Asia-Pacific Management Accounting Journal最新文献_第2页

Investor Sentiment Under the Maqasid Al-Shari’ah Compliance Asset Pricing Model: A Behavioral Finance Approach to Islamic Finance Maqasid Al-Shari 'ah合规资产定价模型下的投资者情绪:伊斯兰金融的行为金融学方法

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-07

Igo Febrianto, Norhayati Mohamed, Imbarine Bujang

引用次数: 0

Valuation Techniques and Financial Statement Disclosures for Non-Bearer Plant Sustainability Performance in Indonesia 印尼非生产性工厂可持续发展绩效的估值技术和财务报表披露

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-03

Widya Perwitasari, Norazida Mohammed, Nasir Sultan, Aria Farah Mita, Radziah Mahmud

{"title":"Valuation Techniques and Financial Statement Disclosures for Non-Bearer Plant Sustainability Performance in Indonesia","authors":"Widya Perwitasari, Norazida Mohammed, Nasir Sultan, Aria Farah Mita, Radziah Mahmud","doi":"10.24191/apmaj.v18i2-03","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-03","url":null,"abstract":"This study presents early evidence of the current valuation techniques and financial statement disclosure of non-bearer plants by companies on the Indonesia Stock Exchange. The emphasis is on measurement and valuation techniques amended in 2018-2019—the compliance in financial statement disclosure items provided by the companies. The valuation technique of a biological asset is quite challenging because this process includes measurements due to changes in market price and biological transformation. The study was conducted through a review of financial statements, primarily focusing on their disclosure. The study compared the change recorded in the initial years after amendments in accounting policy (2018 and 2019). The result showed that companies applied no uniform techniques to the valuation of biological assets. Therefore, it significantly affected their disclosure mainly due to the scarcity of technical guidance concerning biological assets. This study was limited to observing disclosure information and its accounting treatment by companies listed in Indonesian Stock Exchange under Agriculture and related industries. This study is useful to academics, accounting standard setters, and regulatory bodies. The paper is useful as feedback to accounting standard setters regarding implementing Financial Accounting Standard No.69: Agriculture in Indonesia. The findings aim to provide insights to regulatory bodies regarding financial information provided by companies in the logging sector. Keywords: measurement, valuation technique, financial statement disclosure, non-bearer plant, compliance, Indonesia","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135991016","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

Council’s Online Disclosure of Accountability Practices: Isomorphism Inquiries 委员会的在线披露问责做法:同构查询

Asia-Pacific Management Accounting Journal Pub Date : 2023-08-31 DOI: 10.24191/apmaj.v18i2-05

Dayang Hafiza Abang Ahmad, Corina Joseph, Roshima Said

{"title":"Council’s Online Disclosure of Accountability Practices: Isomorphism Inquiries","authors":"Dayang Hafiza Abang Ahmad, Corina Joseph, Roshima Said","doi":"10.24191/apmaj.v18i2-05","DOIUrl":"https://doi.org/10.24191/apmaj.v18i2-05","url":null,"abstract":"The study aimed to explain the reasons for disclosing the accountability practices information on the Malaysian local councils’ websites using the isomorphism tenet. Semi-structured interviews were conducted with officers from 12 selected Malaysian local councils involved in the disclosure of accountability practices on websites. The interviews revealed that the reasons for disclosure of accountability practices information were classified into six themes – regulatory requirements, website administration, community, organisational goals, leadership, and others, which are subsequently linked to the three isomorphism pressures and strategic controls concept. This study demonstrates the effect of the isomorphic influences by local councils on the disclosure of accountability practices on websites. This paper contributes to the public sector accounting research on the use of the isomorphism concept to explain the disclosure of accountability practices on websites and subsequently linked to behavioural control and informational control concepts that are not commonly used in disclosure studies. The findings of this paper are helpful to local councils and policymakers in identifying the reasons for the disclosure of accountability practices on websites, hence, enabling them to improve in the future. Keywords: Accountability practices, local council, isomorphism, disclosure, websites, strategic controls","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135991013","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

Determinants of Customer Satisfaction in E-Commerce: A Case Study in Higher Learning Institutions in Johor 电子商务中顾客满意的决定因素:以柔佛州高等院校为例

Asia-Pacific Management Accounting Journal Pub Date : 2023-04-30 DOI: 10.24191/apmaj.v18i1-01

