Accounting and Finance Research最新文献_第2页

Factors Influencing the Adoption of Artificial Intelligence (AI) Based Accounting System in Malaysian Organization: A Conceptual Paper 影响马来西亚组织采用基于人工智能（AI）的会计系统的因素：概念性论文

Accounting and Finance Research Pub Date : 2024-04-22 DOI: 10.5430/afr.v13n2p80

Mohd Fairuz Adnan, Azzihan Nurfarahin Bahrudin, Saleh Hashim

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Determining Manufacturing Costs Using T-Accounts and Simple Mathematics 使用 T 型账户和简单数学确定制造成本

Accounting and Finance Research Pub Date : 2024-04-22 DOI: 10.5430/afr.v13n2p72

Donald T. Joyner, Carl B. McGowan Jr.

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Factors Influencing the Integration of Cloud Computing in Modern Accounting Practices in the Malaysian Accounting Sector: A Conceptual Study 影响马来西亚会计行业将云计算融入现代会计实践的因素：概念研究

Accounting and Finance Research Pub Date : 2024-04-22 DOI: 10.5430/afr.v13n2p63

Mohd Fairuz Adnan, Sarah Amalin Zawari, Saleh Hashim

{"title":"Factors Influencing the Integration of Cloud Computing in Modern Accounting Practices in the Malaysian Accounting Sector: A Conceptual Study","authors":"Mohd Fairuz Adnan, Sarah Amalin Zawari, Saleh Hashim","doi":"10.5430/afr.v13n2p63","DOIUrl":"https://doi.org/10.5430/afr.v13n2p63","url":null,"abstract":"In the dynamic landscape of contemporary business, cloud computing has become a prevalent tool for organizations to manage and store data efficiently as more organizations adopt cloud-based solutions for their IT needs. In this case, the adoption of cloud computing is beneficial not only for managing and storing data but also for implementing effective cloud accounting systems. However, amidst the transformation and benefits, adopting and integrating cloud computing in accounting practices are not without challenges. This study aims to delve deeper into these issues to investigate the key factors influencing the adoption of cloud computing in accounting, particularly in the Malaysian business landscape. The factors explore the distinctive benefits like security, cost-effectiveness and flexibility while also shedding light on the associated challenges, with a particular emphasis on security. Despite these challenges, such as security vulnerabilities, cost overruns and potential for data loss, the study asserts that the benefits of integrating cloud computing into accounting practices substantially outweigh the hurdles. Consequently, it recommends strategic steps to ensure a smooth transition to cloud-based accounting systems. These measures are critical in aiding businesses in navigating through the challenges while capitalizing on the transformative potential of cloud computing, thereby staying competitive and agile in the rapidly evolving digital era.","PeriodicalId":512810,"journal":{"name":"Accounting and Finance Research","volume":"12 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140676647","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

Applicability of the Islamic Corporate Governance for Shariah Companies in Malaysia 伊斯兰公司治理对马来西亚伊斯兰公司的适用性

Accounting and Finance Research Pub Date : 2024-04-09 DOI: 10.5430/afr.v13n2p55

Rizwana Md Yusof, Zuraeda Ibrahim, Ahmad Zainal Abidin

引用次数: 0

The Number of Stocks Before (n) and After Portfolio Optimization (k): The Heuristic k ≈ sqrt(n) 优化组合前 (n) 和优化组合后 (k) 的股票数量：启发式 k ≈ sqrt(n)

Accounting and Finance Research Pub Date : 2024-04-08 DOI: 10.5430/afr.v13n2p32

M. Tarrazo

{"title":"The Number of Stocks Before (n) and After Portfolio Optimization (k): The Heuristic k ≈ sqrt(n)","authors":"M. Tarrazo","doi":"10.5430/afr.v13n2p32","DOIUrl":"https://doi.org/10.5430/afr.v13n2p32","url":null,"abstract":"This study focuses on the relationship between the number of securities (n) pre-selected for mean-variance portfolio optimization and the number of optimal securities (k). We propose a heuristic k ≈ square root (n) based on empirical research optimizing different sized (n) portfolios. That is, a sample selection of 20-30 securities should yield a portfolio of about five optimal securities, and an initial sample of 500 securities, should result in an optimal portfolio of about 22. We focus on the tangent portfolio that maximizes the return-to-risk ratio. The heuristic finds its support, rationale, and logic in the numerical properties and statistical nature of the optimization. More specifically, the heuristic seems to originate in the dynamic convergence patterns observable in many statistical processes, especially in standard deviations. It is also supported by available results in the literature. Our “square root” heuristic functions as part of the wider family of approximation around the power law, where some variables (authors, securities, people) receive a disproportionate share of a given collection of items – see, for example, Pareto’s principle, Zipf’s law, Lotka’s law, Price’s square root law, Simon’s law, etc. The heuristic provides assistance not only in anticipating the number of optimal securities chosen by the mean-variance optimizer but also in suggesting selectivity in the effort of pre-selecting securities prior to the optimization and in sharpening portfolio-based approaches to investing in general. In sum, the heuristic k ≈ sqrt(n) seems helpful at all levels of portfolio management.","PeriodicalId":512810,"journal":{"name":"Accounting and Finance Research","volume":"165 S348","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140731269","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

