AJAR Asian Journal of Accounting Research最新文献

{"title":"Development of Organisational Resilience within SMEs through Implementation of Strategic Thinking","authors":"Hari Krishnan Andi","doi":"10.22158/jar.v6n2p1","DOIUrl":"https://doi.org/10.22158/jar.v6n2p1","url":null,"abstract":"The focus of entrepreneurial, strategic and managerial concerns regarding the ensuring of survivability and achievement of successful competitive leverage within, primarily, the turbulent international commercial and business environments, has become concentrated on the development of organisational resilience to withstand the pernicious implications imparted by business discourses by situational complications. The recurrent global financial crises, trigger by divergent and multiplicity of factors, have impinged upon the survivability of business organisations of differential demeanours. The corresponding research endeavour has been oriented towards evaluation of development of constructive response based strategic policies of such SMEs from the organisational resilience angle through determination of the implications of strategic planning and thinking processes which could be employed by such business entities to foment crisis management capacities at the functional and operational domains. Specific research effort has been utilised to demonstrate the characteristics and constituents of the concept of organisational resilience and the influence of strategic management doctrines on such conceptual disciplines. The focal point of the research has been to assessment the empirical evidence regarding achievement of required degrees of organisational resilience, especially by the SMEs. The research undertaking has been cognisant equitably about the inherent deficiencies of SMEs and has involved considerable academic rigour regarding analysis of the prospects of latent opportunities within crisis situations which could be achieved through proficiencies of strategic planning and implementation of the same. The utility of the conducted research has been envisioned as outlining strategic features through which SMEs could ensure organisational resilience-based survivability.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"109 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76430543","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":"Investigating the conditions under which internal auditing is carried out in selected local governments in the Central Region of Ghana","authors":"A. Aikins, J. Mensah, A. Kumi-Kyereme","doi":"10.1108/ajar-10-2021-0186","DOIUrl":"https://doi.org/10.1108/ajar-10-2021-0186","url":null,"abstract":"PurposeInternal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies to fulfil their responsibilities efficiently and effectively. Using Internal Control-Integrated Framework, this paper investigates the conditions under which internal auditing is carried out in four selected local governments in the Central Region of Ghana.Design/methodology/approachBased on interpretivism and qualitative approach, purposive sampling technique was used to select 14 key informants at various levels of governance for primary data by the use of key informant interview guide. The data were analysed using pattern matching and content analysis based on themes.FindingsThe findings of the study indicate that internal auditors faced unfavourable conditions including intimidation, threats and administrative interference in the course of performing their duties.Research limitations/implicationsThis paper is based on qualitative data from four selected local governments in the Central Region of Ghana. Hence these findings are specific to the local governments, internal auditors and management bodies in the country to benefit from them. The implication of the findings is closely related to the efforts to realise the ultimate goal of the recent government reforms and the need for further reforms to enhance independence, objectivity, effectiveness and efficiency.Practical implicationsThis study helps management of local governments in finding out conditions under which internal auditing operates. This helps to enhance favourable conditions and minimise the unfavourable conditions for the purpose of efficient and effective utilisation of resources towards improvement of service delivery of local government system to meet the needs of the people.Social implicationsThe study contributes to the understanding and application of Internal Control-Integrated Framework to local government system in the Central Region. It also uses the agency theory to explain the conditions under which internal auditing is carried out in the selected local government institutions.Originality/valueThis study provides new insight into the conditions of carrying out internal auditing in local governments and raises awareness of stakeholders on the need to enhance service delivery to the people. It also introduces a novel idea of placing all internal auditors under a newly established Internal Audit Class to advance independence and objectivity.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42957004","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":"Research on the Allocation Efficiency of Compulsory Education Resources in Chongqing from the Perspective of Space","authors":"Yu Wang","doi":"10.22158/jar.v6n1p17","DOIUrl":"https://doi.org/10.22158/jar.v6n1p17","url":null,"abstract":"This paper makes full use of the related research methods of spatial econometrics and envelope analysis to conduct in-depth analysis and research on the efficiency of the allocation of compulsory education resources in Chongqing. The influence of social and economic development, the scale of compulsory education and the distribution of urban and rural population on the allocation efficiency of compulsory education resources in Chongqing and its degree of influence. The analysis and research results show that: the overall level of the allocation efficiency of compulsory education resources in Chongqing is low, and it shows a gradual downward trend; the allocation of compulsory education resources in Chongqing is unbalanced within the region; the allocation efficiency of compulsory education resources in Chongqing has a significant positive spatial correlation; the districts (counties) of the same type of compulsory education resource allocation show obvious spatial aggregation characteristics, and the aggregation area is getting larger and larger; the spatial dependence and spatial spillover effect of the allocation efficiency of compulsory education resources in Chongqing is also very significant.