International Journal of Management and Accounting

Journal Information
ISSN / EISSN : 2707-4633 / 2707-4641
Published by: Universe Publishing Group - UniversePG (10.34104)
Total articles ≅ 29
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International Journal of Management and Accounting pp 33-48; https://doi.org/10.34104/ijma.022.00330048

Abstract:
The study investigates how consumers rank the factors that enhance the purchase decision of pocket-friendly sized beverages packaging using the Analytic Hierarchy Process. The study adopted a descriptive survey design. Of the total population of 314,797, the selected University students in Southwest, Nigeria, 384 respondents were sampled using the Multistage sampling technique using the Krejcie and Morgan, (1970) formula as a guide. Structured questionnaire was administered to the respondents, with a success response rate of 381 (99.22%). Data collected were analysed using descriptive statistics and Analytical Hierarchy Process (AHP). Based on the AHP, the result of the data analysis stipulates that size is the highest-ranked purchase decision when selecting a beverage in this study, followed by dispensing mode and price. In the size sub-criterion, single-serve size was the most preferred pocket-friendly package among the students. In terms of mode of dispensing, it was discovered that students mostly preferred cutting the edge of the sachet of the package. Also, price fairness was the most important price criterion. Reliability and family income were the most ranked factors driving the perceived quality and students’ disposable income of the students respectively. The study concluded that single-serve size was the most preferred pocket-friendly package among the students. In terms of mode of dispensing, it was discovered that students mostly preferred cutting the edge of the sachet of the package. Also, in price criterion, price fairness was the most important price criterion, that affects students’ purchase decisions. Reliability and family income were the main factors driving the perceived quality and disposable income of the students respectively. It is then recommended that it is believed that pocket-friendly sized packaging will enable manufacturers to grow their market share and meet fast-changing market demands.
International Journal of Management and Accounting pp 21-32; https://doi.org/10.34104/ijma.022.00210032

Abstract:
The main aim of this study is the empirical exploration for the proper volatility models of some selected pharmaceutical companies listed in the DSE, Bangladesh e.g. Square, Beximco, Beacon, IBN SINA, and Orion Pharmaceuticals Ltd. The data covers the 667 days daily log returns calculated based on closing prices of these five selected companies from 28th January 2019 to 30th December 2021. The beginning portion of the analysis contains the stylized facts of the sampled companies. Afterward, by employing both symmetric along with asymmetric GARCH models different best-fitted models for different pharmaceuticals companies were found. Based on our model selection criteria AIC, SBIC, Log-Likelihood, as well as residual diagnostics GARCH(1,1) is considered to be more appropriate models for both Square Pharmaceuticals Ltd., and Beacon Pharmaceuticals Ltd. The EGARCH (1,1) is deemed to be best for both IBN SINA and Orion Pharmaceuticals Ltd. Whereas, anyone of the GARCH(1,1), and TGARCH(1,) can be applied for the volatility estimation of Beximco Pharmaceuticals Ltd.
International Journal of Management and Accounting pp 12-20; https://doi.org/10.34104/ijma.022.00120020

Abstract:
The increase in the transaction volume of cryptocurrencies, the widespread use of blockchain technology, and the increase in the number of augmented reality devices (virtual, augmented, and mixed reality) have led to the formation of a suitable environment for Metaverse. Metaverse is a virtual or augmented reality created beyond the physical world via an internet connection with augmented reality devices, game consoles, computers, tablets, or mobile phones. This universe may be beyond the real world, or it is created by the virtualization of real-world objects to a certain extent. While Metaverse has the opportunity to be applied comfortably in all areas of daily life, it can also be designed as an urban policy design tool. In the study, the conceptual framework of the metaverse will be presented, the metaverse investments of global companies will be determined, the concept of metaverse will be examined in the context of virtual reality relationship, the reflections of metaverse applications on the city will be examined, and finally, the effects and role of the metaverse in urban policy production will be discussed and conclusions and evaluations will be given.
International Journal of Management and Accounting pp 12-20; https://doi.org/10.34104/ijma.022.0120020

Abstract:
The increase in the transaction volume of cryptocurrencies, the widespread use of blockchain technology, and the increase in the number of augmented reality devices (virtual, augmented, and mixed reality) have led to the formation of a suitable environment for Metaverse. Metaverse is a virtual or augmented reality created beyond the physical world via an internet connection with augmented reality devices, game consoles, computers, tablets, or mobile phones. This universe may be beyond the real world, or it is created by the virtualization of real-world objects to a certain extent. While Metaverse has the opportunity to be applied comfortably in all areas of daily life, it can also be designed as an urban policy design tool. In the study, the conceptual framework of the metaverse will be presented, the metaverse investments of global companies will be determined, the concept of metaverse will be examined in the context of virtual reality relationship, the reflections of metaverse applications on the city will be examined, and finally, the effects and role of the metaverse in urban policy production will be discussed and conclusions and evaluations will be given.
International Journal of Management and Accounting pp 114-121; https://doi.org/10.34104/ijma.021.01140121

