International Journal of Business and Management Review最新文献

{"title":"In what way does blockchain technology tie with the efficacy of accounting practice in Nigerian accounting firms?","authors":"I. Akinadewo, M. Dagunduro, Yemi A. Osatuyi","doi":"10.37745/ijbmr.2013/vol11n1196117","DOIUrl":"https://doi.org/10.37745/ijbmr.2013/vol11n1196117","url":null,"abstract":"The digital transformation sweeping across industries in recent years has had a significant influence on the field of accounting. This study specifically aimed to assess the impact of blockchain technology on the effectiveness of accounting practices in Nigeria. This study used a qualitative approach and the study's primary data came from the distribution of a structured questionnaire to the targeted respondents, which comprised accountants, finance analysts, and blockchain experts. The total population was 178 registered accounting firms in Nigeria as of 31st December 2022. A purposive sampling technique was used to select 123 firms from which 3 questionnaires were distributed to each of the firms selected, totaling 369, which served as the sample size. Data were analyzed through descriptive statistics and inferential statistics. The overall results found that blockchain technology had a significant positive effect on the efficacy of accounting practice in Nigeria. Thus, this study recommends that accounting firms in Nigeria should consider investing in blockchain technology to improve data security, transparency, and efficiency.","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"BME-34 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139271209","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":"Predictors of Continuous Intention to Use Mobile Payment Platforms in a Typical Developing Economy Context: A Literature Review","authors":"K. Nwosu, Ogba Ike-Elechi","doi":"10.37745/ijbmr.2013/vol11n111534","DOIUrl":"https://doi.org/10.37745/ijbmr.2013/vol11n111534","url":null,"abstract":"This paper aims to review literature on the predictors of continuous intention to use mobile payment platforms in a typical developing economy context. Extant literatures reveal that the unified theory of use and technology is the most widely used theory to explain continuous intention behavior in financial technology marketing literature but few studies have extended the theory to accommodate other variables and investigate the nexus among these variables especially on continuous intention to use mobile platforms from a developing economy like Nigeria. Also, the existing frameworks and models developed in advanced economies may not be suitable for developing mobile payment platforms usage behavior in Nigeria because of its peculiarities. The major importance of this study is to review extant literature on continuous usage of mobile payment technology and make available a comprehensive and robust framework for prospective researchers in this area, which will guide and direct their studies. The framework is premised on five key constructs- performance expectancy, effort expectancy, social influence, facilitating condition, intrinsic motivation, price value and prior experience. More so, the proposed conceptual framework is capable of providing insight for developing financial technology-related policies.","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"12 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139275910","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 Agility and Organizational Performance in Selected Manufacturing Firms in South-South Nigeria","authors":"Deborah Nkereuwem Bassey, K. Uwa, Samuel Okurebia","doi":"10.37745/ijbmr.2013/vol11n117295","DOIUrl":"https://doi.org/10.37745/ijbmr.2013/vol11n117295","url":null,"abstract":"This paper focused on the influence of strategic agility on organizational performance in selected manufacturing firms in South-South Nigeria. The general objective of the study was to examine the effect of strategic agility on organizational performance in selected manufacturing firms in South-South Nigeria. The research questions and hypothesis were formulated to work with the research objective. A survey research design was adopted for the study and a sample size of 177 respondents were drawn from the population of 319. The major instrument for data collection was structured questionnaire administered to the respondents using Bowley’s formula for proportionate representation from the population. The data collected were analyzed using simple percentage and Simple Linear Regression Analysis. Results showed that strategic agility dimension of strategic leadership and organizational flexibility had a statistical influence on organizational performance with X1= R2 = 666 and X2 = 763 at 0.05 level of significance. Based on the findings of the analysis, the study concludes that, the dimensions of strategic agility (strategic sensitivity and core competence) are relational aspect that affects organizational performance. Consequently, it is recommended that every organization should be empowered with the dimensions of strategic agility to help them navigate complex and ever-changing business environment successfully.","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"4 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139271673","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":"Corporate Governance and Debt Financing of Listed Manufacturing Firms in Nigeria","authors":"F. E. Araoye, Bosede Oladunni Oyesanmi","doi":"10.37745/ijbmr.2013/vol11n11114","DOIUrl":"https://doi.org/10.37745/ijbmr.2013/vol11n11114","url":null,"abstract":"The study assessed the relationship between corporate governance and capital structure of listed manufacturing firms in Nigeria. The study employed secondary data covering a period of 10 years (2012 – 2021) with sample of 28 listed manufacturing firms. The study obtained annual reports of listed firms from their respective websites and Nigerian Stock Exchange (NSE) Factbook. The data were analysed using pool ordinary least squared and fixed effect model estimation. The findings revealed a significant relationship between the corporate governance and debt financing of the listed manufacturing firms in Nigeria. Specifically, results show that corporate governance variables such as the board size ((t = 2.120 p < 0.05), the board composition (t= 9.288, p < 0.05) and CEO duality (t =2.306, p< 0.005) had positive and significant effect on use of debt funding of listed manufacturing firms in Nigeria. The study concluded that the practice of corporate governance contributes and play significant role in finance decision and enhanced financial performance in Nigeria. Therefore, policy maker should ensure a combination of some mandatory minimum rules and flexibility above the minimum level that will ensure effective financing decision by manufacturing firms in Nigeria.","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139271356","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 Fundamentals and Indispensability of the Secretarial Profession in The 21st Century","authors":"Felicia Bosede Kehinde Fasae","doi":"10.37745/ijbmr.2013/vol11n113549","DOIUrl":"https://doi.org/10.37745/ijbmr.2013/vol11n113549","url":null,"abstract":"Secretaries, otherwise known as office professionals, office information managers, administrative assistants, office coordinators, executive assistants, office managers, among other nomenclatures, are becoming more and more relevant in today’s offices due to their specialty in general office administration and keeping up to date with technological advancements. This paper considers the fundamentals and indispensability of the office professional in the 21st century. The paper considered professional secretaries and modern digital skills, training and retraining of secretaries for the 21st century, indispensability of the professional secretary in the 21st century, challenges facing the profession and how to be an effective and efficient office professional in the 21st century. The paper concluded that the supportive roles of the office professional are very fundamental and cannot be dispensed with in organisations which make them indispensable in the 21st century. It was recommended, among others, that organisations should provide enabling environment for office professionals in order to get the best from them","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139275944","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 Impact of Knowledge Acquisition on Technical and Administrative Innovation: Case of Tunisian Companies","authors":"Aida Arjoun, Boudabbous Sami","doi":"10.37745/bje.2013/vol11n103848","DOIUrl":"https://doi.org/10.37745/bje.2013/vol11n103848","url":null,"abstract":"In our complex and rapidly changing environment, personal knowledge is enriched and has become more effective in the collective bargaining process, thereby creating social capital. The combination of individual knowledge in collective wisdom is the key to innovation, which is considered a major social and human phenomenon. By deepening our reasoning, this social and human dimension gives sustainability to any company. This organizational capacity proves to be crucial because possessing knowledge confers a substantial advantage. It is the ability to mobilize and deploy them that will produce value. This research makes it possible to analyze the relationship between the acquisitions of knowledge with innovation within Tunisian organizations. In order to determine this relationship, a quantitative method was adopted. The results reveal the existence of a significant influence between the acquisition of knowledge and administrative innovation.","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135766047","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":"Estimation of an ARDL (m, p, q, r, s) Model to Determine the Long-run Effects of World Income, Relative Price, Real Exchange Rate and Employment on Export Demand for the Garment Sector of Bangladesh","authors":"Md. Sharif Hossain","doi":"10.37745/bje.2013/vol11n104977","DOIUrl":"https://doi.org/10.37745/bje.2013/vol11n104977","url":null,"abstract":"In this paper, an ARDL (m p, q, r, s, s) log-linear export demand function is estimated to find the long-run impacts of world income, relative price, real exchange rate, and employment on exports of the garment sector of Bangladesh using modern econometric techniques based on time series data from 1979-2020. Long-run significant relationships among exports, relative price, real exchange rate, world income and employment are found. The VEC model's estimated results indicate short-run bidirectional causalities between different pairs of variables. The long-run causalities are found while exports and employment are the endogenous variables. The estimated results indicate that both long-run and short-run exports are influenced positively and significantly by world income. Relative price, real exchange rate and employment carry negative signs for both long-run and short-run in which the effects of relative price and real exchange rate are statistically significant in the long run which implies that a 1% decrease in relative price, exports will increase by 1.256%. It is found that the coefficient of ECM(-1) is -0.9705 which is statistically significant at any significance level, suggesting that when the export value is above its equilibrium level, it will adjust about 97.05% within the first year. The full convergence process to reach the equilibrium level takes more than a year. Thus, this study will help the economists, policymakers and stakeholders of the garment sector of Bangladesh to predict the dynamics of export demand due to changes in world income level, relative price, real exchange rate and employment.","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135766050","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":"Analysis of Management