International Journal of Academic Research in Accounting, Finance and Management Sciences最新文献_第6页

Technological Innovation and Financial Performance of Small-Scale Tea Industry in Kenya 肯尼亚小规模茶业的技术创新与财务绩效

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-24 DOI: 10.6007/ijarafms/v13-i3/18616

Vicky Obanyi Mobegi, Tabitha Nasieku, Samuel Obino Mokaya, Bichanga Walter Okibo

{"title":"Technological Innovation and Financial Performance of Small-Scale Tea Industry in Kenya","authors":"Vicky Obanyi Mobegi, Tabitha Nasieku, Samuel Obino Mokaya, Bichanga Walter Okibo","doi":"10.6007/ijarafms/v13-i3/18616","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/18616","url":null,"abstract":"The Agricultural sector in Kenya has been facing the challenge of increased costs as a result of outdated technology. In an attempt to reduce its costs, the tea sector has invested heavily in technology. The purpose of this study was to establish the effect of technological innovation investment on financial performance of small-scale tea industry in Kenya. The study variable was investment on fermentation innovation on the financial performance of small-scale tea firms in Kenya. This study was anchored on; Schumpeterian Theory on Innovations, Efficiency Theory, Technology Acceptance Model and Theory of Innovation Diffusion. The targeted population was 66 small scale tea factories. Secondary data for a period of 5 years was used for analysis using a panel regression model. Person correlation results indicated that investment on investment technological innovations, are positively and significantly associated with financial performance of small-scale tea industry. Innovations affect the financial performance of small-scale tea firms. The study recommends the management can consider acquiring more fermentation machinery and modern machinery that can be cost effective.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135927056","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 Influence of Board Characteristics on Integrated Reporting Disclosure among Public Listed Companies in Malaysia 马来西亚上市公司董事会特征对综合报告披露的影响

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-24 DOI: 10.6007/ijarafms/v13-i3/17928

Kee Hook Wong, Hartini Jaafar, Liing Sing Ling

{"title":"The Influence of Board Characteristics on Integrated Reporting Disclosure among Public Listed Companies in Malaysia","authors":"Kee Hook Wong, Hartini Jaafar, Liing Sing Ling","doi":"10.6007/ijarafms/v13-i3/17928","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/17928","url":null,"abstract":"This study aims to examine the influence of the board characteristics (board size, board independence, board gender diversity, the average age of board members, and board activity level) on the extent of integrated reporting of the Public Listed Companies (PLCs) with the control for the effect of corporate characteristics (corporate size, financial performance, and leverage). The sample of this study consists of 99 corporate-year observations from 33 companies of the top 100 PLCs. Data was collected from integrated annual reports of the sample companies, which adopted integrated reporting from 2019 to 2021. The findings reveal that the average disclosure rate of integrated reports was 71%. Although board size, board independence, board gender diversity, the average age of board members, board activity level, and corporate size do not exhibit a statistically significant influence on the extent of integrated reporting, the study emphasized the significance of control variables, as financial performance and leverage showed significant negative relationships with the extent of integrated reporting. The findings offer valuable insights for PLCs and stakeholders seeking to enhance their understanding of the determinants of integrated reporting and enable them to make well-considered decisions and improve corporate transparency.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"312 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135926921","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

Exploring the Link Between Job Stress and Performance: Identifying the Root Causes 探索工作压力与绩效之间的联系：找出根源

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-23 DOI: 10.6007/ijarafms/v13-i3/19073

Anita Jamil, Rahayu Mohd Sehat, Yang Chik Johari, Enylina Nordin, Wan Shafizah Hussein, Hanafiah Hasin

{"title":"Exploring the Link Between Job Stress and Performance: Identifying the Root Causes","authors":"Anita Jamil, Rahayu Mohd Sehat, Yang Chik Johari, Enylina Nordin, Wan Shafizah Hussein, Hanafiah Hasin","doi":"10.6007/ijarafms/v13-i3/19073","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19073","url":null,"abstract":"Job stress is a common phenomenon experienced by employees in various organisations worldwide. It is a critical issue as it can adversely affect employees' health and job performance. Therefore, identifying the root causes of job stress and their impact on employee performance is crucial for organisations to create a healthy and productive work environment. This study aims to explore the link between job stress and performance by identifying the root causes of job stress. The study will employ a mixed methods approach with quantitative and qualitative data analysis. The quantitative data will be collected through a survey questionnaire, while the qualitative data will be collected through semi-structured interviews. The study's findings are expected to contribute to the existing literature on job stress and performance by identifying the root causes of job stress and their impact on employee performance. The study's results will be useful for organisations to develop appropriate strategies to manage and reduce job stress and improve employee performance.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"140 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139336853","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 Impact of Technostress and Ethical Tension on External Auditor’s Turnover Intention 技术压力和伦理紧张对外部审计师离职意愿的影响