Abd Halim Mohamad Mohamad, Sabrinah Adam Adam

{"title":"Determinants of Customer Satisfaction in E-Commerce: A Case Study in Higher Learning Institutions in Johor","authors":"Abd Halim Mohamad Mohamad, Sabrinah Adam Adam","doi":"10.24191/apmaj.v18i1-01","DOIUrl":"https://doi.org/10.24191/apmaj.v18i1-01","url":null,"abstract":"Customer satisfaction is an essential experience in e-commerce. The objective of this study was to identify determinants of customer satisfaction in e-commerce. This case study adopted its theoretical framework from the Theory of Reasoned Action (TRA). It also applied a quantitative research methodology by using self-administered questionnaires as a measurement tool in gathering sample data. The sample were student’s students from various course backgrounds in higher learning institutions in Johor. A total of 224 students answered the questionnaires. IBM SPSS version 26 was used to analyse the sample data. A test of reliability was carried out using the Cronbach's alpha method. Later, using Pearson correlation and multiple regression analysis to assess the interrelationship between the independent and dependent variables, predictors and criteria values were identified. The findings revealed that user interface quality, product information quality, security perception, and privacy perception had a positive relationship with customer satisfaction. However, e-service quality had a negative relationship and had no significant impact on customer satisfaction. This study provides insight into the influencing aspects and their functions. This would allow e-commerce firms to improve their websites based on the findings. Keywords: customer satisfaction, e-commerce, B2C, TRA, influencing factors","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135758347","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

Earnings Quality: An Analysis of Indonesia Manufacturing Companies with Dividend Policy as a Moderating Variable 盈余质量：以股利政策为调节变量的印尼制造业公司分析

Asia-Pacific Management Accounting Journal Pub Date : 2023-04-30 DOI: 10.24191/apmaj.v18i1-09

M. Osesoga

{"title":"Earnings Quality: An Analysis of Indonesia Manufacturing Companies with Dividend Policy as a Moderating Variable","authors":"M. Osesoga","doi":"10.24191/apmaj.v18i1-09","DOIUrl":"https://doi.org/10.24191/apmaj.v18i1-09","url":null,"abstract":"This study aimed to examine the factors that influenced earnings quality in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Earnings quality is the ability of company-generated profit information to influence the decisions of financial statement users. Earnings information is used as a basis for consideration in making decisions so companies are required to provide quality earnings information. Earnings quality in this study was measured by the Earnings Response Coefficient (ERC). ERC is a measure of the magnitude of the abnormal return of a stock in response to unexpected earnings reported by the company. In this study, the factors that were predicted to affect ERC were profitability, leverage, firm size, and liquidity with dividend policy as a factor that could moderate the relationship with ERC. Based on the results, it can be concluded that profitability, firm size, and liquidity had a significant positive effect on earnings quality (ERC), with dividend policy as a moderating variable. Meanwhile, leverage (DER) had no effect on earnings quality with dividend policy as a moderating variable. Keywords: dividend, earnings response coefficient, leverage, profitability, size","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47575732","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

COVID-19 Economic Impact and Saudi Stimulus Package Effectiveness 新冠肺炎经济影响和沙特刺激计划的有效性

Asia-Pacific Management Accounting Journal Pub Date : 2023-04-30 DOI: 10.24191/apmaj.v18i1-04

Nahla Samargandi

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Applying the Resource Dependence Theory to Enhance Supply Chain Management of Small and Medium Scale Enterprises (SMEs) in the Context of Covid-19 新冠肺炎背景下应用资源依赖理论加强中小企业供应链管理

Asia-Pacific Management Accounting Journal Pub Date : 2023-04-30 DOI: 10.24191/apmaj.v18i1-08

P. Kulkarni, Gurudutt Nayak, A. P.

{"title":"Applying the Resource Dependence Theory to Enhance Supply Chain Management of Small and Medium Scale Enterprises (SMEs) in the Context of Covid-19","authors":"P. Kulkarni, Gurudutt Nayak, A. P.","doi":"10.24191/apmaj.v18i1-08","DOIUrl":"https://doi.org/10.24191/apmaj.v18i1-08","url":null,"abstract":"The Covid-19 pandemic had deeply affected supply chain management across industries, necessitating firms to redefine their strategies to reduce the risk and imbalance caused by the disruption. The study highlights how external risk factors have influenced the internal and organizational factors of the small and medium enterprises (SMEs) in dealing with their supply chain disruptions. We applied the resource dependence theory to illustrate this aspect and also to understand the factors that impact supply chain management. The study applied the interpretive structural modelling (ISM) methodology and Cross Impact Matrix Multiplication Applied to Classification (MICMAC) methodology to understand the inter-dependence relationship between these factors of risk in supply chain management during Covid-19. Our study was specific to the ongoing COVID 19 pandemic as the external factor disrupting supply chains and impacting a firm’s internal and organizational factors in dealing with the impact. Our results showed that external factors deeply influence the internal factors governing supply chain management, which in turn, impact firm performance. Keywords: supply chain management, resource dependency theory, covid-19, small and medium enterprises, decision making","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44783525","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

Accountable Behavior towards Sustainable Development: The Role of Knowledge and Attitude of University Graduates 可持续发展的责任行为：大学毕业生知识态度的作用

Asia-Pacific Management Accounting Journal Pub Date : 2023-04-30 DOI: 10.24191/apmaj.v18i1-02

Nor Affida Md Zin, Eley Suzana Kasim, Nur ‘Iishah Mohamed Azmi, Abdullah Saad Al-Dhubaibi, N. Zainal

