Asian Journal of Economics, Business and Accounting最新文献

{"title":"Laundromats in Bangkok Real Estate Centric Services an Industry Emerging in Response to Covid-19","authors":"Hermann Gruenwald","doi":"10.9734/ajeba/2023/v23i221156","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221156","url":null,"abstract":"Aims: This study tried to capture the perception of laundromat customers in Bangkok, Thailand towards the end of the historic and unsettling Covid-19 crisis for washing and drying purposes in terms of process, physical evidence, and people components of the service marketing mix, in addition to product, price, place, and promotion.
 Study Design: This is a grounded theory study in nature that explored the users’ perceptions of coin-operated laundries through structured interviews that were captured on questionnaires.
 Place and Duration of Study: Various types of automated laundries in Bangkok, Thailand during the end phase of the Covid-19 pandemic between March 2022 and December 2022.
 Methodology: We included a random sample of 200 respondents (33% male and 67% female; age range 11 to over 80 years), students, housewives, employees, and retirees who used self-service laundries of various types for washing and drying as well as other services.
 Results: Very important for the process are comfort and atmosphere together with cleanliness and safety (Mean 3.48, SD 1.31, r = 0.529). The physical evidence mentioned location in terms of access and the facility itself (Mean 3.54, SD 1.11, r = 0.650). The customer mix was the most important people component with few and only occasional staff in the vending business. (Mean 3.31, SD 1.27, r = 0.619).
 Conclusion: The study concluded that the COVID-19 pandemic was the initial spark needed to start Bangkok's rapidly growing laundromat businesses. The industry grew so fast in Bangkok that the next target is the remainder of Thailand. Successful entrepreneurs in this industry will have a keen awareness of the location, process, physical evidence, and social components of their customer service-oriented highly automated SME.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"102 s2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135539654","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 Environmental Analysis on the Performance of Public Universities in Nairobi City County, Kenya","authors":"Teresia N. Nyoike, Hannah Orwa Bula","doi":"10.9734/ajeba/2023/v23i221154","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221154","url":null,"abstract":"The closing of 11 local campuses of two Kenyan public universities has substantially affected their performance and viability. Even though empirical literature has shown that environmental analysis affects performance in various circumstances, most research contains scope limitations, conceptual gaps, methodological gaps, and contextual gaps. As a result, there is a paucity of empirical evidence regarding the effect of environmental analysis on performance of Kenyan public universities, a research gap that the current study filled. The primary goal of the study was to assess effects of environmental analysis on performance in Kenyan public universities. The study was underpinned on theory of performance and strategic fit theory. The study, which used a descriptive study approach, had the 168 top administration managers of Kenyan public universities in Nairobi City County as its target group from which 119 respondents were obtained the Yamane formula. The study used stratified proportionate sampling to choose participants from each university who were then identified using systematic sampling. The data was gathered from primary sources through a questionnaire, which was pre-tested for validity using content analysis and reliability to yield a Cronbach’ Alpha value of 0.881 to indicate a reliable tool. Descriptive statistics were obtained from quantitative analysis and while inferential analysis was used to generate correlation and regression statistics The study found that at 5% significance level, environmental analysis has a significant and positive effect on performance of public universities in Nairobi City County (p< 0.047; r = 0.185; β = 0.155). The study recommends for public universities in Nairobi City County to ensure that their policies should always enhance their staff to effectively apply the basic environmental analysis tools; Balanced Scorecard framework Strengths, Weaknesses, Opportunities, and Threats Analysis, Political, Economic, Social, Technical, Legal and Environment model in their environmental analyses.