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-23 DOI: 10.6007/ijarafms/v13-i3/18396

Awn Metlib Al Shbail

引用次数: 0

The Impact of Natural Disaster Risks on Financial Technology in Jordanian Commercial Banks from the Viewpoint of their Employees 从员工角度看自然灾害风险对约旦商业银行金融技术的影响

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-23 DOI: 10.6007/ijarafms/v13-i3/19074

Amjad Ghazi AL Habashneh

{"title":"The Impact of Natural Disaster Risks on Financial Technology in Jordanian Commercial Banks from the Viewpoint of their Employees","authors":"Amjad Ghazi AL Habashneh","doi":"10.6007/ijarafms/v13-i3/19074","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19074","url":null,"abstract":"The study aimed to investigate the impact of natural disaster risks on financial technology, represented by banking operating systems, mobile banking services, and information security, in Jordanian commercial banks from the perspective of their employees. The researcher used a descriptive and analytical method to conduct the study, with the study population being Jordanian commercial banks. The researcher used a survey tool to collect data, and the study sample consisted of 349 bank employees. One of the most significant findings of the study is the statistically significant impact of natural disaster risks on financial technology in Jordanian commercial banks from the perspective of their employees. The analysis of the sub-hypotheses revealed the impact of natural disaster risks on the dimensions of banking operating systems, mobile banking services, and information security. Among the recommendations is the need to improve the business environment and digital infrastructure of commercial banks and address some weaknesses related to service providers to avoid the complete cessation of services in the event of natural disasters.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139336875","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

Analysis of the Implementation of Internal Controls Based on the Coso Framework (Study on MSMEs in North SULAWESI) 基于 Coso 框架的内部控制实施情况分析（对北苏拉威西州中小微企业的研究）

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-20 DOI: 10.6007/ijarafms/v13-i3/19412

Andreas Randy Wangarry, Sintia Nurani Korompis, Hedy Desiree Rumambi, R. Kaparang, Andreuw Kristian Pantow

引用次数: 0

The Relationship Between Innovative Behavior and Business Intelligence System Adoption as Mediated by Competitive Intelligence and Moderated by Innovative Dynamism 创新行为与商业智能系统采用的关系:竞争情报的中介和创新动力的调节

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-20 DOI: 10.6007/ijarafms/v13-i3/17999

Alwi Mahmudin, Ainul Mohsein Abdul Mohsin, Balqis Faqihah Rajak

{"title":"The Relationship Between Innovative Behavior and Business Intelligence System Adoption as Mediated by Competitive Intelligence and Moderated by Innovative Dynamism","authors":"Alwi Mahmudin, Ainul Mohsein Abdul Mohsin, Balqis Faqihah Rajak","doi":"10.6007/ijarafms/v13-i3/17999","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/17999","url":null,"abstract":"This conceptual paper delves into the intricate relationship between Innovation Behavior (IB) and Business Intelligence System (BIS) adoption among Small and Medium Entrepreneurs (SMEs) in Malaysia. Guided by the Resource-Based View (RBV) theory, the study explores the mediating influence of Competitive Intelligence (CI) and the moderating effect of Innovative Dynamism (ID). Drawing upon the RBV theory, which emphasizes the strategic significance of unique and valuable resources, we propose a quantitative research design employing a survey approach to gather data from SMEs through email questionnaires. By leveraging the RBV lens, we aim to identify the critical role played by IB as a strategic resource for driving innovation within SMEs, further shaping their sustainable competitive advantage. Additionally, the study aims to unveil how CI serves as a pivotal mediator, influencing the relationship between IB and BIS adoption. At the same time, ID acts as a dynamic moderator, impacting the strength of this relationship. This study's conceptualization advances the understanding of the factors that influence SMEs' performance in Malaysia and highlights the role of innovation and technology in driving growth and productivity. The potential insights gained from conducting this research offer valuable implications for policymakers, industry practitioners, and entrepreneurs seeking to leverage innovation and business intelligence to unlock SMEs' full potential. By shedding light on the intricate relationships between IB, CI, BIS adoption, and the moderating effect of ID, this conceptual paper contributes to the existing literature and stimulates further research to foster a conducive environment for SME growth and sustainability in Malaysia.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136379550","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

