Accounting最新文献

{"title":"A fair-biased allocation of investment between economic sectors using social accounting matrix multiplier analysis","authors":"Atieh Namazi, M. Khodabakhshi","doi":"10.5267/j.ac.2023.2.001","DOIUrl":"https://doi.org/10.5267/j.ac.2023.2.001","url":null,"abstract":"Economists have exploited the social accounting matrix in linear economic models to analyze the effect of some variables such as government spending, investment, and export on other economic indicators including total output, employment, household income, and economic growth. In this paper, the influence of investment injection on some economic indicators is analyzed. In addition, to gather different indicators in a general view, these economic indicators are applied as inputs and outputs in a data envelopment analysis model. Overall, to get to the best possible economic conditions, a fair revenue allocation method is used based on a data envelopment analysis model to determine each economic sector’s quota of investment. Next, a kind of fair-biased allocation method improving the economic conditions in comparison to the prior model is proposed. Finally, the whole process for Iran’s social accounting matrix and subsequent results are presented.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748630","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 budget participation on the management performance through management commitment as an intervening variable","authors":"Digna Jatiningsih, Winwin Yadiati, C. Sukmadilaga, Dini Rosdinia, Ilya Avianti","doi":"10.5267/j.ac.2023.3.001","DOIUrl":"https://doi.org/10.5267/j.ac.2023.3.001","url":null,"abstract":"This study conducted a test to see the influence of budgeting participation on working performance through managers’ commitment as an intervening variable of managers manufacturing companies listed on Indonesia Stock Exchange (IDX). This study used descriptive analysis and statistical method Structural Equation Modeling (SEM)-Lisrel. The data was collected by using questionnaires given to 124 managers from 108 manufacturing companies listed on Indonesia Stock Exchange. The result showed that budgeting participation has a positive and significant influence on the managers’ performance through managers’ commitment as an intervening variable. The findings of this study added to the limitations of the research literature on the elaboration of variables that determine managers’ commitment and manager’s performance in manufacturing companies.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748704","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":"Mixed reactions of Africa regional stock markets to COVID-19 pandemic: events study analysis","authors":"Samuel Kortu Nelson, Richard Danquah, Ishmael Arhin, Lydia Osarfo Achaa, Peter Davis Sumo, Chiamaka Nneoma Nweze","doi":"10.5267/j.ac.2023.3.002","DOIUrl":"https://doi.org/10.5267/j.ac.2023.3.002","url":null,"abstract":"COVID-19 has caused severe disruptions in global economic activities, and its impacts on stock markets cannot be overemphasized. The study employs market model and event study approach with four events (WHO announcement of COVID-19 as a global health emergency, confirmed infections, confirmed deaths, and vaccination) to examine the reactions of four African regional blocs’ markets to the pandemic from September 1, 2019, to August 31, 2021, to estimate the average abnormal returns of each regional bloc. On the day of the WHO announcement, we document insignificant negative average abnormal returns in the Northern bloc. We also document significant negative average abnormal returns for infections in all but the Northern bloc on the event day. The Western bloc generated the highest significant negative average abnormal return (-43 per cent) on the day COVID-19 death was confirmed on the continent. We finally document insignificant average abnormal returns from weeks 1 to 20 after the first vaccination in the Northern and Eastern blocs. The study recommends that investors, portfolio managers, and speculators not panic during similar pandemics since they can generate significant abnormal returns and diversify their investment holdings across the four regional blocs in Africa, as demonstrated by the COVID-19 pandemic.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748807","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 effects of customer relationship management, service quality and relationship marketing on customer retention: The mediation role of bank customer retention in Indonesia","authors":"Budi Jaya Sugiato, S. Riyadi, Endah Budiarti","doi":"10.5267/j.ac.2022.12.004","DOIUrl":"https://doi.org/10.5267/j.ac.2022.12.004","url":null,"abstract":"This study aims to examine customer retention (CR) from the aspect of customer satisfaction with customer relationship management (CRM), service quality and marketing relations (RM). State-owned bank customers selected the research population in all branch offices in the Madura region, and data were collected through a Likert scale model questionnaire. The results of the path analysis using the structural analysis model (SEM) show that there is an influence of CRM on customer satisfaction; there is an effect of service quality on customer satisfaction; there is an effect of RM on customer satisfaction; CRM through customer satisfaction affects CR; service quality through customer satisfaction affects CR; RM through customer satisfaction affects CR; there is an effect of customer satisfaction on CR on customers. Then the simultaneous test shows that simultaneously RM, service quality, and RM impact customer satisfaction, and the value of coefficient of determination (R-Square) explains that CRM, service quality, and RM can effectively contribute to customer satisfaction. Simultaneously, CRM, service quality, and RM affect CR. CRM, service quality, and RM affect CR mediated by customer satisfaction. CRM, service quality, and RM, through customer satisfaction, can effectively contribute to CR to customers of state-owned bank Regional Offices.