AUG-2023 – ABPI

August 2023 Volume 39 Issue 08

1. THE IMPACT OF INSTITUTIONAL EXCELLENCE ON THE MENTAL IMAGE OF BUSINESS ORGANIZATIONS-A FIELD STUDY ON JORDANIAN BANKS

Authors: FADI ABD ALMAJEED SAEED ALQUBELAT, MADYA Dr. JAGAN JEEVAN MADYA TS. Dr. MOHAMAD ROSNI BIN OTHMAN, Dr. ALI OTHMAN ALBAJI

Abstract:

The objective of the study is to measure and analyze the dimensions of institutional excellence and its impact on the mental image of business organizations, and the study population consisted of employees in Jordanian banks located in the city of Madaba, and to achieve the objective of this study, a questionnaire was designed and distributed to a simple random sample of (110) employees of employees in Jordanian banks, from which the researcher recovered (110) questionnaire with a recovery rate of (100%), valid for statistical analysis operations. The descriptive analytical approach was used, and many statistical methods were used. The most prominent were arithmetic averages, standard deviations, t-tests for independent samples, and simple and multiple regression analyses. After analyzing the data contained in this study and conducting the process of testing its hypotheses, the study reached several results, most notably: The existence of a statistically significant effect of all dimensions of institutional excellence represented in (leadership excellence, service delivery, human excellence) in the mental image with its dimensions represented in (mental self-image, desired mental image, perceived mental image) in Jordanian banks, and accordingly, the researcher presented a set of recommendations aimed at upgrading the level of institutional excellence.

Keywords: Institutional Excellence, Mental Image, Jordanian Banks.

Download PDF

Preview Abstract Close

2. THE PERSPECTIVE OF HR IN MANAGING CYBERCRIME AND CYBER SECURITY ISSUES IN THE INDIAN BANKING SECTOR

Authors: SREEKAR G.S.G, PADALA VISWANADHAM

Abstract:

Background: Managing cyber security issues in any organization, particularly banks, is one of the key duties of any human resources (HR) department. By setting rigorous standards, spreading practical understanding, and ultimately constructing a vulnerable-free cyber security environment, the HR's involvement in managing cyber security challenges has been expanding by leaps and bounds. Because any carelessness might pose an immediate threat to the organization, a human resource manager plays a significant role in teaching both staff and consumers.

Keywords: Cyber hygiene, Cyber Security, Preventive Measures, Practical awareness, Managing issues, HR’s role in cyber security

Download PDF

Preview Abstract Close

3. INVESTIGATION OF FACTORS INFLUENCING EMPLOYEE PERFORMANCE USING STRUCTURAL EQUATION MODELING

Authors: YUVASREE S and RAJESWARI P S

Abstract:

This paper focuses on employee performance and the factors that influence them. Employee performance is the key indicator of an organisation success rate. In this era of globalisation, the companies have a cut throat competition and it has a major impact on employee performance. In today’s growing competition every organisation is in a state to identify and recognise the internal human element (i.e.,) human resource. This will definitely impact and increase the organisational performance. The purpose of this study is to identify the factors that influence employee performance using the structural equation modelling. A theoretical framework was developed using different factors that will have an impact on employee’s performance. The factors identified for the study are perceived social responsibility, perceived organisational responsibility, Employee Satisfaction, Leadership and Recognition along with the dependent factor, Employee Performance. Quantitative analysis was done to identify the factors that influence the employee performance. A structured questionnaire was circulated among 452 employees and 300 samples were taken into consideration for the study from different automotive companies in Chennai. Analysis was done mainly through structural equation modelling and the highest and lowest influencing factors were identified.

Keywords: Employee Performance, Employees, Perceived Organisational Responsibility, Perceived Social Responsibility, Recognition, Leadership, Employee Satisfaction

Download PDF

Preview Abstract Close

4. TRENDS IN CAPITAL STRUCTURE: A COMPARATIVE STUDY OF BANKING AND INSURANCE SECTORS IN ETHIOPIA

Authors: MISRAK TESFAYE ABATE, RATINDER KAUR

Abstract

Understanding the trends in corporate capital structure is critically important to grasp the financing behavior and existing problems of companies in different industries and optimize industry capital structure. This study empirically examined the trends in the capital structure of banking and insurance companies and the extent of variation in capital structures between banking and insurance sectors in Ethiopia. The study used secondary data derived from published annual financial reports of 16 banks and 16 insurers for ten years from 2013-2022. The study employed the book value of the debt-equity ratio as the primary variable and trend ratio analysis and independent samples t-test techniques for analyzing capital structure trends and variations. The research confirmed that Ethiopian banks rely heavily on debt finance, possibly due to their peculiar nature, increased public confidence in banking, and the absence of a regulated secondary stock market in the country. Nevertheless, insurance companies exhibit a lower average debt-equity ratio than the standard norm of 2:1 due to insurers’ strong internal equity-generating capability, solid regulatory performance in the insurance sector, and availability of equity funding from sister banks. The analysis also discovered a statistically significant difference in the capital structures between Ethiopia’s banking and insurance sectors.

Keywords: Trends, Capital Structure, Banking Sector, Insurance Sector, Debt-Equity

Download PDF

Preview Abstract Close

5. ADOPTION OF DIGITAL MANAGEMENT ACCOUNTING PRACTICES BY MALAYSIAN SMEs: EXAMINING THE STRATEGIC FACTORS

Authors: KUMARASEH HARIRAJ, Dr. K. MUDIARASAN

Abstract

This study examines the relationships between management support, government support, talent availability, adherence to laws and regulations, capital availability, and digital management accounting systems in Malaysian SMEs. For this study, SMEs in Malaysia were polled using a standard questionnaire. PLS 4, a cutting-edge piece of statistical software, was used to examine the data. The results of this study show that legislative requirements and financial capacity benefit Malaysian SMEs' adoption of digital management accounting systems. These findings imply that all five factors impact how quickly Malaysian SMEs adopt digital management accounting; however, regulatory standards and financial acumen have the most significant impact. As a result, it follows that small and medium-sized businesses (SMEs) who want to use digital management accounting systems must be financially stable and compliant with all applicable laws. The findings of this study lend support to Malaysian SMEs, government organizations, and the accounting profession in their implementation of digital management accounting. The importance of funding for such activities and regulatory compliance is heavily stressed throughout the article. It also highlights the need for more research into what influences and hinders small and large enterprises in Malaysia from adopting digital management accounting.

Keywords: Digital Management, Malaysian SMEs, Accounting Practices, Technology Adoption

Download PDF

Preview Abstract Close

6. AN EXAMINATION OF THE BENEFITS AND BARRIERS OF E‐COMMERCE ADOPTION ACTIVITIES AMONG YEMENI SMES

Authors: THAQIF ABDULKAREM and AZADEH AMOOZEGAR

Abstract

Abstract Yemeni small and medium sized enterprises (SMEs) are at the early stages of e-commerce adoption and their owners and managers need to be supported to gain an understanding of the benefits that their commerce can achieve from adopting e-commerce. Yemeni SMEs are at the early stages of e-commerce adoption. The delay in adopting more advanced e-commerce solutions are due to factors including the comparatively low level of technology usage within the organization, lack of qualified staff available to develop, implement and support firms’ websites, and limited financial resources. A lack of computer software and hardware resources appears to have a determinal effect on e-commerce adoption among Yemeni SMEs.

Keywords: E-commerce, Information System, Management, Adoption, Performance

Download PDF

Preview Abstract Close

Accountancy Business and the Public Interest

Accountancy Business and the Public Interest

August 2023 Volume 39 Issue 08