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International Journal of Financial, Accounting, and Management
Published by Goodwood Publishing
ISSN : -     EISSN : 26563355     DOI : https://doi.org/10.35912/ijfam
Core Subject : Science,
This journal is the leading international journal in the field of Financial, Accounting, and Management. International Journal of Financial, Accounting, and Management (IJFAM) comprises a multitude of activities which together form one of the world's fastest-growing international sectors. This journal takes an interdisciplinary approach and includes all aspects of financial, accounting, and management studies. The journal's contents reflect its integrative approach - including primary research articles, discussion of current issues, case studies, reports, book reviews, and forthcoming meetings.
Articles 30 Documents
COGNITIVE DISSONANCE AND INVESTORS DECISION-MAKING: A REVIEW Afreen Fatima
International Journal of Financial, Accounting, and Management Vol 1 No 1 (2019): JUNE
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.885 KB) | DOI: 10.35912/ijfam.v1i1.56

Abstract

Purpose: The purpose of this research is to develop a conceptual framework of cognitive dissonance bias that influences the investment decision-making. Research method: This research uses empirical studies in order to assess the accurate deviation of investors? behaviour from rational decisions. Finding: The result of this study reveals the identified factors like age, emotional biases, overconfidence, and confirmations biases that enhance the cognitive dissonance that influence the decision making of the investors. Keywords: Cognitive dissonance bias, Psychological biases, Investment decisions, Behavioural finance, Psychology of investors. How to Cite: Fatima, A. (2019). Cognitive dissonance and investors decision-making: a review. International Journal of Financial, Accounting, and Management, 1(1), 39-45.
FOREIGN OWNERSHIP AND SUSTAINABILITY PERFORMANCE IN INDONESIA Hesty Erviani Zulaecha; Murtanto
International Journal of Financial, Accounting, and Management Vol 1 No 1 (2019): JUNE
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.009 KB) | DOI: 10.35912/ijfam.v1i1.39

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Purpose: This research is designed to find empirical evidence on the influence of Foreign Ownership as moderating to enterprise risk management, business strategy, and firm age on sustainability performance. Design/Research method: This research was tested through random samples of 11 manufacturing companies period 2014-2017. Regression analysis was adopted to test the hypotheses Finding: The results indicate that enterprise risk management, business strategy, and foreign ownership have significant influence to sustainability performance. But, the firm age doesn?t have influence on sustainability performance. Limitation: The use of secondary data and content analysis methods that cause limitations in conclusions and are subjective. Implication: This research shows that the harmonious relationship between strategic management related to enterprise risk management, business strategy, and the role of foreign ownership to achieve high sustainability performance Keywords: Sustainability performance, Business strategy, Foreign owner, Enterprise risk management, Firm age How to Cite: Zulaecha, Hesty & Murtanto. (2019). Foreign ownership and sustainability performance in Indonesia. International Journal of Financial, Accounting, and Management, 1(1), 1-15.
A REVIEW ON STATUS AND PROFITABILITY OF LARGE CARDAMOM PRODUCTION IN NEPAL Mohan Acharya
International Journal of Financial, Accounting, and Management Vol 1 No 1 (2019): JUNE
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.8 KB) | DOI: 10.35912/ijfam.v1i1.53

Abstract

Purpose: This study focuses on the status, strength and problems of large cardamom cultivation in Nepal and  also identify profitability of  large cardamom farming in Nepal. Design/Research method: Numbers of journal articles and reports were consulted as secondary source of data and conclusion were drawn and summarized. Finding: Area and production of large caradamom in Nepal is increasing day by day and major production is concentrated in four eastern districts .  B/C ratio of cardamom production varies from 1.70 to 3.06  and one fifth of household income  in eastern hill of Nepal is attributed by Large cardamom. Price fluctuation, middleman and diseases are identified as major problems. Limitation: Lack of funding, less access to the data and documents are the limitations of study. Keywords: Status, B/C ratio, Profitability, Price fluctuation, Middleman How to Cite: Acharya, Mohan. (2019). A review on status and profitability of large cardamom production in Nepal. International Journal of Financial, Accounting, and Management, 1(1), 17-22.
EMPLOYEE COMMITMENT AND ORGANIZATIONAL PERFORMANCE IN SELECTED FAST FOOD OUTLETS IN OSUN STATE Ehimen Abiodun Ulabor; Alegebe Ibiwunmi Bosede
International Journal of Financial, Accounting, and Management Vol 1 No 1 (2019): JUNE
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.798 KB) | DOI: 10.35912/ijfam.v1i1.55

