International Journal of Applied Economics, Finance and Accounting最新文献

{"title":"Determinants of internet banking usage in emerging markets: Evidence from Egypt","authors":"Shereen Aly Hussien Aly Abdou","doi":"10.33094/ijaefa.v17i2.1254","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i2.1254","url":null,"abstract":"This study aims to investigate the determinants of internet banking (IB) usage in emerging markets under five determinants that include demographic characteristics of bank clients, perceived risk, financial awareness, the bank's technology infrastructure, and perceived relative advantages of internet banking in Egypt. In accordance with a qualitative approach; a questionnaire was designed including five distinct variables of internet banking usage.  The questionnaire was administered to the clients of Egyptian banks within the first quarter of 2023, with a total response of 384 participants. The study found that the perceived risk, financial awareness, the bank's technology infrastructure, and perceived relative advantages of internet banking have a significant effect on the attitudes of clients' usage of internet banking (IB) in Egypt. In addition to age, educational qualification, and occupation. Financial awareness and the demographic characteristics of age have a significant effect on the attitudes of clients' usage of internet banking in Egypt, but monthly income and gender have no significance in Egypt. Internet banking presents an opportunity for bank units to achieve entrepreneurial endeavours by providing benefits to their clients and to the overall economy.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"15 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139255760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of quality culture on service quality; infrastructure quality as a mediation variable","authors":"K. Kartini, Samdin Samdin, R. Ramli, Sinarwati Sinarwati, Zaludin Zaludin","doi":"10.33094/ijaefa.v17i2.1121","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i2.1121","url":null,"abstract":"This study aims to examine the influence of quality culture on service quality, the influence of quality culture on infrastructure quality, the influence of infrastructure quality on service quality, the role of infrastructure quality in mediating the influence of quality culture on service quality mediated by infrastructure quality.  The population of this study are 176 pupils from class IX, or junior high school, at Umusshabri Kendari Educational Institution. The study sample was determined to be 176 after it was calculated using a technical census. employing questionnaires to acquire data. The research model is structural; thus, the data analysis uses Smart Partial Least Square PLS version3 software to examine direct influences and indirect influences. The findings of this study show the quality culture has a positive and significant effect on service quality, quality culture has a positive and significant effect on infrastructure quality, infrastructure quality has a positive and significant effect on service quality, infrastructure quality plays a role in partially mediating the influence of quality culture on service quality. Based on these findings, it is crucial for educational institutions to establish a culture of quality in order to enhance the quality of the infrastructure and the services provided to students in order to help them develop as people and provide them the skills they need to live better.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132274667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The moderator effect of socioeconomic status on the relationship between parental financial teaching and financial literacy","authors":"Adam Ndou","doi":"10.33094/ijaefa.v17i2.1110","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i2.1110","url":null,"abstract":"The primary aim of this research was to investigate the potential moderating effect of parental Socioeconomic status (SES) on the association between parental financial education and the financial literacy of young black African individuals. Financial literacy was measured through financial knowledge, financial behaviour, financial attitudes, and financial decision-making. Parental SES was measured by parental income. A quantitative approach was adopted for this study. A self-administered questionnaire was used to collect data from young adults in South Africa. Moderated regression analysis was used to analyse data. The results showed that parental income did not moderate the relationship between parental financial teaching and financial decision-making. Furthermore, the results indicated that parental income moderated the relationship between parental financial teaching and financial knowledge, financial behaviour, and financial attitude. Therefore, the overall results indicated that the relationship between parental financial teaching and financial literacy is moderated by parental SES.  This study represents one of the initial attempts to examine the moderated association between parental financial instruction, financial literacy, and parental socioeconomic status (SES). Government must improve parental SES as it influences parental financial teaching and financial literacy. This study concluded that parental SES is important as it moderates the relationship between parental financial teaching and financial literacy.