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84286245","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":"Audit expectation gap: a comprehensive literature review","authors":"A. G. Deepal, A. Jayamaha","doi":"10.1108/ajar-10-2021-0202","DOIUrl":"https://doi.org/10.1108/ajar-10-2021-0202","url":null,"abstract":"PurposeThis paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.Design/methodology/approachA broad search of the literature was conducted using a few AEG related keywords in the Google Scholar search engine and two databases of Scopus and Emerald from 1974 to 2021. Only the articles published in reputable journals concerning the AEG were selected after applying some selection criteria.FindingsThe concept of AEG is a multidimensional concept. Different causes for the AEG were identified, and several strategies were summarized into major promising strategies for narrowing it. It was found that the AEG cannot be eradicated entirely from society.Practical implicationsThis review of the literature will be of interest to auditors, financial statement users, regulatory agencies, and policymakers, among other parties. Further, this AEG synthesis may be useful in understanding misperceptions and determining how they differ across diverse stakeholders.Originality/valueThere is a dearth of literature review studies incorporating all the facets of AEG. Hence, this study incorporates all those facets, namely research methods and instruments and dimensions used along with causes and mechanisms to narrow down the AEG while addressing the gaps and highlighting the themes for future research. Finally, a fresh, yet more straightforward definition was generated as a result of the comprehensive review of the literature, adding novelty to the extant literature.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46961867","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":"Behavioral biases in trade credit policy: does it matter for financial performance?","authors":"Umer Farooq, M. Tabash, Ahmed Abousamak, Samar Habib","doi":"10.1108/ajar-10-2021-0179","DOIUrl":"https://doi.org/10.1108/ajar-10-2021-0179","url":null,"abstract":"PurposeCorporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can impart its dynamic role in achieving financial efficiency. Therefore, the current analysis aims to assess the role of herding behavior in determining the trade credit policies of corporate firms and its relevant effect on corporate financial performance.Design/methodology/approachFor this purpose, the financial data of 13089 nonfinancial sector firms from 50 countries are employed and the dynamic generalized method of moments (GMM) model to estimate the regression is applied.FindingsThe empirical findings first reveal that corporate firms actively mimic their peer firms regarding trade credit policies. However, this mimicking behavior hampers the financial performance due to noncompatibility with peers’ trade credit policies. Peer firms often develop such trade credit policies that are not applicable to corporate firms.Practical implicationsMainly, the findings of the study suggest two implications. First, it highlights the peer effect in terms of trade credit patterns. Second, it elaborates an adverse effect regarding financial performance due to herding of peers’ trade credit policies.Originality/valueThis study adds new thoughts regarding herding behavior in terms of trade credit policy and its possible consequences for corporate financial performance. No study explores such a relationship.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47096840","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":"Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies?","authors":"Antonius Herusetya, M. Suryadinata","doi":"10.1108/ajar-10-2021-0188","DOIUrl":"https://doi.org/10.1108/ajar-10-2021-0188","url":null,"abstract":"PurposeThe study aims to provide new evidence on the relationship between the board of commissioners (BOCs) and audit committee (AC) as a primary corporate governance structure toward business strategy typologies.Design/methodology/approachThe authors use logistic regression analyses with a sample of industrial companies listed on the Indonesia Stock Exchange from 2012–2018. Data of the BOC and AC are hand-collected from the annual reports and analyzed using the content analysis.FindingsThe study finds evidence that the effectiveness of the BOC is more likely to have a positive association with the prospector strategies. The authors also find that the AC's effectiveness is more likely to associate negatively with prospector strategies. As the board monitoring system, the findings appear to disclose that the BOC and ACs following the prospector strategies are more likely to focus on achieving the entity's strategy than monitoring financial reporting and internal control functions compared with the defender strategies.Practical implicationsThe results have significant practical implications to help explain that despite the corporate governance mechanisms that are likely to exist, prospectors are still likely to have weaker internal control and less likely to remediate material weaknesses (MWs) than defenders due to their specific business strategy related attributes.Originality/valueThe study extends the studies on the corporate governance mechanism using the BOC and the AC's roles in business strategy setting from the strategic management literature using Miles and Snow's (1978; 2003) framework.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48390638","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":"Research on Social Protection Mechanism of China’s New Urbanization Development","authors":"Zhai Haomiao, Li Haili, Zhou Meng","doi":"10.22158/jar.v6n1p9","DOIUrl":"https://doi.org/10.22158/jar.v6n1p9","url":null,"abstract":"New urbanization is different from urbanization in the traditional sense of “concentration”, “decentralization” and “over Urbanization”. It is a historical reflection on the development theory of world urbanization. It emphasizes people-oriented, new industrialization as the driving force, overall consideration as the principle, harmonious society as the direction, and comprehensive, coordinated, harmonious and sustainable development as the characteristics, Promote urban modernization, urban clustering, urban ecology and rural urbanization, comprehensively improve the quality and level of urbanization, and take the path of scientific development, intensive and efficient, perfect functions, environment-friendly, social harmony, distinctive personality, integration of urban and rural areas, and coordinated development of large, medium and small cities and towns. To solve various economic and social problems after entering rapid urbanization, we must be “problem-oriented”, accurately grasp the current situation of China’s urbanization development from a global perspective and a multidisciplinary theoretical perspective, fully learn from some successful practices of inclusive development in the process of urbanization development and urban transformation at home and abroad, summarize and sort out experiences and lessons, and choose a new urbanization path suitable for China's national conditions, Build China’s new urbanization inclusive development strategy to provide theoretical basis, practical model and decision-making reference for the party and the state.