International Journal of Academic Research in Accounting, Finance and Management Sciences最新文献_第5页

The Determinants of Environment Disclosures of Public Listed Firms in Malaysia 马来西亚上市公司披露环境信息的决定因素

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-10-18 DOI: 10.6007/ijarafms/v13-i3/18853

Mohd Waliuddin Mohd Razali, Samuel Tu Ching Lee, Sharifah Sabrina Syed Ali, Josephine Yau Tan Hwang, Damien Lee Iung Yau

{"title":"The Determinants of Environment Disclosures of Public Listed Firms in Malaysia","authors":"Mohd Waliuddin Mohd Razali, Samuel Tu Ching Lee, Sharifah Sabrina Syed Ali, Josephine Yau Tan Hwang, Damien Lee Iung Yau","doi":"10.6007/ijarafms/v13-i3/18853","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/18853","url":null,"abstract":"Teaching and learning utilizing electronic resources has become more prominent. The implementation of online learning in accounting has had an impact and created challenges for students and teachers alike. The purpose of this systematic literature review is to identify the impact and challenges faced by them in implementing online learning of accounting. Surveys on articles were conducted between 2017-2021 using three databases namely ERIC, Mendeley and Scopus. The findings show that online learning had no negative impact on teachers and only shows positive impact in the easy delivery of lessons by teachers. Technology makes the learning process orderly. Positive impact was noted among students too, in terms of improvement in the achievement of the subject and a positive attitude towards it. The negative impact of online learning implementation is that there are students who are stressed because they are less interested in using different learning approaches which slates towards traditional methods. Among the challenges in the implementation of online learning of accounting by students are the lack of technological devices as well as limited access to computers and the internet. While the challenge for teachers lies in the lack of knowledge and skills in executing online learning. Various programmes or workshops need to be designed to enhance skills and improve confidence while implementing online learning of accounting among teachers and students.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139317208","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: 0

Analyzing the Principles of Taawun in Contributing to Socio Economic Objectives by Malaysian Takaful Operator 分析马来西亚回教保险经营者实现社会经济目标的原则

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-10-18 DOI: 10.6007/ijarafms/v13-i3/18859

Noor Aimi Mohamad Puad, Khairul Anuar Ahmad, Wan Shahdila Shah Shahar, Anis Nadhirah Nor Mukshar

{"title":"Analyzing the Principles of Taawun in Contributing to Socio Economic Objectives by Malaysian Takaful Operator","authors":"Noor Aimi Mohamad Puad, Khairul Anuar Ahmad, Wan Shahdila Shah Shahar, Anis Nadhirah Nor Mukshar","doi":"10.6007/ijarafms/v13-i3/18859","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/18859","url":null,"abstract":"Ta’awun is one of the underlying principles for Takaful. This concept of ta’awun means helping each other so as not to act immoral and violate the commands of religion, and the command of God. Ta’awun plays an important role in differentiating the operations Malaysian takaful businesses with conventional counterpart. However, previous study indicated that awareness of consumers on the Takaful concept is still low and resulted to less than 50% of Malaysians as a whole have access to takaful. The main purpose of this study is to analyse the implementation of ta’awun Malaysian Takaful Operators in contribution to socio-economic objectives. In order to achieve the objective of the study, ten respondents from eight Takaful Operators were interviewed via semi-structured interview. The objectives of the study are in line with the Value based Intermediaries Takaful (VBIT) framework, which was created to provide inclusive protection for disadvantaged or underserved societal sectors and to solve key socioeconomic challenges. Main finding will highlight on the contributions of Malaysian Takaful Operators to the socio-economic objective based on ta’awun concept.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139317681","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: 0

Consideration of Significant Audit Matters: An Evaluation 审议重大审计事项：评估

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-10-18 DOI: 10.6007/ijarafms/v13-i3/18928

Muthyaah Mohd Jamil, Muslimah Mohd Jamil

引用次数: 0

Bond Fund Versus Islam Bond Fund: A Comparison of the Performance of Fixed Income Funds in Malaysia 债券基金与伊斯兰债券基金：马来西亚固定收益基金业绩比较

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-10-15 DOI: 10.6007/ijarafms/v13-i3/18903

A. Shari, Mohd Zulkarnain Bahrun

引用次数: 0

How Does Emotional Intelligence Influence Job Performance? A Case Study Among Sales Personnel in Central Region of Malaysia 情商如何影响工作绩效？马来西亚中部地区销售人员案例研究

