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2023

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Full-Text Articles in Business

Is A Ban On Non-Competes Supported By Empirical Evidence?, Sarah Oh Lam, Thomas Lenard, Scott Wallsten Dec 2023

Is A Ban On Non-Competes Supported By Empirical Evidence?, Sarah Oh Lam, Thomas Lenard, Scott Wallsten

Fordham Journal of Corporate & Financial Law

The U.S. Federal Trade Commission (FTC) has proposed a rule to declare virtually all non-compete agreements unfair methods of competition under Section 5 of the FTC Act and therefore, illegal. However, the empirical literature on non-compete agreements cited by the FTC in its Notice for Proposed Rulemaking (“NPRM”) shows mixed results on earnings, job creation, firm formation, entrepreneurship, training, investment, and firm value. Evidence in other current studies also does not support an economy-wide ban. The FTC concludes that the proposed rule would yield net benefits even though by its own admission it lacks the information necessary to conduct a …


Loophole Entrepreneurship, Brian M. Sirman Dec 2023

Loophole Entrepreneurship, Brian M. Sirman

Fordham Journal of Corporate & Financial Law

All entrepreneurs seek favorable legal or regulatory treatment for their businesses. Sometimes this leads an entrepreneur to build a business within a gap in the law—a loophole. In so doing, these “loophole entrepreneurs” may avoid steep regulatory compliance costs that otherwise would beset (or perhaps prohibit) their businesses, thereby gaining advantages over competitors. Despite these benefits, loophole entrepreneurship is fraught with risks. Loopholes, by nature, are fragile, and their contours are often uncertain. Moreover, the stigma of “exploiting a loophole” (which connotes unfairness or deception) can provoke ill will among competitors, policymakers, and the public.

The ranks of loophole entrepreneurs …


Outsourcing Voting To Ai: Can Chatgpt Advise Index Funds On Proxy Voting Decisions?, Chen Wang Dec 2023

Outsourcing Voting To Ai: Can Chatgpt Advise Index Funds On Proxy Voting Decisions?, Chen Wang

Fordham Journal of Corporate & Financial Law

Released in November 2022, Chat Generative Pre-training Transformer (“ChatGPT”), has risen rapidly to prominence, and its versatile capabilities have already been shown in a variety of fields. Due to ChatGPT’s advanced features, such as extensive pre-training on diverse data, strong generalization ability, fine-tuning capabilities, and improved reasoning, the use of AI in the legal industry could experience a significant transformation. Since small passive funds with low-cost business models generally lack the financial resources to make informed proxy voting decisions that align with their shareholders’ interests, this Article considers the use of ChatGPT to assist small investment funds, particularly small passive …


The Public’S Companies, Andrew K. Jennings Dec 2023

The Public’S Companies, Andrew K. Jennings

Fordham Journal of Corporate & Financial Law

This Essay uses a series of survey studies to consider how public understandings of public and private companies map into urgent debates over the role of the corporation in American society. Does a social-media company, for example, owe it to its users to follow the free-speech principles embodied in the First Amendment? May corporate managers pursue environmental, social, and governance (“ESG”) policies that could reduce short-term or long-term profits? How should companies respond to political pushback against their approaches to free expression or ESG?

The studies’ results are consistent with understandings that both public and private companies have greater public …


Divined Comity: Assessing The Vitamin C Antitrust Litigation And Updating The Second Circuit’S Prescriptive Comity Framework, William Weingarten Dec 2023

Divined Comity: Assessing The Vitamin C Antitrust Litigation And Updating The Second Circuit’S Prescriptive Comity Framework, William Weingarten

Fordham Journal of Corporate & Financial Law

In re Vitamin C Antitrust Litigation, recently decided by the Second Circuit, sets a grave precedent for American plaintiffs seeking redress for antitrust injuries wrought by foreign defendants. The case involved a group of Chinese manufacturers and exporters of vitamin C, who conspired to fix prices and restrict output in the export market, injuring American consumers in import commerce. The foreign manufacturers conceded that they had colluded in fixing prices and restricting output, in flagrant violation of U.S. antitrust law. And yet, with the assistance of the Chinese government—intervening as amicus curiae—the defendants were successfully able to argue, on appeal …


