Asia-Pacific Management Accounting Journal最新文献_第8页

The Impact of Adoption of The XBRL on the Development of Stock Markets XBRL的采用对股票市场发展的影响

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-04

W. Sassi, H. B. Othman, K. Hussainey

引用次数: 0

Do Fund Size, Style and Rating Explain Performance? 基金规模、风格和评级能解释业绩吗？

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-01

Jacob Ongaki

引用次数: 0

The Miles and Snow Business Strategy Typology and the Adoption of Management Accounting Practices Miles and Snow企业战略类型与管理会计实务的采用

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-09

T. Mat, Ammar Syafiq Subri, F. Fahmi

{"title":"The Miles and Snow Business Strategy Typology and the Adoption of Management Accounting Practices","authors":"T. Mat, Ammar Syafiq Subri, F. Fahmi","doi":"10.24191/apmaj.v16i2-09","DOIUrl":"https://doi.org/10.24191/apmaj.v16i2-09","url":null,"abstract":"Changes in the business environment requires that a company adopts a more adaptive strategy. A business strategy is not just about planning, but it needs to be supported with meaningful information. Management accounting complements a business strategy by providing crucial information, not just limited to cost efficiency, but customer satisfaction and quality management. However, the adoption of management accounting practices (MAPs) is believed to be influenced by strategy. Using the Miles and Snow (1978) business strategy typology model, this study examined the influence of business strategy on the adoption of MAPs, focusing on how the different types of business strategies used in organizations may influence the adoption of MAPs. Data was collected from manufacturing companies in Malaysia. The result showed that most Malaysian manufacturing companies utilized three major classifications of strategies, i.e., defender, prospector, analyzer, and only a few were classified as reactors. The result showed that the adoption level of both traditional and advanced MAPs is also high. Findings from this study indicated an influence of the defender and analyzer types towards adopting traditional MAPs, whereas the prospector type had influenced the adoption of advanced MAPs. Keywords: management accounting practices, business strategy, defender, prospector, analyzer, reactor","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48172570","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

Product Abundance, Product Delivery and Price of Product as Determinants of Online Business Profit Performance 产品丰富度、产品交付量和产品价格是在线业务利润表现的决定因素

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-14

Syaza Fahzlin Mohd Fahrughazi, Malaysia Rail Link Sdn Bhd, A. Kamaluddin

{"title":"Product Abundance, Product Delivery and Price of Product as Determinants of Online Business Profit Performance","authors":"Syaza Fahzlin Mohd Fahrughazi, Malaysia Rail Link Sdn Bhd, A. Kamaluddin","doi":"10.24191/apmaj.v16i2-14","DOIUrl":"https://doi.org/10.24191/apmaj.v16i2-14","url":null,"abstract":"With the increasing number of small and medium enterprises (SMEs) in Malaysia, most young entrepreneurs have started to use the internet as their business platform. However, the issue faced by these SMEs is maintaining their profit performance and long-term business sustainability. In maintaining their profit performance, entrepreneurs need to ensure they have product abundance, provide the best service delivery and offer the best price in the market. Hence, the objective of this research was to examine the relationship between an online business performance with the three main pillars of online business - product abundance, product delivery and product price. 210 registered SMEs located in the Klang Valley were chosen as the survey respondents. The result indicates that, product abundance and product price have a significant relationship with the performance, while product delivery had no significant relationship. This study proved that price of products offered by online business is crucial in maintaining customers’ satisfaction that is closely related to sales and performance. The findings of the study assists the entrepreneurs in developing their business while contributing to the nation’s economy when more potential SMEs’ businesses with an online capability are able to penetrate into the international market and compete globally. Keywords: online business, product abundance, product delivery, price of product, profit performance","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44642696","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

Corporate Governance Disclosure and Earnings Quality: Study on Companies Listed on The ASEAN Star Financial Times Stock Exchange (FTSE) 公司治理披露与盈余质量:基于东盟之星金融时报富时上市公司的研究

