Past studies on the effect of innovation climate on the attraction and retention of human capital produce mixed results. For this reason, this study aimed to investigate the impact of founder characteristics on the correlation between innovation climate and the attraction and retention of human capital. Criterion sampling was used to select the top 100 SMEs in Kenya. Targeted respondents included founders of SMEs. Out of the targeted 100 SMEs, 59 responded, giving a response rate of 59%. The study used a structured questionnaire to collect data and the partial least squares structural equation modelling technique to analyze the collected data. Since previous researchers have found mixed results on the influence of innovation climate on the attraction and retention of human capital, the current study aimed to ascertain this and thus the moderating variable, founder characteristics. It established that the variable had an insignificant effect on the link between innovation climate and human capital attraction and retention (βeta = 0.230, t = 1.855, p = 0.064). Since talented employees usually desire to work in a conducive workplace environment, SMEs need to create a supportive innovation climate that can assist in attracting, maintaining and retaining human capital. Future scholars can investigate the influence of other moderating variables on the link between innovation climate and the attraction and retention of human capital.
过去关于创新环境对人力资本吸引和保留的影响的研究得出了不同的结果。因此，本研究旨在探讨创始人特征对创新气候与人力资本吸引和保留之间相关性的影响。采用标准抽样方法选择了肯尼亚前100家中小企业。调查对象包括中小企业的创始人。在被调查的100家中小企业中，有59家作出回应，回复率达59%。本研究采用结构化问卷收集数据，并采用偏最小二乘结构方程建模技术对收集到的数据进行分析。由于之前的研究人员在创新气候对人力资本的吸引力和保留的影响方面发现了不同的结果，因此本研究旨在确定这一点，从而确定调节变量，创始人特征。结果表明，该变量对创新气候与人力资本吸引和保留之间的关系影响不显著(βeta = 0.230, t = 1.855, p = 0.064)。由于有才能的员工通常希望在有利的工作环境中工作，中小企业需要创造一个支持性的创新环境，以帮助吸引、维持和留住人力资本。未来学者可以研究其他调节变量对创新气候与人力资本吸引和保留之间关系的影响。
{"title":"Innovation Climate and Attraction and Retention of Human Capital Among Small and Medium Enterprises in Kenya: The Moderating Effect of Founder Characteristics","authors":"Mbadi Olila, J. Maalu, Florence K Muindi","doi":"10.5539/ijbm.v18n3p92","DOIUrl":"https://doi.org/10.5539/ijbm.v18n3p92","url":null,"abstract":"Past studies on the effect of innovation climate on the attraction and retention of human capital produce mixed results. For this reason, this study aimed to investigate the impact of founder characteristics on the correlation between innovation climate and the attraction and retention of human capital. Criterion sampling was used to select the top 100 SMEs in Kenya. Targeted respondents included founders of SMEs. Out of the targeted 100 SMEs, 59 responded, giving a response rate of 59%. The study used a structured questionnaire to collect data and the partial least squares structural equation modelling technique to analyze the collected data. Since previous researchers have found mixed results on the influence of innovation climate on the attraction and retention of human capital, the current study aimed to ascertain this and thus the moderating variable, founder characteristics. It established that the variable had an insignificant effect on the link between innovation climate and human capital attraction and retention (βeta = 0.230, t = 1.855, p = 0.064). Since talented employees usually desire to work in a conducive workplace environment, SMEs need to create a supportive innovation climate that can assist in attracting, maintaining and retaining human capital. Future scholars can investigate the influence of other moderating variables on the link between innovation climate and the attraction and retention of human capital.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90144856","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}
This study compares the influence of Cash Flow from Financing Activities (CFF) moderation on the relationship between Cash Flow from Investing Activities (CFI) and Capital Adequacy Ratio (CAR) of the big-five commercial banks in Indonesia and Malaysia. The big-five selections consider the banks' leadership in the countries during the first five years post-crisis 2008. The study uses E-view software to analyze the 2009 to 2013 data, including the stages of the data validity test, simple regression, and multiple regression. Two discrete hierarchical Sobel tests were applied to measure the CFF moderation impact on the CFI and CAR relationship applicable to each group of banks. Finally, the study distinguished the discrete Sobel test outputs using a Chow statistic. The Sobel test shows that in both Indonesian and Malaysian banks, the CFF moderation has positive but insignificant effects on the CFI and CAR relationship. Consistent with the conclusions, the Chow statistic shows a significant difference in the CFF moderation effect on the CFI and CAR relationship. These conclusions bring implications to the interest parties to align their concerns with the two countries' contradictive CFI and CFF funding patterns in shaping the CAR.
