Journal of Business Management and Accounting最新文献

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Learning Organization, Strategy Adoption and Knowledge Transfer as Factors for Improving Performance of Higher Education Institutions: A Literature Review 学习型组织、策略采用和知识转移:高校绩效提升的影响因素:文献综述
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2018.8.1.8800
A. Habtoor, Darwina Arshad, Haslinda Hassan
{"title":"Learning Organization, Strategy Adoption and Knowledge Transfer as Factors for Improving Performance of Higher Education Institutions: A Literature Review","authors":"A. Habtoor, Darwina Arshad, Haslinda Hassan","doi":"10.32890/jbma2018.8.1.8800","DOIUrl":"https://doi.org/10.32890/jbma2018.8.1.8800","url":null,"abstract":"Learning organization plays an important role in improving organizational performance. It is well-known from various sectors that this variable plays a significant role in enhancing the performance of various organizations and is used for promoting effective competitive advantage. Although there are many studies in this area of management, very few studies are available on Higher Education Institutions (HEIs). The objective of this study is to review the literature on learning organization and its relationship with organizational performance. In addition, the study reviews the literature on strategy adoption and knowledge transfer as they are also ascribed to the improvement of organizational performance. Hence, there are relationships between strategy adoption and knowledge transfer and organizational performance. Finally, the study makes a conclusion based on previous studies on the relationship among the variables and recommends that empirical studies use moderating and mediating variables between learning organization and organizational performance improvement in the HEI setting.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134065077","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
Takaful as a risk management tool in Islamic estate planning 回教作为伊斯兰遗产规划中的风险管理工具
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2012.2.2.8894
Alias Bin Azhar, Noraziah Che Arshad
{"title":"Takaful as a risk management tool in Islamic estate planning","authors":"Alias Bin Azhar, Noraziah Che Arshad","doi":"10.32890/jbma2012.2.2.8894","DOIUrl":"https://doi.org/10.32890/jbma2012.2.2.8894","url":null,"abstract":"Takaful is a form of protection to help us, our family and our beloved person. A good Muslim must be a Muslim with a forward thinking. Hence, some continuity preparation must be done and this preparation must take place from now, in future and in fact after death. To accomplish this goal, wealth management has been determined as an important tool as it plays some important roles to assist for a proper planning in our life and after our death. In other word, Islamic wealth management aims to provide the best reward in this world and hereafter. Furthermore, it has been strengthened by Islamic law that has outlined a comprehensive guidance related to property management after death through a complete and systematic Islamic estate. The benefits can be enjoyed by family from takaful products and will be the Islamic estate of a continuity guarantee after the contributor passes away. Aspired by this issue, this paper focuses on two fold. The first fold discusses on takaful products in Islamic estate planning and followed by the second fold that elaborates on how to incorporate this instrument to be more integrated in Islamic financial system in particular and Islamic economics system in general. The discussions encompasses on shariah aspects and further the applications of this product in Malaysia.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125936347","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
Does Flood Affect Property Values? A Hedonic Analysis of Residential Property Values in Peninsular Malaysia 洪水会影响物业价值吗?马来西亚半岛住宅物业价值的享乐分析
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2014.4.0.8875
N. Ismail, M. Karim, Bakti Hasan Basri
{"title":"Does Flood Affect Property Values? A Hedonic Analysis of Residential Property Values in Peninsular Malaysia","authors":"N. Ismail, M. Karim, Bakti Hasan Basri","doi":"10.32890/jbma2014.4.0.8875","DOIUrl":"https://doi.org/10.32890/jbma2014.4.0.8875","url":null,"abstract":"The hedonic pricing model (HPM) has been used to identify the values of residentialproperty due to flood impact. Most of the previous studies had been conducted usingflood frequency and flood depth to measure flood variables rather than flood duration.The hedonic pricing study presented here investigated the effect of flood duration onresidential property value in Peninsular Malaysia. We measured the housing attributesinvolving location, structural, and neighborhood attributes. We also developed theinteraction variable between flood and structural attributes to determine whether theeffect of flood duration on residential property value differs across house age, size ofland area, and number of bedroom. The results suggest that the sale price of residentialproperty is significantly decreased by 0.015 percent due to flood.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116944008","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: 4
Creating Shared Values through Human Resource Activities: Toward an Effective Transformation Programme 通过人力资源活动创造共同价值:迈向有效的转型计划
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2015.5.0.8866
N. Hasnan
