Pub Date : 2020-01-31DOI: 10.32890/ijms.26.1.2019.10511
Mohammed Fadil Farhan Al Lami, Ruhanita Maelah, Gheyath Ghassan
Small-to-medium enterprises (SMEs) stand to benefit and become competitive by utilizing information and communication technologies. Despite constraints faced by SMEs in adopting management accounting practices, it is imperative that management accounting information (MAI) be utilized to attain effective and efficient business operations. SMEs can benefit from cloud computing through the reduction of operating costs related to new technology adoption. In acknowledging the significance of cloud computing and MAI, this study examined the extent of MAI usefulness and qualities of cloud computing among Malaysian SMEs. Through self-administered questionnaires, a total of 105 respondents’ feedback was analyzed. The usefulness of MAI is a result of the availability and importance of each dimension’s items (timeliness, aggregation, scope, and integration). The findings also showed that the qualities of cloud computing (agility, assurance, accountability, financial, security and privacy, performance, and usability) can be considered as important; thus indicating the extent of technology utilization among SMEs. Keywords: Management accounting information, cloud computing, small-to-medium enterprises.
{"title":"MANAGEMENT ACCOUNTING INFORMATION USEFULNESS AND CLOUD COMPUTING QUALITIES AMONG SMALL MEDIUM ENTERPRISES","authors":"Mohammed Fadil Farhan Al Lami, Ruhanita Maelah, Gheyath Ghassan","doi":"10.32890/ijms.26.1.2019.10511","DOIUrl":"https://doi.org/10.32890/ijms.26.1.2019.10511","url":null,"abstract":"Small-to-medium enterprises (SMEs) stand to benefit and become competitive by utilizing information and communication technologies. Despite constraints faced by SMEs in adopting management accounting practices, it is imperative that management accounting information (MAI) be utilized to attain effective and efficient business operations. SMEs can benefit from cloud computing through the reduction of operating costs related to new technology adoption. In acknowledging the significance of cloud computing and MAI, this study examined the extent of MAI usefulness and qualities of cloud computing among Malaysian SMEs. Through self-administered questionnaires, a total of 105 respondents’ feedback was analyzed. The usefulness of MAI is a result of the availability and importance of each dimension’s items (timeliness, aggregation, scope, and integration). The findings also showed that the qualities of cloud computing (agility, assurance, accountability, financial, security and privacy, performance, and usability) can be considered as important; thus indicating the extent of technology utilization among SMEs. Keywords: Management accounting information, cloud computing, small-to-medium enterprises.","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"11 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87705362","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}
Sunitha B. K., R. Rathi, Aurasikha Sanyal, K. Daftari
Microfinance helps the economically backward section of the society especially women. In less developed countries like Bangladesh and India, we have seen change in economic conditions of women. Any concept of empowerment can be achieved when women are financially sound. In India, the last decade has seen a growth of Microfinance institutions across the country. Urban poor and rural poor women are witnessing signs of economic sustainability due to Microfinancing Institutions and Self Help Groups.