{"title":"Accountable Behavior towards Sustainable Development: The Role of Knowledge and Attitude of University Graduates","authors":"Nor Affida Md Zin, Eley Suzana Kasim, Nur ‘Iishah Mohamed Azmi, Abdullah Saad Al-Dhubaibi, N. Zainal","doi":"10.24191/apmaj.v18i1-02","DOIUrl":"https://doi.org/10.24191/apmaj.v18i1-02","url":null,"abstract":"Although many studies have examined sustainability from the organisational corporate viewpoint, limited studies have focussed on the role of individual accountable behaviour in supporting sustainable development agenda. Studies have shown that knowledge and attitude of individuals are essential requirement to achieve sustainable development. However, little is known on how university graduates’ knowledge and attitude contribute to accountable behaviour. Given that university graduates are viewed as agents of change, this study aimed to examine the effect of knowledge and attitude on their accountable behaviour. This study collected data through quantitative survey involving 385 university graduates from various universities in Malaysia. To gain a deeper understanding of the research issues and to follow up on the queries of the open-ended survey, we conducted qualitative interviews with five university graduates. The outcome revealed that both knowledge and attitude significantly influenced accountable behaviour towards sustainable development. These findings add to the body of knowledge founded on Malaysia’s reality as a developing nation seeking to advocate sustainable development. Keywords: sustainability, sustainable development, knowledge, attitude, accountable behaviour, university graduates","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42084698","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

Governance for Sustainable Social Enterprise Performance: Moving Beyond Control Mechanisms 可持续社会企业绩效的治理:超越控制机制

Asia-Pacific Management Accounting Journal Pub Date : 2023-04-30 DOI: 10.24191/apmaj.v18i1-07

A. Ghazali, Nur Aima Shafie, Zuraidah Mohd Sanusi, S. Sanusi, Salwa Zolkaflil

{"title":"Governance for Sustainable Social Enterprise Performance: Moving Beyond Control Mechanisms","authors":"A. Ghazali, Nur Aima Shafie, Zuraidah Mohd Sanusi, S. Sanusi, Salwa Zolkaflil","doi":"10.24191/apmaj.v18i1-07","DOIUrl":"https://doi.org/10.24191/apmaj.v18i1-07","url":null,"abstract":"One of the prominent challenges of social enterprises is the inability to sustain their performance. In recent years, there have been instances where social enterprises have faced issues related to mismanagement, and these incidents have been associated with lack of effective governance. Therefore, this qualitative study engaged semi-structured interviews with representatives of social enterprises in Malaysia in assessing and examining the ideal governance framework that would suit the needs of social enterprise to attain sustainable performance. At first glance, the findings suggest that governance is achieved through effective control mechanisms and accountability practices. However, the respondents had also shared some insights that would suggest a forward-looking approach to social enterprise governance that prioritises sustainability, innovation, and social impact, rather than just control and compliance. Additionally, another substance being highlighted by the respondents that is closely related with social enterprise governance is about building relationships and trust. Keywords: governance, sustainability, control mechanisms, social enterprise, performance","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42941447","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 Political Connection and Family Business Create or Destroy Firm Performance: Lessons Learned from Malaysia 政治关系和家族企业是创造还是破坏企业绩效:马来西亚的经验教训

Asia-Pacific Management Accounting Journal Pub Date : 2023-04-30 DOI: 10.24191/apmaj.v18i1-06

Fazrul Hanim Abd Sata, Nurul Azlin Azmi, Muhamad Ashaari Sukar, Mohd Taufik Mohd Suffian, Reni Yendrawati Reni Yendrawati, N. B. Zakaria

{"title":"Does Political Connection and Family Business Create or Destroy Firm Performance: Lessons Learned from Malaysia","authors":"Fazrul Hanim Abd Sata, Nurul Azlin Azmi, Muhamad Ashaari Sukar, Mohd Taufik Mohd Suffian, Reni Yendrawati Reni Yendrawati, N. B. Zakaria","doi":"10.24191/apmaj.v18i1-06","DOIUrl":"https://doi.org/10.24191/apmaj.v18i1-06","url":null,"abstract":"This study examined the effect of the family business on firm performance and whether the political connection moderates these relationships. Final sample consisted of 1,969 firm-year observations from 2013 - 2017. Family characteristics and political connections data were hand-collected from annual report and financial data were extracted from Eikon Datastream. We found that family chairmanship and high family ownership concentration can destroy firm performance, exhibited by low Tobin Q. However, the moderating effect of political connection between family business and firm performance showed a positive and significant association. This implies that politicians in the family firm can create firm performance as they can work as external watchdogs. Additional analysis showed that political connections in high family ownership can destroy firm performance. These findings provide practical implications for regulators and investors that they should be mindful of the designation of family members and appointment of politicians in firms as it may create agency costs and destroy firm performance. This study adds to the limited, albeit important evidence on the joint effect of politically connected firms and family businesses on firm performance. Keywords: family business, political connection, firm performance","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44576437","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