International Business Education Journal最新文献_第3页

The influence of human resource practices on teachers' job satisfaction 人力资源实践对教师工作满意度的影响

International Business Education Journal Pub Date : 2019-10-24 DOI: 10.37134/ibej.vol12.2.2019

I. Fuzi, Muhammad Alif Yuzi Fuzi

引用次数: 0

Factors influencing the effectiveness of the competition based learning (CBL) activity among accounting undergraduates 影响会计本科生竞争学习(CBL)活动有效性的因素

International Business Education Journal Pub Date : 2019-10-03 DOI: 10.37134/IBEJ.VOL12.1.2019

Corina Joseph, M. Rahmat

{"title":"Factors influencing the effectiveness of the competition based learning (CBL) activity among accounting undergraduates","authors":"Corina Joseph, M. Rahmat","doi":"10.37134/IBEJ.VOL12.1.2019","DOIUrl":"https://doi.org/10.37134/IBEJ.VOL12.1.2019","url":null,"abstract":"Teaching an entirely reading topic to accounting students in higher education is sometimes challenging as students generally prefer calculation topics. Teaching a purely reading topic is a challenge to the lecturer and the students may face problems in digesting the topic taught. Therefore, the engagement in learning is essential to enhance the understanding on the subject matter among students. Educators use a competition-based learning model to bring students’ deficiencies under control in their learning process in higher education. A specific learning activity involving the model was carried out through the production of mind mapping video for the course of Advanced Financial Accounting and Reporting 2 on the Corporate Social Responsibility topic. The study was conducted to examine the factors influencing the effectiveness of the Competition-Based Learning activity in the accounting course. A questionnaire was particularly developed and distributed to all 63 students from the Bachelor of Accountancy Program, Universiti Teknologi MARA, Sarawak Branch, who went through the course in Semester March-July 2018. From the survey, the mind mapping video competition was effective for teaching and learning as the respondents and participants had agreed in general. However, factors, such as number of times taking the course, number of family members in higher education, parents’ level of academic qualification and MUET results revealed no differences on the effectiveness of the competition-based learning activity in the accounting course. Finally, the Corporate Social Responsibility examination score showed no correlation with the effectiveness of the competition-based learning activity.","PeriodicalId":201002,"journal":{"name":"International Business Education Journal","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122098158","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}

引用次数: 5

The Management of Safety in Schools in The State of Perak, Malaysia 马来西亚霹雳州的学校安全管理

International Business Education Journal Pub Date : 2018-12-01 DOI: 10.37134/IBEJ.VOL11.1.6.2018

N. Yunus, Tirzah Zubeidah Zachariah, Ahmad Amri Zainal Adnan

{"title":"The Management of Safety in Schools in The State of Perak, Malaysia","authors":"N. Yunus, Tirzah Zubeidah Zachariah, Ahmad Amri Zainal Adnan","doi":"10.37134/IBEJ.VOL11.1.6.2018","DOIUrl":"https://doi.org/10.37134/IBEJ.VOL11.1.6.2018","url":null,"abstract":"This study was conducted to ascertain the management of safety in secondary schools located in the Northern Kinta District, Perak. The aspects of school safety studied were social dimension and physical dimension. This study was also conducted to find out whether a significant relationship existed between the social dimension and physical dimension towards school safety. The study sample consisted of teachers who had undergone the Higher Order Thinking Skills (KBAT) Course for Lower Secondary and a questionnaire was utilised as the study instrument. The data collected was then analysed to ascertain the practices, effects, limitations and findings from the school safety management programme which had been conducted for 11 years. The data was analysed using the Statistical Package for Social Sciences (SPSS) Version 20.0 and also using descriptive analysis in the form of percentages and frequencies. The findings showed that 6 factors had a significant co-relational relationship (Truancy, Fights, Classroom safety, Workshop safety, Laboratory Safety and Fire Safety) and only two factors were not significant (Bullying and Co-curriculum activities safety). The R2 value was moderate at .482 which showed that the 48.2% change in school safety was due to the eight independent variables. This showed that there was a significant relationship between the social dimension and physical dimension. As such, the study findings showed that the safety practices were important in influencing the study environment at school especially for the students as they needed to feel safe from any disruption or risks of accident.","PeriodicalId":201002,"journal":{"name":"International Business Education Journal","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132914235","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}

引用次数: 2

Technology Acceptance of a Novel Mobile Learning Application among University Undergraduates 一种新型移动学习应用在大学本科生中的技术接受度

International Business Education Journal Pub Date : 2018-12-01 DOI: 10.37134/IBEJ.VOL11.1.2.2018

Hafizul Fahri Hanafi, N. Zainuddin, M. Wahab, Asma Hanee Ariffin

{"title":"Technology Acceptance of a Novel Mobile Learning Application among University Undergraduates","authors":"Hafizul Fahri Hanafi, N. Zainuddin, M. Wahab, Asma Hanee Ariffin","doi":"10.37134/IBEJ.VOL11.1.2.2018","DOIUrl":"https://doi.org/10.37134/IBEJ.VOL11.1.2.2018","url":null,"abstract":"This paper identifies factors affecting the adoption of mobile learning application in the classroom. The principles of the Innovation Diffusion Theory (IDT) and Technology Acceptance Model (TAM) were adopted as the main elements that were investigated in this study, namely relative advantage, complexity, mobile learning acceptance, and intention to use mobile learning. The research design was based on a quantitative approach using an online survey involving a group of 200 undergraduates. Data collected were analyzed using the Comparative Fit Index (CFI) and Tucker-Lewis Index (TLI) on AMOS 20.0. Interestingly, the main research findings showed that all the indices fit the hypothesized model perfectly and all the technology acceptance constructs were significantly correlated. The finding encourage that UPSI’s undergraduates are perceptive to utilizing mobile learning approach with the utilize of novel mobile applications, which surely would have an enormous impact on the current teaching and learning practice in the campus. From the practical standpoint, such a learning paradigm would become more prevalent in many institutions of higher learning as mobile technology keeps on improving and becoming more affordable, hence enabling more students to gain unrivaled access to mobile online learning content.","PeriodicalId":201002,"journal":{"name":"International Business Education Journal","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134101685","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}