Reconceptualizing Tax Compliance Behavior: A Theoretical Matrix Approach 重新认识税收遵从行为：理论矩阵法

Accounting and Finance Research Pub Date : 2024-02-22 DOI: 10.5430/afr.v13n1p67

Deena Azriana Wan Mohd Azmi, Seri Ayu Masuri Md Daud

{"title":"Reconceptualizing Tax Compliance Behavior: A Theoretical Matrix Approach","authors":"Deena Azriana Wan Mohd Azmi, Seri Ayu Masuri Md Daud","doi":"10.5430/afr.v13n1p67","DOIUrl":"https://doi.org/10.5430/afr.v13n1p67","url":null,"abstract":"Tax compliance behavior is a multifaceted and extensively explored phenomenon within behavioral economics. However, due to its intricate nature, achieving a full grasp of this topic remains a challenge. This paper is motivated by the lack of coherent structure and lucidity in the existing theoretical frameworks employed to elucidate tax compliance behavior. Firstly, this paper puts forth a novel perspective that seeks to transcend the traditional binary framework of taxpayer behavior, which typically categorizes taxpayers as either compliant or non-compliant. Instead, this paper posits that taxpayer behavior may exist along a spectrum spanning from complete compliance to absolute non-compliance. This conceptual shift aims to provide a more nuanced understanding of taxpayer behavior by acknowledging the potential for varying degrees of compliance. Secondly, to address the existing gaps in the theoretical foundations of factors influencing tax compliance behaviour, the paper introduces a theoretical matrix. This matrix is intended to serve as an organized framework that succinctly encapsulates the prevalent theories underpinning studies concerning the determinants of tax compliance behavior. By methodically categorizing these theories based on ‘types of compliance’ and ‘types of factors’ dimensions, the matrix provides researchers and practitioners with a cohesive overview of the diverse factors influencing taxpayer behavior.","PeriodicalId":512810,"journal":{"name":"Accounting and Finance Research","volume":"34 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140439327","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

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 13, No. 1, 2024 会计与金融研究》第 13 卷第 1 期审稿人致谢，2024 年

Accounting and Finance Research Pub Date : 2024-02-22 DOI: 10.5430/afr.v13n1p92

Sarah Chen

引用次数: 0

Examining the Influence of Corporate Governance on Working Capital Management: Insights from Malaysian Public Listed Companies in Selangor 考察公司治理对营运资本管理的影响：雪兰莪州马来西亚上市公司的启示

Accounting and Finance Research Pub Date : 2024-01-24 DOI: 10.5430/afr.v13n1p30

N. Rahim, Mohd Fairuz Adnan, Yusri Hazrol Yusoff

{"title":"Examining the Influence of Corporate Governance on Working Capital Management: Insights from Malaysian Public Listed Companies in Selangor","authors":"N. Rahim, Mohd Fairuz Adnan, Yusri Hazrol Yusoff","doi":"10.5430/afr.v13n1p30","DOIUrl":"https://doi.org/10.5430/afr.v13n1p30","url":null,"abstract":"Corporate governance and working capital management (WCM) are treated as essential subjects in financial management. Many researchers have studied the influence of corporate governance, but only a few of them have connected it with WCM efficiency. Particularly in Malaysia, there has been little concentration given to the relationship between corporate governance attributes and the WCM of the companies. Therefore, the present study intends to analyse the impact of corporate governance represented by CEO tenure, CEO Duality, Board size and Audit Committee on WCM represented by the current ratio of 35 Selangor-based companies which are listed under the FTSE Bursa Malaysia Top 100 Index.The results from this study show that CEO tenure has a significant negative impact on the current ratio, while CEO duality has a positive impact on the current ratio. Moreover, board size has no significant impact on the current ratio, and the audit committee has a significant positive impact on the current ratio. These findings imply that effective corporate governance mechanisms can significantly affect WCM. The result is expected to enable the owners of the firms to improve their corporate governance practices to enhance WCM efficiency and, furthermore, contribute to the enhancement of the profitability of the firms and maximise shareholders' wealth indirectly. Additionally, the findings from this study can also be a guide for good corporate governance' criteria that significantly affect the efficiency of WCM to be practised by other companies, including SMEs and other organisations.","PeriodicalId":512810,"journal":{"name":"Accounting and Finance Research","volume":"55 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139601079","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