{"title":"Creating Shared Values through Human Resource Activities: Toward an Effective Transformation Programme","authors":"N. Hasnan","doi":"10.32890/jbma2015.5.0.8866","DOIUrl":"https://doi.org/10.32890/jbma2015.5.0.8866","url":null,"abstract":"Numerous literature works emphasised on shared values and the role it plays in theorganisation. The value and system form the basis of a strong culture that enables theorganisation to better react to any transformation plan. As with most of the publicorganisations in Malaysia, the government has set up the Government TransformationProgramme (GTP), an ambitious, broad-based programme of change to fundamentallytransform the government organisation into an efficient and citizen-centred institution. Hence,all Malaysian government organisations need to work fast and smart in order to realise theobjectives of Vision 2020. The shared values concept is considered as the prerequisite toshape the standards and expectations held by employees of these organisations that help toguide aspects of practice performance. Generally in services, the core values of support,respect of choice, collaboration, and customer service form the basic foundation of a trustingtherapeutic relationship. Hence, this paper presents a case of a government agency which is inthe process of implementing a transformation plan. Before the department can move forwardwith the transformation agenda, it is critical to understand the current values and practices,which would subsequently enable to identify the values that can be formed through humanresource activities. The case provides valuable insight into the necessary parts of thetransformation process, particularly in developing the right values and practices in thegovernment sector.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116987420","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
Owner Specific Factors, Firm Specific Factors, Internationalisation and Performance of SMEs in Sri Lanka: A Conceptual Framework 所有者特定因素、企业特定因素、国际化与斯里兰卡中小企业绩效:一个概念框架
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2013.3.0.8882
D. Mudalige, N. Ismail, Sarath Dassanayaka
{"title":"Owner Specific Factors, Firm Specific Factors, Internationalisation and Performance of SMEs in Sri Lanka: A Conceptual Framework","authors":"D. Mudalige, N. Ismail, Sarath Dassanayaka","doi":"10.32890/jbma2013.3.0.8882","DOIUrl":"https://doi.org/10.32890/jbma2013.3.0.8882","url":null,"abstract":"As SMEs are internationalising at a faster rate today, theories that can explain SME internationalisation and performance are of extreme importance. At present there is no agreement among scholars on a single theoretical framework on SME internationalisation and performance. The literature suggested that contemporary firm performance is not associated with traditional factors. However, firm internationalisation and SME performance seem to be directly associated with unobservable owner and firm factors. However the literature indicated that past research does not conclusively prove the complex impact of owner or firm specific factors on SME internationalisation and performance. To fill this research gap, a conceptual framework that explains the relationship between internationalisation and performance was developed based on internationalisation, entrepreneurship, and organisational learning theories. Owner specific factors and firm specific factors in the conceptual framework are brand orientation, entrepreneurial orientation, and industry context respectively. In addition, this framework expands the scope of study in internationalisation-performance relationship by considering the moderating effect of organisational learning. Five hypotheses were developed to test the relationship between the variables in the conceptual framework. The outcome of this research can enhance the understanding of SME internationalisation process and provide some insights for policy makers, and SME owners and managers.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122462121","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
Budaya Organisasi, Kepuasan Kerja dan Prestasi Kerja Pegawai Polis di Jawa Barat Indonesia
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2018.8.1.8799
Hesri Mintawati, Ali Yusob Md Zain, Mohd Sobri Minai
{"title":"Budaya Organisasi, Kepuasan Kerja dan Prestasi Kerja Pegawai Polis di Jawa Barat Indonesia","authors":"Hesri Mintawati, Ali Yusob Md Zain, Mohd Sobri Minai","doi":"10.32890/jbma2018.8.1.8799","DOIUrl":"https://doi.org/10.32890/jbma2018.8.1.8799","url":null,"abstract":"Kajian mengenai prestasi kerja dan prestasi pekerja di dalam organisasi telah banyak dijalankan tetapi kajian serupa di dalam organisasi pegawai beruniform sukar didapati, khususnya di Jawa Barat Indonesia. Tambahan pula, kebanyakan kajian memberi fokus kepada budaya dalam organisasi berasaskan perniagaan, bukannya organisasi kerajaan badan beruniform. Di samping itu, kajian berkaitan prestasi kerja hampir kesemuanya menggunakan data primer berdasarkan persepsi responden. Data sedemikian mempunyai kelemahan kerana terdapat unsur bias yang menguntungkan diri sendiri (self-serving bias), di mana responden berkecenderungan untuk memberi penilaian yang lebih tinggi terhadap prestasi mereka sendiri. Kajian ini melibatkan prestasi individu (pegawai polis) di dalam organisasi polis di Indonesia. Dalam kajian ini, penilaian majikan digunakan untuk menentukan prestasi kerja pekerja di dalam organisasi. Dengan mengambil kepuasan kerja pegawai polis sebagai faktor mediasi, dimensi-dimensi budaya organisasi (motivasi, ganjaran dan saling-percaya) dianalisis untuk mengetahui pengaruhnya terhadap prestasi kerja berdasarkan nilai prestasi sebenar yang diberikan oleh majikan, bukannya persepsi pekerja itu sendiri. Analisis faktor menunjukkan bahawa dua dimensi kepuasan kerja iaitu (i) dimensi faedah dan (ii) dimensi hubungan di antara staf di dalam organisasi memediasi hubungan di antara budaya organisasi (dimensi motivasi, ganjaran dan saling-percaya) dan prestasi kerja pegawai polis di Indonesia. Dapatan analisis ini menunjukkan terdapat perbezaan dengan model hubungan di antara budaya organisasi dan prestasi kerja bagi penjawat awam, khasnya pegawai polis and begitu juga dengan faktor mediasi, kepuasan kerja.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122140471","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
Leadership Styles and Performance of Public Sector Organizations: The Case of Saudi Arabia 公共部门组织的领导风格和绩效:以沙特阿拉伯为例
