Rita Ifeyinwa Awulor, Rhino Obi-Mallam, Nnnena Mary Chukwu
The goal of a management information system is to deliver information in a timely and efficient manner to assist decision-making and other management functions. It consists of flow-processing operations based on computer data that are integrated with other procedures. This finding is also true when we take into account the exponential growth of modern business data and information. Efficient business decision-making is only possible with timely, accurate, high-quality information that is managed by qualified personnel, but in most cases, ineffective efficiency is caused by a lack of effective management information systems. Every aspect of life and human activity has been streamlined by the quick growth of information technology and telecommunications technology. To achieve high-quality decision-making at all levels of management, from the top level to the lowest, this technology must be well-organized. Information technology provides excellent options for quick and qualitative manipulation to improve the standard of decision-making preparation by organising the best and optimal database.
{"title":"Enhancing organisational decision-making through management information system","authors":"Rita Ifeyinwa Awulor, Rhino Obi-Mallam, Nnnena Mary Chukwu","doi":"10.31039/jgss.v3i11.71","DOIUrl":"https://doi.org/10.31039/jgss.v3i11.71","url":null,"abstract":"The goal of a management information system is to deliver information in a timely and efficient manner to assist decision-making and other management functions. It consists of flow-processing operations based on computer data that are integrated with other procedures. This finding is also true when we take into account the exponential growth of modern business data and information. Efficient business decision-making is only possible with timely, accurate, high-quality information that is managed by qualified personnel, but in most cases, ineffective efficiency is caused by a lack of effective management information systems. Every aspect of life and human activity has been streamlined by the quick growth of information technology and telecommunications technology. To achieve high-quality decision-making at all levels of management, from the top level to the lowest, this technology must be well-organized. Information technology provides excellent options for quick and qualitative manipulation to improve the standard of decision-making preparation by organising the best and optimal database.","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125505437","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 work looked into the job description and employee morale in the firm. To put the study in perspective, three hypotheses were drawn from reviewed literature and dimensions and measures of the subject therein. Three hypotheses were analyzed using SPSS. The target population for the study was 150 respondents however, 100 respondents were used as the sample size. It was revealed that a significant relationship exists between all measures of the job description and employee morale in the firm. Thus, employee morale in the firm can be manipulated through the regulation of the dimension of employee morale in the firm. Consequent to those findings, the study recommends that employees should be evaluated from time to time by the management to bring out the best in them. The study concluded that: job evaluation will be successful when participants are trained in job evaluation.
{"title":"Accounting for employee morale through job description indices in firms","authors":"Augustine Okolie, Kingsley Iloba Okoka","doi":"10.31039/jgss.v3i11.74","DOIUrl":"https://doi.org/10.31039/jgss.v3i11.74","url":null,"abstract":"The research work looked into the job description and employee morale in the firm. To put the study in perspective, three hypotheses were drawn from reviewed literature and dimensions and measures of the subject therein. Three hypotheses were analyzed using SPSS. The target population for the study was 150 respondents however, 100 respondents were used as the sample size. It was revealed that a significant relationship exists between all measures of the job description and employee morale in the firm. Thus, employee morale in the firm can be manipulated through the regulation of the dimension of employee morale in the firm. Consequent to those findings, the study recommends that employees should be evaluated from time to time by the management to bring out the best in them. The study concluded that: job evaluation will be successful when participants are trained in job evaluation.","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133059981","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 global irregular migration crisis has gained momentum in the 21st century due to the high fatality rates and risks among vulnerable migrants in their quest to cross the scorching desert and violent sea. Irregular migration is the movement of people illegally and without the required or proper documentation across international borders. Migration is as old as humanity. Today, Africa faces the enormous challenges of high migratory flows across the Sahara Desert via North Africa and the Mediterranean Sea into Europe. The challenges of this trend include human trafficking, xenophobia, organ harvesting, and insecurity. Nigeria is not exempt from this crisis irrespective of its endowed natural/human resources, the advent of democracy, and its prominent role as the biggest economy in Africa. Nigeria is rated low in infrastructural and human capital development among nations. Many vulnerable youths are leaving the country in droves for a better living standard. This study examines the trends, triggers, and problems of governance on irregular migration and the implications for Nigeria. The study employs data from secondary sources such as journals, reports, books, and the internet for analysis. Also, the security theory of migration was employed to explain the irregular migration trends. The findings reveal that significant Nigerian youths are irregularly migrating in droves to Asia, the Middle East, and some African countries, But not only to Europe. It shows a thriving and growing industry of irregular migrants’ handlers in the country because of ineffective migration policies, unemployment, poverty, and porous borders. The study concludes that a more comprehensive public policy approach towards addressing unemployment, crushing poverty, humanitarian crises, insecurity, poor governance with attendant consequences of mismanagement of resources, and corruption would perhaps reduce the rise in irregular migration.
