International Journal of Management and Business Studies

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 6 (7), pp. 399-407, October, 2016. © International Scholars Journals

Full Length Research Paper

Recommendations in advancing education ethics in Management Accounting studies in Ghana

David John Aaron¹*, Ben Harry Charles² and Nana Majid Kofi²

¹Department of Accounting, Henley Business School, University of Reading, UK.

²Department of Accounting, University of Ghana Business School, Legon, Ghana.

E-mail: [email protected]

Accepted 15 July, 2016

Abstract

Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has created a credibility crisis that requires a deliberate intervention to mitigate. If this is not addressed sooner, the accounting profession stands the risk of losing relevance. Scholarship on ethical issues in accounting practice have either focused mostly on financial accounting or have sought to combine ethical issues for financial and management accounting. Various arguments have been made in recent times of the need to treat ethical issues in behavioural studies as context-specific and therefore separate ethical considerations in management accounting from financial accounting. This study adopts an approach, following various literature, that effective ethics education can help practitioners deal appropriately with ethical issues at the work place, and explores students’ and faculty members’ perceptions on current practices in ethics education. As expected, faculty and students differ significantly on a wide range of issues on ethics education in management accounting. Based on the insights provided from this study, appropriate recommendations have been made to improve ethics education in management accounting.

Key words: Management accounting, ethics education, ethics, accounting scandals.

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 6 (6), pp. 387-398, August, 2016. © International Scholars Journals

Full Length Research Paper

Socio-economic characteristics and development roles of women involved in August Meetings in Nigeria

Onuoha Sunday Ik¹* and Owuanghalo N. Martins²

¹Department of Agricultural Economics and Extension, Nnamdi Azikiwe University, Awka, Nigeria.

²Department of Co-operative Economics and Management, Nnamdi Azikiwe University, Awka, Nigeria.

E-mail: [email protected]

Accepted 7 July, 2016

Abstract 

This study centred on Faith-Based Organizations and Development Initiatives of Women August Meeting in South-East Nigeria. The Catholics and Anglican religious women are the focus of this study. One hundred and fifty of the women were sampled from Anambra, Enugu and Imo States of South-East Nigeria. Primary data were sourced through questionnaire, while secondary data were obtained from extant works. Data were analyzed through the use of percentages, crosstabs and ANOVA techniques. The result from the study showed that the meeting involves women from all socio-economic strata. Meetings are held annually, with organized management structure and admission of only married women church members. They engage in development activities, prominent among which are women emancipation, ethical/moral training of women, conflicts management, church and community development. It is suggested that engendering development process approach in decision-making, the recognition and support of government, non-governmental organization and development-aid agencies can strengthen their activities.

Key words: Faith-based organization, development initiatives, August meeting, experience, Southeast.

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 6 (5), pp. 377-386, July, 2016. © International Scholars Journals

Full Length Research Paper

An empirical study on the effect of marketing information systems on the market share of Jordanian hotels

Ali Boudiaf Bendjedid

Al-albayt University, Jordan.

Email:[email protected]

Accepted 7 June, 2016

Abstract

The aim of this study is to explore the effect of marketing information systems usage on market share through exploring internal records, marketing intelligence, market research and marketing decision support system on the overall market share. The population of the study consisted of tourism hotels operating in Jordan totaling 24 hotels categorized as five stars hotels. The researcher distributed 120 questionnaires (five for each hotel), of which 85 questionnaires were retrieved with a percentage of 74.2%. The study concluded the following findings. There is a strong positive effect between internal records and served market share, and a moderate positive effect between internal records and overall market share. There was no positive effect between relative market share and internal records. There is a moderate positive effect between marketing intelligence and overall market share. Moreover, in a weak degree between marketing intelligence and served market share, there was no positive effect between relative market share and marketing intelligence. There was a moderate positive effect between marketing researches and overall market share. There was no positive effect between served market share and relative market share. There was a moderate positive effect between marketing decision support systems and the overall market share and in a weak degree with served market share, there was no positive effect with relative market share. Based on the findings of the study the researcher presented several recommendations.

Key words: Marketing information systems, five stars hotels, Jordan.

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 6 (4), pp. 369-376, July, 2016.  © International Scholars Journals

Full Length Research Paper

An assessment on the impact of leader apologies on followers‟ positive work attitude

Merzak S. Ahmed¹, Mahfoud Sadi¹* and Abdelkader Ouyahia²

¹Shaheed Zulfiqar Ali Bhutto Institute of Science and Technology (SZABIST), Islamabad.

²Center for Advanced Studies in Engineering (CASE), Islamabad.

E-mail: [email protected]

Abstract

Accepted 2 May, 2016

A detailed model of leader apologies and its impact on followers work attitude was presented in this study. The focus of the current study is to assess the impact of leader apologies on followers work attitude such as job satisfaction and affective organization commitment with a mediating role of followers’ well-being and a moderation of leader member relationship quality supported by leader exchange theory. Data were collected from the 225 followers working in the 3 private multinational banks, but 150 questionnaires were gotten back yielding a response rate of 67%. Data were collected through a questionnaire using 5 point Likert scale and the study was cross sectional. Three hypotheses have been developed to see the impact of leader apologies on followers work attitude with a mediation of followers’ well-being and moderation of leader member relationship quality and all of the hypotheses developed for study are accepted and it is proven through statistical mean. Implications and recommendations are discussed in the study.

Key words: Leader apologies, leader member relationship quality, followers‟ well-being, followers work attitude, leadership.

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 6 (4), pp. 362-368, June, 2016. © International Scholars Journals

Full Length Research Paper

Analysis based on sustainability reporting in case of companies listed in Tehran Stock Exchange

Mouloud El Djezairi*, Abdelkader B. K, Ahmed Ouyahia and Merzak C. Alloula

Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.

E-mail: [email protected]

Accepted 4 April, 2016

Abstract

Because sustainable reporting as a competitive advantage is not yet well understood, in this paper, we want to measure disclosures based on sustainability reporting for companies listed in Tehran Stock Exchange. Sustainable accounting is required to pay attention to organization performance from different views such as economic, social and environmental, and internal and external organization matter for the present and future. Principles of sustainability reporting is an approach which emphasize on creating long-term value for shareholders, taking into account the future potential opportunities and risk management in the economic, social and environmental aspect. It found that the overall level of disclosure based on sustainability reporting for companies listed in Tehran Stock Exchange is at a low level; it also observed a positive increment in trend of such disclosures over the seven years. From 2007 to 2013 growth rate of average level of disclosure is about 26%. Based on the growth rate, it can expect higher level of disclosure in future. It also requires changes in accounting standards and reporting requirements for considering the requirements of sustainability reporting in Iran.

Key words: Disclosures, sustainable reporting, stakeholder theory, environment.