International Journal of Financial, Accounting, and Management

Issued by Goodwood Publishing, this journal is an international journal in the field of finance, 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 finance, 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.

The journal comprises articles which are relevant to both academics and practitioners, and are the results of anonymous reviews by at least two referees chosen by the editor for their specialist knowledge.

Issued by Goodwood Publishing, this journal is an international journal in the field of finance, 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 finance, 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.

The journal comprises articles which are relevant to both academics and practitioners, and are the results of anonymous reviews by at least two referees chosen by the editor for their specialist knowledge.

Published
2022-09-01

Articles

The Influence of Whistleblowing System and Internal Control on Fraud Prevention at PT Pos Indonesia (Persero) Bandung City

Purpose:  This study aims to determine how the influence of the whistleblowing system and internal controls on fraud prevention at Pos Indonesia (Persero) Bandung City. Research Methodology: The research method used in this research is descriptive and verification methods. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling technique so that the total sample size is 30 people. The analytical method used in this research is multiple linear regression analysis using SPSS 25. Results: The results showed that the whistleblowing system and internal controls had an effect on fraud prevention. The amount of influence of internal control in contributing to fraud prevention is 66.2%. Limitations: This research is limited only to PT Pos Indonesia (Persero) because it still shows cases of fraud. In addition, this study only focuses on knowing the effect of the whistleblowing system and internal controls on fraud prevention at PT Pos Indonesia (Persero) Bandung City. Contributions: This research is expected to provide benefits for companies that lead to improvements in preventing fraud, and can be used as additional information for the parties concerned.

Entrepreneurial Marketing And SMEs Growth In Post Covid-19 Era In Awka, Anambra State, Nigeria

Purpose: This study aimed at examining the effect of entrepreneurial marketing on SMEs growth in the post- Covid-19 Era in Awka Anambra State Nigeria. Research methodology: The study adopted a qualitative research design with five participants. An in-depth interview was used to elicit relevant information from the respondents. Data generated were carefully transcribed, reviewed, and harmonized. Thematic categories were created and categorized into two major themes- technological-driven marketing and need-oriented entrepreneurial marketing. Results: The study revealed that need-oriented marketing and technology-driven marketing are pivotal to the growth and sustainability of SMEs in the post-Covid-19 Era. Limitations: The restriction on gathering of people more than ten by the State Government due to the Covid-19 limited our study as the researchers would have loved to have a group and interactive decisions with the participants. Contribution: The result of this study will serve as an eye-opener to Nigerian policymakers and SME operators to key into modern entrepreneurial marketing tools and selvage her already depressed economy.

Personal Financial Management Skills Of University Students and Their Financial Experiences During The Covid-19 Pandemic

Purpose: The main purpose of this study was to assess university students’ financial management skills and their financial experiences during the Covid-19 pandemic. Research methodology: The research adopted the explanatory sequential mixed methods research design where a survey of 181 students on work-related learning was conducted using questionnaires and qualitative interviews. Data were analyzed using IBM SPSS Statistic 27 Results: The study established that the majority of the students do not have a budget, run out of money before receiving the next income, have no funds set aside for uncertainties or medical expenses related to the Covid-19 pandemic, and to make ends meet most of the students borrow money from relatives and friends. The majority of students struggled financially because of the Covid-19 pandemic. Limitations: Questionnaires and interviews were only distributed/conducted online due to the Covid-19 pandemic. Contribution: Personal financial management skills are a vital human capital skill for students. Therefore the need to explore such skills and financial experiences of University students during the Covid-19 pandemic for the first time.

The Impact Of Age, Gender, And Ethnic Diversity On Organizational Performance: An Empirical Study Of Bangladesh's Banking Sector

Purpose: This study aims to investigate the impact of workforce diversity (in terms of employee age, gender, and ethnicity) on organizational performance in Bangladesh's banking sector. Research Methodology: This research work evaluates the relationship between workforce diversity and organizational performance in the banking sector. The impact of workforce diversity on organizational performance is examined using structural equation modeling (SEM). The sample data was acquired from ten randomly chosen banks in Dhaka, Bangladesh, using a standardized questionnaire and a personal survey. Results: The study's findings revealed that age, gender, and ethnic diversity have a statistically significant positive impact on organizational performance. Among them, age diversity has the most significant effect on organizational performance, and gender diversity has less impact. Limitations: Other workforce diversity factors (such as religion, nationality, and so on) may have an impact on organizational performance, but they were not considered in this study. Contribution: The findings of this study reveal that in Bangladesh's banking business, there is a dynamic relationship between workforce diversity and organizational performance. Furthermore, this research work has significant ramifications, as well as the fact that effectively managing diversity practices in the workforce will improve the organization's performance.

