Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Studia Universitatis Babes-Bolyai Oeconomica
Number of Followers: 2  

  This is an Open Access Journal Open Access journal
ISSN (Print) 1220-0506 - ISSN (Online) 2065-9644
Published by Sciendo Homepage  [370 journals]
  • Capitalization of Human Skills and Competencies – An Exploratory
           Model

    • Abstract: The paper aims to synthesize the lessons learned from the analysis of the ISO 9001 quality management system standard. The objective is twofold: first, to understand the role of human capital in the conduct and success of an innovation project within a company, and secondly, to explain the simultaneous effect of this dynamic on the emergence of innovative behaviors. An exploratory study is established with the personnel of the first ISO certified company in Algeria and the proposed hypotheses are tested by the partial least squares structural equation modeling (PLS-sem) method. Analysis of the results show that by acting on certain mechanisms, these standards can be assimilated to a catalog of data that can be utilized to encourage and promote the construction and development of skills and competencies. The findings allow us to better understand the nature of the relationship that may exist between skills management and the quality approach.
      PubDate: Sat, 14 May 2022 00:00:00 GMT
       
  • Does Female Education Generate Economic Growth' An Empirical Analysis
           of Western Balkan Countries

    • Abstract: This paper investigates the relationship between female education and economic growth in Western Balkan countries during the period 2000-2019. The motive behind choosing Western Balkan countries was because there is insufficient research that has been made in this field of study; hence, this research assists to expand the issue of this topic. By using GDP as dependent variable, the paper addresses the question whether female education generates or not economic growth. The techniques applied for this study are OLS, fixed and random effects, and Hausman-Taylor model IVs. The findings show a positive relationship between GDP per capita, female labor participation, school enrollment primary, and literacy rate. On the other hand, there exists a negative relationship with fertility rate, while the school enrollment tertiary is statistically insignificant. This paper brings evidence that female education generates more economic growth in Western Balkan countries. Therefore, the Government of the Western Balkans should take into consideration to invest more on education of the woman in those countries. These in turn will lead to higher economic growth.
      PubDate: Sat, 14 May 2022 00:00:00 GMT
       
  • The Relative Success of IFRS Adopted African Countries to Attract Foreign
           Investment

    • Abstract: Within the context that the adoption of International Financial Reporting Standards (IFRS) can be linked to institutional isomorphism, the purpose of the study was to determine how successful IFRS-adopted African countries are to convert governance and economic factors into foreign direct investment (FDI) and foreign portfolio investment (FPI). Data envelopment analysis (DEA) was used to develop two models to calculate the technical efficiency (TE) for 16 African countries that adopted IFRS (2014-2019). The first model considered how multiple economic factors as input variables are converted into FDI and FPI, while similarly, the second model considered governance factors as input variables.
      PubDate: Sat, 14 May 2022 00:00:00 GMT
       
  • Human Capital Development and Sustainable Development: Evidence from
           Nigeria

    • Abstract: The contributions of human capital development in achieving the sustainable development cannot be overemphasized in any economy, this is because investment in education and health has been argued as the strategic impetus for improving the quality of human resources. Against this backdrop, this study investigates the impact of human capital development on the sustainable development goal one (1) – poverty reduction. The study utilizes the Nigerian data combining Johansen Cointegration test, Granger causality test and Fully Modified Least Squares to establish how public investments in both education and health affect poverty reduction in the country between 1981 and 2019. Originating from the findings of this study, both government expenditure on health and capital formation Granger caused poverty reduction in Nigeria. This is a vital signal that human capital development in the form of investment in health of human resources is an important condition for the achievement of the sustainable development goal one (1) – poverty eradication in Nigeria. Similarly, all the selected components of human capital development have positive contributions to poverty reduction in Nigeria. However, the contributions of health expenditures and capital formation are statistically significant. This implies that health expenditures and capital formation have a trickle-down effect on poverty reduction in Nigeria. Therefore, this study recommends the following: any time the Nigerian policymakers want to achieve the sustainable development goal one (1) – poverty reduction, the Nigerian budgetary allocations to education and health sectors should be in tandem with the global benchmark; this would ensure material and human resources that could drive the country towards the sustainable development. The enhancement of educational and health facilities by the policymakers would also bring about improvement in the living standard of the Nigerians.
      PubDate: Sat, 14 May 2022 00:00:00 GMT
       
