{"title":"The Impact of Accounting Information System on Organizational Performance: Evidence from Bangladeshi Small & Medium Enterprises","authors":"Sajjad Hosain","doi":"10.18488/journal.1006.2019.92.133.147","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.133.147","url":null,"abstract":"The study has performed an investigation to identify the impact of accounting information system (AIS) on organizational performance (profitability) for Bangladeshi small & medium enterprises (SMEs). For due purpose, three components of AIS has been selected with help of literature: accounting knowledge (AK), management support (MS) and record keeping performance (RKP). The dependent variable was measured based on the profitability reported by the owners. A structured questionnaire has been utilized to collect data from 803 respondents working as mid and top level managers at 341 Bangladeshi SMEs who were previously selected through convenience sampling method. In order to reveal the relationships, multiple correlation and regression analysis have been conducted. The findings revealed that AK and RKP have strong positive correlations with organizational performance while MS has a positive but moderate relationship with the reported profitability of those SMEs. The results are expected to be beneficial for further research in wider scope in future.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131963272","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 Human Resources Management on Employees Retention in IBM Corporation","authors":"Tadesse Beyene Okbagaber","doi":"10.18488/journal.1006.2019.92.158.173","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.158.173","url":null,"abstract":"The study investigates HRM practices and their effect on employee retention in the International Business Machine (IBM) Corporations. Organizational success and growth depend on retaining key employees; however, nowadays, organizations are facing a notable challenge in retaining staff (Haider et al., 2015). The research used IBM?s human resources management secondary data consists of 1470 sample size. Established the study?s independent and dependent variables, the reliability coefficient of 0.899 and the model?s adjusted r-square of 91% (p","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126556524","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}
Nurudeen Yakubu Zakariya, D. Aduku, Martha Lami Aduku
{"title":"Analysis of Information and Communications Technologies Adoption by Small and Medium-Sized Enterprises in Kogi State","authors":"Nurudeen Yakubu Zakariya, D. Aduku, Martha Lami Aduku","doi":"10.18488/journal.1006.2019.92.148.157","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.148.157","url":null,"abstract":"This study focused on Information and Communications Technologies (ICT) adoption by Small and Medium-sized Enterprises in Kogi State. The study determined the constraints against the adoption of ICT by SMEs in Kogi State. This study used survey research design. The population of the study comprised of 2027 SMEs. Multi-stage sampling technique was used to choose the required sample size of 323. Descriptive statistics and Binary Logit Regression were used for analysis. Findings show that excessive reliance on foreign technology, unreliability of e-commerce systems, high costs of ICT equipment, insecurity and legal and regulatory issues has significant influence on the adoption of ICT by SMEs in Kogi State. The study concluded that despite the benefits of ICT, some constraints detract its adoption by SME owners in Kogi State. The study recommended that SME owners should have positive perception of the usefulness of ICT, find alternative way of using ICT, source for adequate fund and acquire better ICT knowledge to have better chance of ICT adoption in Kogi State.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130271349","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":"Factors Associated with Customer Satisfaction towards Customer Loyalty among Star Grade Hotels","authors":"W. Fernando","doi":"10.18488/journal.1006.2019.92.193.203","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.193.203","url":null,"abstract":"The research is to find the relationships between variables namely service quality, price, customer satisfaction, customer loyalty, and the moderating impact of gender in star grade hotels in Sri Lanka. The convenience sample technique is adopted with sample size of 303. The main data collection point is Bandaranayake international airport Colombo. The online link of the questionnaire is shared with departing passengers who stayed at star grade hotels during their visit in Sri Lanka. The study findings show that a positive linear relationships between service quality and customer satisfaction, between price and customer satisfaction, and customer satisfaction and customer loyalty. Customer satisfaction is found as a mediator while gender is found as a moderator. Hoteliers should adjust their strategies so as to satisfy the customers while taking into account research findings. The future study can be conducted having an extra questionnaire for the employees of star grade hotels in order to get their perception in relation to research area.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127292453","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":"Strategy Adoption and the Performance of Small Scale Rice Processors: Empirical Assessment of Kogi State","authors":"Garba Jaafaru Sule, A. T. Nafiu","doi":"10.18488/journal.1006.2019.92.251.260","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.251.260","url":null,"abstract":"This study focused on the effects of strategy adoption on the performance of small scale rice processors in Kogi State, Nigeria. The study adopted research survey design. The population of the study comprised of 1200 rice processors, from which the sample size of 291 was determined. The study adopted the multi-stage sampling technique to select small scale rice processors in the study area. Data obtained were analyzed using descriptive statistics and Multiple Regression Model. Findings showed that low cost, growth, value and differentiation rice business strategies have significant effects on competitive advantage of small scale rice processors in Kogi State. The study concluded that the choice of strategy to adopt must not be based on intuition, but rather on technical ground and analysis; and that the adoption of combined rice business strategies will depend on adequate level of resources, strategic orientation, knowledge and skills of the small scale rice processors in Kogi State. The study therefore recommended that low costs and differentiation rice business strategies should be combined to achieve increased competitive advantage of small scale rice processors in Kogi State.