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"2006 22","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135635778","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 Moderating Effect of Institutions in Government Expenditures - Economic Development Nexus in ECOWAS Countries","authors":"R. Santos Alimi","doi":"10.9734/ajeba/2023/v23i221155","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221155","url":null,"abstract":"The total effect of growing public spending on economic development is ambiguous, especially with today’s realities of exposure to international trade and domestic factor such as institutions. Hence, the objective of this study is to test the hypothesis that good institutions moderate the effect of large government size on economic development. The study employed secondary data covering the period 1986 to 2018 and Arellano and Bover’s Generalized Methods of Moments (GMM) panel estimation technique was used to achieve the study objective. Data on Gross Domestic Product per capita, government size, population growth rate, inflation rate, gross fixed capital formation, human development index (HDI) and financial development were sourced from World Development indicator database while data on institutions was obtained from International County Risk Guide database. The study found that the stated hypothesis is validated i.e good institutions mitigate any negative effect of large government size on economic development for Economic Community of West African States (ECOWAS). The study therefore, concluded that the relationship between government size and economic development depends on quality of institutions in ECOWAS countries. It is recommended that member countries should embrace democratic governance and build democratic institutions in order to promote government stability. More so, there is need to tightening up of existing public sector rules and regulations on corruption and the setting up of anti-corruption institutions to fight corruption and check corrupt behaviour in the ECOWAS countries.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"2009 26","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135636525","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":"Gross Capital Formation, Infrastructure and Economic Development in Nigeria","authors":"Adegboyega Samson Opadeji, Oladimeji Abeeb Olaniyi, Adewale Mathew Adekanmbi, Joseph Oluremi Olubitan","doi":"10.9734/ajeba/2023/v23i221152","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221152","url":null,"abstract":"In Nigeria, the extent to which the decline in capital formation as well as the dismal and disrepair state of most infrastructural facilities impair the growth potentials of the nation are relatively unknown. Given this, this study utilized the Johansen co-integration technique and the Vector Error Correction Model (VECM) to examine the impact of gross capital formation and infrastructure on economic development in Nigeria from 1991 to 2021. The findings of the co-integration analysis revealed the existence of a long-run relationship among the variables while the Vector Error Correction Model (VECM) indicated that gross capital formation did not exert a statistically significant effect on economic development in Nigeria within the study period. However, it was observed that infrastructure had a significant positive effect on the development of the economy. Based on the findings, the study recommended a collaborative effort between the government and private sectors to establish a conducive environment that promotes capital investments within the country. Also, capital formation should be efficiently utilized with a sizable amount accorded to infrastructural development which in turn translates to economic development.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"4 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135774203","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":"Exploring the Impact of Predictive Analytics on Accounting and Auditing Expertise: A Regression Analysis of LinkedIn Survey Data","authors":"Olubukola Omolara Adebiyi","doi":"10.9734/ajeba/2023/v23i221153","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221153","url":null,"abstract":"Considering the recent development of big data and its application in various business and management endeavors, there is a growing need for businesses and management of organizations to engage large amounts of data to make real-time decisions, improve financial reporting techniques, and optimize risk management systems in order to ensure increased effectiveness and efficiency in managing the financial resources of the organization. Also, to enhance auditing proficiency and detect fraudulent activities, auditing professionals are constantly engaged in routine tasks while conducting their professional engagements. This paper investigates the impacts of predictive analytics on accounting and auditing proficiency, focusing on financial reporting, fraud detection, risk management, and real-time decision-making. Predictive analytics is a data-driven approach that utilizes historical data and advanced modeling techniques to forecast future events and trends. Thus, this study aims to determine if integrating predictive analytics in accounting and auditing enhances heightened accuracy and reliability within these critical functions. The paper collected primary data through survey questionnaires from 366 accounting and auditing professionals with over ten years of experience. The data collected proved reliable as subjected to a Cronbach alpha reliability test. Linear regression was employed to test the hypothesis. The study found a positive significant relationship between predictive analytics and financial reporting accuracy, fraud detection, real-time decision-making, and risk management. The study recommends that organizations should embrace and invest in predictive analytics technologies in order to enhance their financial performance, while accounting and auditing professionals should commit to continuous learning and skills development in machine learning in order to heighten their proficiency in building proficient predictive analytics models that effectively assess risks, detect fraudulent actions, increase financial reporting accuracy, and supports real-time decision making.