  • Involuntary Unemployment Under Ongoing Nominal Wage Rate Decline in
           Overlapping Generations Model

    • Abstract: We analyze involuntary unemployment based on consumers’ utility maximization and firms’ profit maximization behavior with ongoing nominal wage rate decline. We consider a three-periods overlapping generations (OLG) model with a childhood period as well as younger and older periods under monopolistic competition with increasing, decreasing or constant returns to scale technology. When there exists involuntary unemploymnet, the nominal wage rate may decline. We examine the existenbce of involuntary unemployment in that model with ongoing mominal wage rate decline (or deflation). Even if the nominal wage rate declines, we have a steady state with involuntary unemployment and constant output and employment. We need budget deficit or budget surplus to maintain the steady state depending on whether real balance effect is positive or negative. Also we examine the possibility to achieve full-employment by fiscal policy.
      PubDate: Sat, 14 May 2022 00:00:00 GMT
       
  • National Industry 4.0 Platforms in the Visegrad 4 Countries – A
           Comparison with the Frontrunner Digital Economies in Europe

    • Abstract: Based on the international digitization indexes, the development level of digitalization in the Visegrad Four (V4) countries is similar in many respects. The status of the recent digital developments is comparable in results and in deficits also. These economies have similar inescapable paths in the past and further development opportunities in the future. The economic success of these four countries greatly depends on the transformation of their economic structures, mainly by utilizing digitalization. This study compares the approaches, activities and initiatives of the national Industry 4.0 platforms of the V4 countries that promote and support the digital transformation on the national strategic level. The study also highlights the results that have already been achieved by the members of the European Quartet. These four countries have reached good results in digital infrastructure investments. Meanwhile, they are left behind in skillsets, education and adoption of companies, regarding their digital transformation. Beside the direct comparison of the four Industry 4.0 platforms, the study extends the research to three of the Frontrunner countries of the EU in digitalization, namely to Austria, Germany, Sweden, to understand the best practices they use and actions they take regarding the digitalization. The paper formulates guidelines for defining competitive policies and techniques for accelerating the digitalization of the V4 economies. The study lists the pain points of the V4 digitalization and makes suggestions on recoveries, mainly on the field of the potential involvement of companies and the financing of the national I40 platforms.
      PubDate: Thu, 30 Dec 2021 00:00:00 GMT
       
  • The Fourth Industrial Revolution: Exploring the Determinants of Internet
           Access in Emerging Economies

    • Abstract: With the rapid developments and changes in technology in the Fourth Industrial Revolution being witnessed everywhere, this study aimed to investigate the factors that influence access to the internet by households in emerging economies with a direct focus on South Africa one of the countries in Sub-Saharan Africa. Access to broadband facilities by individuals, households and consumers is one of the critical components of the economic growth and prosperity of a country. It is generally believed that the access to broadband technologies by a community or nation helps to increase productivity which assists a lot in fueling economic growth which will have an impact on the levels of poverty. Using the logistic regression, the study found out that race, access to telephone landline, access to a cellular cellphone, access to electricity, owning a house, gender, age of the household head, net household income per month, and household expenditure were the significant variables in influencing the demand for internet access by households in emerging economies. The factors that were more important in the influence on access to the internet were the availability of electricity and access to a cellphone. Therefore, the study concludes that to improve the quality of life of the people, it is imperative that the governments across the world, do invest more in improving access to quality internet, but one of the prerequisites is that households should have a stable electricity supply and they have access to cellphones.
      PubDate: Thu, 30 Dec 2021 00:00:00 GMT
       
  • Quality of Information Disclosed in Integrated Reports, in the Extracting
           Sector: Insights from Europe

