International Journal of Management and Business Studies

ISSN 2167-0439

Table of Contents 2021

Review

Adeoye O., Akinola

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Review

Minoo Mohraz, SeyedAhmad SeyedAlinaghi MD* Reza B. Daraei

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Review

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 11 (2), February, 2021. © International Scholars Journals

Review

Rural unrest and resistance in Ethiopia: The experience of Wello and Shewa provinces. A comparative analysis

Temesgen Gebeyehu

Bahir Dar university, department of history

E-mail: [email protected]

Accepted 09 May, 2020

Abstract

In the early years of the Ethiopian revolution, peasant opposition was a countrywide phenomenon. A typical example was the case of Welo and Shewa which alarmed the Därg. Led by local notables, peasants put up an armed resistance in support of the deposed monarch. The prevalence of confusion and uncertainty within the local government in the provinces also contributed to agrarian unrest and revolt in Welo and Shewa. However, the initial attempts of the local gentry to stage counter- revolutionary uprisings in Welo and Shewa did not inspire enthusiasm for long. The momentum of peasant defiance soon started to evaporate within a short period of time. The opposition that lacked coordination and determination was, therefore, quickly put down. The new regime took immediate and cruel measures against them and thereby brought the situation under control. This was followed by a series of mopping –up operations by the security forces. This study highlights several points of paramount importance. It will try to investigate the factors that made the peasants of Welo and Shewa revolt against the new regime, the Därg. In this regard, attempts will be made to bring out the historical, political, and social origins of rural defiance in the region. Moreover, in this paper an attempt will be made to assess the degree of organization and intensity of the resistance. The study, therefore, will try to fill in some gaps in the study of peasant rebellions in the province under consideration.

Keywords: Rural unrest, Welo and Shewa, peasants, resistance

Temesgen Gebeyehu

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Research Article

Abdulla A. Rahman Ali

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Research Article

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 11 (1), pp. 001-008, January, 2021. © International Scholars Journals

Full Length Research Paper

The Impact of Forensic Accounting on Financial Performance of Investment Firms

Ms. Amal Abdu Hadi Debajie

Faculty of Accounting at Jazan University College of Business Administration-department of Accounting

E-mail: [email protected]

Accepted 25 March, 2019

Abstract

This paper discusses the impact of task performance, fraud risk assessment and forensic accountants and auditors’ skills and mindsets in the profitability sectors and investment sectors. It also draws the attention of the users of public sector accountants and auditors such as the Economic and Financial Crimes Commission, the Independent Corrupt Practices Commission, Special Control Unit of Money Laundering. The objective of the study is to enhance the fraud risk assessment task performance in the Office of  Auditor General and Accountant General  through the effective use of skills and mindsets (forensic accountant and auditor), which will usher in the best corporate governance practices in the world in both public and private sectors. Thus, the study suggests performance measurement can be improved considering the impact of forensic accountant skills and mindsets on fraud risk assessment in the public and private sectors. Forensic accounting promotes financial performance by providing confidence in the financial markets. The proposed research is to investigate the various accounting scandals and eye-catching frauds, with the objective of exploring the role of auditing and forensic accounting. The study was inspired by the fact that accounting scandals and frauds still occur in the 21st century when auditing is massively performed to ensure transparency, reliability, and compliance with the generally accepted accounting principles. Attracting investors is the goal of global companies while providing the credibility, integrity of the financial statements and strength of the financial position and the reputation of the company.

Keywords: Forensic Accounting, Financial Performance, Investment Firms, Auditors’ Skills, Task Performance


Ms. Amal Abdu Hadi Debajie

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Table of Contents 2020

Research Article

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 10 (3), pp. 001-008, March, 2020. © International Scholars Journals

Full Length Research Paper

Human capital development role of Human Resource (HR) during mergers and acquisitions

Yasmeen Rizvi

Amity University, Uttar Pradesh, India. E-mail: [email protected]. Tel: 9873783658.

Accepted 21 August, 2019

Abstract

The need for corporate firms to gain competitive advantage in a highly competitive global environment has necessitated the adoption of innovative strategies, one of them being mergers and acquisitions. Selden and Colvin (2003) have stated that 70 - 80% of acquisitions fail, meaning that they create no wealth for the share owners of the acquiring company. Schmidt (2003) has identified five major roadblocks to merger and acquisition (M& A) success, three of which are human resource (HR) issues. It has been established that there is a strong direct correlation between human resource involvement and ‘success’ in mergers and acquisitions. A positive association was found between human capital indicators and organisational performances. It was found that human capital development and enhancement in organisations contribute significantly to organisational competencies which in turn became a great boost for further enhancing innovativeness. As a research gap has been found in the study of human capital development interventions used during mergers and acquisitions, the present research aims to study the role of human capital development interventions used during integrations stage of mergers and acquisitions. Both quantitative as well as qualitative study has been carried out to capture a more complete portrayal of the subject.

Key words: Human capital development, mergers, acquisitions, changes management.

Yasmeen Rizvi

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