JUL-AUG 2019

Jul - Dec 2020 Volume 35 Issue 02

1. MODELLING A TOURISM DEMAND IN VIETNAM

Authors: CHIN-HONG PUAH, FUNG-THAI THIEN, MOHAMMAD AFFENDY ARIP and MUI-YIN CHIN

Abstract

The Vietnamese tourism sector is well known for its unique culture and natural resources, and has always been one of the important engines of growth for its economy. This paper aims to identify the macroeconomic determinants of tourism demand in Vietnam through the application of a gravity model pioneered by Tinbergen (1962) with some modifications. The independent variables are destination country income, origin country income, tourism price and travel cost. All independent variables are found to be significantand emerge as the important macroeconomic determinants of Vietnamese tourism demand for the period from 2011 to 2017. Specifically, destination country income, origin country income and tourism price are found to have a positive relationship with tourism demand, while travel cost has adversely affected tourism demand in Vietnam.

Keywords: Gravity Model; Macroeconomic Determinants; Panel Analysis; Tourism Sector; Vietnam

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2. FACTORS OF E-SERVICE QUALITY AMONG MALAYSIAN MILLENNIAL STREAMINGSERVICE USERS

Authors: SHAFIQUE MOHAMED KHATIB, LIM CHUI SEONG, WONG SIEW CHIN and HONG KAY TZE

Abstract

This study aimed to understand consumers of streaming services (i.e. Music) across a cross-section of Malaysian Millennials in order to identify the underlying relationships between the quality dimensions of the six services: web design, performance, personalisation, trust,satisfaction and repurchase intention. This study uses an e-service quality measurement anda quantitative research methodology. Questionnaires were distributed and collected from 400 Malaysian millennials at local private colleges and universities, who are heavy users ofstreaming music. Data analysis was performed using descriptive analysis and partial least squares for structural modelling. The results of this study revealed that web design and customisation variables were significantly associated with re-purchase intention. Reliabilityand responsiveness, expressed as performance, were significant to satisfaction, and the relationship between satisfaction and re-purchase intention was also established. Trust was not significantly influenced by their purchase intention. The findings of this study contributeto and could be applied to other e[1]services to develop quality metrics to assess theeffectiveness of customer-centred focus. Further studies should be conducted on different types of e-services with different choices of e-services quality dimensions that can be examined and compared.

Keywords: E-service; E-service Quality; Malaysia; Millennials; Music Streaming

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3. INTERNAL CONTROL OVER FINANCIAL REPORTING, ORGANIZATIONAL COMPLEXITY AND FINANCIAL REPORTING QUALITY

Authors: IRENIUS DWINANTO BIMO, SYLVIA VERONICA SIREGAR, ANCELLA ANITAWATI HERMAWAN and RATNA WARDHANI

Abstract

As financial reporting has become an integral source for economic decision-making,Internal Control over Financial Reporting (ICOFR) is often necessary to ensure its reliability. Also, diversification will lead to operational and informational complexity and ultimately affect the financial reporting quality. While much research on ICOFR has been conducted in countries that require companies to disclose their internal control (IC) deficiencies, there is rarely any research focusing on the issue in countries without such regulation like Indonesia, where ICOFR is difficult to be observed by external parties. Thisstudy is therefore aimed to examine the effect of ICOFR and organizational complexity onfinancial reporting quality. The current study also attempts to develop a scoring system to assess the effectiveness based on management disclosure of ICOFR activities in annual reports. This study presents some empirical evidence that ICOFR indeed has a positive influence on financial reporting quality while the organizational complexity turns out to negatively affect financial reporting quality.

Keywords: ICOFR; Financial Reporting Quality; Organizational Complexity

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4. THE ROLE OF AUTONOMOUS MOTIVATION IN THE RELATIONSHIP BETWEEN SOCIALCAPITAL DIMENSIONS AND TACIT KNOWLEDGE SHARING AMONG ACADEMICS

Authors: KHAWAR NAHEED and ROSMAH MAT ISA

Abstract

Tacit knowledge sharing is is deemed to be important to increase the performance of academics whose job nowadays goes beyond teaching and research. Sharing of tacitknowledge is not easy as it involves human interaction such as good relationship, trust, collaboration, structure, and cognition; all that lies within the social capital. Apart fromthat,academics also need to be motivated in order to share their tacit knowledge in fulfilling their extended roles in administration, consultation and commercialisation. By taking an individual-level perspective, our study focuses on the role of social capital and autonomousmotivation as critical human elements to improve and promote tacit knowledge sharing among the academics. Specifically, this study hypothesized: (a) positive relationships between social capital dimensions and tacit knowledge sharing, and (b) a mediation effect of autonomous motivation in the relationship between social capital dimensions and tacit knowledge sharing. To test the hypothesis PLS-Structural Equation Modelling statistical techniques was employed to analyse the survey data collected from 317 academics working in Malaysia research-based universities. Our results substantiate the positive links between social capital dimensions and tacit knowledge sharing, and reveal that autonomous motivation fully mediates these relationships. Theoretically, this study extends the understanding of the effect of autonomous motivation and the interrelationship between thethree dimensions of SC and their joint effects on knowledge management practices. These findings provide university administrators with key implications for the management of social capital and autonomous motivation as catalysts to promote and enhance tacit knowledge sharing among the academics.

Keywords: Knowledge Sharing; Tacit knowledge; Autonomous Motivation; Social Capital Dimensions; Malaysia

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5. INADEQUATE AWARENESS OF NATIONAL TAX POLICY AND ITS EFFECT ONNON-REGULATED SECTOR OF NIGERIA ECONOMY (A STUDY OF SMALL & MEDIUM ENTERPRISES AND TRADERS IN ADO-ODO/OTA LOCAL GOVERNMENT AREA)

Authors: AKOMOLAFE, JOHNSON ADEWALE, ODUTOLA, OLUYEMI AKANJI, ADEKUNLE, DADASURAJUDEEN, OLUSESI, HAKEEM OLALEKAN, SADIQ, MOSHOOD OBASANJO

Abstract

The study examined the effects of inadequate awareness of the newly approved National Tax Policy on the performance and profitability of Small and Medium Enterprises in Nigeria. The objectives of this study are to review the level of awareness of existing and newly introduced National Tax Policy (NTP) in the specifiedarea of Nigeria economy especially, non-regulated sector of the economy. The research method adopted for the purpose of this research is explanatory and ex-post-facto which has to do with review of existence literature in relation to National Tax Policy Awareness and its effect on Nigeria economy. The research revealed an Inadequate Awareness of National Tax Policy and its Effect on Non-Regulated Sector of Nigeria Economy and the researcher was able to establish that level of awareness of national tax policy has significant effect on the contribution of non-regulated sector into the economy of Nigeria. The researcher recommended that adequate and uninterrupted advert of National Tax Policy is needed, for the effectiveness national tax policy in non- regulated sector of the economy in order boost the income generated from this sector of the economy.

Keywords: Non-Regulated Sector, Inadequate Awareness, National Tax Policy, Small & Medium Enterprise, Nigeria Economy

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Accountancy Business and the Public Interest

Accountancy Business and the Public Interest

Jul - Dec 2020 Volume 35 Issue 02