    • Abstract: The study explores to what extent are extracting organizations from the European region, disclosing relevant information about social and environmental practices. To pursue the current exploratory study, a qualitative approach composed of two steps is performed. The first is a content analysis of 15 oil & gas and mining organizations integrated reports proposing a compliance exercise toward the International Integrated Reporting Framework. Then in the second one, the integrated reports of our sample are analyzed using MAXQDA, with the extent to which social and environmental references are positive, neutral, or negative. Thus, the present paper represents the first attempt in qualitative studies in Integrated Reporting with a specific focus on extracting sector. Our results demonstrate that the analyzed sample discloses more information related to the environment than social disclosure.
      PubDate: Thu, 30 Dec 2021 00:00:00 GMT
       
  • The Nexus Between Hedge Fund Size and Risk-Adjusted Performance

    • Abstract: This paper explores the relationship between hedge fund size and risk-adjusted performance employing a data sample of 245 US hedge funds classified into eight different investment strategies. The studied period spans from January 2005 to February 2021, with calculations performed both on the whole coverage period as well as three sub-periods, to isolate the pre-crisis, crisis, and post-crisis funds’ behavior. Similar to previous evidence found in the literature, the results reveal an inverse relationship between hedge fund size and risk-adjusted performance (as measured by the Sharpe, Treynor and Black-Treynor ratios) in most of the cases.
      PubDate: Thu, 30 Dec 2021 00:00:00 GMT
       
  • Green Brand Positioning for Organic Food: A Content Analysis of Corporate
           Websites

    • Abstract: The purpose of this paper is to provide a perspective on the positioning bases of the green brands present on the organic food market. The research method is the content analysis of secondary data sources. The study was based on the analysis of the informational content available on the corporate websites of green brands in the portfolio of processing companies present on the Romanian market. This study identified 18 positioning bases for the investigated green brands. The positioning bases belong mainly to the category of attributes, these being in particular specific characteristics of organic food. The study notes the existence of specific positioning bases for organic food brands. The results can help practitioners to communicate brand positioning in the online environment by developing appropriate strategies.
      PubDate: Thu, 30 Dec 2021 00:00:00 GMT
       
  • The Main Determinants of Development –PLS Path Analysis Applied to the
           Factors of Endogenous Development

    • Abstract: Many empirical analyses have been based on the theory of endogenous development, referring to the utilisation of given resources and providing the framework of quantitative analysis. The concept can be especially important in the case of less favoured and/or rural areas. However, the empirical analyses of this widely used theory often neglect the countryside or lay minimal focus on them. The research project presented here investigates the key factors of endogenous development and their presence in the rural districts of Hungary. The main aim of the paper is the examination and explanation of the effects of each capital on development. The study provides a review of the academic literature of development theories, as well as the understanding and development of the concept over the last few decades. The paper briefly addresses the delimitation of the Hungarian countryside, and it also proposes a regression model for the explanation of development, including latent variables symbolising the forms of capital. The model is examined by applying partial least squares (PLS) path analysis, which shows the connections between each form of capital through a dynamic approach. The analysis conducted for the years of 2009, 2013 and 2017 indicates that the relationship between the capitals is defined by temporal differences. Similar interactions can be seen between the capitals in 2009 and 2013, but 2017 shows a completely different system of relations. Hence, the findings show that, in a rural context, the relations between the forms of capital vary considerably over time.
      PubDate: Mon, 06 Sep 2021 00:00:00 GMT
       
  • The Relationship Between Job Satisfaction and the Congruence of Desired
           and Perceived Job Attributes: An Exploratory Study of IT Professionals

    • Abstract: The main purpose of this study was to investigate whether employee job satisfaction is associated with the congruence between desired and perceived job attributes. The desired and perceived levels of 30 job attributes were measured on employees from a large Information Technology (IT) company based in Romania. Results indicate that employees who experience congruence between desired and perceived job attributes have higher levels of overall job satisfaction, confirming the assumptions of the value congruence theory. In addition, the results of this study show that employee job satisfaction is associated with both intrinsic and extrinsic factors i.e., job attributes. This indicates that extrinsic factors can also be a source of job satisfaction, the same as intrinsic factors, which is contrary to what Herzberg's motivation-hygiene theory assumes.
      PubDate: Mon, 06 Sep 2021 00:00:00 GMT
       
  • Measuring Experience in International Business: A Systematic Literature
           Review