{"title":"Financing Moderation in the Relationship of Investing Activities and the Bank Capital Adequacy Ratio","authors":"La Madjid Samryn","doi":"10.5539/ijbm.v18n3p64","DOIUrl":"https://doi.org/10.5539/ijbm.v18n3p64","url":null,"abstract":"This study compares the influence of Cash Flow from Financing Activities (CFF) moderation on the relationship between Cash Flow from Investing Activities (CFI) and Capital Adequacy Ratio (CAR) of the big-five commercial banks in Indonesia and Malaysia. The big-five selections consider the banks' leadership in the countries during the first five years post-crisis 2008. The study uses E-view software to analyze the 2009 to 2013 data, including the stages of the data validity test, simple regression, and multiple regression. Two discrete hierarchical Sobel tests were applied to measure the CFF moderation impact on the CFI and CAR relationship applicable to each group of banks. Finally, the study distinguished the discrete Sobel test outputs using a Chow statistic. The Sobel test shows that in both Indonesian and Malaysian banks, the CFF moderation has positive but insignificant effects on the CFI and CAR relationship. Consistent with the conclusions, the Chow statistic shows a significant difference in the CFF moderation effect on the CFI and CAR relationship. These conclusions bring implications to the interest parties to align their concerns with the two countries' contradictive CFI and CFF funding patterns in shaping the CAR.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77754168","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}
This study aimed to identify the impact of strategic vigilance on organizational excellence through the mediating role of strategic foresight, the study was applied in the jordan commercial banks which are (13) banks. A questionnaire was used as to collect data to investigating the opinions of a sample of (217) manager. (171) questionnaires were collected . The most important findings the study reached were there are a statistically significant impact at the level of significance (P≤0.05) of strategic vigllance on organizational excellence, and a statistically significant direct impact at the level of significance(P≤ 0.05) of strategic viglance on organizational excellence in the presence of strategic foresight. With the most notably recommendations: the Jordan Commercial Banks should focus on strategic vigilance, as it is one of the most important means to improve organization excellence, developing awareness among the leaders and employees of commercial banks about the fundamental,and entrepreneurship role of efficient management to anticipate the future and enhance organizational excellence. As well as enhancing the foresight capabilities, and mechanisms of strategic foresight for the future.