Abstract

Purpose: This study examined the effect of employee commitment on organization performance of selected fast food outlets in Osun State. It determined how employee commitment affects staff turnover and also examined factors that affect employee commitment Design/Research method: Primary data was used for this study; respondents were selected using convenient sampling method from the study area. Questionnaire was used to gather information. One hundred copies of questionnaire were administered to the selected respondents and ninety-six were retrieved and found useful for analysis. The data gathered were analysed using both descriptive and inferential statistics. Finding: Findings revealed that employee commitment is significant to organization performance. Profitability, increased in sales, and increased in customers? patronage were used to measure organizational performance, and it was observed that employee commitment influence profitability; increased in sales, customers? patronage. It was observed that employee commitment affects staff turnover as revealed by the chi-square statistic (?2 =).  Likewise, findings showed that employee commitment could be affected by some factors such as gender, nature of work, length of service, and management style, Although, length of service and management style were not significant at 5% significance level. The study concluded that an employee commitment can influence the organization performance.  Keywords: Employee commitment, Organization performance, Staff turnover How to Cite: Ulabor, E. A., & Bosede, A. I. (2019). Employee commitment and organizational performance in selected fast food outlets in osun state. International Journal of Financial, Accounting, and Management, 1(1), 15-29.
GENESIS OF ACCOUNTABILITY AND ITS IMPACT ON ACCOUNTING Omodero, Cordelia Onyinyechi
International Journal of Financial, Accounting, and Management Vol 1 No 1 (2019): JUNE
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.783 KB) | DOI: 10.35912/ijfam.v1i1.78

Abstract

Purpose: This study examines the genesis of accountability: a global view. The concept of accountability has been viewed from various disciplinary lenses in order to develop an integrated understanding of the term. Special attention is devoted to principal?agent perspectives from political science and economics. Design/Research method: An integrated framework is developed, based on four central observations. (1) Accountability is relational in nature and is constructed through inter- and intra-organizational relationships. (2) Accountability is complicated by the dual role of nonprofits as both principals and agents in their relationships with other actors. (3) Characteristics of accountability necessarily vary with the type of nonprofit organization being examined. (4) Accountability operates through external as well as internal processes, such that an emphasis on external oversight and control misses other dimensions of accountability essential to nonprofit organizations. Finding: The study finds that the time has come for individuals, organizations, stakeholders, establishments, institutions and governments to focus on reporting on their programme results, such as inventory take result and product performance result. Limitation: Paucity of data and empirical works were the major restrictions to this study. Implication: Thus, being clear about intentions, measuring and understanding results, and making adjustments where necessary, would help assure taxpayers/stakeholders that their money is being spent wisely. A focus on results would also help to ensure that limited public resources are being applied in a way that provides the most value to all concerned. Keywords: Accountability, Genesis, Performance, Responsibility, Types, Assessment, Global How to cite: Omodero, C.O. (2019). Genesis of accountability and its impact on accounting. International Journal of Financial, Accounting, and Management, 1(1), 47-55.
THE STUDY OF THE CONSUMPTION PROCESS WITH A PROMINENCE OF BEHAVIORAL APPROACH AND ITS INFLUENCE ON THE BUSINESS UNITS Umer Qadir Sofi
International Journal of Financial, Accounting, and Management Vol 1 No 1 (2019): JUNE
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.688 KB) | DOI: 10.35912/ijfam.v1i1.79

Abstract

Currently, the main question facing the entrepreneur is to find out who exactly the consumers of their goods what their market and its structure is. Owning such information, enterprises can direct their business activities in the right direction and achieve their goals. In this regard, the aim of the work is to study the effect of various characteristics on the consumption process. The main method of research is monographic, and within the framework of the work a survey withheld conducted. The main results of the study are related to the fact that the characteristics of the consumption process have a significant impact on the activities of business units. Keywords: Consumer process, Characteristics, Consumer groups How to cite: Sofi, U.Q. (2019). Characteristics of the consumer process and influence it makes on the business with behavioral approach. International Journal of Financial, Accounting, and Management, 1(1), 57-68.
EXPLORING UPLIFT MODELLING IN DIRECT MARKETING Cindy-Lee Mayes; Krishna K Govender
International Journal of Financial, Accounting, and Management Vol 1 No 2 (2019): SEPTEMBER
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.387 KB) | DOI: 10.35912/ijfam.v1i2.81