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-08

Robick Faliana, W. Utami

{"title":"Corporate Governance Disclosure and Earnings Quality: Study on Companies Listed on The ASEAN Star Financial Times Stock Exchange (FTSE)","authors":"Robick Faliana, W. Utami","doi":"10.24191/apmaj.v16i2-08","DOIUrl":"https://doi.org/10.24191/apmaj.v16i2-08","url":null,"abstract":"The governance mechanism is different for each company. Therefore, companies need an indicator to measure the quality of governance and one of them is the ASEAN Scorecard. This indicator is used as a standard for measuring the quality of corporate governance in the ASEAN region. The corporate governance mechanism can be a factor in price changes in the stock market. Investors will react to any issues related to it. Price changes that occur on the stock market are a measure of the size of investors in investing because they can affect expected earnings. Although there is quite a lot of research related to it, research on earnings quality that discusses market response to price changes that occur due to the influence of governance mechanisms is limited. This study aimed to examine the effect of corporate governance on earnings quality using companies listed on the Financial Time Stock Exchange ASEAN Star (FTSE ASEAN Star). The study was conducted by examining financial ratios of companies using a cross-sectional data regression model with the Earnings Response Coefficient (ERC) as a proxy. The results showed that corporate governance affected ERC, especially on the disclosure of corporate governance and shareholder rights. Keywords: ASEAN scorecard, corporate governance, earnings response coefficient, disclosure, fraud","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48632041","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

Strategic Management Accounting Tools as a ‘Package’: A Case Study 战略管理会计工具作为一个“包”:一个案例研究

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-03

H. Rathwatta, T. Gooneratne

{"title":"Strategic Management Accounting Tools as a ‘Package’: A Case Study","authors":"H. Rathwatta, T. Gooneratne","doi":"10.24191/apmaj.v16i2-03","DOIUrl":"https://doi.org/10.24191/apmaj.v16i2-03","url":null,"abstract":"Drawing empirical evidence from a telecommunications firm in Sri Lanka this paper reports on a case study of how strategic management accounting (SMA) tools form a package. We deployed the qualitative method and case study approach, and in-depth face-to-face interviews with key personnel engaged in the practice of SMA in the firm and reviewed documents to collect data. Our findings indicated that the firm used a bundle of SMA tools relating to competitors, customers, cost, and performance, essentially as a package. Findings further suggested that the use of SMA tools as a package gives rise to crucial implications in the form of interactions and contradictions, which were managed through reconciliation statements, analysis of variances, discussions, meetings, and informal communications. This research contributes to the management accounting literature by developing novel insights on the notion of 'SMA tools as a package'. From a theoretical stance, it offers a framework to explore SMA tools as a package, capitalising on prior literature and field data from the case study firm. It also provides learning points to practitioners regarding the simultaneous use of a collection of SMA tools as a 'package' to support organisational decision making. Keywords: strategic management accounting, package, case study","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42015310","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

Regulatory Capital is a Panacea for Efficiency, Credit Growth and Reducing Non-Performing Loans in Commercial Banks 监管资本是商业银行提高效率、增加信贷和减少不良贷款的灵丹妙药

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-10

Amina Malik, Babar Zaheer Butt, S. Din, Haroon Aziz

{"title":"Regulatory Capital is a Panacea for Efficiency, Credit Growth and Reducing Non-Performing Loans in Commercial Banks","authors":"Amina Malik, Babar Zaheer Butt, S. Din, Haroon Aziz","doi":"10.24191/apmaj.v16i2-10","DOIUrl":"https://doi.org/10.24191/apmaj.v16i2-10","url":null,"abstract":"This study examined the effectiveness of regulatory capital in enhancing efficiency and credit growth and reducing bad loans in commercial banks listed on the Pakistan Stock Exchange (PSX) from 2010 to 2019. Precisely, the impact of capital adequacy ratio (CAR) was studied on net interest margin (NIM), credit growth (CR) and non-performing loans (NPLs). The impact of capital adequacy regulations was assessed by retrieving data from financial statements analysis (FSA), Bank Financial statements and the World Bank website. Panel regression models including ordinary least squares (OLS), fixed and random effects under robust title were applied in this study. Results revealed that the implementation of stringent CAR plays the role of panacea and increases interest margin & credit growth and a reduction of NPL in Pakistani commercial banks. The study provides practical results for regulators to customize regulations on credit growth to reduce non-performing loans and maintain healthy growth of loans by not compromising on interest margins as well as maintenance of minimum capital adequacy ratios. With the high significance of stringent minimum capital adequacy for banks, the findings of the study are valuable for regulators, banks, auditors and investors, as capital adequacy ratio commonly plays the role of Panacea in terms of efficiency, credit growth and reduction in non-performing loans. Keywords: capital adequacy ratio, efficiency, credit growth, non-performing loans","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43920703","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

Personality Traits and Entrepreneurial Intention: Mediating Effect of Educational Support in Public Higher Education 人格特征与创业意向：公立高等教育教育支持的中介作用

