Journal of Business Management and Accounting最新文献_第10页

The Moderating Role of Access to Finance on the Impact of Entrepreneurial Awareness on Nigerian SMEsâ€™ Performance 融资渠道对创业意识对尼日利亚中小企业绩效影响的调节作用

Journal of Business Management and Accounting Pub Date : 2017-01-31 DOI: 10.32890/jbma2017.7.1.8827

S. Kabir, Y. Ooi, Haslinda Hassan

引用次数: 1

Examining the Current Status of International Education Standards Compliance in ASEAN Countries 东盟国家遵守国际教育标准的现状研究

Journal of Business Management and Accounting Pub Date : 2017-01-31 DOI: 10.32890/jbma2017.7.1.8823

A. Majid

{"title":"Examining the Current Status of International Education Standards Compliance in ASEAN Countries","authors":"A. Majid","doi":"10.32890/jbma2017.7.1.8823","DOIUrl":"https://doi.org/10.32890/jbma2017.7.1.8823","url":null,"abstract":"This study examined the IES compliance behaviour of IFAC members from the Association of South East Asian Nations (ASEAN) countries after ten years of International Education Standards (IES) implementation. The content analysis approach was employed. Data were collected from IFACâ€™s Member Compliance Program and websites of member bodies from ASEAN countries. Findings show that only three out of ten IFAC member bodies from ASEAN fully complied with the pre-qualifications standards of accounting education programme. Noncompliance are mainly in the content of accounting education programme specifically IT competences in IES 2 and the mentoring aspects in IES 5. This study recommends sustainable monitoring and supervision of IES implementation and compliance to achieve the intended IFAC IES objectives. Collaborative arrangements between universities regarding capacity building for academic staff, implementation of adequate accounting curricula and potentially joint degree programs could be put in place to push for IES full compliance among ASEAN countries to reduce regional accounting education differences while encouraging accountantsâ€™ mobility within the region","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115458893","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

Social Community Engagement: The Evidence of the Muslim Youth Movement of Malaysia (ABIM) 社会社区参与:马来西亚穆斯林青年运动(ABIM)的证据

Journal of Business Management and Accounting Pub Date : 2017-01-31 DOI: 10.32890/jbma2017.7.1.8828

N. M. Abdul Aziz

{"title":"Social Community Engagement: The Evidence of the Muslim Youth Movement of Malaysia (ABIM)","authors":"N. M. Abdul Aziz","doi":"10.32890/jbma2017.7.1.8828","DOIUrl":"https://doi.org/10.32890/jbma2017.7.1.8828","url":null,"abstract":"The social engagement by the Non-Governmental Organisation (henceforth, NGO) reflects social accountability to the public. With this in mind, the paper examines the role of social disclosures in articulating NGO accountability relations in ABIM. The conceptual framework of this paper delineates social accountability, which can be explained from the perspective of financial accountability into social actions that are delineated from verbal conversations, conducts and body language. In line with this, the paper addresses an initial exploration by framing moral positioning within NGO accountability relations through a social context in accounting. The empirical contribution is obtained from a case study of ABIM, employing interpretive methodology, through a series of in-depth interviews and documentary reviews. The empirical evidence reveals the accounting mechanisms by highlighting the values of a well-defined Islamic community in public policy debate. The NGOâ€™s actions, include accounting disclosures, emphasises the moral imperatives underpinning plural rationalities for humanitarian assistance and social movements provided by ABIM.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127608999","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 Effect of Seasonal Flood on Agricultural and Industrial Land Values in Malaysia: A Hedonic Pricing Model (HPM) Approach 季节性洪水对马来西亚农业和工业用地价值的影响:一个享乐定价模型(HPM)方法

Journal of Business Management and Accounting Pub Date : 2017-01-31 DOI: 10.32890/jbma2017.7.1.8826

N. Ismail, A. Karim, Bakti Hasan Basri

引用次数: 0

Company Readiness towards e-Procurement Adoption: A Case of Gemilang Trader 企业对电子采购的准备:以格美朗贸易商为例

Journal of Business Management and Accounting Pub Date : 2016-07-31 DOI: 10.32890/jbma2016.6.1.8837

