Journal of Accounting and Management Information Systems最新文献

{"title":"The relationship between TQM and business performance: The mediating role of innovation performance and organizational learning culture: A pitch","authors":"Hafiz Ahmad Ashraf","doi":"10.24818/jamis.2021.01009","DOIUrl":"https://doi.org/10.24818/jamis.2021.01009","url":null,"abstract":"This pitch research letter (PRL) is shaped by the pitch mold initiated by Faff (2015, 2019), for the proposed research project on the relationship between total quality management (TQM) and business performance: The mediating role of innovation performance and organizational learning culture (OLC) in developing countries. The beginning includes the antecedents enforcing my pitch motivations for doing pitch work. This PRL shows that pitch template is a modern style of researching as it starts from the proposal and has the power of dissertation defense. This PRL will shadow some of my research work and some personal reflections about the importance of the pitch template.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79468449","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":"Are interaction effects of various media advertising on firm performance super-additive or sub-additive?","authors":"Maqsood Iqbal Qureshi","doi":"10.24818/jamis.2021.02005","DOIUrl":"https://doi.org/10.24818/jamis.2021.02005","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78387184","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":"Do financial technology firms influence bank performance? A reverse engineered pitch","authors":"Nurhastuty K. Wardhani","doi":"10.24818/jamis.2021.01008","DOIUrl":"https://doi.org/10.24818/jamis.2021.01008","url":null,"abstract":"This brief essay uses the pitching research initiated by Faff (2015, 2019) to find a new research direction in financial technology (Fintech). The pitch structure underscores the key components of research strategically. The objective of this study is to explore a new area by adopting the reverse-engineering method. The author believes that this method provides the fastest way to learn and research the new topic without leaving the root of the old one.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87104366","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":"CSR accounting ‘new wave’ researchers: ‘step up to the plate’… or ‘stay out of the game’","authors":"Charles H. Cho","doi":"10.24818/jamis.2020.04001","DOIUrl":"https://doi.org/10.24818/jamis.2020.04001","url":null,"abstract":"Recent discussions at accounting conferences and workshops suggest that academics are ‘deeply divided’ on the role and purpose of corporate social responsibility (CSR) accounting. This ‘rift’ has been created by moves from mainstream accounting researchers to contribute to a body of evidence that is almost 50 years old without—many believe—being cognizant, or even respectful, of the work that has gone before. The existing work by CSR accounting scholars puts sustainability of the planet at its core, rejecting narrow or instrumental approaches to the fundamental issues; in contrast, more recent ‘capital market-based’ work takes investor-centric, or market-driven approaches to ‘sustainability’ and CSR. While there are calls for greater understanding of, and empathy for, each other’s views and perspectives, this essay identifies some particular pain-points, and calls for new wave researchers—those who recently ‘(re)discovered’ CSR accounting research—to ‘step up (to their plate)’ or simply ‘stay in their own lane (or, out of the game)’.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78816162","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 value added of intellectual capital influence voluntary disclosure? The moderating effect of CSR practices","authors":"Jamel Chouaibi, Salim Chouaibi","doi":"10.24818/jamis.2020.04002","DOIUrl":"https://doi.org/10.24818/jamis.2020.04002","url":null,"abstract":"Research Question: Does the effect of corporate social responsibility (CSR) practices and value added of intellectual capital (VAIC), is contingent on the intellectual capital (IC) information disclosure policy adoption in the Environmental, Social and Governance (ESG) companies? Does CSR have a moderating effect on the relationship between VAIC and IC disclosure? Motivation: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure. Idea: This study examines how CSR practices moderate the relationship between the added value of intellectual capital (VAIC) and voluntary disclosure of IC in the world's most committed ESG companies in business ethics. Data: The data were collected from Thomson Reuters ASSET4 database from four countries to analyze data of 153 listed companies selected from the Environmental, Social and Governance (ESG) index between 2015 and 2019. Tools: To test study’s hypotheses, we applied linear regression with a panel data using the Thomson Reuters ASSET4 database. Findings: Two main results can be derived: First, the integration of CSR into company strategy is positively associated with voluntary IC disclosure. Second, the interaction between CSR practices and VAIC is a determinant of this type of disclosure to reduce the asymmetry of information and the conflict of interest. Contribution: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82667345","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":"Performance audit in the vision of public sector management. The case of Romania","authors":"Aurelia Ștefănescu, Cristina-Petrina Trincu-Drăgusin","doi":"10.24818/jamis.2020.04007","DOIUrl":"https://doi.org/10.24818/jamis.2020.04007","url":null,"abstract":"Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions? Motivation: Public resources' management and use, public sector entities' performance, in the context of the economic environment turbulences and of the complexity and heterogeneity of the public services demand are of interest to a wide range of interested parties. Thus, the informational valences of the performance audit represent for the public sector management, a credible and relevant information source to substantiate the decision-making process focused on performance and circumscribed to the community members. Idea: The paper includes an empirical research on the investigation of the public sector management perception regarding the impact of the performance audit missions performed by the Romanian Court of Accounts, on the public institutions activity. Data: Information regarding the performed missions and the entities subject to performance audit was collected by reviewing the Romanian Court of Accounts' portfolio of publications (available online on the institution's official website). The email addresses of the respondents were collected by consulting the official web pages of the audited entities (contact section). Tools: The research is based on the study of the public sector management’s perception regarding the performance audit missions performed by the Romanian Court of Accounts. In this regard, we developed and disseminated questionnaires to the management of public sector entities subject to performance audit within the period 2015-2019. Complementarily, in order to identify the tendencies and the respondents’ homogeneous perceptions, the descriptive analysis is completed by cluster analysis and multidimensional scaling. Data processing, clustering and the results’ analysis were performed using the SPSS statistical software. Findings: The research results show that performance auditing contributes to improving the economicity, efficiency and effectiveness in the public resources use, but its usefulness is