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
2020-09-25
Articles
Ethical business practice and short term earning intensity during the Covid-19 crisis in Bangladesh
Purpose: The central endeavor of this study is to scrutinize the standard of ethical business practice along with the intensity of short term earning on the Covid-19 crisis from a least developed country named Bangladesh.
Research Methodology: The research is a concept paper based on the qualitative measurement of secondary sources of data.
Results: The study urges four propositions such as, application of Golden Rule makes the businessmen’s realization regarding the suffering of consumers, Islamic Profit theory may enhance the Islamic morality and education in business practice, Building Ethical Education Curriculum may assist the ethical basement from early childhood to the whole education period which can be applicable in a real-life business career, and Trusteeship theory may rethink the businessmen about the meaning of real ownership in the natural world.
Limitations: The paper is a concept paper; thus further studies have been required for practical implications based on the outcomes variables’ proof.
Contribution: All the four propositions may also support the lawmakers to develop a permanent standard of ethical business climate instead of existing punitive system.
Keywords: Ethical business practice, Short term earning intensity, COVID-19, Least developed country, Bangladesh
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Pages: 79-93
2321 views | 1143 downloads
Understanding Employee Brand Trust and Internal Brand Communications & Training (BCT) Effects on Employee Brand Performance: A study of the banking industry
Purpose: The present study aims to examine the impact of key internal branding practices on affective brand commitment (AC) and employee brand performance (EBP) in the financial services industry. Also assessed was the mediating role of AC in the relationship of brand trust, brand communication and training (BCT), and EBP.
Research Methodology: A quantitative survey tool was employed to gather data from 426 respondents from public-sector banks in Pakistan. The sampling methods used were a combination of proportionate random and convenience sampling techniques. The partial least squares-structural equation modelling (PLS-SEM) was used to analyze and interpret the data.
Results: Findings indicate that the relationship of brand trust, BCT and EBP was mediated by AC. Brand trust and BCT results in higher levels of bank staff’s AC; this employee affective attachment to the bank brand drive them to engage in brand supporting behaviors, which in turn, foster employee brand performance.
Limitations: This study is limited by scope as only public sector banks were studied, which may not be sufficient to make an inference.
Contribution: BCT and trust are critical drivers fostering EBP and brand success; however, AC in the relation ensures EBP remains either the same or higher in the long run. Hence, banking, and other service firms should focus on improving EBP to develop a strong and successful corporate brand.
Keywords: Brand commitment, Internal brand communications, Brand training, Internal branding, Perceived organizational support (POS),Brand performance, Public Banks, IPMA analysis.
Impact of Covid-19 on the survival of Igbo owned businesses in Nigeria: the nexus
Purpose: This study determined the impact of covid-19 on the survival of Igbo owned businesses in Nigeria.
Research methodology: The research adopted a survey research design. The population of the study was 50, while census method was adopted. Source of data was questionnaire, which was tested for reliability using Split-Half technique and the value obtained was .863. The analysis was carried out using Regression Technique and a 5% level of significance was used in the hypothesis test.
Result: Findings indicated that there is a relationship between restriction of movement and business sustainability (r = .983) and the coefficient of determination shows that a 96% change in the sustainability of Igbo owned businesses is explained by changes in restriction of movement.
Limitations: The narrowing of the scope of the study to only importers of goods in Anambra state limits the generalizability of the study.
Contribution: Nigerian government will by this study know how to encourage businesses to survive after a pandemic such as covid-19. Also, small business will gain from this study in that they will know from the suggestions made, how to navigate through tough times in their businesses by embracing online platforms to import or supply products.
Keywords: SMEs, Coronavirus, Business sustainability, Igbo owned businesses, Restriction of movement
Collaborative entrepreneurship, diversity management, and entrepreneurial performance of small and medium scale firms in Nigeria
Purpose: This paper investigates the effects of collaborative entrepreneurship and diversity management on entrepreneurial performance.
Research methodology: A cross-section survey of 110 employees from the construction and auto-service SME in Nigeria was adopted, and multiple regression analysis via SPSS version 15 was used to analyze the hypothesized relationships.
Results: The result shows a statistically significant relationship for external collaborative entrepreneurship and diversity management on firm performance.
Limitations: The inability to collect data from all the major cosmopolitan cities in Nigeria where a larger pool of ethnically- diverse workforce resides limits the generalizability of the finding.
Contribution: Entrepreneurs and small and medium scale enterprises in construction and auto works will find this work useful for effective collaboration.
Keywords: Entrepreneurship, Collaboration, Diversity management, Ethnicity, Performance, Nigeria
Pages: 131-144
559 views | 535 downloads
Comparison analysis of financial performance telecommunication service which has and has not applied PSAK 73
Purpose: This research aimed to find out a comparative analysis of the financial performance of companies that has and has not applied the PSAK 73 or IFRS 16 of Lease.
Research Methodology: The research used was quantitative descriptive method. The Financial performance analysis performed used a liability, solvency, activity, and profitability ratio.
Results: From the research, it is known that by applying the PSAK 73 on lease in companies has an impact on the financial performance especially on the liability ratio and profitability ratio.
Limitations: The narrowing of the study scope was only to industrial telecommunications due to the inability to collect all data from each type of business. In addition, the application of PSAK 73 in Indonesia was unforced to be implemented in companies in 2019 but in 2020. However, this regulation was possible to apply earlier in 2019 in only corporations meeting requirements. This was aimed at limiting the generalization of the study.
Contribution: The result of this study is expected to be useful with regard to the application of PSAK 73 or IFRS 16 of Lease on financial performance in companies.
Keywords: PSAK 73, IFRS 16, Lease, Financial performance
Leadership in a school context: how leadership styles are associated with leadership outcomes
Purpose: This paper aims at examining how principal leadership styles are associated with leadership outcomes in an Indonesian school context.
Research Methodology: Survey data were collected using MLQ 5X-Short and a demographic questionnaire completed by 475 teachers in 36 junior high schools in the Province of Lampung, Indonesia. With the help of SPSS version 22, the collected data were initially analyzed using descriptive statistics and then Pearson product-moment correlation.
Results: Results show that transformational and transactional leadership styles are positively and significantly associated with the leadership outcomes, but the laissez-faire leadership style is negatively and significantly associated with the leadership outcomes.
Limitations: This paper used a quantitative research approach and is acknowledged for being limited to using the survey questionnaire so that it could not explain why and how principal leadership styles affect such leadership outcomes.
Contribution: This paper theoretically and practically contributes to the body of knowledge, particularly concerning leadership styles and their outcomes.
Keywords: School leadership, Leadership outcomes, Principal, teacher
How to cite: Hariri, Hasan. (2020). Leadership in a School Context: How Leadership Styles Are Associated with Leadership Outcomes. International Journal of Financial, Accounting, and Management, 2(2), 159-170.
Pages: 159-170
627 views | 863 downloads
