International Journal of Accounting and Management Sciences最新文献

{"title":"The Impact of Joint Audit Relationship with The Local and International Experience of External Auditors on Audit Quality","authors":"Nabil Mohammed Saeed Al Sharabi, Waheeb Abdulaziz Mohammed AL Hobaishi, Mareb Ahmed Abdullah AL Mehgani","doi":"10.56830/ijams01202406","DOIUrl":"https://doi.org/10.56830/ijams01202406","url":null,"abstract":"The purpose of the research: This study aims to investigate the effect of joint audit on audit quality through the experience of the external auditor whether local or international. Data and materials and methodology: This study uses a random sample of 43 Yemeni legal auditors in Yemeni audit offices and firms. The questionnaire was used as a tool for data collection, and the data were analyzed using regression and path analysis using SPSS software. Results: The results show that joint audit has a positive and significant effect on the local external auditor’s experience, but not on the international external auditor’s experience. The results also show that the external auditor’s experience has a positive and significant effect on audit quality, but joint audit does not have a direct significant effect on audit quality. However, joint audit has an indirect significant effect on audit quality through the local external auditor’s experience, but not through the international external auditor’s experience. Main findings: The results of this study indicate that joint audit contributes to raising the level of quality and professionalism in audit reports and helps to develop the external auditors’ experience and improve their performance in report preparation. These results are consistent with some of the theories and previous studies that confirmed the role of joint audit in enhancing audit quality and external auditors’ experience. Kaywords: joint audit, international experience of external auditor, local experience of external auditor, audit quality.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"4 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139637841","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":"Unlocking Africa’s Financial Prospects in A Digitized Economy: Financial Technologies, Illicit Flows, and Debt Management. The Case of Nigeria","authors":"Usman Gana, Chukwuemeka Ifegwu Eke, Osi Mary","doi":"10.56830/ijams01202405","DOIUrl":"https://doi.org/10.56830/ijams01202405","url":null,"abstract":"Africa’s financial technology (FinTech) has significantly improved during the last several years as her economy evolved. Nigeria, as a vital part of the continent is undergoing so much as Africa is experiencing. Nigerian economy has undergone significant changes in recent years, particularly with the advent of FinTech. The infrastructure for Illicit Financial Flows, IFFs, evolved as well. To combat or curb IFFs and provide a stable operating environment for the economy, Nigeria must seek to increase transparency in financial decision-making and public debt management. In this study, regression and correlation were employed, together with primary, and secondary data gathered from the National Bureau of Statistics, to assess this subject matter. The aim was to unlock Nigeria’s financial prospects via curbing IFFs and instilling transparency in public debt management by properly deploying of FinTech in Nigeria. According to the results, weak or compromised FinTech are increasing facilitating IFFs, there’s great dearth of digital expertise, the transient nature of digital technology via virtual and traditional banks is obscuring demand for IFFs, regulatory frame is albeit obsolete and finally, there is a call for a multi-national approach. These findings will be helpful for policymakers working hard to rid this country of IFFs and strengthen our public debt management mechanisms. Keywords: Illicit Financial flows, FinTech; debt management; Credibility","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"58 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139633784","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":"Building Organizational Resilience: In the Role of Supply Chain Management","authors":"Ahmed Z. Metwaly, Hind lootah, Maged M. Albaz","doi":"10.56830/ijams01202402","DOIUrl":"https://doi.org/10.56830/ijams01202402","url":null,"abstract":"Supply chain management plays a pivotal role in the broader landscape of organizational resilience. In an era of globalization and interconnectivity, supply chains have grown increasingly complex. They extend across borders, involve multiple suppliers, and are susceptible to various risks and disruptions. Consequently, the effectiveness of supply chain management is crucial in building and maintaining an organization’s resilience (McKinsey, 2022). At the heart of this connection is the acknowledgment that a well-orchestrated supply chain can be both a source of competitive advantage and a safeguard against potential disruptions. Efficient supply chain management enables organizations to maintain uninterrupted operations, even when facing adverse conditions. This paper looks at the role of supply chain management in building supply chain resilience. The research studies previous literature, the current trends in supply chain management, and where we see the tides shifting in the future. Keywords: Supply chain management, organizational resilience.