{"title":"Irregular migration and governance: implications for Nigeria","authors":"Susan Doofan Albert-Makyur, Micheal Udo Mbanaso","doi":"10.31039/jgss.v3i11.72","DOIUrl":"https://doi.org/10.31039/jgss.v3i11.72","url":null,"abstract":"The global irregular migration crisis has gained momentum in the 21st century due to the high fatality rates and risks among vulnerable migrants in their quest to cross the scorching desert and violent sea. Irregular migration is the movement of people illegally and without the required or proper documentation across international borders. Migration is as old as humanity. Today, Africa faces the enormous challenges of high migratory flows across the Sahara Desert via North Africa and the Mediterranean Sea into Europe. The challenges of this trend include human trafficking, xenophobia, organ harvesting, and insecurity. Nigeria is not exempt from this crisis irrespective of its endowed natural/human resources, the advent of democracy, and its prominent role as the biggest economy in Africa. Nigeria is rated low in infrastructural and human capital development among nations. Many vulnerable youths are leaving the country in droves for a better living standard. This study examines the trends, triggers, and problems of governance on irregular migration and the implications for Nigeria. The study employs data from secondary sources such as journals, reports, books, and the internet for analysis. Also, the security theory of migration was employed to explain the irregular migration trends. The findings reveal that significant Nigerian youths are irregularly migrating in droves to Asia, the Middle East, and some African countries, But not only to Europe. It shows a thriving and growing industry of irregular migrants’ handlers in the country because of ineffective migration policies, unemployment, poverty, and porous borders. The study concludes that a more comprehensive public policy approach towards addressing unemployment, crushing poverty, humanitarian crises, insecurity, poor governance with attendant consequences of mismanagement of resources, and corruption would perhaps reduce the rise in irregular migration.","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132339061","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}
U. J. Makbere, John George Etire, Lawyer-Keme Koffi Romeo, Adevie Tennyson Ibukilebu
This paper discusses the issue of misused and misapplication of the term consensus in the political arena which has over the years caused disaffection, carpet-crossing among party members and the formation of new pre-matured political parties because of harmonizing out members of the same party. This misconstrue language (consensus) has also made political parties field wrong choice candidates which has further resulted to bad governance. The word consensus which ordinarily means common agreement, understanding or mutual cooperation to accepting an issue or something especially in selecting candidate(s), in Nigeria has turned a situation where two or few party chieftains connived (in their own interest) to edge out or manipulate other people in selecting a single person who happens to be their cronies, without the consent of the entire group. The forceful imposition apart from resulting to bad leadership had also cause rancour, intra-party wrangling and disunity, and political malady, which has not been too healthy for our endured democracy. As a review article, this paper, considers the consensus theory, various authors’ views about the concepts of the term was lavishly x-rayed and in the end the paper seeks to suggest that party chieftains should apply the concept properly, by consulting widely before coming out with a choice candidate(s) who will represent the party very well, so that the dividends of democracy will be felt and not be sacrificed on the altar of “puppet-godson” who will be pledging unnecessary pretentious loyalty to his godfather(s) to the detriment of the electorates, if he emerges the general winner at the general poll.