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"9 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135774353","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":"Federal Inland Revenue Services, Tax Systems and National Economic Development in Nigeria","authors":"Adedeji Deborah Bose, Fasua Henry Kehinde, Sunday Oluwafemi Michael","doi":"10.9734/ajeba/2023/v23i221151","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221151","url":null,"abstract":"The study examined the contributions of FIRS as one of the regulatory bodies to national economic development in Nigeria. The issue of harsh policies which becomes a noticeable threat to manufacturers (main tax payers) for relocating to neighbouring countries coupled with unfriendly tax policies approved by federal government and its attendants’ effects on the economy becomes the focus of the study It employs regression analysis to evaluate the relationship between FIRS’ tax policies to national development for the period of 12yrs (2011 - 2021). Real Gross Domestic Product (RGDP) was used as substitute for national development while Petroleum Profit Tax (PPT), Company Income Tax (CIT) and Custom and Excise Duties (CED) were employed as proxy for contributions of FIRS to tax policies. The findings of this study revealed that all explanatory variables have significant relationships with dependent variable respectively; PPT- 0.0383, CIT - 0.000 and CED - 0.000. The study concluded that there is significant relationship between FIRS’ tax policies to national development in Nigeria. Therefore, recommended that, since policies are meant for the well-being of citizens and progress of the economy, views and objects of tax payers must be well- integrated in the formulation of those policies and the need for constant feedback and review to suit the economy. Also, there is need for a more pragmatic FIRS institution approach to the control and management of evasion, tax avoidance and other illicit practices in the tax system, in order to take advantages of positive effect of taxes on the National Economic Development.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"10 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135774389","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":"Analysis of Foreign Trade Movement and its Impactin Exchange Rate Dinar the Iraqi for the Duration (2004-2021)","authors":"Ibrahim Ahmed Abed","doi":"10.9734/ajeba/2023/v23i221150","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221150","url":null,"abstract":"The research aims to study and analyze foreign trade indicators in Iraq, and their impact on the Iraqi dinar exchange rate. Therefore, the research problem was formulated to answer the question: Does foreign trade movement affect the Iraqi dinar exchange rate? Therefore, the time series was analyzed and the significant relationship between foreign trade indicators and the exchange rate was estimated using the VAR model and the Granger test. The test results for the VAR model showed that there was an effect of the volume of foreign trade on the exchange rate of the parallel Iraqi dinar during the research period. The researcher suggested several Recommendations, the most important of which are: The Monetary Authority in Iraq must take effective steps commensurate with the volume of demand for the dollar, especially in the currency sales window and the inclusion of small traders in foreign transactions that take place via the electronic platform to achieve stability in the exchange rate of the Iraqi dinar against the dollar, and to bridge the gap between the exchange rate Formal and parallel.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"46 13","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135819845","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 Contribution of Innovation Spaces Processes on the Performance of Early-Stage Enterprises in Iringa-Tanzania","authors":"Angel Ezekiel Kiologwe, Blandina Kisawike, Haji Ng’elenge","doi":"10.9734/ajeba/2023/v23i221148","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221148","url":null,"abstract":"This study examines the relationships between crowdsourcing, ideation, and business plan competitions to evaluate the effect of innovation spaces on early-stage enterprises' performance. One hundred fifty participants were chosen for the study via convenience sampling from hubs in Iringa like SIDO TLED Hub, RLabs, Kiota Hub, and Agriedo Hub. Three goals were pursued: determining the impact of crowdsourcing on performance, examining the influence of ideation, and evaluating the contribution of business plan competitions. Factor analysis evaluated validity, while Cronbach's Alpha verified dependability. Both multiple regression analysis and Pearson correlation were used to analyze the data. Results reveal that ideation, crowdsourcing, business plan competition, and performance correlate positively. Recommendations: Early-stage companies should partner with spaces for resources and growth; innovation spaces should improve processes and support enterprises.