Cash Holdings Determinants: The Case of Malaysian Local Authorities 现金持有量的决定因素：马来西亚地方政府案例

Accounting and Finance Research Pub Date : 2024-01-22 DOI: 10.5430/afr.v13n1p18

Norilmiah Azis, Nor Khadijah Mohd Azhari, Radziah Mahmud, Rosmini Mohd Aripin, Y. N. Abu Bakar

{"title":"Cash Holdings Determinants: The Case of Malaysian Local Authorities","authors":"Norilmiah Azis, Nor Khadijah Mohd Azhari, Radziah Mahmud, Rosmini Mohd Aripin, Y. N. Abu Bakar","doi":"10.5430/afr.v13n1p18","DOIUrl":"https://doi.org/10.5430/afr.v13n1p18","url":null,"abstract":"This paper investigates the determinants of cash holdings by Malaysian local authorities. The researchers seek understanding on the motivation/intention behind the pattern of cash holdings and the theory that may be able to explain why the local authorities hold such amount of cash. Extensive research affirms that organizations in the private sector possess reasons to maintain cash, encompassing transactional, precautionary, and speculative objectives. The pecking order theory, trade-off theory, and free cash flow theory are also significant frameworks that explain why individuals, businesses, and institutions hold cash. However, there has been limited investigation into the factors influencing cash holdings in the public sector, particularly among local authorities in Malaysia. Therefore, relationship between the local authorities’ size, growth opportunities, financing deficits, liquidity, leverage, capital expenditure and access to credit market and cash holdings in Malaysian local authorities is examined. The sample in this study is 37 districts in Malaysia and data is collected from financial statements of the studied districts between 2015 and 2019. Thus, the total observations in this study are 185 districts-years.","PeriodicalId":512810,"journal":{"name":"Accounting and Finance Research","volume":"98 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139606070","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 Financial Behaviour: Does Digital Financial Literacy (DFL) Foster or Deter Sound Financial Behaviour? 金融行为的决定因素：数字金融知识（DFL）是促进还是阻碍健全的金融行为？

Accounting and Finance Research Pub Date : 2024-01-03 DOI: 10.5430/afr.v13n1p6

Norli Ali, Nurhazrina Mat Rahim, Mohd Fairuz Adnan, Heri Yanto, K. Kiswanto

{"title":"Determinants of Financial Behaviour: Does Digital Financial Literacy (DFL) Foster or Deter Sound Financial Behaviour?","authors":"Norli Ali, Nurhazrina Mat Rahim, Mohd Fairuz Adnan, Heri Yanto, K. Kiswanto","doi":"10.5430/afr.v13n1p6","DOIUrl":"https://doi.org/10.5430/afr.v13n1p6","url":null,"abstract":"The rise in bankruptcy cases among Malaysia’s younger population shows that youngsters have weak money management skills or financial behaviour (FB). Digital financial goods and services (DFS) have increased in popularity because of social isolation due to COVID-19 disease. Therefore, digital financial literacy (DFL) - financial literacy (FL) from the digital standpoint has spurred. Based on the theory of planned behaviour, DFL is expected to influence oneself in executing good FB. This study examines the role of DFL in influencing students’ FB, incorporating other vital factors, such as FL, financial attitude (FAT), peer influence (PEI), parental influence (PRI), and social media influence (SMI). SmartPLS was used to analyse data from a survey of 183 Malaysian university students using partial least squares (PLS) modelling. The measurement model signified that the instrument utilised was valid and reliable. The result indicated that FL, FAT, PRI, and SMI displayed a significantly positive impact on FB. Meanwhile, DFL negatively affects FB, which surprisingly contradicts the expectation that it could foster sound FB. This study concludes that DFL deters sound FB. In light of DFS's recent ascent in popularity, these results add to the expanding body of knowledge on DFL.","PeriodicalId":512810,"journal":{"name":"Accounting and Finance Research","volume":"26 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139388817","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