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114499955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effects of banking regulations on banking performance in selected emerging countries","authors":"Burak Buyukoglu, I. Eksi, Almir Alihodžić, M. Tabash","doi":"10.33094/ijaefa.v17i2.1112","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i2.1112","url":null,"abstract":"In terms of both developed and developing countries, banking regulations have a very important place for regulatory authorities and investors. The study aims to examine the effects of regulations on banking performance and profitability. The effects of regulatory indicators such as capital adequacy, liquidity, and total provisions on the return on assets of banks are examined. In this study, Annual data set of 53 banks operating in selected Balkan countries and Turkey was constructed for the study, and analysis estimation using the System Generalized Moments Method (SGMM) were carried out. In addition, GDP, Inflation, Total Assets, and Budget deficits are used as control variables. According to the findings obtained from the study, it has been ascertained that the primary determinant impacting the return on assets is capital adequacy as per the regulatory criterion. Apart from this, it has been concluded that liquidity, which is one of the other regulatory indicators, has a positive and a negative effect on its counterparts in terms of its effects on return on assets. According to the research analysis applied in the study, it has been concluded that the regulatory indicators increase the profitability of capital adequacy and liquidity.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115907113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effect of business culture on organization commitment of banking sector employees","authors":"Hue Hoang Thi, H. L. Hieu, Mai Anh Nguyen Thi","doi":"10.33094/ijaefa.v17i2.1109","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i2.1109","url":null,"abstract":"There has been a significant shift in the employment landscape in Vietnam's major cities, particularly in the banking sector after the COVID-19 outbreak. Many banks have to restructure their jobs and employees, thus impacting their cost management and operations. Banks need to take into account how to maintain the organizational commitment of employees in the long-term. This article investigates the effect of business culture on the organizational commitment of employees in the banking industry in Vietnam. A questionnaire survey is undertaken to collect information from 493 employees of the 31 top banks in order to accomplish this goal. The database was examined with the statistical program SPSS, by applying multivariate data analysis techniques to develop hypotheses. The findings showed that there are six factors that influence employees' commitment to commercial banks: (1) internal communication, (2) teamwork, (3) training and development, (4) reward and recognition, (5) consensus, and (6) core values. According to the findings of this study, organizational culture has a positive impact on employee commitment in the banking sector. The research thereby suggested some recommendations to build and adjust organizational culture to enhance the commitment of employees in commercial banks.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121459506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting similarities, sophisticated investors, relevance and information asymmetry","authors":"Alireza Azarberahman, Saeed Pakdelan, Malihe Tohidinia","doi":"10.33094/ijaefa.v17i1.1097","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1097","url":null,"abstract":"Information asymmetry is a phenomenon in the capital market that can be caused by various factors. The purpose of this paper is to contribute to the debate on whether information asymmetry can be affected by factors such as accounting comparability, sophisticated investors, and relevance, and therefore, its value-relevance for decision-making. The paper uses three methods criteria for information asymmetry (VOLTRADE, PNSY and bid-ask spread) as well as two methods for measuring accounting comparability (text mining and De-Franco). Therefore, it is feasible   to test and compare different methods of accounting comparability with different methods of information asymmetry. The results of the study indicate that the comparability of accounting practises has a notable adverse impact on information asymmetry. Additionally, it was observed that sophisticated investors have the ability to moderate this relationship. We find that relevance has significant relation with information asymmetry. Furthermore, it has been determined that comparability exerts a substantial influence on information asymmetry within an imperfectly competitive market, as opposed to a market characterised by perfect competition. Therefore, these findings underscore the significance of considering market conditions and competition levels in the issue. Ultimately, our findings indicate that the cash flow component of comparability exerts a notable impact on information asymmetry, in contrast to the accrual component. This study provides new insights regarding the nexus between accounting comparability and financial asymmetry.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122426356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The role of digitalization of transfer pricing in the company’s management accounting system","authors":"N. Poyda-Nosyk, V. Borkovska, R. Bacho, G. Loskorikh, Veronika Hanusych, Roman Cherkes","doi":"10.33094/ijaefa.v17i1.1096","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1096","url":null,"abstract":"The aim of the article was to study the theoretical and methodological aspects of the use of digital technologies in transfer pricing for the collection of the information background for management accounting. The study involved methods, such as the calculation of financial indicators, methods of finding separate data and their synthesis, system analysis, grouping, and ranking. These methods allowed for the calculation of the coefficient of innovation and technical business development in 27 countries of the European Union. The data obtained allowed us to determine the effectiveness of digitalization of transfer pricing by different methods, depending on the stage of the product life cycle, and to show the impact on the company’s financial performance. Return on Equity and Return on Assets are directly affected by transfer pricing in companies of selected sectors of the economy. In conclusion, 74% of the respondents noted positive changes in the financial result after the introduction of digital technologies in transfer pricing when making management decisions. The study will be useful for managers of different levels to convince them of the need for the digitalization of business processes. A promising area of further research is determining the impact of transfer prices on the overall state of tax payments of businesses.