Firm Life Cycle and Investment Efficiency in the MENA Region: Comparative Study of Oil Exporting and Oil-Importing Countries 中东和北非地区的企业生命周期与投资效率：石油出口国和石油进口国的比较研究

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-19 DOI: 10.6007/ijarafms/v13-i3/19342

Ibrahim Saleh Al-Radaideh, Dr. Haslindar Ibrahim

引用次数: 0

The Significant of the Structural Capital towards the Organisational Performance of Technologies Campanies in Malaysia 结构资本对马来西亚科技公司组织绩效的影响

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-17 DOI: 10.6007/ijarafms/v13-i3/17673

Muhammad Mukhlis Abdul Fatah, Azlan Md Thani, Lim Wei Teen, Mohd Ariff Mustafa, Shazali bin Shaharudin

{"title":"The Significant of the Structural Capital towards the Organisational Performance of Technologies Campanies in Malaysia","authors":"Muhammad Mukhlis Abdul Fatah, Azlan Md Thani, Lim Wei Teen, Mohd Ariff Mustafa, Shazali bin Shaharudin","doi":"10.6007/ijarafms/v13-i3/17673","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/17673","url":null,"abstract":"This study is looking at the significant of structural capital towards the organisational performance of technologies companies in Malaysia. However, this study focuses solely on structural capital as one of the elements in the intellectual capital. An organisation that owns structural capital, will stays behind even when employees leave because it consists of organizationally ingrained capabilities, practices, and approaches. Besides that, this study also testing the organisations' firm sizes as a control variable. The findings from this study indicate that the structural capital in Malaysia has a favourable, noteworthy impact on the organisational performance of technologies companies in Malaysia. However, the findings also have found that the firm size is not significant as control variable towards the organisational performance. Overall, the results of this study will benefit to the local government, investor, policy maker and future researcher in performing their job task.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"196 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135304431","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 Audit Effectiveness: Effectiveness of Internal Control System and Management Support as a Moderating Variable 内部审计的有效性：内部控制系统的有效性和作为调节变量的管理支持

International Journal of Academic Research in Accounting, Finance and Management Sciences Pub Date : 2023-09-17 DOI: 10.6007/ijarafms/v13-i3/19305

Kifflee, S.N.F., Nawi, H.M., Jusoh, M.A.

{"title":"Internal Audit Effectiveness: Effectiveness of Internal Control System and Management Support as a Moderating Variable","authors":"Kifflee, S.N.F., Nawi, H.M., Jusoh, M.A.","doi":"10.6007/ijarafms/v13-i3/19305","DOIUrl":"https://doi.org/10.6007/ijarafms/v13-i3/19305","url":null,"abstract":"The purpose of this study is to investigate the direct effects of the effectiveness of the internal control system on the effectiveness of internal auditors in Malaysia's public sector. This study also examined how the independent and dependent variables connected with the moderating influence (management support). The researcher used the quantitative approach to address issues on the relationships of the quantifiable variables to explain, forecast, and control a phenomenon. The quantitative research method employed questionnaires with 30 items to measure the effectiveness of internal audits. The data were collected through questionnaires. This research finding was based on a survey of 111 internal auditors working for Malaysian federal statutory bodies. According to the findings, significant relationships exist between the internal control system and the internal audit's effectiveness. Unfortunately, there is no correlation between the effectiveness of the internal control system and how well management supports it and the internal audit's effectiveness. This research may result in a new understanding of internal audit effectiveness, specifically in the Malaysian public sector.","PeriodicalId":333103,"journal":{"name":"International Journal of Academic Research in Accounting, Finance and Management Sciences","volume":"124 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339370","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