{"title":"The Effect of Strategic Vigilance on Organizational Excellence the Mediating Role of Strategic Foresight","authors":"Ramzi M. Altarawneh","doi":"10.5539/ijbm.v18n3p52","DOIUrl":"https://doi.org/10.5539/ijbm.v18n3p52","url":null,"abstract":"This study aimed to identify the impact of strategic vigilance on organizational excellence through the mediating role of strategic foresight, the study was applied in the jordan commercial banks which are (13) banks. A questionnaire was used as to collect data to investigating the opinions of a sample of (217) manager. (171) questionnaires were collected . The most important findings the study reached were there are a statistically significant impact at the level of significance (P≤0.05) of strategic vigllance on organizational excellence, and a statistically significant direct impact at the level of significance(P≤ 0.05) of strategic viglance on organizational excellence in the presence of strategic foresight. With the most notably recommendations: the Jordan Commercial Banks should focus on strategic vigilance, as it is one of the most important means to improve organization excellence, developing awareness among the leaders and employees of commercial banks about the fundamental,and entrepreneurship role of efficient management to anticipate the future and enhance organizational excellence. As well as enhancing the foresight capabilities, and mechanisms of strategic foresight for the future.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85664659","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}
The research aims to develop the internal control system in Gaza's municipalities in accordance with the proposed COSO model to achieve the goal for which it was found. The research used the analytical descriptive curriculum to prepare the applied aspect of the study, where the two researchers used data collected by the study tool, a questionnaire that is specifically designed for that purpose. The research followed a thorough survey methodology to apply the study instrument to all 122 Ministry of Local Government employees who operate in the various control units in the Gaza Strip municipalities. The results of the research indicated the positive impact of all components of the COSO model (control environment, control activities, risk assessment, information and communication systems, and monitoring and follow-up) on the development of the internal control system in the municipalities of the Gaza Strip. The research recommends that you should have to rely on a control manual based upon the updated COSO model and standards to be commensurate with the work and activity of local bodies. Furthermore, the establishment of a specialized department for fundraising to oversee project finance from donors and the activation of an awareness and control guidance committee within the municipal sector to raise awareness of the monitoring role.
{"title":"A Proposed Framework for the Development of the Internal Control System According to the COSO Model: An Applied Study","authors":"Iskandar Mahmoud Nashwan, Khaled Eid Ashour","doi":"10.5539/ijbm.v18n3p24","DOIUrl":"https://doi.org/10.5539/ijbm.v18n3p24","url":null,"abstract":"The research aims to develop the internal control system in Gaza's municipalities in accordance with the proposed COSO model to achieve the goal for which it was found. The research used the analytical descriptive curriculum to prepare the applied aspect of the study, where the two researchers used data collected by the study tool, a questionnaire that is specifically designed for that purpose. The research followed a thorough survey methodology to apply the study instrument to all 122 Ministry of Local Government employees who operate in the various control units in the Gaza Strip municipalities. The results of the research indicated the positive impact of all components of the COSO model (control environment, control activities, risk assessment, information and communication systems, and monitoring and follow-up) on the development of the internal control system in the municipalities of the Gaza Strip. The research recommends that you should have to rely on a control manual based upon the updated COSO model and standards to be commensurate with the work and activity of local bodies. Furthermore, the establishment of a specialized department for fundraising to oversee project finance from donors and the activation of an awareness and control guidance committee within the municipal sector to raise awareness of the monitoring role.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86998888","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}
Rapid growth in mobile banking has prompted banks to invest in mobile banking in Bangladesh. This study identifies the factors that are influencing the customer adoption of mobile banking in Bangladesh. The theories of A cognitive theory, the theory of reasoned action (TRA), and the Technology Acceptance Model (TAM) have been selected as the baseline theories. 320 questionnaires were sent to the customers of Bangladesh's leading mobile banking companies, 315 are returned, but 300 are usable for the analysis. This study found that perceived risk, relative advantage, trust and convenience influence individual tendencies to embrace mobile banking in that order. Reliability test, correlation, and multiple regression analysis were used after entering the data into SPSS. Each variable used a 5-point Likert scale. The findings of this investigation will have major consequences for the economy of Bangladesh, particularly with regard to the financial sector and have also substantial consequences for policymakers and bank management to develop their financial plans and policies in order to increase participation in and success within the Bangladeshi banking industry.