{"title":"Microfinance and Women Empowerment in India","authors":"Sunitha B. K., R. Rathi, Aurasikha Sanyal, K. Daftari","doi":"10.18843/ijms/v7i1/02","DOIUrl":"https://doi.org/10.18843/ijms/v7i1/02","url":null,"abstract":"Microfinance helps the economically backward section of the society especially women. In less developed countries like Bangladesh and India, we have seen change in economic conditions of women. Any concept of empowerment can be achieved when women are financially sound. In India, the last decade has seen a growth of Microfinance institutions across the country. Urban poor and rural poor women are witnessing signs of economic sustainability due to Microfinancing Institutions and Self Help Groups.","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"85 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76825355","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 aims to find out the relationship between emotion regulation, political perception and job satisfaction by using the Structural Equation Model and to examine whether demographic factors have an effect on this relationship. To test the model, other than the demographic variables, a 19-question scale was applied to 699 employees in the health sector in Diyarbakır, which is located in the Eastern Anatolia Region of Turkey. To analyze the collected data, Structural Equation Modeling method was used with the aid of AMOS 18.0 software. A positive linear relationship between emotion regulation and job satisfaction and a negative relationship between political perception and job satisfaction were determined. Besides these two latent variables, emotion regulation and political perception; it was found that age, sector and title contributed to explain variances in the job satisfaction variable which was at 34%. Additionally, some differences in terms of demographic variables were found. The job satisfaction of employees working in private hospitals was higher than those working in public hospitals; the emotion regulation ability of employees working in public hospitals was higher than those working in private hospitals; the emotion regulation ability of employees between the age 41 and 50 was higher than those who were younger; the emotion regulation ability of employees who had undergraduate degrees was higher than those who had graduate degrees. Keywords: emotion regulation, political perception, job satisfaction, structural equation model, health sector.
{"title":"THE EFFECTS OF EMOTIONAL REGULATION AND POLITICAL PERCEPTION ON JOB SATISFACTION: AN EMPIRICAL RESEARCH STUDY IN THE TURKISH HEALTH SECTOR","authors":"Cengiz Mengenci, Sinem Guravsar Gokce, Vakkas Arslan, Abdurrahim Emhan","doi":"10.32890/ijms.26.1.2019.10513","DOIUrl":"https://doi.org/10.32890/ijms.26.1.2019.10513","url":null,"abstract":"This study aims to find out the relationship between emotion regulation, political perception and job satisfaction by using the Structural Equation Model and to examine whether demographic factors have an effect on this relationship. To test the model, other than the demographic variables, a 19-question scale was applied to 699 employees in the health sector in Diyarbakır, which is located in the Eastern Anatolia Region of Turkey. To analyze the collected data, Structural Equation Modeling method was used with the aid of AMOS 18.0 software. A positive linear relationship between emotion regulation and job satisfaction and a negative relationship between political perception and job satisfaction were determined. Besides these two latent variables, emotion regulation and political perception; it was found that age, sector and title contributed to explain variances in the job satisfaction variable which was at 34%. Additionally, some differences in terms of demographic variables were found. The job satisfaction of employees working in private hospitals was higher than those working in public hospitals; the emotion regulation ability of employees working in public hospitals was higher than those working in private hospitals; the emotion regulation ability of employees between the age 41 and 50 was higher than those who were younger; the emotion regulation ability of employees who had undergraduate degrees was higher than those who had graduate degrees. Keywords: emotion regulation, political perception, job satisfaction, structural equation model, health sector. ","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"29 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2020-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89638740","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 : 2019-12-31DOI: 10.18843/IJMS/V6I2(1)/05
Jayant Sahu, Ramanujam
Military ethos embodies service to the nation. Since the inception of our country, t he Indian Armed Forces have defended the nation through the dedication of its soldiers. The nation is proud of their discipline, integrity, loyalty, patriotism, selfless service, and courage. However, with the changing concept of warfare to network-centric operations, there is a requirement to induct highly professional manpower, the so-called Gen-Y workforce. The present work is aimed at carrying out a reality check of our present value system and assess the fault line. In our attempt to gauge the present state of Ethics and Values in the Armed Forces today, we embarked on an analytical study encompassing, assessment of ‘Organizational Culture’, ‘Ethical Climate’ and along with it an opinion survey of ‘Erosion of Values’. To arrive at the corrective measures, views were also sought on a variety of issues connected with ethical decision making, un-ethical practices commonly observed, ethical temptations which a military leader falls a prey knowingly or unknowingly.