引用次数: 6

The Implementation of Accrual-Based Accounting in Malaysian Public Sector: Opportunities and Challenges 马来西亚公共部门实施权责发生制会计:机遇与挑战

International Business Education Journal Pub Date : 2018-12-01 DOI: 10.37134/IBEJ.VOL11.1.5.2018

Nur Shawalliza Yusof, H. Jaafar

{"title":"The Implementation of Accrual-Based Accounting in Malaysian Public Sector: Opportunities and Challenges","authors":"Nur Shawalliza Yusof, H. Jaafar","doi":"10.37134/IBEJ.VOL11.1.5.2018","DOIUrl":"https://doi.org/10.37134/IBEJ.VOL11.1.5.2018","url":null,"abstract":"Public sector reforms in Malaysia begun in the 1980s with the primary objective of improving the effectiveness, efficiency and transparency of governmental operational and financial management. The shift from cash-based accounting to accrual-based accounting in the public sector constitutes one of the measures outlined in the New Economic Model (NEM) under this reform initiative. The aim of this paper is to examine the opportunities and challenges faced by the Malaysian public sector in implementing accrual-based accounting. A review of previous literature in this area showed that accrual-based accounting improves decision-making processes, promotes better financial management and enhances public accountability. However, the transition process between these two accounting methods is not without challenges. Human resources competency, software and technology capability, accounting policies and standards suitability are identified as major challenges in the implementation effort. These challenges should be taken into consideration carefully by the government in order to ensure successful migration towards accrual-based accounting.","PeriodicalId":201002,"journal":{"name":"International Business Education Journal","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133517829","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}

引用次数: 6

Customer Intention to Commit Motor Insurance Fraud: A Literature Review 消费者汽车保险欺诈意图:文献回顾

International Business Education Journal Pub Date : 2018-12-01 DOI: 10.37134/ibej.vol11.1.4.2018

Nurul Hidayah Mohd Yusof, Ahmad Zainal Abidin Abd Razak

引用次数: 1

Enhancing Customer Satisfaction and Loyalty through Customer-Defined Market Orientation and Customer Inspiration: A Critical Literature Review 通过顾客定义的市场导向和顾客激励来提高顾客满意度和忠诚度:一个重要的文献综述

International Business Education Journal Pub Date : 2018-12-01 DOI: 10.37134/ibej.vol11.1.3.2018

M. R. R. Khan, Arsalan M. Ghouri

引用次数: 1

Female Directors, Mechanisms for Corporate Governance and Agency Cost 女性董事、公司治理机制与代理成本

International Business Education Journal Pub Date : 2018-12-01 DOI: 10.37134/IBEJ.VOL11.1.1.2018

Farissha Alluwia, Anuar Sarun

{"title":"Female Directors, Mechanisms for Corporate Governance and Agency Cost","authors":"Farissha Alluwia, Anuar Sarun","doi":"10.37134/IBEJ.VOL11.1.1.2018","DOIUrl":"https://doi.org/10.37134/IBEJ.VOL11.1.1.2018","url":null,"abstract":"This paper aims to investigate the effect of the presence of female board directors and corporate governance mechanisms on agency cost focusing on board of directors’ and audit committee’s characteristics. The samples used in this study consisted of 150 companies listed on Bursa Malaysia in trade and services sector from 2010 until 2013. The dependent variable in this research is agency cost. Based on the extensive literature review, this study applied two agency cost proxies, which are asset utilisation ratio (AUR) and expense ratio (ER). Meanwhile, there are seven independent variable which are female board directors, board size, CEO duality, independent directors, size of the audit committee, audit committee meeting and audit quality. Data was analysed using descriptive statistics, correlation analysis and linear regression. The empirical result reveals that female board directors, board size, CEO duality, independent directors, and audit quality have a significantly negative relationship with agency cost using asset utilisation ratio (AUR) as the proxy. Meanwhile, for expense ratio (ER) proxy, the result shows that female board directors, the size of the audit committee, and audit quality have a significantly negative relationship with agency cost. Besides that, with these research findings, the corporate companies could have a better and thorough understanding about corporate governance which would help them decrease their agency cost from time to time. The findings also could be used as the reference and guidance in establishing company policies or finance policies in decreasing the company’s agency cost. Plus, these findings enrich the literature in corporate companies, thus help future researchers. Finally, the researcher presented some suggestions and recommendations for future studies to diversify the sectors of the selected companies so that the data obtained will be wider and larger. Besides, future researchers may extend the data period from four years up to 10 years.","PeriodicalId":201002,"journal":{"name":"International Business Education Journal","volume":"417 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131551856","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}

引用次数: 3