Abstract

Purpose: This research examines the importance of an uplift marketing model compared to traditional response models, used in direct marketing. Design/Research method: A multi-method research approach was used which included a survey using an electronic questionnaire and a semi-structured interview. Finding: The research findings reveal that the value of employing uplift models in direct marketing. is that it factors change in behaviour from the action, which traditional response models do not. Limitation: The study was conducted in a single institution and focused only on scustomers with banking needs. Implication: By employing an uplift model in direct marketing it is possible to increase marketing return-on-investment and positively impact brand loyalty and brand perception. Thus, marketers need to be cognizant of these findings and strategize accordingly. Keywords: direct marketing, customer management, marketing model, marketing communication How to Cite: Mayes, Cindy-Lee., and Govender, Krishna K. (2019). Exploring uplift modelling in direct marketing. International Journal of Financial Accounting and Management, 1(2), 1-11.  
THE INFLUENCE OF BANK SIZE ON PROFITABILITY: AN APPLICATION OF STATISTICS Nanda Kumar Tharu; Yogesh Man Shrestha
International Journal of Financial, Accounting, and Management Vol 1 No 2 (2019): SEPTEMBER
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.827 KB) | DOI: 10.35912/ijfam.v1i2.82

Abstract

Purpose: The main purpose of this study is to determine and evaluate the effects of bank size on the profitability of commercial banks in Nepal. Design/Research method: This study has been adopted as panel research design. 8 sample banks adopted from 28 banks using simple random sampling. The time series data between the period of 2013AD and 2018AD has been treated. The data source was Nepal Rastra Bank. Descriptive and inferential statistics were used as statistical tools. SPSS Version 20 was used for data analysis. Finding: The results of different tests proved that the profitability (ROA) has not been significantly influenced by size of the bank (Assets). Limitation: This study does not deal to those factors which help to establish this existing relationship. Implication: These findings could be very significant information for Nepalese commercial bank officers and shareholders of these banks and policy builders advocating merger; to peep through once. Keywords: Bank size, Profitability, Return on equity, Nepalese commercial banks. How to Cite: Tharu, N. K., and Shrestha, Y. M. (2019). The influence of bank size on profitability: an application of statistics. International Journal of Financial Accounting and Management, 1(2), 13-21.
EMPLOYEE PARTICIPATION IN ORGANIZATIONAL CHANGE: A CASE OF TESCO PLC Awadari, Adam Cassia; Kanwal, Shamsa
International Journal of Financial, Accounting, and Management Vol 1 No 2 (2019): OCTOBER
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.93

Abstract

Purpose: The research work attempts to identify some of the challenges and difficulties that were associated with the recent technological changes in Tesco PLC (from cashier to customer self-checkout) and its related effect on employee attitude and performance. Research methodology: The research is a case study type; a convenient sampling method was used for selecting the sample for the study. The sample chosen for this research comprises of 3 store managers and 13 checkout staff of Tesco Express Kilburn branch. Results: The findings revealed that management and customer assistants were well educated and well aware of the on-going strategic changes by management. Management was also aware of the vital role effective communication plays in the overall success of the program but communication had not been very impressive during the initial stages. It was also revealed that customer assistants developed a negative attitude, due to the fear of job insecurity, they had the impression the self-checkout was being implemented to replace their roles. Limitations: A generalization of the phenomenon across the organization's portfolio cannot be drawn on grounds of sample size representation. It is also acknowledged that using only one retail store for the research was a significant limitation covering more stores would have added considerable information to the findings. Contribution: This study has contribution for the formulation of policies and programs that should consider the inclusion of employees as major stakeholders in the design and planning of any organizational change. Keywords: Change management, Employee, Participation, Attitude, Performance
ECONOMIC BASIS OF EVALUATION OF LAND RESOURCES AND THEIR CAPITALIZATION Ugli , ?ahsudov Muhammadbek Dilshodbek; Qizi, Bobomurodova Shokhsanam Shavkat
International Journal of Financial, Accounting, and Management Vol 1 No 2 (2019): OCTOBER
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.95

Abstract

Purpose: This article covers the issues of land resources evaluation and development of proposed recommendations in improving the processes of capitalization, examining the economic foundations of their capitalization. Research Methodology: Land valuation is of significant economic and social importance. From its data, it is widely used in solving various issues of economic sectors, including land tax, determining the amounts of rent on land plots, planning the yields of agricultural crops, creating land and in general, solving all issues that are closely related to land use. Results: New methods of capitalizing on land use have been proposed. Limitations: Capitalization issues are carried out on the basis of decisions of the executive power. In the introduction of experiments into practice, government decisions are relied on. Contribution: Modern methods of assessing land resources lead to sustainable economic growth. Keywords: Land resources, Valuation, Rent, Capital, Privatization

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