International Journal of Economics and Business Administration最新文献

{"title":"Leadership Practices, Stakeholder Involvement and Performance of National Government Departments in Kenya","authors":"T. M. Kilonzi, Rukia Atikiya, W. Atambo","doi":"10.5430/ijba.v14n1p36","DOIUrl":"https://doi.org/10.5430/ijba.v14n1p36","url":null,"abstract":"The performance in most of the National Government departments in Kenya has been average over the years leading to disparities in access to resources and quality services. There is scanty literature on leadership practices and the performance of the departments available. Thus, this study assessed the influence of leadership practices on the performance of the departments moderated by stakeholder involvement. The study adopted quantitative and qualitative mixed research design guided by positivism research philosophy. It used a validated semi – structured questionnaire for data collection from a sample of 195 respondents drawn from National Government Heads of Departments in the Counties. The resultant data was analyzed to generate descriptive and inferential statistics which were used to draw inferences. The study established that leadership practices significantly influence the performance of departments in the National Government of Kenya moderated by stakeholder involvement. To improve on the performance, the management should review the stakeholder involvement management and the leadership practices adopted with a view of re – engineering the implementation process to provide for a performance improvement framework. The respondents were drawn from the National Government Departments in the Counties which excluded the views of Heads of Departments based at the headquarters of the National Government Departments. This is the first study on leadership practices, stakeholder involvement and performance of the National Government departments in Kenya to the best of the researchers. It added knowledge on the leadership practices and stakeholder involvement influence on the performance of public sector organizations.","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81896669","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 Philosophical Perspective of Project Management’s Human Dimension","authors":"Horacio De La Cruz Jr.","doi":"10.5430/ijba.v14n1p1","DOIUrl":"https://doi.org/10.5430/ijba.v14n1p1","url":null,"abstract":"This paper could be seen as an investigation of the theoretical foundations of Project Management, its nuances, and its relation to the Ethic of Care. Such an investigation is of great importance at the academic level as a basis of research, education, and understanding of the nuances inherent to Project Management. Therefore, grounded in ethical theories, this paper evaluates the importance of the project manager and team's knowledge of the organization’s culture, the significance of managers or organizations nurturing and developing the project team, and how essential it is to the project's success of having managers focusing on technology while modulating its inherent human element thru Ethic of Care. Furthermore, this investigation analyzes the human side of Project Management by synthesizing its theories and concepts and evaluates the knowledge management and approach; it enhances our understanding of today’s project managers' challenges to drive projects to succeed by applying the principles of the Virtue of care that could potentially improve project management.","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88157437","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 Blueprint for Minimizing Audit Anticipation Gap in a Developing Country: Stakeholders Perceptions","authors":"D. Ghandour","doi":"10.5430/ijba.v14n1p20","DOIUrl":"https://doi.org/10.5430/ijba.v14n1p20","url":null,"abstract":"Purpose: This paper provides a blueprint for minimizing Audit Anticipation Gap (AAG) in a developing country. The focus was on exploring the occurrence, causes, and consequent effects of the Audit Anticipation Gap in Sudan, by identifying the possible factors that contribute to that gap. This was achieved by surveying the opinions of practicing external auditors, key users of financial statements, and accounting educators.Research Design/Methodology/Approach: A qualitative research approach was adopted through a cross-sectional survey, using in-depth face-to-face structured personal interviews. Furthermore, purposive/judgmental sampling was utilized to select interviewees. Twenty-nine interviews were carried out, and their responses were analyzed using thematic content analysis.Major Findings: The findings did indicate that an Audit Anticipation Gap exists in Sudan due to a weak and undeveloped accounting and auditing profession in the country, ambiguity concerning auditor’s independence, lack of external auditor rotation in the majority of the financial sectors, rendering both audit and non-audit services, absence of rules and regulations that govern external audit practices. Furthermore, major contributing factors included misunderstanding the objectives of auditing, the audit process, and the auditor’s roles and responsibilities by key users of financial statements.Practical Implications: The study provided a wide range of findings that have significant implications for policy making geared toward minimizing the Audit Anticipation Gap in the country, so that accounting will play its proper role in its sustainable economic development.Originality/Value: This study contributes to the existing literature by providing detailed and comprehensive findings from a region that has gained little focus on the subject matter. Specifically, it has shed light on the weaknesses of the accounting and auditing profession in Sudan, with a particular emphasis on the Audit Anticipation Gap. Thus, by surveying the viewpoints of the key stakeholders, the study provided prescriptions for turning around the accounting profession in the country to a potential world-class status.","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85439468","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":"Convergence Clubs in the Brazilian Beef Market","authors":"Eucinete