{"title":"Financial Inclusion: Factors Influencing on Customer Adoption of Mobile Banking Services in Bangladesh","authors":"K. M. Salah Uddin, Tahmina Begum","doi":"10.5539/ijbm.v18n3p1","DOIUrl":"https://doi.org/10.5539/ijbm.v18n3p1","url":null,"abstract":"Rapid growth in mobile banking has prompted banks to invest in mobile banking in Bangladesh. This study identifies the factors that are influencing the customer adoption of mobile banking in Bangladesh. The theories of A cognitive theory, the theory of reasoned action (TRA), and the Technology Acceptance Model (TAM) have been selected as the baseline theories. 320 questionnaires were sent to the customers of Bangladesh's leading mobile banking companies, 315 are returned, but 300 are usable for the analysis. This study found that perceived risk, relative advantage, trust and convenience influence individual tendencies to embrace mobile banking in that order. Reliability test, correlation, and multiple regression analysis were used after entering the data into SPSS. Each variable used a 5-point Likert scale. The findings of this investigation will have major consequences for the economy of Bangladesh, particularly with regard to the financial sector and have also substantial consequences for policymakers and bank management to develop their financial plans and policies in order to increase participation in and success within the Bangladeshi banking industry.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88891781","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}
This article overviews the blue economy, its origins, dimensions, and its impact on the global economy. The blue economy is a concept that promotes the sustainable use of ocean resources for economic growth while also preserving the health of marine ecosystems. The chapter discusses the different dimensions of the blue economy, including marine transportation, fisheries, energy, tourism, and biotechnology. It highlights the significant contribution of the blue economy to the world economy, creating jobs, generating wealth, and supporting livelihoods. However, the chapter also highlights the challenges facing the blue economy, such as overfishing, pollution, and climate change, which threaten the health and sustainability of the marine environment. The chapter concludes by calling for greater cooperation and investment in research, innovation, and technology to address these challenges and ensure the long-term sustainability of the blue economy.
{"title":"Blue Economy Literature Review","authors":"Marwan Youssef","doi":"10.5539/ijbm.v18n3p12","DOIUrl":"https://doi.org/10.5539/ijbm.v18n3p12","url":null,"abstract":"This article overviews the blue economy, its origins, dimensions, and its impact on the global economy. The blue economy is a concept that promotes the sustainable use of ocean resources for economic growth while also preserving the health of marine ecosystems. The chapter discusses the different dimensions of the blue economy, including marine transportation, fisheries, energy, tourism, and biotechnology. It highlights the significant contribution of the blue economy to the world economy, creating jobs, generating wealth, and supporting livelihoods. \u0000 \u0000However, the chapter also highlights the challenges facing the blue economy, such as overfishing, pollution, and climate change, which threaten the health and sustainability of the marine environment. The chapter concludes by calling for greater cooperation and investment in research, innovation, and technology to address these challenges and ensure the long-term sustainability of the blue economy.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76792185","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}
Community College is an adult-focused academic institution emphasizing vocational training, two-year associate degrees, specialized health care training, advanced fire science, and community-based education. All aspects of our society, the economy, higher education in general, and Community Colleges, in particular, have been struck due to the Covid-19 Pandemic. The changing circumstances of the Community Colleges due to COVID-19 required key leaders to utilize resources to meet this unprecedented challenge. This research paper attempts to uncover the effects of Covid-19 on Community Colleges. This study found that higher education institutions should have recognized that students often need to prepare for College. Continued solidarity from all stakeholders and a multiprong approach will be needed to mitigate the negative impacts of a pandemic such as COVID-19.