{"title":"The lexicon of consensus candidate and the Nigerian democracy: How healthy is it?","authors":"U. J. Makbere, John George Etire, Lawyer-Keme Koffi Romeo, Adevie Tennyson Ibukilebu","doi":"10.31039/jgss.v3i11.95","DOIUrl":"https://doi.org/10.31039/jgss.v3i11.95","url":null,"abstract":"This paper discusses the issue of misused and misapplication of the term consensus in the political arena which has over the years caused disaffection, carpet-crossing among party members and the formation of new pre-matured political parties because of harmonizing out members of the same party. This misconstrue language (consensus) has also made political parties field wrong choice candidates which has further resulted to bad governance. The word consensus which ordinarily means common agreement, understanding or mutual cooperation to accepting an issue or something especially in selecting candidate(s), in Nigeria has turned a situation where two or few party chieftains connived (in their own interest) to edge out or manipulate other people in selecting a single person who happens to be their cronies, without the consent of the entire group. The forceful imposition apart from resulting to bad leadership had also cause rancour, intra-party wrangling and disunity, and political malady, which has not been too healthy for our endured democracy. As a review article, this paper, considers the consensus theory, various authors’ views about the concepts of the term was lavishly x-rayed and in the end the paper seeks to suggest that party chieftains should apply the concept properly, by consulting widely before coming out with a choice candidate(s) who will represent the party very well, so that the dividends of democracy will be felt and not be sacrificed on the altar of “puppet-godson” who will be pledging unnecessary pretentious loyalty to his godfather(s) to the detriment of the electorates, if he emerges the general winner at the general poll.","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121708699","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}
Lanja Esmael Karem, Alla Barzan Osman, Awen Ahmad Xwarahm
Intellectual capital is primarily based on knowledge and useful information. Intellectual capital plays a vital role in creating value through a combination of tangible and intangible assets to improve organizational performance. This study provides further insight into the role of IC in organizational performance, especially financial performance through a descriptive analysis of the questionnaire that have distributed among employees of Halabja Co. in Kurdistan Region of Iraq (KRG)/ Sulaimani city. Findings from this study indicate that the relationships between intellectual capital and financial performance is significant for achieving the company’s competitive advantages and maximizing profits. The findings suggest that the performance of a company’s intellectual capital can explain profitability and productivity.
{"title":"The relationship between intellectual capital and financial performance: a case study of Kurdistan Region of Iraq","authors":"Lanja Esmael Karem, Alla Barzan Osman, Awen Ahmad Xwarahm","doi":"10.31039/jgss.v3i10.19","DOIUrl":"https://doi.org/10.31039/jgss.v3i10.19","url":null,"abstract":"Intellectual capital is primarily based on knowledge and useful information. Intellectual capital plays a vital role in creating value through a combination of tangible and intangible assets to improve organizational performance. This study provides further insight into the role of IC in organizational performance, especially financial performance through a descriptive analysis of the questionnaire that have distributed among employees of Halabja Co. in Kurdistan Region of Iraq (KRG)/ Sulaimani city. Findings from this study indicate that the relationships between intellectual capital and financial performance is significant for achieving the company’s competitive advantages and maximizing profits. The findings suggest that the performance of a company’s intellectual capital can explain profitability and productivity.","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123874919","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}
Mersid Poturak, Haris Muratović, Amel Pintol, Yusra Mohammed M. Salih
Automotive companies tend to view customer satisfaction as a determining factor of customer loyalty. An esteem essential to the long-standing profit of an association is a customer satisfaction. However, when an organization lessens customer leaving by 5%, profits raise by 2-8%. former researches have focused on aspects of customer loyalty such as quality of product and customer fulfillment, although none have qualitatively explored the factors correlated to automobile dealerships businesses in Bosnia and Herzegovina. The aim of this qualitative study in this regard is to study some of the factors that influence customer loyalty in car dealerships. from the dealer principals’ point of view. We collected data from more than 70 dealerships around Bosnia and Herzegovina. It has been observed that 5 different factors have influenced customer loyalty significantly. Besides, physical factors related with facility, customer-oriented factors, product and services-oriented factors, finance-oriented factors and marketing presence was taken over. Customer loyalty is objectively important for strategic marketing planning and represents an important basis for developing a sustainable competitive advantage (Kahreh & Kahreh, 2012). In general, customer loyalty is a favorable attitude from individuals towards repeat purchasing of a company’s products over competitors (Oliver, 2010). The ability to retain customers and make them loyal is critical for continued organizational success (Mohd, Mokhtar, & Yusr, 2016).