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2014.4.0.8879
H. Rahman, Mu’taman Jarrar, Omar Diaj Bin Omira
{"title":"Leadership Styles and Performance of Public Sector Organizations: The Case of Saudi Arabia","authors":"H. Rahman, Mu’taman Jarrar, Omar Diaj Bin Omira","doi":"10.32890/jbma2014.4.0.8879","DOIUrl":"https://doi.org/10.32890/jbma2014.4.0.8879","url":null,"abstract":"In Saudi Arabia, public organizations have been associated with poor management andperformance. Little is understood about the reasons for such poor performance. Skilledand trained leaders are required to sustain the performance of these organizations.This paper focuses on the effect of leadership styles on the performance of Saudi Arabiapublic organizations. Cross-sectional data of 400 employees working in 16 ministriesunder the Saudi Arabia Government were obtained. The validity and reliability ofthe measurement and structural model were tested. Partial Least Squares StructuralEquation Modeling (PLS-SEM) was applied to test the study hypotheses. The result ofPLS-SEM analysis indicated a significant effect of leadership style on the organizationalperformance at the 0.01 level of significance. Leadership styles play a critical role inimproving organizational performance in Saudi Arabian public organizations. Futureresearch is recommended to explore further the predictors affecting the performanceof public organizations in Saudi Arabia.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132008048","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: 4
Factors Associated with Employees’ Choice of Mandatory Retirement Plan: The Case of Malaysian Public Universities 影响雇员选择强制性退休计划的因素:以马来西亚公立大学为例
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2014.4.0.8877
Habibah Tolos, Arpah Abu Bakar, Muhammad Bashir Owolabi Yusuf
{"title":"Factors Associated with Employees’ Choice of Mandatory Retirement Plan: The Case of Malaysian Public Universities","authors":"Habibah Tolos, Arpah Abu Bakar, Muhammad Bashir Owolabi Yusuf","doi":"10.32890/jbma2014.4.0.8877","DOIUrl":"https://doi.org/10.32890/jbma2014.4.0.8877","url":null,"abstract":"This study examines the factors that influence public sector employees in making adecision to enroll in either one of the two types of mandatory retirement plans. A surveyof 348 Malaysian public universities employees was conducted, and the data obtainedwere analyzed using a logistic regression model. The results show that knowledge, planfeature, sources of retirement income, health status, job mobility, and extending workare the contributing factors of the choice of the retirement plan. Apart from extendingthe extant literature on retirement plan, this study provides further understanding ofthe employees’ retirement decision in a different scenario of retirement systems.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134018602","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
Entrepreneurial Development and its Learning Process: Evidence from Indonesia 创业发展及其学习过程:来自印度尼西亚的证据
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2014.4.0.8880
H. Rohmat, M. Minai, M. S. Din
{"title":"Entrepreneurial Development and its Learning Process: Evidence from Indonesia","authors":"H. Rohmat, M. Minai, M. S. Din","doi":"10.32890/jbma2014.4.0.8880","DOIUrl":"https://doi.org/10.32890/jbma2014.4.0.8880","url":null,"abstract":"The paper offers an understanding of the process of entrepreneurial learning that iscritical to the development of entrepreneurs and entrepreneurship. The paper revealsthe relationship between entrepreneurial learning process and the success of thebusiness among small-scale entrepreneurs for selected learning types. The materialsfor analysis were obtained from a field work conducted in Surakarta, Indonesia byusing a survey method. Four hundred and eighty-five 485 respondents were identifiedbased on stratified random sampling for urban, suburban and rural areas. The totalpopulation identified was 1,040 small entrepreneurs. The reliability of the researchinstrument was 0.9, which is considered high. It was found that the types of learning,i.e., formal, non-formal and informal, had different effects on the learning processof small-scale entrepreneurs. Such findings are important to the development of theentrepreneurial learning and policy to improve the effectiveness of entrepreneurshipdevelopment program.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132761428","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
Internationalization of Zakah Management for Poverty Alleviation among Muslims in the 21st Century 21世纪穆斯林天课扶贫管理的国际化
Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2018.8.1.8793
Adamu Ummulkhayr
{"title":"Internationalization of Zakah Management for Poverty Alleviation among Muslims in the 21st Century","authors":"Adamu Ummulkhayr","doi":"10.32890/jbma2018.8.1.8793","DOIUrl":"https://doi.org/10.32890/jbma2018.8.1.8793","url":null,"abstract":"Zakah has been a national affair among Muslim countries such that each country manages its own collection and distribution. However, there has been an effort to internationalize zakah management since 2009 when the idea of the World Zakat Fund was suggested by the Malaysian government. This is an important innovation as the Prophet (PBUH) emphasized that Muslims all over the world are one and brothers to one another. Since the idea started in 2009, the subject of internationalization of zakah management is yet to receive adequate scholarly research attention. The present study fills this gap by discussing internationalization of zakah management and its advantages in poverty alleviation among Muslims. The study also gave other suggestions for improving zakah management in view of the complexity and extensive nature of poverty among Muslims in the 21st century.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121515040","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: 2
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