{"title":"Ethics, Moral and Values in the context of Military Leadership for Gen-Y: An Indian Armed Forces Perspective","authors":"Jayant Sahu, Ramanujam","doi":"10.18843/IJMS/V6I2(1)/05","DOIUrl":"https://doi.org/10.18843/IJMS/V6I2(1)/05","url":null,"abstract":"Military ethos embodies service to the nation. Since the inception of our country, t he Indian Armed Forces have defended the nation through the dedication of its soldiers. The nation is proud of their discipline, integrity, loyalty, patriotism, selfless service, and courage. However, with the changing concept of warfare to network-centric operations, there is a requirement to induct highly professional manpower, the so-called Gen-Y workforce. The present work is aimed at carrying out a reality check of our present value system and assess the fault line. In our attempt to gauge the present state of Ethics and Values in the Armed Forces today, we embarked on an analytical study encompassing, assessment of ‘Organizational Culture’, ‘Ethical Climate’ and along with it an opinion survey of ‘Erosion of Values’. To arrive at the corrective measures, views were also sought on a variety of issues connected with ethical decision making, un-ethical practices commonly observed, ethical temptations which a military leader falls a prey knowingly or unknowingly.","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"13 2 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80404531","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 : 2019-12-15DOI: 10.32890/ijms.25.2.2018.10498
Farheen Akram, Muhammad Abrar ul haq, S. Raza
Climate change has become one of the biggest issue across the globe as most countries have been bearing the consequences of this phenomenon on a global scale. Countries have been drafting environmental regulations to help mitigate the environmental pollution caused by climate change. Therefore, the implications of environmental policies in various sectors of the economy are dependent on state regulations. The main objective of this study is to investigate the impact of corporate governance on environmental performance. Furthermore, this study examines the impact of institutional regulations on the relationship of corporate governance and firms’ environmental performance. The data was collected from the top 120 manufacturing companies that are based in Pakistan, India, China and Bangladesh. The binary logit regression methodology was employed in this study. The results indicate that the attributes of corporate governance have a positive and significant impact on green performance. In addition, the results were also positive and significant on the moderating role of institutional regulation for corporate governance and firm performance. Hence, based on the empirical findings, this study recommends strict environmental institutional regulations to further enhance environmental performance. Keywords:Green performance, corporate governance, environment, institutional policies
{"title":"A ROLE A CORPORATE GOVERNANCE AND FIRM’S ENVIRONMENTAL PERFORMANCE: A MODERATING ROLE OF INSTITUTIONAL REGULATIONS","authors":"Farheen Akram, Muhammad Abrar ul haq, S. Raza","doi":"10.32890/ijms.25.2.2018.10498","DOIUrl":"https://doi.org/10.32890/ijms.25.2.2018.10498","url":null,"abstract":"Climate change has become one of the biggest issue across the globe as most countries have been bearing the consequences of this phenomenon on a global scale. Countries have been drafting environmental regulations to help mitigate the environmental pollution caused by climate change. Therefore, the implications of environmental policies in various sectors of the economy are dependent on state regulations. The main objective of this study is to investigate the impact of corporate governance on environmental performance. Furthermore, this study examines the impact of institutional regulations on the relationship of corporate governance and firms’ environmental performance. The data was collected from the top 120 manufacturing companies that are based in Pakistan, India, China and Bangladesh. The binary logit regression methodology was employed in this study. The results indicate that the attributes of corporate governance have a positive and significant impact on green performance. In addition, the results were also positive and significant on the moderating role of institutional regulation for corporate governance and firm performance. Hence, based on the empirical findings, this study recommends strict environmental institutional regulations to further enhance environmental performance. Keywords:Green performance, corporate governance, environment, institutional policies","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"58 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89257396","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 : 2019-12-15DOI: 10.32890/IJMS.25.2.2018.10499
H. Bala, N. Amran, H. Shaari