{"title":"Client satisfaction and loyalty factors in automotive industry","authors":"Mersid Poturak, Haris Muratović, Amel Pintol, Yusra Mohammed M. Salih","doi":"10.31039/jgss.v3i10.21","DOIUrl":"https://doi.org/10.31039/jgss.v3i10.21","url":null,"abstract":"Automotive companies tend to view customer satisfaction as a determining factor of customer loyalty. An esteem essential to the long-standing profit of an association is a customer satisfaction. However, when an organization lessens customer leaving by 5%, profits raise by 2-8%. former researches have focused on aspects of customer loyalty such as quality of product and customer fulfillment, although none have qualitatively explored the factors correlated to automobile dealerships businesses in Bosnia and Herzegovina. The aim of this qualitative study in this regard is to study some of the factors that influence customer loyalty in car dealerships. from the dealer principals’ point of view. We collected data from more than 70 dealerships around Bosnia and Herzegovina. It has been observed that 5 different factors have influenced customer loyalty significantly. Besides, physical factors related with facility, customer-oriented factors, product and services-oriented factors, finance-oriented factors and marketing presence was taken over. Customer loyalty is objectively important for strategic marketing planning and represents an important basis for developing a sustainable competitive advantage (Kahreh & Kahreh, 2012). In general, customer loyalty is a favorable attitude from individuals towards repeat purchasing of a company’s products over competitors (Oliver, 2010). The ability to retain customers and make them loyal is critical for continued organizational success (Mohd, Mokhtar, & Yusr, 2016).","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123756284","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 research illustrates organizational change process that can involve succeeding and developing process of the organization and aims to being more stable in case of doing this process correctly and scientifically. This process contributes to show right way to managements care more about essential factors which have the most important effect on organizational success. This study collected the data from a private company with doing interview to 23 employees of total 28 employees because of limitation of total attentive employees inside the company. The correlation coefficient formula and regression formula were used to analyze the collected data. It was clear that leadership and training and job design are the most effective variables in organizational change process. Further, the leadership was the most important factor on turnover intention of employees.
{"title":"The effectiveness of organizational change on organizational success","authors":"Mohammed Babiker Ali Mohammed","doi":"10.31039/jgss.v3i10.20","DOIUrl":"https://doi.org/10.31039/jgss.v3i10.20","url":null,"abstract":"This research illustrates organizational change process that can involve succeeding and developing process of the organization and aims to being more stable in case of doing this process correctly and scientifically. This process contributes to show right way to managements care more about essential factors which have the most important effect on organizational success. This study collected the data from a private company with doing interview to 23 employees of total 28 employees because of limitation of total attentive employees inside the company. The correlation coefficient formula and regression formula were used to analyze the collected data. It was clear that leadership and training and job design are the most effective variables in organizational change process. Further, the leadership was the most important factor on turnover intention of employees.","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122438596","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 work reveals Kazakhstan's foreign policy strategies, successes, and failures, which are essential to the country's energy industry. Literature review shows that the multi-vector policy allows the government to receive investments from various countries to develop its industry and energy sector. However, a foreign policy problem can lead to fierce competition between the Great Powers and have consequences for the country's energy diversification.