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-10-13 DOI: 10.6007/ijarafms/v13-i3/18617

Ng Yean Peng, Shah Rollah Abdul Wahab, Muhammad Huzaifah Adam, R. Shaari, Irza Hanie Abu Samah, Dongsu Yoo

{"title":"How Does Emotional Intelligence Influence Job Performance? A Case Study Among Sales Personnel in Central Region of Malaysia","authors":"Ng Yean Peng, Shah Rollah Abdul Wahab, Muhammad Huzaifah Adam, R. Shaari, Irza Hanie Abu Samah, Dongsu Yoo","doi":"10.6007/ijarafms/v13-i3/18617","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/18617","url":null,"abstract":"The purpose of this study is to determine the relationship between emotional intelligence and job performance among sales personnel in sports retail companies. This is a quantitative study in which questionnaires being distributed to respondents. A total of 144 responses were collected from sales personnel of sports retail companies in the Central Region of Malaysia. Emotional intelligence was measured using Wong and Law’s Emotional Intelligence Scale consisted of 16 items and job performance was measured using the Individual Work Performance Questionnaire consisted of 18 items. Data were analysed using descriptive analysis by SPSS statistical software version 23 and structural equation modelling by Smart PLS version 4.0.9.5. Results indicated that there was a significant positive and moderate relationship between emotional intelligence and employee job performance. This implies that emotional intelligence is closely related to employee job performance, and emotional intelligence has an important impact on job performance. A few recommendations were suggested that are organization can maintain the high level of transformational leadership by initiating an emotional intelligence training program for the sale personnel. Suggestions were also provided for future research including collecting data from different job levels about the studied variables.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139319819","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: 0

Internal Corporate Governance Mechanism and Credit Spreads: Evidence for the Bond Market in China 内部公司治理机制与信用利差：中国债券市场的证据

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-10-12 DOI: 10.6007/ijarafms/v13-i3/18927

Weijing Kang, A. Zulkafli, Md Aslam Mia

{"title":"Internal Corporate Governance Mechanism and Credit Spreads: Evidence for the Bond Market in China","authors":"Weijing Kang, A. Zulkafli, Md Aslam Mia","doi":"10.6007/ijarafms/v13-i3/18927","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/18927","url":null,"abstract":": With the incidents of corporate bond defaults continually emerging, the role of internal corporate governance in bond market has received more attention. In the research, 3265 corporate bonds issued by A-share listed companies in China from 2011 to 2020 are as research object and the dynamic panel one-step system Generalized Method of Moments is adopted to estimate the impact of four types of internal corporate governance mechanism on the credit spreads of corporate bonds. Regarding ownership structure, ownership concentration and state-owned enterprises have significantly negative relationship with credit spreads of corporate bonds. Concerning board governance, board size and CEO duality have significantly positive relationship with credit spreads, but the percentage of independent directors has opposite situation. Executive monetary compensation and information disclosure quality are significantly negative associated with bond credit spreads. The findings not only enrich the economic consequences of internal corporate governance mechanism and the factors affecting the cost of bond financing, but also provide implications for investors, firms and regulators in bond market and promote sustainable development of bond markets in China.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"90 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320048","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: 0

The Adoption of Accounting Base in External Shariah Audit Report 外部伊斯兰教法审计报告中采用的会计基础

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-26 DOI: 10.6007/ijarafms/v13-i3/19069

Mundzir Zamri, Muhammad Arif Fadilah Ishak, Muhammad Haziq Hassan

{"title":"The Adoption of Accounting Base in External Shariah Audit Report","authors":"Mundzir Zamri, Muhammad Arif Fadilah Ishak, Muhammad Haziq Hassan","doi":"10.6007/ijarafms/v13-i3/19069","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19069","url":null,"abstract":"Shariah compliance is the industry's core value proposition and the cornerstone of the worldwide Islamic financial sector. To ensure compliance and uphold the legitimacy of Islamic finance among stakeholders, a number of efforts are being implemented in various countries. One such approach that offers greater independence than others in providing Shariah assurance is external Shariah audit. External Shariah auditors of IFIs carry out financial audit tests in addition to testing for adherence to the Shariah Advisory Council's (SAC) norms and regulations for Islamic Financial Institutions (IFIs). The Malaysian Accounting Standards Board (MASB) anticipates creating unique standards for Malaysian IFI in the future. This study aim to examine the need of adoption accounting base in external Shariah audit report. This study is a conceptual paper which base on the discussion of literature review and library research. The research offers practical implication to authority body in accounting to formulate special accounting standard for external Shariah audit report among IFI.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"146 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335874","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: 0