Expanding Mfw: Delaware Law Should Offer A Business Judgment Rule Safe Harbor For All Conflicted Controller Transactions, Alex Lindsey Dec 2023

Expanding Mfw: Delaware Law Should Offer A Business Judgment Rule Safe Harbor For All Conflicted Controller Transactions, Alex Lindsey

Fordham Journal of Corporate & Financial Law

While courts usually defer to a board’s business decisions under the business judgment rule, courts will apply a much less deferential standard of review due to loyalty concerns if a conflicted controller is involved in a business decision such as a merger. However, in Kahn v. M & F Worldwide (“MFW”) when a squeeze out merger was challenged by a minority stockholder, the Delaware Supreme Court reviewed the transaction under the deferential business judgment rule standard because the Court found that the structure of the transaction neutralized the controller loyalty concerns. Building on this reasoning, the Court developed a checklist …


The Problem With The “Non-Class” Class: An Urgent Call For Improved Gatekeepers In Merger Objection Litigation, Josh Molder Dec 2023

The Problem With The “Non-Class” Class: An Urgent Call For Improved Gatekeepers In Merger Objection Litigation, Josh Molder

Fordham Journal of Corporate & Financial Law

Until recently, class actions dominated merger objection litigation. However, plaintiff’s lawyers have constructed a “non-class” class where an individual suit can benefit from the leverage of a certified class without ever meeting the stringent class certification requirements of Federal Rules of Civil Procedure 23. This new development has initiated a shift in merger objection litigation where plaintiffs are increasingly filing individual suits instead of class actions. However, this shift has left shareholders vulnerable to collusive settlements because plaintiff’s attorneys have significant control over these suits and a strong incentive to settle quickly for a substantial fee. Additionally, corporate defendants are …


An Examination Of The Relationship Between Cheating In Online Classes And Technostress: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper Dec 2023

An Examination Of The Relationship Between Cheating In Online Classes And Technostress: Perceptions Of Business Faculty, Stacy Boyer-Davis, Kevin Berry, Amy Cooper

International Journal for Business Education

This research study investigated the relationship between technostress creators (techno-complexity, techno-insecurity, techno-invasion, techno-overload, and techno-uncertainty) and faculty perceptions of student cheating in online classes. Data were collected from faculty members of the Management and Organizational Behavior Teaching Society (MOBTS), a member of the AACSB Business Education Alliance, the American Society of Business and Behavioral Sciences (ASBBS), an interdisciplinary professional organization comprised of faculty teaching in accounting, finance, management, marketing, organizational behavior, and computer information systems, and other research panels during 2021 (N = 94). Findings from regression analysis indicated that the techno-complexity subconstruct is positively related to a faculty’s perception …


Learn From The Past, Covid-19 And Beyond: The Case Of Türkiye, Gül Erkol Bayram, Ali Turan Bayram, Melike Sak Dec 2023

Learn From The Past, Covid-19 And Beyond: The Case Of Türkiye, Gül Erkol Bayram, Ali Turan Bayram, Melike Sak

Journal of Mediterranean Tourism Research

The tourism sector has a delicate balance that is affected by its era. Political, economic, sociological problems and events affect the course of tourism, and when necessary, they can stop tourism movements. Epidemics affect tourism negatively. Covid-19 has a very different feature in terms of its effects on world tourism. In this context, the study examines the effects of Covid-19 on world and Turkish tourism. Within the scope of the study, related literature was reviewed, the effects of Covid-19 on world and Turkey tourism were examined with a qualitative approach. As a result, it can be expressed that travel restrictions …


Analyzing A Smartphone Battle Using Bass Competition Model, Maila Hallare, Alireza Hosseinkhan, Hasala Senpathy K. Gallolu Kankanamalage Dec 2023

Analyzing A Smartphone Battle Using Bass Competition Model, Maila Hallare, Alireza Hosseinkhan, Hasala Senpathy K. Gallolu Kankanamalage