{"title":"Kazakhstan’s multi-vector foreign policy and its implications for the energy sector","authors":"Tumaris Ussenova","doi":"10.31039/jgss.v3i10.18","DOIUrl":"https://doi.org/10.31039/jgss.v3i10.18","url":null,"abstract":"This work reveals Kazakhstan's foreign policy strategies, successes, and failures, which are essential to the country's energy industry. Literature review shows that the multi-vector policy allows the government to receive investments from various countries to develop its industry and energy sector. However, a foreign policy problem can lead to fierce competition between the Great Powers and have consequences for the country's energy diversification.","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125407373","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}
Aishatu Mohammed Lawal, Isyaka Mohammed Salisu, Adama Bappa-yaya
Despite various efforts aimed at inclusive development both at the national and international levels, gender inequality is still prevalent in many developing countries especially in the field of entrepreneurship. This is particularly evident patriarchal societies such as north eastern Nigeria where women micro entrepreneurs face several socio-cultural and institutional challenges. The aim of this study was to assess the role social media plays in empowering micro scale women entrepreneurs in Gombe State Nigeria. A random sample of 92 women entrepreneurs operating in both old and new markets of Gombe metropolis were chosen for the study. A structured questionnaire was designed using to collect data from the respondents. The study found that social media is empowering women entrepreneurs in Gombe metropolis by increasing their social capital and self-efficacy. This study recommends that the government should further educate the women entrepreneurs especially micro scale entrepreneurs on the prospects of social media in enhancing business purposes, and hence their ability to contribute actively to community and national development whilst also training them on how to overcome potential risks on social media platforms. The study further recommends that, the government should liaise with the telecommunication companies to provide a good quality internet connectivity to their customers in order to enhance business activities.
{"title":"Roles of social media in empowering micro scale women entrepreneurs in Gombe State, Nigeria","authors":"Aishatu Mohammed Lawal, Isyaka Mohammed Salisu, Adama Bappa-yaya","doi":"10.31039/jgss.v3i10.16","DOIUrl":"https://doi.org/10.31039/jgss.v3i10.16","url":null,"abstract":"Despite various efforts aimed at inclusive development both at the national and international levels, gender inequality is still prevalent in many developing countries especially in the field of entrepreneurship. This is particularly evident patriarchal societies such as north eastern Nigeria where women micro entrepreneurs face several socio-cultural and institutional challenges. The aim of this study was to assess the role social media plays in empowering micro scale women entrepreneurs in Gombe State Nigeria. A random sample of 92 women entrepreneurs operating in both old and new markets of Gombe metropolis were chosen for the study. A structured questionnaire was designed using to collect data from the respondents. The study found that social media is empowering women entrepreneurs in Gombe metropolis by increasing their social capital and self-efficacy. This study recommends that the government should further educate the women entrepreneurs especially micro scale entrepreneurs on the prospects of social media in enhancing business purposes, and hence their ability to contribute actively to community and national development whilst also training them on how to overcome potential risks on social media platforms. The study further recommends that, the government should liaise with the telecommunication companies to provide a good quality internet connectivity to their customers in order to enhance business activities.","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124669567","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}
International accounting standards improve comparability between companies, thereby reducing investor risk and facilitating cross-border financing and investment. It also reduces the cost of preparing consolidated financial statements for multinational companies. Thus, this work reviewed 15 articles among different countries about the role of IAS in unifying budget accounts with accordance with financial accounting system. The findings reveal that most of the reviewed articles recommend that IAS can play a significant role on the mentioned mission. Although, the existing IAS still need to improvement and changes based on the accounting development.
{"title":"Unifying the budget accounts in accordance with the financial accounting system and their compatibility with international accounting standards","authors":"Chnar Abdullah Rashid","doi":"10.31039/jgss.v3i10.17","DOIUrl":"https://doi.org/10.31039/jgss.v3i10.17","url":null,"abstract":"International accounting standards improve comparability between companies, thereby reducing investor risk and facilitating cross-border financing and investment. It also reduces the cost of preparing consolidated financial statements for multinational companies. Thus, this work reviewed 15 articles among different countries about the role of IAS in unifying budget accounts with accordance with financial accounting system. The findings reveal that most of the reviewed articles recommend that IAS can play a significant role on the mentioned mission. Although, the existing IAS still need to improvement and changes based on the accounting development.","PeriodicalId":405920,"journal":{"name":"Journal of Global Social Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115756386","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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