millennial Women: A Comprehensive Review, Ilham Khalisah Binti Khairuddin, Anusuyah A/P Subbarao

International Journal of Management, Finance and Accounting

This paper explores the offline shopping preferences of millennial women and strategies to enhance their shopping experience in malls. The study begins with an overview of offline shopping, defining shopping malls, in-store experiences, and the evolving landscape of offline shopping. It also characterizes millennial women and their unique preferences. The literature review identifies three main factors influencing offline shopping: socio-cultural, psychological, and environmental. These factors are analysed separately to understand their impact on millennial women's shopping behaviours. Additionally, the paper examines various mall strategies aimed at increasing millennial women's intention to shop offline, categorized into development, environment, and marketing & …

Understanding The Resistance Towards Apple Pay Among Malaysians, Krishna Moorthy, Yong Qing Low, Chun T'Ing Loh

International Journal of Management, Finance and Accounting

This study investigates the resistance towards Apple Pay among Malaysians. The research is supported by the Innovation Resistance Model (IRT), which offers a comprehensive framework to understand and analyze the factors that impede the acceptance and usage of technological innovations. The study utilizes a quantitative approach, employing a questionnaire survey to collect data from a sample of Malaysian consumers. Statistical Package for Social Sciences (SPSS) is utilized for data analysis. The findings shed light on the specific barriers that Malaysians encounter when considering the adoption of Apple Pay, including the usage barrier, value barrier, risk barrier, tradition barrier, and image …

Auditing Standards Board (Asb), Meeting Agenda, August 22, 2024, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Teng-Go Axis Package: A Marketing Efforts Analysis, Alessandra Dwi Maharani

Jurnal Administrasi Bisnis Terapan

This study's purpose is to analyze the marketing efforts of Teng-Go Package by Axis. In this study, the method used is a qualitative approach with literature reviews regarding the related topics and external analysis using several analytical frameworks. The analysis frameworks carried out in this article consists of three broad sectors, which are Company Analysis with Marketing Mix and SWOT Analysis, Customer Analysis with STP Analysis, and External Analysis with Porter’s Five Forces, and Competitive Landscape Analysis. The output of this article shows that the marketing efforts undertaken by Axis for the Teng-Go Package have gone quite well and are …

The Effect Of It Governance Implementation On Decision-Making Performance (Case Study In Pt Xyz), Annisa Mahri, Zaldy Adrianto

Journal of Accounting Auditing and Business

This study aims to determine the effect of IT governance implementation on decision-making performance. This study uses qualitative data and population of the research is from interview data with 5 respondents from PT XYZ in different divisions, which are Management Information System division, Finance division, and consultant. The data analyzed using Atlas.ti software for processing qualitative data. The results of the study show that the implementation of IT Governance at PT XYZ has a significant impact on decision-making performance by focusing on performance measurement and establishing clear KPIs for evaluation. Furthermore, the adoption of an ERP system allows all business …