{"title":"An Examination of Community Colleges in the United States during the COVID-19 Pandemic","authors":"Nidhi Aggarwal","doi":"10.5539/ijbm.v18n3p19","DOIUrl":"https://doi.org/10.5539/ijbm.v18n3p19","url":null,"abstract":"Community College is an adult-focused academic institution emphasizing vocational training, two-year associate degrees, specialized health care training, advanced fire science, and community-based education. All aspects of our society, the economy, higher education in general, and Community Colleges, in particular, have been struck due to the Covid-19 Pandemic. The changing circumstances of the Community Colleges due to COVID-19 required key leaders to utilize resources to meet this unprecedented challenge. This research paper attempts to uncover the effects of Covid-19 on Community Colleges. This study found that higher education institutions should have recognized that students often need to prepare for College. Continued solidarity from all stakeholders and a multiprong approach will be needed to mitigate the negative impacts of a pandemic such as COVID-19.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"408 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76469551","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}
Reviewer Acknowledgements for International Journal of Business and Management, Vol. 18 No. 2，April 2023
《国际商业与管理杂志》，Vol. 18 No. 2, 2023年4月
{"title":"Reviewer Acknowledgements for International Journal of Business and Management, Vol. 18 No. 2","authors":"Stephen Lee","doi":"10.5539/ijbm.v18n2p168","DOIUrl":"https://doi.org/10.5539/ijbm.v18n2p168","url":null,"abstract":"Reviewer Acknowledgements for International Journal of Business and Management, Vol. 18 No. 2，April 2023","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"146 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86086175","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}
In this paper we revisit the public-private partnership (P3) policies and implementation strategies of Nigeria and Ghana. We found that both countries were motivated by the shortage of public infrastructure and lack of financial resources prior to launching the P3 program about 20 years ago. However, while their P3 policies are similar, the implementation approach and achievements of the program varies significantly in both countries. While Ghana opted for mainly green-field P3 projects, Nigeria preferred a substantially brown-field approach, leading to differences in outcomes. Furthermore, divergent political, social, and economic forces may account for the nature and extent of embeddedness of the P3 policy and project outcomes in both countries. In our view, the findings of this study suggest that policy entrepreneurs (policy makers and adopters) must consider the often neglected but invisible impacts of the institutional environment as a powerful structural guide for policy success.
{"title":"Public-Private Partnerships in West Africa: A Policy Comparison of Nigeria and Ghana","authors":"Michael Opara, Colman Kelechukwu Ozor","doi":"10.5539/ijbm.v18n2p158","DOIUrl":"https://doi.org/10.5539/ijbm.v18n2p158","url":null,"abstract":"In this paper we revisit the public-private partnership (P3) policies and implementation strategies of Nigeria and Ghana. We found that both countries were motivated by the shortage of public infrastructure and lack of financial resources prior to launching the P3 program about 20 years ago. However, while their P3 policies are similar, the implementation approach and achievements of the program varies significantly in both countries. While Ghana opted for mainly green-field P3 projects, Nigeria preferred a substantially brown-field approach, leading to differences in outcomes. Furthermore, divergent political, social, and economic forces may account for the nature and extent of embeddedness of the P3 policy and project outcomes in both countries. In our view, the findings of this study suggest that policy entrepreneurs (policy makers and adopters) must consider the often neglected but invisible impacts of the institutional environment as a powerful structural guide for policy success.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74832457","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}
Pub Date : 2023-03-28DOI: 10.56028/ijbm.1.1.15.2023
Zheyuan Liu
As we all know, the traditional accounting information system is mainly through manual management to achieve supervision and management, so accounting personnel in the use of the process, can not avoid the mistakes in the daily work and other problems, in order to effectively protect the security, scientific, accuracy of accounting information, by combining the modern management accounting information system and enterprise resource planning system, The budget control, collaborative processing and process control are fully integrated into the internal control mode of accounting information system, and the internal control ability of accounting information system is strengthened, which has achieved obvious results in practical application.
{"title":"The internal control method of modern management accounting information system","authors":"Zheyuan Liu","doi":"10.56028/ijbm.1.1.15.2023","DOIUrl":"https://doi.org/10.56028/ijbm.1.1.15.2023","url":null,"abstract":"As we all know, the traditional accounting information system is mainly through manual management to achieve supervision and management, so accounting personnel in the use of the process, can not avoid the mistakes in the daily work and other problems, in order to effectively protect the security, scientific, accuracy of accounting information, by combining the modern management accounting information system and enterprise resource planning system, The budget control, collaborative processing and process control are fully integrated into the internal control mode of accounting information system, and the internal control ability of accounting information system is strengthened, which has achieved obvious results in practical application.","PeriodicalId":38990,"journal":{"name":"International Journal of Business and Management Science","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83250787","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}
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