International Journal of Accounting and Management Information Systems

The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems.

The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems.

Published
2023-12-12

Articles

Influence of Social Capital on Small and Medium Enterprises Performance in Wakiso District, Uganda

Purpose: This study examined the influence of Social Capital (SC) on the performance of Small and Medium Enterprises (SMEs) in Wakiso District. Specifically, we identified forms of SC and assessed how they influenced SMEs’ performance in Kitemu Ward. Research methodology: Using qualitative and quantitative methodologies, the study solicited data from 40 participants through interviews and a self-administered questionnaire. Data were edited, cleaned, coded, and entered into MS Excel to generate frequencies and graphs. Content value analysis was used to transcribe the qualitative data and group them into subthemes. Results: The results revealed internal forms of SC, such as friends/peers, trustworthiness, personal saving, family, and social links, while external forms of SC were customers, financial institutions, governments, and companies. Further, SC influences the customer base, leads to high profits, increases sales volume, and enhances creativity and innovation. Limitations: Financial constraints prevented researchers from eliciting data throughout the study area. Furthermore, the small sample size might limit the generalization of the study results to the entire district. In addition, time and data collection biases have implications for this study. Contribution: This study is vital because there are no studies carried out in Kitemu Ward on SC and its influence on SMEs’ performance. The findings can be used by policy and decision-makers to design mechanisms for SMEs’ proprietors to integrate SC into business operations. The literature reveals that SC forms enhance sales, profits, market share, customer base, and accessibility to finance. Novelty: This original study was conducted primarily among women proprietors and managers of SMEs because they are reliable and provide firsthand information as compared to men. Thus, if adopted, the findings are vital for other business proprietors and managers to improve business performance.

Reflection of Local Cultural Values behind Loss Accounting Practices by Ilabulo Sellers

the practice of loss accounting by ilabulo traders. Research methodology: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Results: The study results show that traders avoid losses by distributing the leftover ilabulo to the local community for free. This accounting practice is conditional on the value of patience. In the Islamic culture of Gorontalo, the elders often internalize the value of patience through lumadu "mopo'o tanggalo duhelo" The meaning of this expression is the whole of patience. The implication of this research is to present the concept of loss accounting based on local wisdom values. Limitations: The limitation of this research lies in the informants who have yet to provide information from the cultural experts. Contribution: The contribution of this research is that it can provide deeper insights into the local cultural values that influence the accounting practices of ilabulo traders. This can help us understand how culture plays a significant role in local-level accounting decision-making. Furthermore, the results of this research can be used to develop an accounting model that is more in line with the culture and local context of ilabulo traders. This can assist in designing more relevant and sustainable accounting practices.

Conversational Artificial Intelligence (AI) and Bank Operational Efficiency

Purpose: The main objective of the research was to analyse the effects of conversational artificial intelligence (AI) on bank operational efficiency. The emergency of conversational artificial intelligence (AI) has revolutionised the way business interacts with its customers. Methodology: The study employed a mixed- method approach where interviews and questionnaires were used to collect qualitative and quantitative data. A sample of 92 bank employees was drawn from ten Zimbabwean banks. Findings: Conversational AI has a positive impact on banking operational efficiency. Specifically, conversational AI improves customer services by providing faster and more accurate responses to customer inquiries, reduces operational costs by automating routine tasks and improve workflow efficiency Limitation: The study concentrated on the banking industry of one particular country. Contribution: The study makes a significant contribution in understanding the advantages of adopting conversational artificial intelligence in banking operations.

Prioritizing the product development roadmap of Zains SAAS using Analytical Hierarchy Process (AHP)

Purpose: This study aims to prioritize the development of Zains using the Analytical Hierarchy Process (AHP). Research Methodology: focusing on the key factors influencing development priorities, and combines qualitative data from a Focus Group Discussion (FGD) with the Board of Directors (BOD) of CNT and quantitative data from digital surveys. Qualitative data provide insights into strategic priorities, challenges, and development goals, while quantitative data obtained through the AHP method determine the relative importance of various criteria and alternatives. This study identifies the key criteria for product development, including market demand, financial impact, technological relevance, operational efficiency, compliance, and security. Affinity Diagrams and TOWS Matrix were used to analyze qualitative data from the FGD. The proposed alternatives include mobile application feature enhancements, AI-powered financial insights integration, and enhanced security features.The AHP results indicate that the integration of AI-powered financial insights is the primary alternative in the Zains development roadmap. Results: These findings provide insights for CNT to optimize the development of Zains and to maintain their relevance and competitiveness in the SaaS market. These recommendations are beneficial for other SaaS providers facing similar challenges.

Comparison of Black-Scholes Models Using Historical Volatility and Garch Volatility in Collar Strategy as Hedging Efforts for Towr and Tbig Stocks

Purpose: Telecommunications has undergone significant development over time. Telecommunications narrows distance and facilitates access to information. Infrastructure within telecommunications plays a crucial role in the establishment and continuity of communication. Investment involves the allocation of money or capital with the aim of gaining profit. Stocks are one of the instruments in investment; besides gaining profit, investors also face the risk of experiencing losses. Therefore, it is necessary to provide value protection to investors’ stock. The objective of this study is to explore the implementation of option contracts in the Black-Scholes model using Historical Volatility and GARCH Volatility with a collar strategy. Research methodology: The data used in this study consists of the closing prices of TOWR and TBIG stocks from the period to 2011-2022. The research findings conclude that for TOWR stocks under non-crisis conditions with a maturity of three months, the Black-Scholes model with GARCH Volatility performs better than the model with Historical Volatility in every scenario. Meanwhile, for TOWR stocks under crisis and non-crisis conditions with maturities of one and three months, the Black-Scholes model using Historical Volatility is superior to the model using GARCH Volatility in one of the scenarios. Results: In the case of TBIG stocks under crisis conditions with a maturity of three months, the Black-Scholes model with GARCH Volatility outperforms the model with Historical Volatility in all scenarios. However, under the conditions of a 1-month maturity and non-crisis conditions for one and three months in one scenario, the Black-Scholes model using Historical Volatility is superior to the model using GARCH Volatility. Contribution: The contribution is Investment involves the allocation of money or capital with the aim of gaining profit.