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. Research Methodology: This research was tested through random samples of 11 manufacturing companies period 2014-2017. Regression analysis was adopted to test the hypotheses 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.

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 Research Methodology: 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. Results: 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

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. Research methodology: 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. Results: 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. Contribution: 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