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124746134","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 Common Market for Eastern and Southern Africas (COMESA) Free Trade Area (FTA) and Foreign Direct Investment (FDI) Nexus","authors":"Yassin Elshain Yahia, Haiyun Liu, Sayyed Sadaqat Hussain Shah, Hisham Mohamed Hassan Ali, Reza Sultanuzzaman","doi":"10.18488/journal.1006.2019.92.261.286","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.261.286","url":null,"abstract":"","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121225134","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":"Determinants of Bank Profitability: Evidence from Commercial Banks of Bangladesh","authors":"S. Islam, M. Rana","doi":"10.18488/journal.1006.2019.92.174.183","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.174.183","url":null,"abstract":"This paper attempts to investigate the impact of different bank specific and macroeconomic variables on bank profitability by considering 23 commercial banks of Bangladesh based on data availability during the period 2013-17. These data are collected from the individual banks annual reports, Bangladesh Bureau of Statistics (BBS) and a variety of publications of the Bangladesh Bank. The fixed effect model for panel data has been applied to operate the regression analysis among the variables. In the study, three identical measures of profitability namely Return on Asset (ROA), Return on Equity (ROE) and Net Interest Margin (NIM) are used. In the model for ROA, the result indicated that earning variable (TIN, NII), and asset structure (DPST) have a significant positive relationship with ROA, and asset quality (NPL) has significant negative impact on ROA. For ROE, earning (TIN and NII) and capital strength (CAP) have a significant positive relationship of the entire explanatory variable with ROE. Only asset quality (NPL) has significant negative impact on ROE. For NIM, earning variables (TIN), capital strength (CAP) and liquidity (LTA) have a significant positive relationship with NIM. This study find no significant impact of the macroeconomic factors namely growth rate of GDP and rate inflation and rate of interest included in the models on profitability. For decision making and developing the performance of financial organization in the future the findings of this study can assist the investors, policymakers, management body and other stakeholders.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117167649","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":"Strategic Management Accounting Techniques Usage, Strategic Choices, and Performance of Financial Institutions in Nigeria","authors":"Odia J.O","doi":"10.18488/journal.1006.2019.92.94.109","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.94.109","url":null,"abstract":"The paper examined the impact of strategic management accounting (SMA) techniques? usage and strategic choices on the performance of financial institutions in Nigeria. Based on the administration of questionnaire to 156 top management employees of 13 deposit money banks in Benin metropolis, Edo State the paper examined whether SMA dimensions (17 SMA techniques usage and the participation of accountants in strategic decision making) and strategic choices (strategic pattern, emergent strategy and market orientation) affect the performance of deposit money banks. The findings from the multiple regression analysis showed that whereas SMA techniques usage had a significantly negative impact on corporate financial performance, accountant participation in strategic decision making, strategy pattern, deliberate/ emergent strategy and market orientation had a significantly positive impact on the performance of the banks.Therefore, the paper recommended that management of financial organizations should improve their usage of SMA techniques which is presently low, involve accountants in the strategic decision making process and employ more emergent and market oriented strategies in order to improve their performance.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126647765","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":"Effects of Capital Structure on Profitability of the Manufacturing Industry: Testing the Fixed and Random Effect Model on Selected Firms in Ghana","authors":"P. Arthur","doi":"10.18488/journal.1006.2019.92.204.219","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.204.219","url":null,"abstract":"One of the most complicated fields of financial decision-making is capital structure. Capital structure is the composition of debt and equity capital which involves the funding of a company?s assets and can be interpreted as the amount of net value plus preferred stock plus long-term debts. The relationship between capital structure and profitability cannot be underestimated because it is necessary for the company?s long-term survivability to improve its profitability. This research sets out to assess the impact of capital structure on the competitiveness of the manufacturing industry in Ghana using some selected firms as the case study for the period between 2005-2012 to provide a critical assessment of the need and value of capital structure. Utilizing a mixed research approach as methodology, thus descriptive statistics and correlation analysis amidst the fixed effect model, the findings revealed that short term debt and long term debt had a negative impact on productivity whilst equity was positively related to profitability. The study recommends that Ghanaian-based manufacturing companies use equity such as retained earnings to expand their business rather than debt financing.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125126982","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":"Entrepreneurial Skills and Youth Employment in Kogi State, Nigeria: The Case of N-Power","authors":"Dare Joseph Enimola, J. Orugun, A. T. Nafiu","doi":"10.18488/journal.1006.2019.92.82.93","DOIUrl":"https://doi.org/10.18488/journal.1006.2019.92.82.93","url":null,"abstract":"This study aimed at investagiting the effects of entrepreneurial skills on youth employment in Kogi State, using N-Power as a case study. Survey research design was adopted. The study adopted snowball sampling technique to select N-Power beneficiaries. A well-designed questionnaire was used as a viable instrument to collect data from beneficiaries in N-Teach, N-Health, N-Tax and N-Agro. Data collected were analysed using Multiple Regression and Ordered Probit Regression Model. Finding shows that entrepreneurial skills development has significant effect on N-Power beneficiaries in Kogi State. Finding furthers shows that interpersonal relation skill, technology adoption skill, decision-making skill and risk-taking skill have significant and positive relationship with youth self-employment in Kogi State. The study concluded that the acquisition of entrepreneurial skills is a vital approach towards self-employment. The study recommended that the government and policy-makers should device special focus for interpersonal relation skill, decision-making skill, technology adoption skill and risk-taking skill of N-Power beneficiaries; with less attention to financial literacy and creative thinking skills.","PeriodicalId":163871,"journal":{"name":"Journal of Asian Business Strategy","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123992609","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}