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748068","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":"Shared economy development model with economic development approach in Iran's sports industry","authors":"Zohre Sharei, A. Zare","doi":"10.5267/j.ac.2023.1.001","DOIUrl":"https://doi.org/10.5267/j.ac.2023.1.001","url":null,"abstract":"This study aimed to develop a model for developing a shared economy with an economic development approach in the Iranian sports industry. The research method was a two-stage exploratory combination of instrument making. In the qualitative part, the purposeful sampling method and theoretical saturation technique were performed. The tools used were to identify semi-structured interviews (with focus groups) and study documents. To ensure the validity and reliability of the study, the Lincoln and Guba evaluation methods were used. In the quantitative part, the research method was a descriptive survey. The statistical population was the economic activists in sports and sports marketing students. According to Cochran’s sample size determination formula, 384 people were considered as the sample. to collect data from the questionnaire of the framework model of the shared economy model in sports with an economic development approach that includes 43 items that have been extracted according to the theoretical foundations and the qualitative part of the research. Eight professors of sports management were used to evaluate the face validity and the carcass model was used for the content validity of the questionnaire questions. (CVR=0.86) and content validity was confirmed. Cronbach's approved alpha was also used. Descriptive statistics and structural equation modeling were used to analyze the data to evaluate the fit of the research model. The results of the research in the qualitative section showed that after examining the Delphi method and performing the first stage, 31 items were identified. In the second stage, 40 items were identified, and in the third stage; Finally, 50 items were identified. The three dimensions of human ecology, fiscal policy, and value-oriented processes emerged as a framework for the model of a shared economy in sports with an economic development approach. And in the quantitative part, the human ecology dimension with a value of 0.71 affects the value-oriented process dimension with a value of 0.65 and the fiscal policy dimension with a value of 0.63 affects the framework for the development of a shared economy in sport. The results also showed that the research model has a good fit. Therefore, it is suggested that the sports organizations' managers pay attention to the factors of this research to implement economic development by emphasizing a shared economy.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748519","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":"Causes and consequences of bullwhip effect on the boutique industry of Dhaka city","authors":"C. A. A. Rashed, M. N. Bagum, Rukshana Ahmed Noshin","doi":"10.5267/j.ac.2023.8.001","DOIUrl":"https://doi.org/10.5267/j.ac.2023.8.001","url":null,"abstract":"The phenomenon of the bullwhip effect (BWE) has become a pressing concern in contemporary supply chain management. Every echelon of the supply chain faces the negative consequences of BWE somehow. So, it is crucial to determine the reasons responsible for the BWE to mitigate the consequences. The boutique industry in Bangladesh is a rapidly growing industrial sector. In this study, we focused on finding the reasons and consequences of the bullwhip effect on the boutique industry in Dhaka city. The main targets of this study are to examine the underlying reasons for the BWE, identify the most significant causes from the perspective of Dhaka city, and determine the major consequences of the bullwhip effect. Studies of previous literature and consultation with experts have identified sixteen common causes behind the bullwhip effect. This study uses a survey-based method; respondents are chosen through clustered sampling. Necessary data have been collected with a semi-organized inquiry form. Among all the 16 causes, six causes are found to be the most significant causes from the perspective of retailers and wholesalers. SPSS Version 26 has been used for statistical analysis to make the final decision. We also found ten consequences commonly faced by these two echelons of the boutiques' supply chain because of the bullwhip effect. These are high inventory costs, workforce wastages and higher labor costs, higher replenishment lead-time, higher transportation costs, tension in the buyer-supplier relationship, product unavailability, loss of profit, poor customer service, etc.