CODEE Journal

Many examples of 2x2 nonlinear systems in a first-course in ODE or a mathematical modeling class come from physics or biology. We present an example that comes from the business or management sciences, namely, the Bass diffusion model. We believe that students will appreciate this model because it does not require a lot of background material and it is used to analyze sales data and serve as a guide in pricing decisions for a single product. In this project, we create a 2x2 ODE system that is inspired by the Bass diffusion model; we call the resulting system the Bass …


Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani Dec 2023

Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani

Journal of Environmental Science and Sustainable Development

A study on the viability of implementing sustainable reporting in Indonesian agricultural cooperatives is exceptionally uncommon, given the underlying concerns raised by the Financial Services Authority (OJK) Regulation No. 51/2017. In order to help achieve the Sustainable Development Goals, this project intends to investigate the potential of indicators of economic, ecological, and social sustainability. Employing the Analysis of Variance (ANOVA) method, this study analyzes the content of 85 sustainability reports using the Global Reporting Initiative (GRI) G4 reporting framework to determine the correlations between different sustainability categories and how they affect agribusiness and evaluate the impact on the business. The …


Criteria For Assessing And Ensuring The Trustworthiness In Qualitative Research, Zia Ul Haq Kakar, Rizwana Rasheed, Aamir Rashid, Salma Akhter Dec 2023

Criteria For Assessing And Ensuring The Trustworthiness In Qualitative Research, Zia Ul Haq Kakar, Rizwana Rasheed, Aamir Rashid, Salma Akhter

Publications and Research

The trustworthiness of qualitative data has been debatable, yet it has strong support from its supporters. However, the importance and worth of qualitative data cannot be undermined. This paper presents a critical review of the trustworthiness of the qualitative data. The degree of trustworthiness of qualitative research can be measured by ensuring the credibility, transferability, dependability, and conformability of research design, process, and action. The guarantee of trustworthiness in qualitative research is more complex than in quantitative research due to its subjective nature. Many researchers and experts denied the generalizability of qualitative research. However, few researchers, like Guba (1985), developed …


Assessment Of Infrastructure Development Approach In Newly Created Districts In Zambia: Case Study, Chimanga Kabwe, Musonda Innocent, Franco Muleya Dec 2023

Assessment Of Infrastructure Development Approach In Newly Created Districts In Zambia: Case Study, Chimanga Kabwe, Musonda Innocent, Franco Muleya

CSID Journal of Infrastructure Development

This article evaluates the infrastructure development plans in Zambia's newly established districts, primarily focusing on assessing their effectiveness. Infrastructure development encompasses various strategies, and this study investigates the factors influencing the selection of these strategies for implementing infrastructure projects in Zambia. Through structured interviews and questionnaires distributed to 500 respondents, the research highlights the critical role of community involvement. Communities play a pivotal role in identifying essential amenities, setting priorities for infrastructure construction, incorporating their ideas, and participating in the planning process for executing infrastructure projects. The analysis reveals that community members held varying perspectives on the significance of infrastructure …


The Impact Of Adopting Digital Twins In Urban Development, Mohammed Ali Berawi, Perdana Miraj, Mustika Sari Dec 2023

The Impact Of Adopting Digital Twins In Urban Development, Mohammed Ali Berawi, Perdana Miraj, Mustika Sari

CSID Journal of Infrastructure Development

The construction industry, which plays a pivotal role in urban development, has undergone a significant transformation in recent years. This transformation is largely marked by the rise of digitalization, a phenomenon fundamentally altering how we design, construct, and operate our urban environments. At the forefront of this paradigm shift is the notion of Digital Twins (DT), which entails a dynamic and virtual representation of tangible assets. Urban development has witnessed a growing adoption of this innovative approach to improve cities' infrastructure planning, construction, and management. Digital Twin enables real-time simulation and monitoring, enhancing performance and more informed decision-making. Therefore, implementing …


Interacting Action Of Alkali-Silica Reaction And Chloride-Induced Steel Corrosion On The Reinforced Concrete Structures – A Critical Review, Williams Dunu Dec 2023

Interacting Action Of Alkali-Silica Reaction And Chloride-Induced Steel Corrosion On The Reinforced Concrete Structures – A Critical Review, Williams Dunu