M. Ibrahim

引用次数: 0

A SWOT Analysis on Jasmine Used Book Store in Taiwan 台湾茉莉花二手书店的SWOT分析

Journal of Business Management and Accounting Pub Date : 2016-07-31 DOI: 10.32890/jbma2016.6.1.8841

Huey Soo Sze, Nee Goh Yen, Rosly Othman

引用次数: 0

Proton versus Rover: A Business History Approach 宝腾与罗孚:商业历史研究

Journal of Business Management and Accounting Pub Date : 2016-07-31 DOI: 10.32890/jbma2016.6.1.8836

M. Sharif

引用次数: 0

Halal Governance in Malaysia

Journal of Business Management and Accounting Pub Date : 2016-07-31 DOI: 10.32890/jbma2016.6.1.8838

Nornadia Matulidi, H. S. Jaafar, Ahmad Naqiyuddin Bakar

引用次数: 5

Addressing Social Innovation in the Malaysian University- Industry-Community Knowledge Transfer Partnership: A Preliminary Empirical Insight 解决马来西亚大学-产业-社区知识转移伙伴关系中的社会创新:初步实证洞察

Journal of Business Management and Accounting Pub Date : 2016-07-31 DOI: 10.32890/jbma2016.6.1.8833

Muhamad Nizam Jali, Z. Abas, A. S. Ariffin

{"title":"Addressing Social Innovation in the Malaysian University- Industry-Community Knowledge Transfer Partnership: A Preliminary Empirical Insight","authors":"Muhamad Nizam Jali, Z. Abas, A. S. Ariffin","doi":"10.32890/jbma2016.6.1.8833","DOIUrl":"https://doi.org/10.32890/jbma2016.6.1.8833","url":null,"abstract":"The aim of this paper is to give a preliminary empirical insight on the potential impactof strategic knowledge management processes, i.e. knowledge creation, knowledgetransfer and knowledge application, on social innovation as a new innovation outcomestrategy within the Malaysian university-industry-community knowledge transferpartnership. Based on survey of relevant literatures and the gaps discovered, a researchframework is then proposed. The processes of knowledge creation, knowledge transferand knowledge application is proposed as independent variables. Social innovation is thedependent variable of the study. The preliminary empirical data was generated throughstructured questionnaires. The project leaders of the selected samples of Malaysianuniversity-industry-community knowledge transfer partnership projects were chosen toanswer the questionnaires distributed. The findings of this study show that all variablesitems are well above the acceptable level of construct reliability which is determinedby the Cronbachâ€™s Alpha value. Furthermore, the descriptive analysis also shows thatrespondents were consistent in their responses to the measurement items used as theindependent and dependent variables in the framework of this study.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116835213","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: 1

University-Industry Collaboration in Research and Development in Malaysian Universities 马来西亚大学研究与发展的校企合作

Journal of Business Management and Accounting Pub Date : 2016-07-31 DOI: 10.32890/jbma2016.6.1.8834

N. Othman

{"title":"University-Industry Collaboration in Research and Development in Malaysian Universities","authors":"N. Othman","doi":"10.32890/jbma2016.6.1.8834","DOIUrl":"https://doi.org/10.32890/jbma2016.6.1.8834","url":null,"abstract":"The focus of this study is on types of university-industry collaboration in R&Dprojects in Malaysian universities. The study identified the benefits derived fromUniversity-Industry collaborations as it relates to performance of R&D project andthe characteristics of R&D projects that encourage industry to collaborate withuniversities. It also makes recommendations towards increasing performance of R&Dprojects based on the data collected and analysed. Exploratory approach was used inthis study. This approach explored the collaboration types and how it contributed toR&D performance. Quantitative analysis was used by analysing questionnaire data.The reliability of the questionnaire items was tested. The respondents were people withexperience in U-I collaborations. Data was analysed based on the five major elementsin the theoretical framework. These are: benefits, performance, characters, practiceand barrier. Based on the findings from the study, all of these five elements should becombined to ensure better R&D performance. The contribution of this study is thesuggestions to universities in Malaysia and the Ministry of Higher Education (MOHE)to encourage increasing numbers of U-I collaborations.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124495144","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