inversely proportional to the professional experience of the respondents within the audited entity. The respondents also consider that the performance audits’ objectives are appropriate to the sensitive areas related to the activity of public institutions, and their results provide a fair image regarding the public resources' management and use. Concerning the performance audit reports, the respondents consider them objective, rigorous, credible, and the collaboration and communication of the auditors with the entity are appreciated as successful elements of the performance audit missions. Contribution: The paper adds value to the specialized literature, given that the performance audit issue in the vision of the public sector management has not been addressed in Romania, being also limited internationally. The research results are also of interest to both the professional and the socio-economic environm","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89579186","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":"A structured literature review of corporate governance and performance research within an emerging country setting","authors":"C. I. Lungu, Pompei Mititean, Chirata Caraiani, Dan T. Constantinescu","doi":"10.24818/jamis.2020.04004","DOIUrl":"https://doi.org/10.24818/jamis.2020.04004","url":null,"abstract":"Research Question: The research proposition is to identify the particular interest of researchers, their work visibility and features, as well as the trend in the literature for corporate governance and corporate performance area of research from an emerging country perspective. Motivation: The relationship between corporate governance and company performance is a widely debated topic in the literature. Regardless of the popularity of the topic addressed in the accounting literature, little research focused on carrying out a structured literature review in emerging countries. Idea: The objective of this study is to debate on the relevance that the Romanian researchers has given to the study of the corporate governance and performance relationship. Data: The database selected for the research is Web of Science, counting a total number of 114 papers included in the study. Tools: A Structured Literature Review (SLR) is conducted, analysing the research published by the Romanian academics, referring to corporate governance and the performance of the companies. Findings: The results illustrate multiple waves both in the interest of the researchers, as well as in the validation of their research. Most of the studies engage a quantitative methodology, focusing on the national companies’ policies of corporate governance. Furthermore, the authors concentrate within three main universities in the country. Contribution: This paper provides an approach to discover under-investigating topics and methods, thus being a starting point for researchers who will further study this subject. It may have direct implications especially in the academic environment of the European emerging countries.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73607669","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":"Family conflict and non-family managers in family business: A Pitch","authors":"Nikola Rosecká, O. Machek","doi":"10.24818/jamis.2020.04008","DOIUrl":"https://doi.org/10.24818/jamis.2020.04008","url":null,"abstract":"From the research viewpoint, conflicts in family firms belong to very challenging research areas. At the same time, the literature is fragmented, and it is not easy to identify and articulate a clear research question in this research domain. Based on Faff’s (2015, 2019) pitching research template, we develop a real pitch and describe our experience with its use from the student’s and supervisor’s viewpoints. The research question is: “What is the role of non-family managers in family conflicts in family firms?” This pitching research letter also presents personal reflections on the pitching template application.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85715516","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":"Tax professionals’ role and ethics during a period of economic crisis in a small European country","authors":"Michail Pazarskis, A. Karakitsiou, Andreas G. Koutoupis, Despoina Sidiropoulou","doi":"10.24818/jamis.2020.04005","DOIUrl":"https://doi.org/10.24818/jamis.2020.04005","url":null,"abstract":"Research Question: This paper analyses the role and ethics of tax professionals in the collection of public revenue from business activity during a period of economic crisis in Greece. Motivation: We attempt to analyse the respective influences of a corporate environment and personal beliefs on tax professionals’ ethics as well as the consequences of economic crisis. Idea: The paper employs a modified experimental questionnaire from Bobek & Radtke (2007) for the US. This questionnaire is adapted for Greece during a period of economic crisis. Data: Addressees of the questionnaire were tax professionals of two categories: certified public accountants and accountant/tax consultants, both of which are responsible for determining the amount of taxes owed to the Greek Independent Public Revenue Authority (IPRA). Tools: Results were reached by submitting the results of a questionnaire to a multiple-correspondence analysis based on the Burt matrix. As the size of the sample is rather small, in order to avoid any bias the study employs a resampling procedure based on the k fold validation method. Findings: The results of the survey showed that the main causes of ethical dilemmas are problems with clients such as pressure from clients, client-retention concerns and misunderstandings with clients. The major factor contributing to the resolution of an ethical dilemma is the experience of the tax professional. A significant percentage of respondents believed that their level of morality had increased during the period of economic crisis, making them more compliant with relevant tax rules. Contribution: This study contributes to business ethics and helps reinforce them, thereby contributing to the increase in the public revenues, which can help a economy to emerge faster from an economic crisis. Also, we recommend the targeting on in-house ethics training and explicitly including rewards and sanctions regarding ethical behavior in performance evaluation systems in tax professionals’ firms.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82947969","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":"Impact of YouTube advertising on purchase intention: A Pitch","authors":"Mehak Rehman, Haroon Iqbal Maseeh","doi":"10.24818/jamis.2020.04009","DOIUrl":"https://doi.org/10.24818/jamis.2020.04009","url":null,"abstract":"Internet technology has proved its worth in every field of life. Due to its vast penetration, organisations started using this technology as a marketing platform. YouTube is one of the online platforms which is subscribed by millions of users and has become a reliable chanel for advertising. However, the understanding regarding the effectiveness of YouTube advertising remains limited. Accordingly, this PRL applies the pitching template developed by Faff (2015; 2019) to an academic project titled “Impact of YouTube Advertising on Purchase Intention”. In this PRL, researchers develop a framework for a research project to identify the core elements of the research. This letter consists of introduction section, followed by pitchers’ brief commentary and personal reflection on pitching exercise.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81602245","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}