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"77 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83872925","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":"Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories","authors":"Riyan Harbi Valdiansyah, E. Murwaningsari","doi":"10.1108/ajar-08-2021-0134","DOIUrl":"https://doi.org/10.1108/ajar-08-2021-0134","url":null,"abstract":"PurposeDiscretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management and vice versa. High-quality financial reports (especially earnings quality) are expected to help investors and potential investors to make decisions. This study analyses the factors that affect earnings quality, such as pre-managed earnings, liquidity and efficiency. Furthermore, the authors identify the moderating effect of the governance mechanisms proxied by the proportion of independent commissioners in conventional commercial banks listed on the Indonesia Stock Exchange.Design/methodology/approachThis study uses 226 banking data in the pre-corona crisis period 2013 until 2019. The data were analyzed using EViews 10 for hypothesis and MS Excel for a differential test.FindingsThe results show that pre-managed earnings, liquidity and efficiency affect earnings quality. The governance mechanisms can moderate liquidity and efficiency on earnings quality, while pre-managed earnings cannot be moderated. The different bank categories (BUKU) of earnings management mechanisms are shown for each BUKU (BUKU 1, 3 and 4 perform earnings management by increasing earnings, BUKU 2 lowering earnings). Another thing is information on the earnings quality between BUKU 2 with BUKU 3 and BUKU 4 because of differences in capital and bank operating coverage regulations.Research limitations/implicationsFurther research expects to analyze the factors affecting banking earnings quality concerning applying IFRS 9 (PSAK 71) in Indonesia. Future researchers expect to apply mixed methods to verify the financial statement data and provide comprehensive discussion and genuine insight from their study. Future research requires more samples from companies or an international scale (cross country) to obtain maximum results and be generally accepted.Practical implicationsThis study implies that managers should have more control over pre-managed earnings and bank liquidity as manager's incentive to do earnings smoothing. Managers should also pay attention to cost-efficiency and effective implementation of governance mechanisms to maximize earnings quality. This study also implies that policymakers can encourage commercial banks to apply more prudential principles in terms of a reserve for failed loans to minimize earnings management in banking.Originality/valueThe significance of this study revealed in the discussion of the difference test between bank core capital categories (BUKU) and its relation to earnings quality.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46981957","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":"Research on the Reform Path of Professional Title System of Human Resource Management in the New Era","authors":"Gao Fuxia, Ye Xinyi, Xu Xinpeng","doi":"10.22158/jar.v6n1p1","DOIUrl":"https://doi.org/10.22158/jar.v6n1p1","url":null,"abstract":"Human resource management professionals are an important part of professional and technical personnel, and an important force to promote the high-quality development of social economy. Strengthening human resources management reform of professional title system, implement the central personnel work, such as the embodiment of the important conference spirit, to speed up the human resource service industry plays an important role in promoting the healthy development and the inevitable requirement of unit of choose and employ persons, promote efficiency of management of human resources, enhance human resource management professional sense of belonging. However, a new era of human resources management system of professional title reform faces four big problems: 1) evaluation standard is not scientific, 2) the single evaluation way suits inadequate, 3) the inefficiency of streamlining administration, delegating powers, improving regulation, and 4) strengthening services, weak publicity. So this article suggested from four aspects, to construct scientific and effective reform path of professional title system of human resource management: 1) establish scientific evaluation standards, 2) innovative judging methods, 3) improve the level of review management services, and 4) increase publicity.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"302 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85387237","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":"Product innovation, firm performance and moderating role of technology capabilities","authors":"Dian Agustia, Sendy Dwi Haryanto, Y. Permatasari, Putu Nidia Midiantari","doi":"10.1108/ajar-12-2021-0266","DOIUrl":"https://doi.org/10.1108/ajar-12-2021-0266","url":null,"abstract":"PurposeThis research aims to provide evidence that firms that create product innovations (PROINVs) can improve the performance of firms in Indonesia. And then this research also provides evidence that firms with high technological capabilities can moderate the impact of PROINV on firm performance in Indonesia.Design/methodology/approachBased on the firm that disclosure research and development expenditures, the number of samples in this study is 261 annual reports for the period 2015–2020. Researchers used an estimate of Moderation Regression Analysis (MRA) with STATA 14.0.FindingsThe results showed that PROINV significantly affected firm performance, while technology capabilities (TECHCAP) did not. Then TECHCAP can moderate the impact of PROINV on the performance firm. This research showed that TECHCAP are pure moderation, whereas TECHCAP can weaken the impact of PROINV on firm performance.Research limitations/implicationsThis research can provide empirical results that firms in Indonesia must adapt to meet the needs of society in creating PROINVs and technological innovations to maintain a sustainable national economy. And then, this research provides the understanding that high TECHCAP can create sustainable PROINVs that can affect firm performance.Originality/valueThe novelty in this study researchers added variable moderation of technological capabilities to the model of the effect of PROINV on firm performance. A firm with high technological capabilities will be balanced with good research and development activities to create a long-term and sustainable firm orientation.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45334116","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}