This paper examines the effect of audit committee attributes on auditor brand name proxy by the Big 4. The study utilizes 88 listed firms in Nigeria through 440 firm-year observations ranging between the years 2012 to 2016. The data for the study were extracted from the firms’ annual reports and Thompson Reuters DataStream. A panel logistic regression was employed to estimate the model of the study. Consistent with complementary hypothesis the findings demonstrate that audit committee attributes (audit committee independence, audit committee financial accounting experts, audit committee legal expert, female audit committee member and audit committee stock ownership) are positively related to auditor brand name. The findings also support the substitution hypothesis perspectives by revealing an inverse relationship between audit committee meetings, audit committee tenure, audit committee chair and auditor brand name. Our findings offer an initial insight on the effect of audit committee legal expert, and audit committee stock ownership on auditor brand name. Thus, the findings can benefit existing and prospective shareholders who are the direct users of financial reports. This study can also help policy-makers and regulators by allowing them to better recognize the importance of these distinctive audit committee attributes in enhancing the quality of audits, which is one of the most vital elements of improving financial reporting quality. Keywords:Audit committee, Audit quality, Audit size, Gender diversity, Ownership
{"title":"AUDIT COMMITTEE ATTRIBUTES AND AUDITOR BRAND NAME OF LISTED COMPANIES IN NIGERIA","authors":"H. Bala, N. Amran, H. Shaari","doi":"10.32890/IJMS.25.2.2018.10499","DOIUrl":"https://doi.org/10.32890/IJMS.25.2.2018.10499","url":null,"abstract":"This paper examines the effect of audit committee attributes on auditor brand name proxy by the Big 4. The study utilizes 88 listed firms in Nigeria through 440 firm-year observations ranging between the years 2012 to 2016. The data for the study were extracted from the firms’ annual reports and Thompson Reuters DataStream. A panel logistic regression was employed to estimate the model of the study. Consistent with complementary hypothesis the findings demonstrate that audit committee attributes (audit committee independence, audit committee financial accounting experts, audit committee legal expert, female audit committee member and audit committee stock ownership) are positively related to auditor brand name. The findings also support the substitution hypothesis perspectives by revealing an inverse relationship between audit committee meetings, audit committee tenure, audit committee chair and auditor brand name. Our findings offer an initial insight on the effect of audit committee legal expert, and audit committee stock ownership on auditor brand name. Thus, the findings can benefit existing and prospective shareholders who are the direct users of financial reports. This study can also help policy-makers and regulators by allowing them to better recognize the importance of these distinctive audit committee attributes in enhancing the quality of audits, which is one of the most vital elements of improving financial reporting quality. Keywords:Audit committee, Audit quality, Audit size, Gender diversity, Ownership","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"99 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89917174","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":"Factors Influencing Human Resource Management Success in Small and Medium Enterprises in Haryana City State of Uttar Pradesh","authors":"Behzad Pagheh","doi":"10.18843/ijms/v6i4/13","DOIUrl":"https://doi.org/10.18843/ijms/v6i4/13","url":null,"abstract":"","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"378 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80626490","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":"Brand Awareness on Cosmetic Products among the Selected Customers in Kerala – An Empirical Analysis","authors":"K Smisha, B. Pillai","doi":"10.18843/ijms/v6i4/09","DOIUrl":"https://doi.org/10.18843/ijms/v6i4/09","url":null,"abstract":"","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"70 5 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87709462","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":"Role of Job Stress on Job Satisfaction","authors":"Monica Singh, Mohammad Amiril, Sherry Sabbarwal","doi":"10.18843/ijms/v6i4/08","DOIUrl":"https://doi.org/10.18843/ijms/v6i4/08","url":null,"abstract":"","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"79 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90615869","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 Impact of Human Resource Management on Employee Commitment: A Study of the Nepalese Banking Sector","authors":"D. Pandey","doi":"10.18843/ijms/v6i4/03","DOIUrl":"https://doi.org/10.18843/ijms/v6i4/03","url":null,"abstract":"","PeriodicalId":41612,"journal":{"name":"International Journal of Management Studies","volume":"1 1","pages":""},"PeriodicalIF":0.7,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90134454","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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