The Impacts Of Port Characteristics And Port Logistics Integration On Port Performance In Ethiopian Dry Ports

Purpose: This paper identifies the impacts of port characteristics and port-logistics integration on port performance in the case of Ethiopian dry ports. Research Methodology: To complete the study, we used structural equation modeling to test the relationship between port characteristics and port-logistics integration with port performance. Moreover, Statistical Package for Social Science is also used to filter indicators. Apart from this, the study was conducted in three dry ports of Ethiopia having a sample of 279 employees. Results: The finding shows that port characteristics such as port infrastructure, port connectivity, and port privatization have significantly impacted port performance. Also, port-logistics integration has an impact on both port operational performance and port efficiency. Limitations: The main limitation is that the study focused only on three dry ports of Ethiopia which do not include other dry ports in the country. Contribution: Ethiopia suffered forced dependency on transit countries after a blooded war with Eritrea which resulted in customs delays at port. To reduce this, the study suggests that Ethiopia should coordinate in developing joint infrastructures, and formulating unfettered rules and regulations with its transit countries.

Modernization practices and Operating Models: An Empirical Study on a Retail Bank in Sri Lanka

Purpose: The purpose of this research is to investigate how modernization practices adopt concerning operating models, to comprehend how a retail bank has responded to such transformations, and to investigate the challenges in executing modernization strategies in a Sri Lankan local bank. Research methodology: This study was conducted according to a qualitative single-case study at one leading licensed-commercial bank in Sri Lanka. Data was gathered from semi-structured interviews, direct observations, and archival documents. Results: The findings revealed that unprecedented changes in customer behavior, fierce competition, and capitalizing on capabilities for surviving a dynamic operational landscape were the factors that led a bank to adopt modernization. Limitations: As the study narrowed down to one leading retail bank, it does not cover modernization initiatives offered within the other services portfolio in the banking industry. Contribution: The findings assist professionals to understand the need for modernization of a retail bank’s operating model and thereby formulate strategies in order to capture the benefits of such a transformation.

Debt Financing And Firm Valuation Of Quoted Non-Financial Firms In Nigeria Stock Exchange

Purpose: This study examined the effect of debt financing on the firm valuation of quoted non-financial firms on the Nigerian Stock Exchange (NSE). The study specifically evaluated the effect of short-term debt to equity, long-term debt to equity, and total debt to assets on Tobin’s Q for the period 2011 to 2019. Methodology: The study adopts the ex post facto research design. The sampling technique utilized in the study was non-probability sampling. The final sample comprised seventy-five firms quoted non-financial firms on the Nigerian Stock Exchange (NSE). The secondary data obtained from MachameRATIOS®were analyzed using panel regression techniques. Unlike prior studies, the study also employs the Arellano Bond Dynamic Panel-data Estimation Model for robustness analysis. Results: There is a negative effect of short-term debt to equity on Tobin’s Q. The effect of long-term debt to equity and total debt to assets was positive and significant. Limitations: The main limitation is the unbalanced nature of some sectors due to data unavailability. Contribution: The study contributes to the literature in the context of developing countries, on the effect of long-term debt on firm valuation; consistent with the trade-off theory of the cost of long-term debt financing as an alternative to internal funding.

Unpacking Brand Imperialism in Bangladesh: Emerging Market Perspective

Purpose: The main purpose of this article is to understand the meaning of counterfeit consumption from less affluent consumers’ perspectives. Methodology A qualitative research process was taken as a means to conduct this study, and the data is collected using an ethnographic and ethnographic approach. An iterative hermeneutic process is followed to analyze the data collected. Results: The study revealed that less affluent people use counterfeit products mainly to reflect abhorrent sentiments toward foreign brands. This abhorrence leads to building resistance and resilience, which is primarily the production of counterfeit products. Limitations: The significance of this research paper can be limited by the respondent sample size, which was not so large for concluding. Moreover, the data were only collected from the respondents of Dhaka City because of its time limitation, which results in making our study narrow. Contribution: This study will help scholars and academicians as well as market researchers to get depth understanding of why counterfeit consumption is acceptable to less affluent consumers. And, this empirical study will also have detailed the perceptions of less affluent customers regarding the consumption of foreign brands. As no prior papers have discussed the different aspects of counterfeit consumption by less affluent consumers, this paper will add new insight into the topic of academia.