International Journal of Business and Management

Journal Information
ISSN / EISSN : 18333850 / 18338119
Current Publisher: Canadian Center of Science and Education (10.5539)
Total articles ≅ 3,604
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Messen Kerroumia, Sawssan Saadaoui
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n7p57

Abstract:
The fierce competition imposed on organizations to invest in human resource development, these organizations realized that having a market share or manufacturing high quality products will not be achieved only by technology or capital, but with skills and effectiveness of its human resources, which is considered as the thinker, the creator, the innovator and the developer. In this study, we address the issue of modern practices of human resources management as employee resilience, flexible work and time, social responsibility, which has received a lesser conceptual and empirical attention specifically, from managers perspective. More importantly, we tried to draw attention to the importance of resilience and flexibility in work, and how they can be combined with other practices of social responsibility, such as transparency and fairness among employee. We tried to evaluate to what extent the human resources departments under study committed toward social responsibility, then to bridge this concept to job resilience and flexible work arrangement. This study was applied at four manufacturing Algerian organizations, on a sample of 43 managers, heads of departments and supervisors. By conducting a questionnaire that contained questions covering four axes including demographic questions, data process was done by SPSS version 23; we confirmed the existence of a strong positive relationship and a statistical significance between the three concepts, and between these latter and the personal characteristics of respondents such as Age and experience. We conclude that what is needed in today Algerian organizations the supportive leadership as well as socially responsible management.
Nirosh Kuruppu
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n7p37

Abstract:
PricewaterhouseCoopers (2020) has reported the highest level of economic crime in their comprehensive annual survey of the issue since it launched more than twenty years ago. Two thirds of respondents indicated that the costs of fraud can reach up to a million dollars each, amounting to approximately ten percent of their annual turnover. Inside perpetrators such as employees commit about 37 percent of these frauds. In this context, a technique known as Benford’s Law can be cost-effectively applied to detect financial fraud which can be invaluable to auditors and other financial professionals. Benford’s technique is founded on the mathematical distribution of integers found in nature and has been shown to be particularly efficient and cost-effective in financial fraud detection. The technique can swiftly flag suspicious transactions from lists of numbers that comprise millions of records when employed as a computer assisted auditing procedure. Despite this, Benford’s Law is not widely used in accounting and finance. One of the key reasons for its limited use is because fraud investigators are often incognizant and unfamiliar with the method, and how it can be implemented in a fraud detection workflow. This paper set forth a concise and organised approach for implementing Benford’s technique as an analytical procedure through the well-known IDEA generalised audit software to flag suspicious transactions, which can then be further investigated. Both the application of the method and its interpretation in situations of both compliance and non-compliance is discussed. The methodology proposed in this paper can be an indispensable aid for fraud investigators in view of the considerable costs associated with economic crime.
Silvana Secinaro, Davide Calandra, Paolo Pietro Biancone
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n7p48

Abstract:
This paper aims to carry out a systematic study on the effects in European small and medium-sized enterprises (SMEs). Financial Statement of the 2003 acute respiratory syndrome (SARS) epidemic to project the impact of the coronavirus on budgets. The financial statements of the European SMEs are examined, dividing them by geographical area and sector, comparing the performances of 2002 and 2003. The SMEs operate in the tourism and travel sectors. Changes may be seen in assets, capital, liabilities, and net profit. Furthermore, the paper analyzes the impact between the SARS epidemic and Financial Statement performance qualitatively. Then, according to content analysis, the effects on assets, liabilities, capital and net profit are estimated in the budgets of the SMEs following the coronavirus. The research argues that the magnitude of the impact of SARS on European SMEs was far less than what the main reports and analyses indicate. This experiment provides valuable lessons on predicting the budgetary consequences of future outbreaks, such as the ongoing coronavirus, and on the steps of control or prevention.
Guido Modugno, Ferdinando Di Carlo, Manuela Lucchese, Tommaso Agasisti
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n7p20

Abstract:
The paper wants to highlight some accounting practices in the early stage of the adoption of accrual accounting in Higher Education Institutions. The accounting reform was one of the core aspects of a process of enforced hybridization of HE institutions. Exogenous and endogenous (organizational) issues emerge, that undermine transparency and comparability of accounting information. Based on structured interviews in 14 Italian universities, the paper provides evidences of the main aspects that hinder the transparency and the comparability of accounting information with the risk to deprive the new accounting rules of their potential for change. Resistance to change could be observed, resulting in a partial or distorted adoption of the new accounting rules: some practices, in particular, aimed at safeguarding the interests of a particular group. The paper propitiates further research based on case studies aiming at understanding how public organizations tend to design internal accounting procedures that preserve the prerogatives of particular groups within the organization. The research overturns the rhetoric of the adoption of managerial practices for the enhancement of efficiency, effectiveness and economy by showing how organizations shape these practices in order to keep the status quo unchanged.
Mohammad Abdelkareem Alraggad, Mushera Adnan Onizat
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n7p10