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"41 20","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135819723","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":"Contribution of Microfinance Institutions to Women Socio-economic Empowerment: A Case of BRAC Branch Iringa Municipal Council, Tanzania","authors":"Mary G. Maghina, Sosthenes Ruheza, Frank P. Mwangole","doi":"10.9734/ajeba/2023/v23i221149","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221149","url":null,"abstract":"This study investigates the role of microfinance institutions (MFIs), with a focus on the BRAC Branch in Iringa Municipality, Tanzania, in enhancing the socio-economic empowerment of women. Using a non-experimental cross-sectional research design, primary data was collected from 66 respondents, complemented by interviews with key informants from the BRAC Institution. The research employed systematic simple random and probability sampling techniques, utilizing questionnaires and interviews as research tools, with data analysis conducted using the Statistical Package for Social Sciences (SPSS). The study aimed to assess the impact of MFIs on women's entrepreneurship skills, examine their influence on income generation, and evaluate their role in enhancing social respect among women. MFIs, particularly the BRAC Branch, have played a pivotal role in improving the entrepreneurship skills of women borrowers. Access to resources, capital, and training has empowered women to develop and enhance their entrepreneurial capabilities. MFIs have significantly contributed to the income generation of women. By providing accessible financial services tailored to their needs, women have been able to invest in and expand their businesses, resulting in sustainable income and improved financial well-being. The study underscores the instrumental role of MFIs in enhancing social respect for women. As women become financially independent through active participation in economic activities, they gain recognition and respect within their communities. This has led to increased confidence and challenges to traditional gender norms. This research highlights the substantial strides made by microfinance institutions, particularly the BRAC Branch in Iringa Municipality, in empowering women socio-economically. The positive impacts on women's entrepreneurship skills, income generation, and social respect are evident. To further strengthen this contribution, collaborative efforts involving the government and stakeholders are recommended. Extending loan repayment periods, increasing maximum loan amounts, and providing accessible collateral options are crucial steps toward ensuring continued empowerment. These findings underscore the critical role of MFIs in advancing gender equality and socio-economic development in Tanzania.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"46 17","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135820015","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 Effect of Operational Strategy on Organizational Performance of Commercial Banks in Meru County, Kenya","authors":"Gonjobicha Adan Ibrahim, Robert Obuba","doi":"10.9734/ajeba/2023/v23i221146","DOIUrl":"https://doi.org/10.9734/ajeba/2023/v23i221146","url":null,"abstract":"Achieving optimal organizational performance is a concern for businesses, and it largely hinges on how well they adapt to the dynamic business landscape. Currently, this landscape is marked by significant turbulence in organizational performance, particularly posing challenges for managers in the banking sector. Furthermore, there has been a noticeable decline in the growth rate of most commercial banks in Meru City County, Kenya, leading to diminishing profit margins. Consequently, the implementation of functional level strategies has become crucial for banks aiming to achieve objectives such as customer retention, profit growth, increased sales, operational efficiency, and expanded market share. This research study primarily aimed to investigate how operational strategy impact the organizational performance of commercial banks in Meru County, Kenya. To conduct this research, a theoretical framework, resource-based view was used. The study utilized a descriptive research design, and a census approach was employed, targeting 19 branch managers, 19 operational managers, 19 marketing managers, 19 chief accounting officers, and 19 human resource managers in Meru County. A total of 95 respondents were selected for the sample, and data were collected using questionnaires with close-ended questions. Content validity was established through consultations and discussions with experts, academicians, and the supervisor. Reliability was assessed using the Cronbach Alpha method, and data analysis was conducted through the utilization of both descriptive and inferential statistical techniques, facilitated by the Statistical Package for Social Sciences software. The presentation of data took the form of frequency distribution tables and graphical charts. The consensus among respondents was that operational strategies exerted an influence on the organizational performance of commercial banks. Based on these findings, the study recommends enhancing operational strategies as they have a positive impact on the organizational performance of commercial banks in Meru County, Kenya.","PeriodicalId":433532,"journal":{"name":"Asian Journal of Economics, Business and Accounting","volume":"26 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135973558","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}