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748790","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":"Does audit committee improve audit quality? The case of Saudi Arabia","authors":"Sultan Altass","doi":"10.5267/j.ac.2023.5.001","DOIUrl":"https://doi.org/10.5267/j.ac.2023.5.001","url":null,"abstract":"This paper investigates the potential correlation between the performance of Audit Committees (AC) and Audit Quality (AQ). Data is derived from capital goods firms listed on the main stock exchange of Saudi Arabia (TASI). Logit regression analysis is used for this purpose and the dependent variable of BIG4 is used as a proxy for AQ, while AC meetings (ACMT), size (ACSZ), and AC members with a financial background (ACEX) are used as explanatory variables. The results show no statistical association between ACMT and AQ. However, the analysis indicates a positive statistical relationship between ACSZ and AQ, and a strong negative association between ACEX and AQ. These findings provide insights into the impact of AC attributes on AQ, and would be of interest to decision makers, policy-makers, investors, and senior management.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748951","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":"Bibliometric analysis of risk measures for portfolio optimization","authors":"Hossein Ghanbari, M. Safari, R. Ghousi, Emran Mohammadi, N. Nakharutai","doi":"10.5267/j.ac.2022.12.003","DOIUrl":"https://doi.org/10.5267/j.ac.2022.12.003","url":null,"abstract":"Portfolio optimization aims to minimize risk and maximize return on investment by determining the best combination of securities and proportions. The variance in portfolio optimization models is typically used for a measure of risk. Over the last few decades, portfolio optimization utilizing a variety of risk measures has grown significantly, and many studies have been conducted. Therefore, this paper provides a systematic review of risk measures for portfolio optimization using bibliometric analysis and maps to analyze the evolution and trends of 682 articles published between 2000 and 2022. Throughout this analysis, communication networks among articles, authors, sources, countries, and keywords are explored. Furthermore, a classification of risks and risk measures were presented to demonstrate a comprehensive overview of the field, and the top 50 papers were analyzed to determine which risk measures were most often used in recent studies.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748050","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":"latent Dirichlet allocation method-based nowcasting approach for prediction of silver price","authors":"Selin Özge Öndin, Tarik Küçükdeniz","doi":"10.5267/j.ac.2023.3.004","DOIUrl":"https://doi.org/10.5267/j.ac.2023.3.004","url":null,"abstract":"Silver is a metal that offers significant value to both investors and companies. The purpose of this study is to make an estimation of the price of silver. While making this estimation, it is planned to include the frequency of searches on Google Trends for the words that affect the silver price. Thus, it is aimed to obtain a more accurate estimate. First, using the Latent Dirichlet Allocation method, the keywords to be analyzed in Google Trends were collected from various articles on the Internet. Mining data from Google Trends combined with the information obtained by LDA is the new approach this study took, to predict the price of silver. No study has been found in the literature that has adopted this approach to estimate the price of silver. The estimation was carried out with Random Forest Regression, Gaussian Process Regression, Support Vector Machine, Regression Trees and Artificial Neural Networks methods. In addition, ARIMA, which is one of the traditional methods that is widely used in time series analysis, was also used to benchmark the accuracy of the methodology. The best MSE ratio was obtained as 0,000227131 ± 0.0000235205 by the Regression Trees method. This score indicates that it would be a valid technique to estimate the price of \"Silver\" by using Google Trends data using the LDA method.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748894","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":"Ownership structure and audit fees: Evidence from Sub-Saharan Africa","authors":"G. Munisi","doi":"10.5267/j.ac.2022.9.001","DOIUrl":"https://doi.org/10.5267/j.ac.2022.9.001","url":null,"abstract":"This study examines the factors affecting audit fees in firms listed primarily in Sub-Saharan Africa countries by focusing on the relationship between ownership structure and audit fees. The study uses an unbalanced panel dataset of 531 observations of non-financial firms collected from annual reports for the years 2005 to 2009. The findings show that audit fees vary with ownership structure. Particularly, the study shows managerial ownership and concentrated ownership are negatively related to audit fees, whereas foreign ownership is related positively to audit fees. This study provides valuable insights on effects of ownership structure on audit fees pricing. Specifically, the study emphasizes that decisions of pricing of audit fees should consider characteristics of the ownership structure of a firm. The study makes contributions to the literature that focuses on the nexus between corporate governance and audit fees. Particularly, the findings provide empirical evidence of impacts of ownership structure on audit fees in Sub-Saharan African context, which is characterized by less developed financial markets and a weak institutional environment relative to developed countries where most studies are conducted.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70748970","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}