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
2020-03-25
Articles
Donor fatigue phenomenon: Trend and circumvention in Northern Ghana
Purpose: This study examines the phenomenon of donor fatigue and its implication on donor funding for local-NGOs. It further explores alternative ways of generating funds locally.
Research Methodology: Convenient sampling method was used for selecting the sample for the study. The design involves collecting data from five (5) selected international donors, thirty (30) partner organization staffs, twenty-two (22) direct beneficiaries and fifteen (15) team leaders/council members of the partner organizations.
Results: Donor funds have been on the decline due to donor fatigue, over dependency syndrome, poor proposal writing, improper management of donor funds, frequent changes in the interest areas of donors, changes in the policy direction of donor countries and the increasing number of local-NGOs competing for the same funds.
Limitation: The conclusion drawn may not be representative of all the NGOs in Ghana as they may not all have similar funding sources and challenges
Contribution: The finding will serve as a guide and logical framework for existing and potential local-NGOs on donor requirements for funding.
Keywords: Donor fatigue, Donors, Funding, Prospects, Local-NGOs, Dependency syndrome
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Garuda
Sinta
Pages: 191-198
990 views | 976 downloads
Establishment and applications of quality management system for service industries
Purpose: Because of the limited resources and lack of knowledge and experience related to quality management, the service firms perform very few quality practices only, and result in a very limited effectiveness. In this research try to develop a systematic framework of quality management with several hierarchical constructs for service industries.
Research methodology: This study also used Delphi and AHP method to examine the importance and the priorities of the five quality management stages and their involving practice activities, which are the valuable guideline for the service industries to successfully implement the quality management.
Results: It is found that the service enterprises need to first assure the quality in service encounter, then can upgrade the implementation levels to delivery process and management system. But the practices in ‘total quality’ stage are the fundamental forces of the implementation of quality practices in the initial stages.
Limitations: The AHP experts only comment on this issue not applicable to all industries. The research findings apply only to the service industry.
Contribution: The service enterprises need to perform TQM successfully. After all the previous stages of quality management are performed very well, the service enterprises can raise the implementation level to the business quality.
Keywords: Service industries, Service quality, Hierarchical quality management system, AHP method
The benefit of green building for cost efficiency
Purpose: The Study seeks to implement the green building concept especially in office buildings and malls. Further, this research also investigates the measurement of the green building efficiency that conforms with accounting theories.
Research methodology: This study used a mixed method for collecting data by sending questionnaire to the number of respondents of this study. The data from the questionnaires were collected by using simple arithmetic techniques and graphics techniques.
Results: This study found that most buildings having already implemented the concept of green buildings gained efficiency benefits from both environmental and operational cost. The respondents’ knowledge and experience influence the success in implementing 6 criteria of green building including Appropriate Site Development (ASD), Energy Efficiency and Conservation (EEC), Water Conservation (WAC), Material Resources and Cycle (MRC), and Indoor Health and Comfort (IHC).
Limitations: This study indicates weaknesses for further improvements especially in terms of the quantity of respondents, the respondents’ willingness to complete the questionnaire
Contribution: Green building is one of the solutions to minimize the impact of global warming or unhealthy workplace environment.
Keywords: Green buildings, Sustainability, Energy efficiency, Energy conservation
Pages: 209-219
2048 views | 3319 downloads
Social studies students’ knowledge, attitude and practice of concepts of sustainable development in Ondo City, Nigeria
Abstract
Purpose: The study investigates Social Studies’ students’ knowledge, attitude, and practices of concepts of sustainable development in selected junior secondary school in Ondo city, Nigeria.
Research Methodology: The survey was conducted involving five hundred (540) students from ten (18) junior secondary schools. A self-constructed questionnaire titled “Social studies’ students knowledge, attitude, and practices of concepts of sustainable development in selected junior secondary school in Ondo state QSSSKAPCSD Cronbach alpha Reliability co-efficient of; KSDC: 0.70; PSDC: 0.73, and ASDC: 0.71 respectively was used. Three research questions were answered using simple percentage, mean (x) and standard deviation.
Result: The result shows Social Studies’ students’ level of knowledge, attitude and practices of sustainable development concepts is at an appreciable high level. The study recommended full implementation of various UNESCO’s plan on sustainable development goals by all countries in the world.
Limitation: Sample size and area of coverage was the limitation of the study and this was due to the constraint of time and finance. Further studies should carry out an inferential statistics to analyse the variables.
Contribution: The study assessed students’ level of knowledge, attitude and practices of sustainable development concepts in Social Studies.
Keywords: Sustainable development, Knowledge, Attitude, Practice
Pages: 221-233
403 views | 540 downloads
The implementation of energy subsidy reduction policy on the Indonesian economy performance
Abstract
Purpose: This study aims to evaluate the impact of the implementation of the energy subsidy reduction policy conducted by the Government of Indonesia for the period 2015-2017. The author examines the application of the subsidy reduction policy and its impact on economic performance, specifically on economic growth; inflation rates, sectoral employment absorption, income levels and households group income distribution using the computable general equilibrium approach (CGE Model).
Research Methodology: The study used data from the 2008 Social Economic Balance System (SNSE) published by the Indonesian Central Statistics Agency (BPS). Furthermore, it also built a balance of data base with the static version 1.1 PEP model, version 2.0 making the energy subsidy reduction policy a shock in the simulation model developed.
Results: The author found that the application of policy to reduce energy subsidies has an impact on increasing economic growth, reducing inflation, increasing employment in the livestock, hospitality, land transportation and other service sectors.
Limitation: The limitation of this study is the use of funding 2008.
Contribution: The government as a stakeholder should provide the inclusive potential opportunity and considerable funds for research and development of new energy sources which will benefit of the future of nation's life.
Clustering the agricultural SME sector in Eastern Highlands, Zimbabwe
Abstract
Purpose: The clustering concept focuses on agricultural SME development. It is a strategy seeking to stimulate entrepreneurship growth and integrating broad SME structures that help to create value and competitiveness to enhance food security and community development in less developed countries.
Research Methodology: This study investigated the impact of clustering the agricultural SME sector in Zimbabwe and it was restricted to the Eastern Highlands. The population consists of agricultural SMEs in Eastern Highlands. A methodological design survey on agricultural SME clusters was carried out using a purposive sampling technique, which selected a sample size with a total of 60 agricultural SMEs.An explanatory correlation analysis was used to analyze the data.
Results: The study showed that clusters have a significant effect on agriculture SME the development in Zimbabwe. The study results indicated that clustering SMEs improve their competitiveness and market share growth, which is a rationale for economic growth. Findings also showed that clustering SMEs restructure their radical growth. These results further indicated that most agricultural SMEs are crippled due to a lack of cluster centers in their areas to enable them to compete and expand their market share
Limitations: A solitary research tool seems to have weakened the study.
Contribution: Clustering the agricultural Small and Medium Enterprises (SMEs) is very important because it promotes their competitiveness, productivity, market share, success, as well as community development and industrialization. Therefore this study contributed largely to the literature.
Keywords: Clustering, Agricultural, SMEs, Community development, Food security