CSID Journal of Infrastructure Development

The degradation of reinforced concrete (RC) structures amidst the progression of corrosion within alkali-silica reaction (ASR)-affected structures is a complex phenomenon marked by diverse causal factors and repercussions. While the initiation phase of chloride-induced steel corrosion and ASR in RC structures has received extensive scrutiny, insufficient attention has been dedicated to comprehending the propagation phase (tp). Therefore, this study addresses this gap by centering its focus on the propagation phase, driven by the imperative need to formulate efficient and sustainable maintenance, repair, and management strategies for RC structures grappling with the concurrent impacts of degradation mechanisms such as ASR and …


How Do Firms Use Social Media: Topic Modeling Of Twitter Brand Posts Of Four Indonesian Skincare Brands, Annisafira L. Lestari, Arga Hananto Dec 2023

How Do Firms Use Social Media: Topic Modeling Of Twitter Brand Posts Of Four Indonesian Skincare Brands, Annisafira L. Lestari, Arga Hananto

ASEAN Marketing Journal

Manuscript type: Empirical paper

Research Aims: This paper aims to identify the topics of social media posts (on Twitter) from local skincare brands in Indonesia.

Design/methodology/approach: This descriptive study applied text analysis methods, specifically frequency analysis and topic modeling with the Latent Dirichlet Allocation (LDA) method. Data were collected from the top four skincare brands with over 10,000 followers using Twitter Academic API interfaced through the Twarc package in Python. The dataset contained 1290 tweets from Wardah, 17,491 tweets from Avoskin, 1,968 tweets from Somethinc, and 590 tweets from Whitelab. The data analysis used quanteda and …


The Role Of Live Streaming In Building Consumer Trust, Engagement, And Purchase Intention In Indonesian Social Commerce Thrift Clothes Sellers, Amyra Salsabela Yasser, Gita Gayatri Dec 2023

The Role Of Live Streaming In Building Consumer Trust, Engagement, And Purchase Intention In Indonesian Social Commerce Thrift Clothes Sellers, Amyra Salsabela Yasser, Gita Gayatri

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: Examine the relationship between shopping values consumers perceive during live streaming and their trust, engagement, and intention to purchase from Indonesian social commerce thrift clothes sellers.

Design/methodology/approach: Data was gathered through an online survey from consumers who have watched a live-streaming session of an online thrift clothes shop on Instagram. Data were analysed using covariance-based Structural Equation Modelling (SEM).

Research Findings: The output shows that only the utilitarian value of live stream positively affects trust in products and sellers. The variable engagement was only significantly affected by hedonic value. Additionally, the only …


Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri Dec 2023

Implementasi Social Entrepreneur Dalam Umkm: Studi Kasus Program Csr “Umkm Kopi Tarzzan” Pt Geo Dipa Energi (Persero), Denindra Dwiputra Margono, Feriska Ajeng Anantri

Jurnal Administrasi Bisnis Terapan (JABT)

Permasalahan sosial mengarah pada situasi atau kondisi yang mengganggu kesejahteraan dan keharmonisan masyarakat, permasalahan sosial memiliki perbedaan antara harapan dan kenyataan atau sebagai kesenjangan antara situasi yang ada dengan situasi yang seharusnya. Permasalahan sosial yang terjadi di Indonesia salah satunya adalah kemiskinan. Kemiskinan adalah keadaan yang serba kekurangan seperti makanan & minuman, rumah, dan pakaian. Kemiskinan berkaitan dengan rendahnya tingkat pendidikan, kesehatan, dan pekerjaan. Salah satu solusi dalam permasalahan kemiskinan yaitu dengan melakukan program CSR yang dilakukan oleh Perusahaan. Salah satu perusahaan yang melaksanakan program tersebut adalah PT Geo Dipa Energi (Persero). PT Geo Dipa Energi (Persero) bermitra dengan UMKM …


Peran Telemarketing Dalam Kegiatan Promosi Pada Perusahaan Logistik, Radityo Kusumo Santoso Dec 2023

Peran Telemarketing Dalam Kegiatan Promosi Pada Perusahaan Logistik, Radityo Kusumo Santoso

Jurnal Administrasi Bisnis Terapan (JABT)