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"59 39","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139634170","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":"Proposed Combined Technique of Statistical Filter and Machine Learning for Exploratory Data Analytics and Features Selecting of Telecommunication Customer Churn","authors":"Noha Nabawy, Z. Nofal, Eman Mahmoud","doi":"10.56830/ijams01202404","DOIUrl":"https://doi.org/10.56830/ijams01202404","url":null,"abstract":"This study can determine a customer churn based on his historical data and behavior. It indicates that an efficient churn prediction model should employ a significant volume of historical data to identify churners. However, existing models have several limitations that make it difficult to do churn prediction reasonably and accurately. To solve this issue this study proposed new combined technique of statistical filter and machine learning preprocessing is used. Furthermore, statistical methods are utilized to generate models, resulting in poor prediction performance. Also, benchmark datasets are not employed in the literature for model evaluation, resulting in a poor representation of the actual visual representation of data. Without benchmark datasets, it is impossible to compare different models fairly. An intelligent model can be utilized to relieve current issues and deliver more accurate churn prediction. Keywords: Customer churn, Data Acquisition, Exploratory Data Analytics, Feature selecting technique, Filter statistical technique, Machine learning.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"123 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139639602","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 Proposed Hybrid Model for Cost Management of Agility Smart Supply Chains Using Nanotechnology- Case Study","authors":"Fatma Elzhraa Elsayed Rady, Samir Aboul Fotouh Saleh, Mohamed Hussein Elshafie","doi":"10.56830/ijams01202403","DOIUrl":"https://doi.org/10.56830/ijams01202403","url":null,"abstract":"Purpose – The purpose of this paper is to present a proposed hybrid model for managing the cost of agility smart supply chains using Nanotechnology. Methodology – The paper concentrates on a case study of the Egyptian Electric Cables company related to the new implementation of Nanotechnology in Egypt’s industrial sector. The data was collected through interviews with company officials specializing in Nanotechnology since 2022. The paper constructs a model for managing the cost of an agile smart supply chain using the Fuzzy Model. The methodology involves defining specific capabilities and attributes, establishing linguistic scales for performance evaluation, and computing fuzzy performance indices. These indices aim to quantify the performance of agile attributes and capabilities within the context of Nanotechnology’s application in smart supply chains, culminating in an overall Fuzzy Performance Index. Findings – The Egyptian Electric Cables company’s utilization of Nanotechnology within their agile smart supply chain demonstrates remarkable effectiveness, as indicated by the fuzzy performance index values. Their success appears in adeptly managing various factors: flexibility, allowing adaptability to market demands and diverse product ranges; responsiveness, ensuring strong supplier relationships and swift adjustments to market fluctuations; competence, exhibited through effective collaboration, product quality, and skilled workforce development; cost management, focusing on controlling expenses throughout the sourcing, manufacturing, and delivery processes; and performance, emphasizing efficiency, increased output, and resource optimization. These practical results prove the company’s success in integrating Nanotechnology to efficiently manage costs within its agile smart supply chain model. Originality – It is believed that there is no study to date examining the effect of using Nanotechnology on the cost management of agility smart supply chains. This paper contributes to the limited literature on Nanotechnology and cost management of agility smart supply chain. It develops a fuzzy model that integrates Nanotechnology within the scope of capabilities (Flexibility, Responsiveness, Competence, Cost, and performance) in sourcing, manufacturing, and delivery within the agile smart supply chain, the construction of this fuzzy model was guided by the researchers’ creation of the suggested hybrid model for agile smart supply chains, integrating Nanotechnology and leveraging advanced technologies. Keywords: Nanotechnology, Cost Management, Nano Supply Chains, Agility Supply Chains, Smart Supply Chains, Value Chains, RFID, 3D printing.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"47 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139634892","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 Extent to Which Industrial Companies in Aqaba Apply Budgetary Estimates As A Tool For Planning And Control","authors":"Farouq Ahmad Alazzam","doi":"10.56830/ijams01202401","DOIUrl":"https://doi.org/10.56830/ijams01202401","url":null,"abstract":"The research aims to study The Extent to Which Industrial Companies in Aqaba Apply Budgetary Estimates As A Tool For Planning And Control, The study utilized a descriptive-analytical methodology, where the primary data collected from the sample individuals will be described and analyzed. The study will employ appropriate statistical methods such as the mean, t-test, and standard deviation. The SPSS system was employed for data analysis, where A random sample of industrial companies was selected, and questionnaires were distributed to department heads, financial managers, cost accountants, and administrative accountants. finally, the research provided many results, such as: (a) Industrial companies’ managements in Aqaba city recognize the importance of applying budgeting in the planning and control process, with a rate of 78%. The highest awareness is related to the control and regularity of cash flows, while the lowest awareness pertains to the budget as an organized means to communicate plans at all management levels. (b) Industrial companies in Aqaba city adhere to the principle of flexibility in preparing budget estimates, with a rate of 68%. The highest score is associated with considering the budget as an ongoing process that always spans 12 months. Conversely, the lowest adherence is observed in adjusting budget figures based on changing circumstances. Keywords: Planning And Control – Industrial Companies – Aqaba","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"91 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139639631","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":"Capitalization of Professional Players’ Contracts and Income Statement: The Case of Egyptian