De Menezes Albuquerque, F. J. S. Tabosa, P. Castelar, Nicolino Trompieri Neto, A. Khan, J. A. Araújo, Laura Cunha Rebouças Lessa, Erika Costa Sousa","doi":"10.5430/ijba.v13n6p79","DOIUrl":"https://doi.org/10.5430/ijba.v13n6p79","url":null,"abstract":"The share of livestock in the Gross Domestic Product (GDP) of Brazilian agribusiness has considerable relevance in the country's economy. Specifically, the work tests the hypothesis of convergence and/or formation of price convergence clubs in each state, taking into account the possible technological differences existing among Brazil’s different regions. Data from 12 Brazilian states, from 2004 to 2021, is used. The methodology is the time series analysis, as featured in Phillips & Sul (2007). In club convergence, it is observed that in economies with similar initial conditions and identical structural characteristics, prices converge to the same long-term level. And, in this specific case, it was possible to identify only one convergence club, where all states follow the same pattern.","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75041290","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":"Effect of the Substitution of Sugarcane for Food Supply Crops in Goiás","authors":"Amanda S. Diniz, J. D. C. Vieira, A. Pasqualetto, Sergio D. De Castro","doi":"10.5430/ijba.v13n6p65","DOIUrl":"https://doi.org/10.5430/ijba.v13n6p65","url":null,"abstract":"This article analyses the effect of replacing food crops with sugarcane in Goiás, according to mesoregions, between 2013 and 2020. The research intends to contribute to the discussion about the themes related to the changes that have occurred in the areas under plantation, production, and the value of sugarcane, rice, beans, corn, and soybeans. The database used is taken from IBGE's Municipal Livestock Production Survey. The results indicate that there was a rapid expansion of sugarcane production, which followed a similar direction as corn and soybeans, but with beans maintaining a very slow production rate. Sugarcane production is heavily concentrated in a single mesoregion of Goiás, which highlights a series of alerts regarding the spatial heterogeneity of this crop's production. The work concludes that there are strong indications that sugarcane is substituting rice production, but the same has not happened with beans.","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87043176","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 in Need of Reforms: What Areas of the System Should Be Reformed First and How?","authors":"John, Diah, Jhonni Sinaga","doi":"10.35808/ijeba/788","DOIUrl":"https://doi.org/10.35808/ijeba/788","url":null,"abstract":"","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"46 5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82756252","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":"How Would Investing in Equities Have Affected the Social Security Investment Fund in an Emerging Market? Can Governance Help?","authors":"Ph.D Maen F. Nsour, AM Samer, Ph.D Al-Rjoub","doi":"10.35808/ijeba/787","DOIUrl":"https://doi.org/10.35808/ijeba/787","url":null,"abstract":": Purpose: This paper explores the impact of the Social Security Investment Fund's (SSIF) portfolio diversification into private securities in Jordan. However, the policy shift exposes the program to higher financial risk. Design/methodology/approach: It extends to examine whether corporate governance can be related to better performance and can be used as an additional selection criterion for sound investment decisions. SSIF is the largest fund in Jordan, with a market value of 14.5 billion dollars as of 2019. SSIF believes that investing a portion of its assets in equities would likely reduce the need for higher payroll taxes and strengthen the program's long-term financial outlook. Findings: Investment and long-term asset values can move in opposite directions. Constructing the first Corporate Governance Index (CGI) for Jordan's firms, we document a negative relationship between CGI and portfolio performance. Asset selection increases portfolio return while at the same time, lower the governance level of the selected stock portfolio. This result is in line with prior empirical research, which also demonstrated that the lower the governance standards, the stronger the correlation between governance and firm value and performance. Practical inplementation: Investing a portion of trust fund assets in equities would likely reduce the need for higher payroll taxes and strengthen the program's long-term financial outlook. Originality value: Social security trust fund's policy shift towards more equity investment reduces the aggregate capital stock and exposes future generations to more uncertainty.","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87972325","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 Effects of Ownership Structure and Funding Decisions Toward Financial Performance Moderated by Good Corporate Governance in the Mining Companies Listed on the IDX in 2016-2020","authors":"Yolanda Andraini, Edyanus, Fitri","doi":"10.35808/ijeba/784","DOIUrl":"https://doi.org/10.35808/ijeba/784","url":null,"abstract":"","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"4 10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80400747","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":"Determinants of Corporate Risk Disclosure for Non- Financial Companies Listed on Amman Stock Exchange","authors":"Alkhawaldeh, Saaydah","doi":"10.35808/ijeba/793","DOIUrl":"https://doi.org/10.35808/ijeba/793","url":null,"abstract":"","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90036132","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":"Country Branding in the Era of Pandemic: Possible Shifts in Country Branding Strategies and Future Perspectives","authors":"Khavar Alakbarli","doi":"10.35808/ijeba/792","DOIUrl":"https://doi.org/10.35808/ijeba/792","url":null,"abstract":"","PeriodicalId":37182,"journal":{"name":"International Journal of Economics and Business Administration","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77558003","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}