Abstract:
So far, firms are ignorant of actual implications of managing knowledge and technology innovation. So far, firms are ignorant of actual implications of knowledge management and technology innovation. This research investigated the role of managing knowledge and innovation technology in new product performance of Pharmaceutical Jordanian manufacturing firms. Data were gathered from 4 firms out of 15 companies by developed questionnaire. The Cronbach’s Alpha was utilized to examine reliability, and multiple regressions analysis was conducted for hypothesis testing. According to extant literature, a research frame was designed showing a positive correlations’ among research constructs. Results of regression analysis reveal that knowledge management with (Knowledge creation and knowledge transfer) and technology innovation with (product innovation and process innovation) impact new product performance with its constructs. Results of regression analysis reveal that knowledge management and technology innovation effect new product performance. Results of this research may assist academics and managers in designing knowledge management programs to achieve higher technological innovations in product and process to develop new products performance through a successful financial and marketing performance. The study concludes and recommended to conduct further research.
Stephen Lee
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n6p227

Abstract:
Reviewer Acknowledgements for International Journal of Business and Management, Vol. 15 No. 6, 2020
Mara Grimaldi, Maria Vincenza Ciasullo, Orlando Troisi, Paola Castellani
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n6p212

Abstract:
Industry 4.0 is characterized by the key role of new technologies in the development of relationships between companies and their stakeholders. Thus, the most recent theories on service redefine organizations as complex service systems that create and co-create value thanks to the interactions between actors, enhanced by smart technologies and ICTs. In particular, the concept of service systems- introduced in Service Science- seems to be suitable for the exploration of how service design, and the processes of innovation sharing and emergence, can be strengthened thanks to the application of smart technologies. Despite the adoption of a system logic, service systems, and their conceptualization, need to be reinterpreted according to a perspective that applies a total and all-encompassing view to the processes of value generation and to the interpretation of the information and data exchanged (data-driven decision-making). Therefore, the study proposes a conceptual model that integrates the key enabling factors of value co-creation in service systems with the main strategic drivers introduced in data-driven approach to redefine the entire service experience as a service journey. In this continuous information flow, providers, customers and users share and combine data streams, to be turned into relevant information and value, through an integrated and interacting set of touch points that connect the different stages of service creation, delivery and co-creation.
Raka Daniel Lihardo Sumbayak, Tony Irawan, Trias Andati
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n6p204

Abstract:
There were bad news affected stock prices, i.e. Fraud and bad financial performance. Fraud on State Owned Enterprises (SOE) listed companies was suspected to have a stronger impact on stock prices compared to Non-SOE issuers. The effect of bad financial performance on Non-SOE issuers was thought to have a stronger impact on stock prices when compared to SOE issuers. This research was conducted on SOE and non-SOE that experienced fraud and bad financial performance from 2017 to 2019. Data analysis was performed with the Google Search Volume Index, Difference Test, and Multiple Linear Regression Analysis. The data from Google Search Volume Index showed that SOE issuers were more searched by the public when compared to Non-SOE issuers in responding to Fraud and bad financial performance. Linear Regression Analysis found that the decline in stock prices of SOE issuers was lower than the Non-SOE issuers in response to Fraud. The decline in stock prices of SOE issuers in response to the bad financial performance in the Property and Finance sectors was lower than the decline in stock prices of Non-SOE issuers. However, the decline in the stock prices of Non-SOE companies in response to the bad financial performance in the Basic Industry sector was lower than the SOE issuers. This could be influenced by SOE stock ownership dominated by the Indonesian government and the existence of a Conservatism Bias.
Nguyen Xuan Dien
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n6p192

Abstract:
There is no doubt that enterprises play an important role in the socio-economic development of every country. They create competitiveness for the economy, and directly exploit resources to serve the country's development goals. Businesses in general as well as each specific business need to overcome many great challenges in order to develop stably and sustainably. Ensuring sustainable development for themselves and contributing to the country's economic development are tasks that every business itself must perform. On the other hand, the State also needs practical and effective measures to support them to successfully implement this case.
Said Shabban Abdo, David Edgar, Gamal Kamel
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n6p171

Abstract:
The purpose of this research is to provide new insights into the moderating effects that enable an MNE operating in Egypt to learn to attract, motivate, transform and develop its high-potential local employees for reverse adaptation so as to fit a global mind-set elsewhere in the organisation’s global positions. The methodology uses semi-structured story-based interviews to explore the significance of moderating effects and practices of absorptive capacity and reverse adaptation in Hi Tech in Egypt. The findings reveal the interrelated components that lead to reverse adaptation and how continuous management development is intermediated by learning and well-bonded reciprocity of relationships, amid continuous management development, transformation, and reverse adaptation. This virtuous cycle acts as an integrated adaptation learning loop that supports the process of transformation. The findings refute the linearity of the absorptive capacity model as the transformation stage does not appear to mediate the model but precedes other steps within it. Moreover, it was concluded that the model did not end in achieving the competitive advantage phase. Instead reverse adaptation, as a by-product, acted as a trigger for knowledge acquisition. The originality here is based on a greater understanding of the moderating effects that mediate the relationship between reverse adaptation and the transformation stage of absorptive capacity theory. This allows awareness of how, in the case of the Hi Tech in Egypt, the global mindset is delivered and offers valuable contributions to theory and practice. As reverse adaptation is a nascent multidisciplinary phenomenon for research, the paper also suggests a research agenda for researchers in the area of international management.
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