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129538224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does managerial propensity towards digitalization enhances firm performance? A case study of Indian MSMEs","authors":"Mohammed Abdul Imran Khan, Mohammed Ahmar Uddin","doi":"10.33094/ijaefa.v17i1.1093","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1093","url":null,"abstract":"The objective of this study is to investigate how digital capabilities impact the performance of Indian MSMEs in the current \"new normal\" context, with a specific focus on the firm-level perspective. The study aims to explore the relationship between digitalization and firm performance while identifying the key elements that contribute to the effective implementation of digitalization in the MSME sector. A seven-point Likert scale questionnaire was provided to top and middle managers working in Indian MSMEs in order to collect data. The collected data, comprised of 250 usable questionnaires, was analyzed using the partial least squares structural equation modeling (PLS-SEM) technique. The analysis of the data reveals a positive correlation between digitalization, managerial proficiency, and the performance of MSMEs. Additionally, it demonstrates that digitalization moderates the relationship between technological preparedness, implementation charges, and MSMEs' performance.  However, the performance of the Manufacturing segment within MSMEs and digitalization are not significantly impacted by managerial tendency, according to the study. This study is the first of its kind to examine managerial propensity as a moderator of digitalization and MSMEs' performance. The findings highlight the importance of digital skills for MSMEs and offer insightful information about the obstacles to their successful digital transformation. It highlights the importance for MSME managers, owners, policymakers, and practitioners to understand these barriers and effectively overcome them. The findings of this study hold practical implications for MSME managers and owners, policymakers, and practitioners. They provide valuable guidance in comprehending the obstacles that MSMEs encounter in achieving successful digital transformation. By addressing these barriers, stakeholders can offer support to MSMEs in leveraging digital capabilities to enhance their performance and competitiveness within the current \"new normal\" context.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115908302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effectiveness of career development in mediating the influence of the working environment and training towards the performance of employee","authors":"R. L. Karunia, Darmawansyah Darmawansyah, Johan Hendri Prasetyo, Triyadi Triyadi, Joko Ariawan","doi":"10.33094/ijaefa.v17i2.1098","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i2.1098","url":null,"abstract":"This research aims to identify and analyze the effectiveness of career development in connecting the influence of the work environment and training on employee achievement. The research method adopts a descriptive quantitative approach through a causal methodology. The objects and population of this study are all employees from the steel industry in the Banten Provinces and DKI Jakarta, with a total number of 609 employees. The sample consists of 242 respondents selected using the snowball sampling technique. The data analysis method uses Structural Equation Modeling (SEM), specifically the SEM-LISREL data processing tool, to assess the hypotheses proposed in this study. The research results signify that the environment of work, training, and career development directly impact employee performance. Both the work environment and training also have a direct effect on career development. Furthermore, career development acts as a partial mediator that affects the relationship between the work environment, training, and employee performance.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129030886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Adopting FinTech to promote financial inclusion: Evidence from western African economic and monetary union","authors":"Maichanou Ahamadou, Dan Baky Agada","doi":"10.33094/ijaefa.v17i1.1090","DOIUrl":"https://doi.org/10.33094/ijaefa.v17i1.1090","url":null,"abstract":"Studies have indicated that many households living in developing countries, especially in Sub-Saharan Africa, have limited access to financial services offered by the banking system due to multiple socioeconomic barriers. This paper analyzes the impact that FinTech could have on the supply of financial services, including Western African Economic and Monetary Union. We estimate a logit model on Fintech-related variables using data from Global Findex 2017 to find variables that potentially affect financial inclusion. The analysis highlights several results. Firstly, they reveal that many major obstacles to financial inclusion, such as insufficient resources, lack of trust, and lack of official documents, cost, and religious reasons. Second, they demonstrate who is most financially excluded: women, young people under 25, the poor, and those with low levels of education. Thirdly, they also reveal that FinTech has the potential to remove many of these barriers and accelerate financial inclusion in the Western African Economic and Monetary Union. The richest 20% of people, young men, and those with tertiary education are considered to be the key factors of Fintech adoption. These results imply to involve FinTech widely in the delivery of financial services and to promote more financial literacy.","PeriodicalId":134894,"journal":{"name":"International Journal of Applied Economics, Finance and Accounting","volume":"524 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132863823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}