Challenges to the Application of the Role of Judges in Mediation of Recovering State Financial Losses in Indonesia 印度尼西亚在调解国家财政损失中发挥法官作用所面临的挑战

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-25 DOI: 10.6007/ijarafms/v13-i3/19366

Achmad Yani, Muhammad Febriansyah, Ismail Yusuf, Aguswanti Lahamid

引用次数: 0

Exploratory Factor Analysis (EFA) And Reliability Analysis of Financial Well-being Instrument Among Trainee Teachers 见习教师财务福利问卷的探索性因子分析（EFA）和可靠性分析

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-25 DOI: 10.6007/ijarafms/v13-i3/19070

Niknoralhuda Nikmohamad, S. Sahid*, Mohd Izwan Mahmud, Norzaini Azman

{"title":"Exploratory Factor Analysis (EFA) And Reliability Analysis of Financial Well-being Instrument Among Trainee Teachers","authors":"Niknoralhuda Nikmohamad, S. Sahid*, Mohd Izwan Mahmud, Norzaini Azman","doi":"10.6007/ijarafms/v13-i3/19070","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19070","url":null,"abstract":"Financial Well-Being (FWB) of a person leads to a prosperous and happy life. Financial problems such as bankruptcy become an obstacle to the achievement of the desire to achieve FWB. Nevertheless, as per past literature with respect to FWB, financial problems with high indebtedness are among the youth. Therefore, Exploratory Factor Analysis (EFA) was employed in this study to test the validity and reliability of instruments that can measure FWB. To establish reliable measurements with regard to the FWB construct, this paper utilised a cross-sectional research methodology. The items were adapted as well as modified to fit the needs of this study. A structured questionnaire was used to collect data from 100 randomly chosen young people from the Institute of Teacher Education (IPG). The study then used Statistical Package for the Social Science (IBM-SPSS) version 22.0 to perform EFA. Initially, a total of 19 items were created to measure the FWB construct. Nonetheless, after completing the EFA technique, this research discovered that all 19 items with factor loadings more than the threshold of .60 were kept and declared fit for measuring the FWB construct. This investigation evaluated the parameters used to calculate FWB. As a result, this instrument is helpful to Malaysian universities or institutions responsible for training teachers by testing their FWB before graduation. This study presents that this measuring tool has construct validity and reliability that can be used for research purposes to measure the FWB of youth among trainee teachers.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"2014 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139336364","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: 0

The Role of Organizational Culture on the Relationship between Knowledge Management and Employee Performance in Jordan 约旦组织文化对知识管理与员工绩效之间关系的作用

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-24 DOI: 10.6007/ijarafms/v13-i3/19389

Dr. Khalid Thaher Amayreh

{"title":"The Role of Organizational Culture on the Relationship between Knowledge Management and Employee Performance in Jordan","authors":"Dr. Khalid Thaher Amayreh","doi":"10.6007/ijarafms/v13-i3/19389","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19389","url":null,"abstract":"This article explores the critical role of organizational culture in shaping the relationship between knowledge management and employee performance in Jordan. It looks at how these elements interact to affect organizational success and provides advice on how businesses can use their cultures to strengthen knowledge management procedures and eventually boost worker productivity. This study uses a cross-sectional survey methodology and a quantitative research design. Utilizing both stratified and random selection methods, the sample was chosen. A questionnaire survey was used to collect data for the investigation. There were 370 survey forms handed out, and 266 valid replies were gathered and used in the research. Statistical software called Smart PLS (4.0) was used to evaluate the data that had been gathered. The findings from the study revealed a positive relationship between knowledge management and employee performance. It further highlights the importance of an effective knowledge acquisition, sharing, storage, and application processes. Organizations that invest in knowledge management systems and provide adequate resources for knowledge sharing and learning enable employees to access and apply relevant knowledge, leading to improved job satisfaction, problem-solving abilities, and innovation. Likewise, the moderating role of organizational culture indicates that a strong and supportive culture enhances the impact of knowledge management on employee performance.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139336766","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: 0