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-06

Mazlina Mamat, Hatinah Abu Bakar, Muhammad Faizal bin Samat, Mariam Setapa

{"title":"Personality Traits and Entrepreneurial Intention: Mediating Effect of Educational Support in Public Higher Education","authors":"Mazlina Mamat, Hatinah Abu Bakar, Muhammad Faizal bin Samat, Mariam Setapa","doi":"10.24191/apmaj.v16i2-06","DOIUrl":"https://doi.org/10.24191/apmaj.v16i2-06","url":null,"abstract":"The purpose of this paper was to examine the influence of personality traits (agreeableness, conscientious, neuroticism, openness and extraversion) on entrepreneurial intention and to assess the mediating role of educational support on the relationships between personality traits and entrepreneurial intention. A total of 1000 students at Universiti Teknologi MARA Cawangan Kelantan (UiTMCK) were randomly selected. Questionnaire was distributed to various faculties such as the Faculty of Business & Management, Faculty of Accountancy, Faculty of Computer & Mathematical Science, and Faculty of Information Management and Art & Design. A total of 800 responses were collected and 753 of the responses were useable for the final analysis using the structural equation model partial least square (SEM-PLS 3.0). The findings revealed that agreeableness, conscientious, neuroticism, and extraversion have a significant influence on entrepreneurial intention but openness showed an insignificant influence. Besides, this study also found that educational support did not mediate the relationships between agreeableness, conscientious, neuroticism, openness and extraversion. Keywords: personality traits, entrepreneurial intention, educational support","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41565626","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

Cryptocurrencies and Finance Theories 加密货币与金融理论

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-12

A. Abdulbasith, M. Elgammal, Bana M. Abuzayed

{"title":"Cryptocurrencies and Finance Theories","authors":"A. Abdulbasith, M. Elgammal, Bana M. Abuzayed","doi":"10.24191/apmaj.v16i2-12","DOIUrl":"https://doi.org/10.24191/apmaj.v16i2-12","url":null,"abstract":"Cryptocurrency (CCY) as a new key player in the currency system that has drawn the attention of scholars to examine its influence, relations and the opportunities that it may provide. However, a financial theoretical framework to connect CCY with financial theory is missing. This paper fills this gap by providing a review for the theoretical framework introduced in the literature to position CCY in investment and finance theories. This is done by studying the CCY literature and providing a critical feedback on the overall contributions in the area and possible venues for improvement. We report a need for a long-term analysis for CCY as this asset class is fairly new and sufficient data may not be available. Moreover, a better connection and linking with finance theories is required as it is significantly deficient. The promising potential of blockchain/ CCY stresses the need for interdisciplinary research including business, legal and information technology disciplines. In addition, the Covid-19 pandemic opens the door for further research to investigate the role of CCY as a hedge in the times of crises. Keywords: digital ledger technology, cryptocurrency bitcoin, finance theory, investment, fintech","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47591746","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 Dividend Policy in Sri Lanka: The Panel Data Analysis 斯里兰卡股利政策的决定因素:面板数据分析

Asia-Pacific Management Accounting Journal Pub Date : 2021-08-31 DOI: 10.24191/apmaj.v16i2-11

L. Kengatharan

{"title":"Determinants of Dividend Policy in Sri Lanka: The Panel Data Analysis","authors":"L. Kengatharan","doi":"10.24191/apmaj.v16i2-11","DOIUrl":"https://doi.org/10.24191/apmaj.v16i2-11","url":null,"abstract":"The study aimed to emphasize the determinants of dividend policy in Sri Lankan firms. This study was conducted with 80 non - financial companies which were listed on Colombo Stock Exchange (CSE). The empirical research was focused on panel data analysis, and data was collected from annual reports for a five year period from 2013 to 2017. This study explored selected factors that influence dividend policy, including sales growth, leverage, firm size, profitability, EPS, liquidity, and risk. The panel data analysis employed pooled OLS, fixed - effect, and random - effect models. Based on the analysis, the fixed - effect model was thought to be the best fit for studying the factors that affect dividend policy. According to the outcome of fixed-effect model, among the seven input variables considered in this study, profitability, EPS, and risk were negatively linked to dividend policy. However, no significant relationship was found between dividend policy and sales growth, leverage, firm size, or liquidity. The findings contribute to the understanding that three parameters namely: profitability, EPS, and risk have been recognized as factors affecting dividend payouts in CSE’s listed companies. Hence, policymakers will be able to concentrate on the factors that influence shareholder wealth maximization. Keywords: profitability, EPS, risk, dividend payout","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45562003","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