In conducting marketing activities, there are many methods that can be used to gather potential customers. One of the marketing methods still used today is telemarketing. Telemarketing is chosen because it offers a good personal approach, and not only in promotion, the personal approach of telemarketing can help build relationships with existing consumers and support operational activities. PT Selaras Logistik Indonesia is a company engaged in logistics distribution, where its potential customers are focused on certain criteria, and this company still uses telemarketing in its marketing activities. The results of the research show that telemarketing plays a role as part …


Economic Valuation Model Of Vanname Shrimp Culture And Mangrove Rehabilitation, Elrin Meivian Mongi Mongi, Mahawan Karuniasa, Mufti Petala Patria Dec 2023

Economic Valuation Model Of Vanname Shrimp Culture And Mangrove Rehabilitation, Elrin Meivian Mongi Mongi, Mahawan Karuniasa, Mufti Petala Patria

Journal of Environmental Science and Sustainable Development

The current climate change is caused by anthropogenic activities involving energy and industry usage that affect the temperature and climate of the Earth. The Paris Agreement on climate change is a commitment by some countries to act to address climate change by developing sustainably and emitting low levels of carbon dioxide (CO2). Changes in the oceans include temperature increases, acidification, and changes in currents, leading to decreased productivity in fishing and aquaculture. Integrated mangrove shrimp farming, known as silvofisheries, has been recognized as environmentally friendly cultivation. The implementation of silvofishery is a form of mangrove ecosystem management that integrates ecology …


Fulfilling Urban Infrastructure Standards To Increase The Carrying Capacity Of Tourism Destination, Shana Fatina, Tri Edhi Budhi Soesilo, Rudy Parluhutan Tambunan Dec 2023

Fulfilling Urban Infrastructure Standards To Increase The Carrying Capacity Of Tourism Destination, Shana Fatina, Tri Edhi Budhi Soesilo, Rudy Parluhutan Tambunan

Journal of Environmental Science and Sustainable Development

Labuan Bajo is an emerging coastal tourism destination in Indonesia, which is also part of the United Nations Educational, Scientific and Cultural Organization (UNESCO) Komodo Biosphere Reserve located in the East Nusa Tenggara region. Recent tourism developments have transformed Labuan Bajo from a rural area into an urban area, and significant land use changes have followed. This new urban area development will attract tourists as well as population migration. The ongoing issue is to develop the urban infrastructure and facilities of Labuan Bajo in an integrated and sustainable way, considering the carrying capacity following the high demand for tourism and …


Analisis Pengaruh Kebijakan Fiskal Dan Moneter Terhadap Tingkat Pengembalian Saham Indonesia Tahun 2015-2019, Annisa Ramadhanti, Muthia Pramesti Dec 2023

Analisis Pengaruh Kebijakan Fiskal Dan Moneter Terhadap Tingkat Pengembalian Saham Indonesia Tahun 2015-2019, Annisa Ramadhanti, Muthia Pramesti

Jurnal Administrasi Bisnis Terapan (JABT)

This study aims to analyze the effect of fiscal and monetary policies projected by variables of state revenue income, government spending, inflation rates, and interest rates on the projected rate of return on stocks in Indonesia through returns or returns on the JCI. The data used is secondary data taken from various source in the form of monthly data from 2015 to 2019. The analytical method used in this study is multiple regression analysis to see the effect of all the independent variables on the dependent variable. The results of the study show that the variables of fiscal policy in …


Pengaruh Digital Marketing Dan Brand Image Terhadap Keputusan Pembelian Konsumen E-Commerce Shopee Di Kota Cilegon, Dini Fajar Lestari, Jihan Nur Azizah Dec 2023

Pengaruh Digital Marketing Dan Brand Image Terhadap Keputusan Pembelian Konsumen E-Commerce Shopee Di Kota Cilegon, Dini Fajar Lestari, Jihan Nur Azizah

Jurnal Administrasi Bisnis Terapan (JABT)

