MANAGEMENT & ACCOUNTING REVIEW最新文献

The Effect of Student Dimension Factors on Online Distance Learning Satisfaction: Evidence from Indonesia 学生维度因素对在线远程学习满意度的影响:来自印度尼西亚的证据

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-15

{"title":"The Effect of Student Dimension Factors on Online Distance Learning Satisfaction: Evidence from Indonesia","authors":"","doi":"10.24191/mar.v22i02-15","DOIUrl":"https://doi.org/10.24191/mar.v22i02-15","url":null,"abstract":"Many universities and colleges were obliged to make quick changes to make online distance learning the default mode of education given the protracted lockdown period that followed COVID-19. During those times, higher education educators and learners were confronted with a sudden new norm of entirely tech-mediated teaching and learning. In addition to the benefits that online distance learning can provide to the new normal of teaching and learning, this transformation brings with it a number of problems. In pursuit of this, this study was undertaken among undergraduate students at Indonesian universities. The data was obtained via a web-based open-ended survey and analyzed using SEM - Partial Least Squares (PLS) software. According to the findings, only the student’s computer anxiety influenced the student’s satisfaction with online distance learning, but not the student’s attitude. The findings of this study provide academic institutions with important insights into the aspects that could be employed to promote students’ online distance learning satisfaction while also increasing retention and improving the quality of online teaching and learning. Limitations and future research directions are also highlighted.","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997048","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 Difference Between Non-Profit Organization Financial Reporting Practices and Financial Performance in Relation to IFRS for SMEs and Government Requirements 与中小企业国际财务报告准则和政府要求相关的非营利组织财务报告实践和财务绩效的差异

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-06

{"title":"The Difference Between Non-Profit Organization Financial Reporting Practices and Financial Performance in Relation to IFRS for SMEs and Government Requirements","authors":"","doi":"10.24191/mar.v22i02-06","DOIUrl":"https://doi.org/10.24191/mar.v22i02-06","url":null,"abstract":"This study explored the financial reporting practices and financial performance of non-government organizations (NGOs). A case study of a large anonymised non-profit organisation based in Durban, KwaZulu-Natal-South Africa, was conducted. A qualitative approach was employed, and data was collected through semi-structured interviews with 24 purposively selected participants to capture their thoughts. Data collected through interviews were supplemented by a review of internal confidential organisational documents. Transcripts, conventional thematic and document analysis, were used to analyse data. Empirical findings revealed that the selected organisation’s financial reporting practices were not fully prepared under the International Financial Reporting Standards for small and medium enterprises (IFRS for SMEs) but differed substantially in line with different formats imposed by its external donors. Relying on empirical findings, key recommendations with a view to enabling the organisation and other similar organisations globally to meet the divergent and often conflicting with requirements of all their stakeholders without losing credibility and or compromising its principles were provided. Therefore, policymakers and other key role players should act swiftly to remedy these discrepancies. This study will guide researchers to further research on subject matter.","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997050","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

Bibliometric Analysis Using R on Corporate Governance Mechanisms 公司治理机制的文献计量分析

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-04

引用次数: 0

Does Trade Integration Reorient Income Inequality? Evidence from the Post-Soviet Countries 贸易一体化会改变收入不平等吗?来自后苏联国家的证据

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-13

引用次数: 0

Audit Committee and External Auditors in Government-Linked Companies: Do they Play their Roles to Mitigate Earning Management? 审计委员会与外聘审计师:是否在缓解盈余管理中发挥了作用?

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-12

{"title":"Audit Committee and External Auditors in Government-Linked Companies: Do they Play their Roles to Mitigate Earning Management?","authors":"","doi":"10.24191/mar.v22i02-12","DOIUrl":"https://doi.org/10.24191/mar.v22i02-12","url":null,"abstract":"The accounting scandals of 1Malaysia Development Berhad in Government-Linked Companies (GLCs) in Malaysia had brought in negative consequences not just to the company but also to the stakeholders of the company. Hence, this study was conducted to examine the possibility of corporate governance monitoring mechanisms from Audit Committee and External Auditors Perspective in mitigating earnings management in GLCs in Malaysia. The data on corporate governance monitoring mechanisms were taken from annual reports of 38 GLCs listed in Bursa Malaysia for three years. This study used discretionary accruals as the proxy of the earnings management, quantified by Modified Jones in 1995. The data analysis was done via SPSS software by using multiple regression. The results showed that four out of five corporate governance monitoring mechanism variables have an insignificant influence on earnings management of GLCs listed in Bursa Malaysia. The external audit fee was the only variable of the corporate governance monitoring mechanism that had an influence on earnings management. This study provides policymakers, board directors, and managers with a set of recommendations that are relevant to the context by enabling a better understanding the impact of audit committee and external auditors on earnings quality.","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997055","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