    • Abstract: The paper explores the indicators that measure the experience in international business. Literature review was used to ascertain the state of the art of the existing indexes and theories. The internationalisation of businesses is a fundamental strategic step to increase companies' competitive advantage and profits. Nevertheless, even though internationalisation is widely accepted as an important source of value for companies and is a broad object of investigation, there is still much to study about how to measure experience at the level of international business. The absence of a coherent approach to measure experience in international businesses in past empirical studies made it difficult to create a solution with theoretical concepts that would support further studies in this matter. The results are not contradictory, but complementary, as, through individual internationalization indicators, it is possible to evolve and create indices, such as the Transnationality Index or the Transnational Activities Spread Index. The biggest constraint on the analysed indices is the fact that they focus mainly on the internationalisation of transnational companies and the type of data that was used to build the indexes (secondary data). However, by studying international experience through the number of years and the network spread, it is possible to overcome some of the existing challenges.
      PubDate: Mon, 06 Sep 2021 00:00:00 GMT
       
  • Co-Workers Support and Job Performance

    • Abstract: In the context of a global pandemic affecting businesses worldwide, management focus is oriented to what would enhance the employees’ work performance even in crisis situations. This paper aims to identify, explore and explain the relationships between social support, task performance and organizational citizenship behaviour as well as different demographic data which might influence these variables. The final goal is to propose relevant solutions and recommendations for managers and practitioners in human resources which could be easily applied and have a major impact on individual performance as well as on the overall performance of the organization. The quantitative research is based on a sociological survey consisting of two standardized questionnaires based on tested Likert scales measuring co-workers perceived support, employees’ task performance and organizational citizenship behaviour. The sample consists of 300 pairs of employees and their direct supervisors working in services companies based in Romania. The survey’s results are analysed by performing correlation and regression analyses in JASP 0.14.1.0 free software. The results show positive relationships between the variables yet it proves that co-workers’ support is not relevant for task performance. Valuable information regarding OCB and task performance can be added to the previous job performance research. Statistically significant relationships with demographic data could not be obtained. Further studies might consider a larger sample consisting of Europeans in more than one country as well as comparative analyses between countries and companies’ fields of activity.
      PubDate: Mon, 06 Sep 2021 00:00:00 GMT
       
  • Female Stereotypes in Romanian Advertising: An Interpretative Content
           Analysis

    • Abstract: Advertising, by its accessibility, is incredibly powerful in spreading stereotypical representations. The way women are portrayed in advertising in different countries and cultures has been a subject of research for more decades. The paper aims to examine the way women are portrayed in advertising campaigns in Romania. The study focuses on finding the stereotypes used and their characteristics by qualitatively analyzing ads from brands’ YouTube channels. We identified seven stereotypes and the analysis shows that women portrayals are idealized in Romanian advertising. Although there are some modern approaches to the representations, ads do not reflect contemporary female roles. The most frequent stereotype is the Next-Door Woman, a stereotype that emphasis on the cuteness of the woman, not on her intelligence. Romanian brands’ advertising lacks campaigns promoting women empowerment.
      PubDate: Mon, 06 Sep 2021 00:00:00 GMT
       
  • Modelling Total Factor Productivity in a Developing Economy

    • Abstract: Total factor productivity is an important driver of economic growth. It is therefore important to understand its determinants. This will help to enhance it and accelerate economic growth. The objective of this paper is therefore to investigate drivers of total factor productivity in Angola. The investigation covers the period 1995 – 2018. It is conducted for selected sectors of the economy. The results show that foreign direct investment has a positive effect on total factor productivity in all sectors. Increase in openness of the economy and depreciation the exchange rate have a positive effect on total factor productivity in the manufacturing sector. However, an increase in these two variables is associated with a decrease in total factor productivity of the primary and service sectors. The results indicate that a rise in inflation is associated with a decrease in total factor productivity in the manufacturing and service sectors. However, an increase in inflation is positively associated with an increase in total factor productivity in the primary sector. Increase in official development assistance impact negatively on total factor productivity in the primary and service sectors. This variable has a positive effect on total factor productivity of the manufacturing sector. The implication of these results is that Angola should pursue policies that attract foreign direct investment in order to ensure sustainable total factor productivity growth. The impact of other drivers such as openness of the economy, inflation, official development assistance and exchange rate depends on sectors. This implies that it is important for Angola to implement policies, which are specific to sectors. This will help to enhance the growth of total factor productivity.
      PubDate: Wed, 12 May 2021 00:00:00 GMT
       