This research aims to determine the influence of digital marketing and brand image on purchasing decisions of Shopee e-commerce consumers in Cilegon City. This type of research is quantitative with a sample size of 100 respondents. The data collection technique used was a questionnaire. The data analysis method in this research is multiple linear regression analysis using SPSS software. The research results show that the digital marketing variable has a significant effect on purchasing decisions with a t-count value of 2.613 > t-table 1.985, and a significance value of 0.010 < 0.05. The brand image variable does not have a significant effect on purchasing decisions with a t-value of 0.794 < t-table 1.985, and a significance value of 0.429 > 0.05. Furthermore, digital marketing and brand image simultaneously influence purchasing decisions …


Do Characteristics Of Board Affect Sustainable Finance Disclosure? Evidence: Asean Banking Industry, Reysvana Rukmana Cakti, Y Anni Aryani Dec 2023

Do Characteristics Of Board Affect Sustainable Finance Disclosure? Evidence: Asean Banking Industry, Reysvana Rukmana Cakti, Y Anni Aryani

Jurnal Akuntansi dan Keuangan Indonesia

Sustainability is an essential aspect of previous investigations on the relationship between business practices and sustainability commitments. These investigations showed how positive changes in this context have guided the banking system toward embracing sustainable finance. Therefore, the current study aimed to investigate the effect of board characteristics on sustainable finance disclosure within ASEAN banking industry, using a panel data regression model. The results showed that only board size had a positive and significant effect on sustainable finance disclosure. Meanwhile, variables such as board gender, board education, and foreign board was reported to be insignificant. This study provided valuable insight into …


Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra Dec 2023

Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra

Jurnal Akuntansi dan Keuangan Indonesia

To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …


The Effect Of Innovation On Company Performance With Ownership Concentration As A Moderating Variable, Dedy Faturachman Dec 2023

The Effect Of Innovation On Company Performance With Ownership Concentration As A Moderating Variable, Dedy Faturachman

Jurnal Akuntansi dan Keuangan Indonesia

An open economy and a supportive environment encourage researchers to research this phenomenon. This study aims to provide empirical evidence regarding the effect of innovation on firm performance and the moderating role of ownership concentration. This research is quantitative research with an associative explanatory approach. The sample used is 821 observational data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The analysis technique used is multiple regression analysis and moderate regression analysis. The study results show that innovation positively affects company performance; the concentration of ownership in the concentrated ownership strengthens the effect of …


The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari Dec 2023

The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari

Jurnal Akuntansi dan Keuangan Indonesia

This paper examines the effect of board size, board independence, and the composition of board independence on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019. The study uses random-effect regression analysis and finds evidence that large board size is an ineffective tool for reducing earnings management. In contrast, larger board independence proves to mitigate earnings manipulation. However, when board size interacts with board independence, the result becomes more positive indicating that board independence strengthens the positive effect of board size on earnings management. It can be …


The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues Dec 2023

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues

Jurnal Akuntansi dan Keuangan Indonesia

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …


The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy Dec 2023

The Clarity Of Business Models In Integrated Accounting Reports, Gabriel Donleavy

Jurnal Akuntansi dan Keuangan Indonesia

In this study, 664 students enrolled in accounting theory courses at both the undergraduate and postgraduate levels at the University of New England were tasked with the assignment of critically assessing the decision usefulness and understandability of 2 to 4 integrated accounting reports. A key aspect of their analysis involved a critical examination of how the accounting reports conveyed the business models employed by the respective companies. In the case of consolidated reports, students were expected to observe distinct business models for each segment of the group or identify a robust rationale if only one model was presented. A team …


Integrating Technology And Traditional Systems In Regional Revitalisation; Insights From Japanese Practices, Fathelalem Ali Hija, Yasuki Shima, Yuji Arakaki Dec 2023

Integrating Technology And Traditional Systems In Regional Revitalisation; Insights From Japanese Practices, Fathelalem Ali Hija, Yasuki Shima, Yuji Arakaki

BAU Journal - Science and Technology

This study examines the integration of Information and Communication Technology (ICT) solutions and advanced technology practices and their coexistence with conventional systems and initiatives that have been operating in different regions of Japan to address some of the socio-economic challenges. The methodological approach of the study includes three facets, namely government initiatives, technology involvement and local society actors. The study examines government visions and initiatives that emphasize the use of advanced technology as a key factor and tool to enable solutions and realize the target vision. The ageing population and economic stagnation are common challenges in different regions of Japan. …