Clubs","authors":"Aly Bayoume Aly Ahmed","doi":"10.56830/ijams04202304","DOIUrl":"https://doi.org/10.56830/ijams04202304","url":null,"abstract":"The main objective of the research is the reflection of the determinants of capitalization of professional players contracts on the income statement in sports clubs. The research methodology depends on the use of the content analysis method, in which the researcher relied on analyzing the actual data contained in the financial statements and the supplementary clarifications for the Ismaili Club during the period (from 2011 to 2020), as well as Analysis of the book value of the cost of contracts for professional players registered in the records and accounting books and the book value of the value of dispensing players for the number (206) players who are the sample members during the period from 2016 to 2020. Professionals and the information content of the income statement the study also found a positive and significant relationship between the accounting measurement methods for professional players contracts and the information content of the income statement. Issuance of an Egyptian regulatory standard to determine the mechanism of disclosure Show, display and measure contracts for professional players.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117263193","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":"Developing A Sustainable Balanced Scorecard (SBSC) Model by Integrating EESG (Economic, Environmental, Social, and Governance) Performance Indicators for Private Hospitals in Egypt","authors":"Mona Gohary A.Mohsen","doi":"10.56830/ijams04202306","DOIUrl":"https://doi.org/10.56830/ijams04202306","url":null,"abstract":"This study constructs a model for Sustainable Balanced Scorecard (SBSC) by identifying the critical indicators from eight perspectives (Finance, Internal Business Process, Customer/Patient, Learning and Growth, Economic, Environmental, Social, and Governance). Moreover, in this study, a structural evaluation approach is presented to link the important SBSC indicators to a strategy map for private hospitals in Egypt. The most important metrics for measuring hospital performance are compiled from relevant literature and evaluated by a panel of experts in accordance with the eight SBSC perspectives. Then, using the DEMATEL (Decision-Making Trial and Evaluation Laboratory) approach, a tool to analyze multiple criteria, the study ascertains the causal connections among the indicators, pinpoints the crucial core and deciding factors, and creates a visual strategy map with logical connections to boost hospital performance. To assess sustainable performance of private hospitals, 49 metrics were chosen based on the perspectives of the SBSC. Also, the study reveals that ‘‘Governance Control Activities’’, ‘‘Governance Financial Activities’’, ‘‘Non-compliance with laws and regulations’’, “Return on Investment”, “% of Revenue from repeat business “, “Net Promoter Score (NPS)”, and “Patient Complaints”, are the most essential evaluation indicators for private hospitals’ performance. The strategy map results demonstrate a clear road map to assist hospital leaders in ranking performance metrics and focusing on strategy-related actions for the essential indicators, where they could more effectively direct their limited resources toward areas that need the most improvement.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"531 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123455204","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 Cloud Computing and Accounting Practices : A Review of Artifice Intelligence Perspective","authors":"Maged M. Albaz, Hammoud K. Alazmi, Ahmed Z. Metwaly","doi":"10.56830/ijams04202302","DOIUrl":"https://doi.org/10.56830/ijams04202302","url":null,"abstract":"Cloud computing is revolutionizing the way businesses operate in the digital age. This technology allows businesses to store, process, and analyze data from multiple sources and locations, resulting in improved efficiency and cost savings. However, while leveraging this technology has significant advantages, accounting professionals must understand the implications for their operations to ensure accuracy and compliance. This paper explores the impact of cloud computing on accounting practices, including the precision of calculations, financial accounting of services used, verification of internal controls, compliance, and cyber security considerations. Understanding the implications of cloud-based systems is essential for businesses to ensure accounting accuracy and maintain compliance with laws and regulations in the digital age.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117003145","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 Big Data in Transforming the Natureof Accounting System","authors":"Doaa Fathy","doi":"10.56830/ijams04202305","DOIUrl":"https://doi.org/10.56830/ijams04202305","url":null,"abstract":"Recent changes in technology introduced by the advent of the 21st century have drastically transformed the face of accounting in recent time from its analogue nature into a digitalized package. These technological advancements have modernized accounting systems and packages which created opportunity for accounting tasks to be performed in an easier, faster, and efficient manner. By the virtue of these technological developments, the concept of big-data was discussed. This research focused on evaluating the impact of the big data concept in shifting the norms of the financial accounting and reporting. This research reveals amongst others the weaknesses of the current accounting conceptual framework to ascertain the relevance of the recent advancements in accounting packages and software. The design of the research is based on providing literature review of the history by undertaking a relatively holistic view of the big datainfluence on financial accounting and reporting system.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"33 2-3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123462725","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}