  • Banking with a Chatbot – A Study on Technology Acceptance

    • Abstract: The implementation of chatbot technology is evolving rapidly in the banking industry, yet customer acceptance is behind. The aim of the present paper is to identify the factors that influence consumers’ intention to use chatbot technology applied in the banking industry. The measurement development and hypotheses were based on the technology acceptance model extended with compatibility, customers’ perceived privacy risk and awareness of the service. The sample contains 287 respondents, out of whom 24% have previously used a banking chatbot. The measure items were validated by a measurement model and hypotheses were tested using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings highlight the importance of perceived compatibility and perceived usefulness in the adoption of banking chatbot technology. Awareness of the service has an effect on perceived ease of use, perceived privacy risk, and it indirectly affects usage intention of banking chatbots through perceived usefulness. Also, perceived ease of use influences perceived usefulness, and perceived compatibility has an effect on both perceived ease of use and perceived usefulness. Perceived ease of use and perceived privacy risk show no effect on usage intention.
      PubDate: Wed, 12 May 2021 00:00:00 GMT
       
  • The Regional Structure of Higher Education and the Role of Distance
           Learning

    • Abstract: In the time of the COVID-19 pandemic the importance of distance learning is being enhanced, while formal, full-time, face-to-face university education is being converted to distance learning. The study explores the role of the Universities in distance learning market and reveals the factors that influence the students’ university choice. The regional embeddedness of higher education in the Western Transdanubian region is analysed, highlighting the catchment areas of the region’s universities. The educational commuting of distance learning students to the region increases purchasing power, has a positive impact on the rental market, the labour market and can boost future settlement. Commuting, university selection and training selection behaviours of correspondence and distance training of students is examined using questionnaires. The aim is to establish whether the university selection of correspondence training students is influenced by distance and by the characteristics of the student‘s place of residence. The findings show that distance is one of the main factors during the university-selection process in the case of any kind of distance learning.
      PubDate: Wed, 12 May 2021 00:00:00 GMT
       
  • Challenges Faced By Auditors When Estimating Fair Values. An Experiment in
           an Emerging Economy

    • Abstract: Risks related to fair value (FV) estimates and their impact on the audit process represent a crucial topic in accounting and audit literature. Therefore, this paper focuses on one of the influential factors of FV estimation and related risks in audit missions, i.e. the valuation process performed (provider and measurement). In doing so, it addressees a less analysed FV level of estimation – level 3 according to IFRS 13, ’the models’, for the case of tangible assets. An experiment is conducted on a group of auditors, members of the Romanian audit professional body. The results reveal that, if the internal control quality is high, auditors differentiate between FV providers in the case of: FV measurement, i.e. income valuation approach versus cost approach, which implies additional effort for verification and risk of misstatement, when the estimation is provided by a third party instead of management. These findings could be related to the volatility of the investigated economic context and the respondents’ level of knowledge and expertise. We infer that respondents have a moderate understanding of valuation logic and methodology while excessively relying on their own valuator.
      PubDate: Wed, 12 May 2021 00:00:00 GMT
       
  • Why Commit When the Future is Bright' The Interactive Effects of
           Future Time Perspecitve and Organizational Cynicism

    • Abstract: An employee’s organizational commitment is essential to a firm’s success and performance. Past research reports mixed relationships between future time perspective and commitment. Recently, research has supported several moderating variables for this relationship. The current study tested organizational cynicism as a potential moderator. The sample consisted of 301 university alumni working in a variety of industries. The cross-sectional data supports an interaction between future time perspective and organizational cynicism on an individual’s affective and continuance commitment level. Data failed to support an interaction effect on the employee’s normative commitment.
      PubDate: Wed, 12 May 2021 00:00:00 GMT
       
 
JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
 


Your IP address: 3.238.136.36
 
Home (Search)
API
About JournalTOCs
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-