Sustainable Finance: Exploring the Frontiers of Current Research 可持续金融:探索当前研究的前沿

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-01

{"title":"Sustainable Finance: Exploring the Frontiers of Current Research","authors":"","doi":"10.24191/mar.v22i02-01","DOIUrl":"https://doi.org/10.24191/mar.v22i02-01","url":null,"abstract":"This study explored the frontiers of current sustainable finance (SF) research by identifying research traits, important in shaping its future research direction. It combined analytical techniques covering bibliometrics, citation, social networks, and the content analysis of 690 papers published in the Scopus database between 1979 and 2021 (43 years). The analytical results suggested that SF has grown into a cross-disciplinary research area where past literature had concentrated mainly on business-related and environmental science domains. The three primary areas of focus in sustainable finance that have received considerable attention from scholars over the past few years include microfinance, green finance, and green banking. The publishing trend was first fragmented but ramped up post-2005 and further spiked post-2015, primarily due to the United Nations’ establishment and propagation of Sustainable Development Goals (SDGs), which systematically caused the literature to proliferate, covering more strategic research issues. The paper contributes to SF’s existing body of knowledge by highlighting critical research properties and suggesting ten promising areas important for early and/or matured researchers in framing their future research trajectory involving SF.","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997056","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

Political Costs, Monitoring Mechanisms, and Tax Avoidance: Case of the Hospitality Industry 政治成本、监督机制和避税:以酒店业为例

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-07

引用次数: 0

Forensic Accounting and Corporate Productivity in Thailand: Roles of Fraud Detection, Risk Reduction and Digital Capability 泰国的法务会计和企业生产力:欺诈检测、降低风险和数字能力的作用

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-14

{"title":"Forensic Accounting and Corporate Productivity in Thailand: Roles of Fraud Detection, Risk Reduction and Digital Capability","authors":"","doi":"10.24191/mar.v22i02-14","DOIUrl":"https://doi.org/10.24191/mar.v22i02-14","url":null,"abstract":"The objective of this study was to examine the influences of forensic accounting on corporate productivity through fraud detection and risk reduction as the mediators and digital capability as the moderator. In this study, 460 listed firms in Thailand were the sample. Both structural equation model and multiple regression analysis were utilized to investigate the research relationships. This study presented that forensic accounting had a significant positive influence on fraud detection, risk reduction and corporate productivity. Fraud detection positively influenced risk reduction but did not influence corporate productivity. Next, risk reduction had a positive influence on corporate productivity, and it was an important mediator of the forensic accounting-corporate productivity relationships. In addition, digital capability was a significant moderator of the fraud detection-corporate productivity relationships and the risk reduction-corporate productivity relationships. Therefore, forensic accounting has become a key business tool in helping firms achieve sustained goals. Firms are encouraged to support and promote the application of forensic accounting in their organisations in order to succeed and survive for sustainable business strategies, technics and operations under rigorously turbulent environments.","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997051","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 Financial Impacts of Lease Capitalisation on an Airline’s Financial Reporting: A Case Study of AirAsia Group Berhad 租赁资本化对航空公司财务报告的财务影响:以亚航集团有限公司为例

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-10

{"title":"The Financial Impacts of Lease Capitalisation on an Airline’s Financial Reporting: A Case Study of AirAsia Group Berhad","authors":"","doi":"10.24191/mar.v22i02-10","DOIUrl":"https://doi.org/10.24191/mar.v22i02-10","url":null,"abstract":"Effective 1 January 2019, the International Accounting Standards Board (IASB) introduced IFRS 16 Leases to replace IAS 17 Leases. The aviation industry would be affected by the change in leases standard as IFRS 16 Leases will result in larger assets and liabilities being recorded in the balance sheet. In light of this, this study aimed to examine the financial impacts of lease capitalisation and IFRS 16 Leases on an airline through the constructive lease capitalisation method and financial ratio analysis. AirAsia Group Berhad (AirAsia) was selected because its aircraft are predominantly leased and it was predicted to be affected by IFRS 16 Leases. The financial data of AirAsia was analysed before and after the adoption of IFRS 16 Leases from 2017 to 2019. The results showed that the adoption of IFRS 16 Leases had led to an increase in the amount of AirAsia’s assets and liabilities and caused adverse changes in AirAsia’s D/E ratio, D/A ratio, ROE ratio and ROA ratio with the exception to its asset turnover ratio. This study contributes to literature and practice by addressing the concerns raised by the IASB on the impacts of lease capitalisation on financial reporting following the implementation of IFRS 16 Leases .","PeriodicalId":496586,"journal":{"name":"MANAGEMENT & ACCOUNTING REVIEW","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997052","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 Significance of Financial Distress on Tax Avoidance Compared to Gender Diversity and Social Responsibility: A Study from Indonesia 相对于性别多样性和社会责任，财务困境对避税的影响:来自印度尼西亚的研究

MANAGEMENT & ACCOUNTING REVIEW Pub Date : 2023-08-01 DOI: 10.24191/mar.v22i02-16

引用次数: 0