Control at The Cost Centre at Pt Sierad Produce TBK Breeding Division","authors":"Joko Suhariyanto, Andini Nurwulandari, Sarah Sumiati, Abdul Aziz","doi":"10.37745/bje.2013/vol11n107890","DOIUrl":"https://doi.org/10.37745/bje.2013/vol11n107890","url":null,"abstract":"The purpose of this paper is to examine in depth management control as performance accountability at PT Sierad Produk Tbk, specifically at the cost centre of the breeding division which has not been clear academically and practically so it is important to appear. The approach in this paper uses a qualitative approach with a critical analytical descriptive method through a review of concepts sourced from various indexed journals by collecting related data, and analysed critically interpretatively. The resulting findings are a novelty related to management control at PT Sierad Produk Tbk, in the breeding division centred on costs as a form of accountability by showing the flow of authority and management responsibility in showing good financial performance. The hope is that all companies must be able to show their responsibility in improving financial performance through good management control strategies.","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135766048","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 Distributive Justice, Procedural Justice, Interactional Justice on Engagement and Village Apparatus Performance in Indonesia","authors":"Abdul Haris, Budiyanto Budiyanto, Suhermin Suhermin","doi":"10.37745/bje.2013/vol11n101737","DOIUrl":"https://doi.org/10.37745/bje.2013/vol11n101737","url":null,"abstract":"Indonesia is the third largest democracy in the world, in an effort to improve the quality of democracy, Law No. 23 of 2014 concerning Regional Government and Law No. 6 of 2014 concerning Villages were drafted. Development is expected to be carried out based on the authority of government organisations at the central level, provincial level, district level, sub-district level and village level. This study aims to investigate the effect of distributive justice, procedural justice, and interactional justice on village apparatus engagement, investigate the effect of distributive justice, procedural justice, and interactional justice on village apparatus performance, the effect of village apparatus engagement on village apparatus performance and the effect of distributive justice, procedural justice, and interactional justice on village apparatus performance through village apparatus engagement. This study uses the following research methods: the research sample totalled 340 respondents with non-probability sampling technique, model measurement using Confirmatory Factor Analysis (CFA) and structural test model using Stuctural Equation Model (SEM).The results showed that 1) distributive justice, procedural justice, interactional justice have a positive and significant influence on village apparatus attachment, 2) distributive justice, procedural justice, interactional justice have a positive and significant influence on village apparatus performance, 3) village apparatus engagementhas a positive and significant impact on village apparatus performance, 4) village apparatus engagementplays an important role as a mediator in influencing between distributive justice, procedural justice, interactional justice, and village apparatus performance. These findings suggest that an increase in justice within the village apparatus can strengthen the village apparatus' attachment, which in turn, improves its performance in carrying out the duties and responsibilities of the village apparatus.This research has important implications for village governance management. Village governments and other stakeholders may consider efforts to improve fairness in resource allocation and decision-making processes within the village apparatus. In addition, increasing the engagement of village apparatus members through the development of relationships among village apparatus members and ethical interactions may also improve their performance.","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135766049","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":"Service Quality as an Antecedent in Improving Small and Medium Micro Enterprises in Ternate City","authors":"Abdul Rahman Jannang, Abdul Hadi Sirat","doi":"10.37745/bje.2013/vol11n10116","DOIUrl":"https://doi.org/10.37745/bje.2013/vol11n10116","url":null,"abstract":"Many restaurants and beverage in Ternate City have stopped their business because they are unable to compete. This research was conducted in Ternate City from February to June 2023. The research population was 152 restaurants and beverage with samples taken using purposive sampling with the formula n: Z2/4(Moe)2. The total sample was 97 restaurants and beverage consisting of 8 North Ternate sub-districts, 57 in Central Ternate subdistrict, and 32 in South Ternate subdistrict. Each restaurants and beverage restaurant represents one respondent. The aim of this research is to analyze and explain the influence of service quality and the atmosphere of restaurants and beverage on purchasing decisions, and the restaurant and beverage atmosphere as a moderating variable. The analytical method used is Moderated Regression Analysis (MRA) with Statistical Package for the Social Science (SPSS) software version 26. It was found that before the atmospheric variable was positioned as moderation, service quality and the atmosphere of restaurants and beverage influenced purchasing decisions. After the atmospheric variable is positioned as a moderating variable, so service quality and the atmosphere of restaurants and beverage do not influence purchasing decisions, Likewise, atmospheric variables are not moderating variables.","PeriodicalId":221097,"journal":{"name":"International Journal of Business and Management Review","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135766046","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}