Abstract:
Machine Learning Applications have been well accepted for various financial processes throughout the world. Supervised Learning processes for objective classification by Naïve Bayes classifiers have been supporting many definitive segregation processes. Various banks in Bangladesh have found challenging moments to identify financially and ethically qualified loan applicants. In this research process, we have confirmed the safe applicant’s list using definitive variable measures through identifiable questions. Our research process has successfully segregated the given applicants using Naïve Bayes classifier with the proof of lowering loan default rate from an average of 23.26%% to 11.76% and development of financial ratios as performance indicators of these banks through various financial ratios as indicators of these banks.
International Journal of Management and Accounting pp 122-129; https://doi.org/10.34104/ijma.021.01220129

Abstract:
As of today, the whole world is riddled with a major dilemma whether it goes with gigantic industrialization or ensuring environmental sustainability. At the cost of a green environment, infrastructural development means no dependable future. Therefore, this study aims to examine the implications of green management practices in the readymade garments industries of Bangladesh. The perspective of the study entails environmental sustainability in such a way that depicts the perception of employees towards green management practices. In order to conduct this study, 100 respondents have been selected and all of them are employees in a similar type of RMG industry. For the analytical purpose, Henry Garret’s table rating scale has been utilized because it not only provides clear responses from the selected respondents but also subjective judgment. The study explored four important impact factors that play a vital role in the context of environmental sustainability such as the development of green management practices, motivating employees towards green management practices, enabling participation in green opportunities, and last but not least continuous maintenance of green attitude. After substantial analysis, the study concluded that the investment in green management system development, recording and publicly disclosing green job performance, participatory involvement in green discussions, and having a specific code of conduct for green management are the most important ones arising from implications of green management practices.
International Journal of Management and Accounting pp 106-113; https://doi.org/10.34104/ijma.021.01060113

Abstract:
At present, the service industry makes an important contribution to World's GDP, especially in Bangladesh. Customer satisfaction is one of the Catchwords of every service industry. The study is conducted to identify some key factors of customer satisfaction in the restaurant industry. In the Rangpur city area, 20 restaurants were selected to conduct the study. This research is based on an empirical study. Simple random sampling methods were used to select 120 customers. 5 points Likert scale and open-ended questions were used to prepare a questionnaire. This study tried to adjust customer’s perceptions with service quality for the customers’ satisfaction with the restaurant industry. Undesirable perceptions of customers were found concerning product and service quality, pricing policy, the value of the restaurant, and loyalty of those restaurants side by side concerning waiters' service and space convenience customers' perceptions were encouraging. Based on findings it was recommended that attention should be given to those critical issues to attract new customers and retain current customers.
International Journal of Management and Accounting pp 91-105; https://doi.org/10.34104/ijma.021.0910105

Abstract:
The current research is both exploratory and descriptive in nature, with a primary focus on SERVQUAL aspects of service quality in private hospitals. The study used a quantitative technique to analyze primary and secondary data, and 255 people were interviewed as part of the sample. Patients' perceptions of the quality of service provided by private hospitals are varied, according to the survey. The perceptions of service recipients are positive in certain areas, such as reliability and responsibility, but negative in others, such as cost and communication. The major parameters impacting the total service quality of private hospitals were identified using regression analysis. In terms of service reliability, the most important factors determining patients' overall service quality are concentration (a composite of 11 measures) and responsiveness (a composite of 9 measures). The study found that the quality of hospital treatments is determined by the incentive system in place at these institutions. Because private hospitals are not funded and rely on revenue from customers, the relevant authorities should be more motivated to deliver high-quality services to patients in order to better satisfy their requirements.
International Journal of Management and Accounting pp 83-90; https://doi.org/10.34104/ijma.021.083090

Abstract:
Financial Ratios have been a major indicator for financial asset selection. It’s seen that the decision taken to construct a portfolio based on financial ratio indicators has been able to make better returns than the random asset allocation process in the portfolio. This research will show multiple classifications based on unsupervised machine learning processes to satisfactorily determine investable assets or securities for portfolio contribution. Our suggested portfolio would then be compared with a random portfolio for a specific time frame in order to determine portfolio return, Sharpe ratio, and portfolio performance.
International Journal of Management and Accounting pp 60-82; https://doi.org/10.34104/ijma.021.060082

Abstract:
The paper examines the policy framework toward FDI including monetary and non-monetary incentives offered to attract FDI, analyzes the trend and sources of and the sectors attracting FDI inflows, and the potential for FDI in Bangladesh. The analysis is based on data collected both from primary and secondary sources. Major sectors attracting FDI include RMGs, power, textile and wearing, telecommunications, banking, gas, and petroleum. The analysis shows that fiscal/nonmonetary incentives alone and competitive advantage in factor endowment (cheap labor) are not enough to attract additional FDI into Bangladesh. The key is to adopt proactive policies for creating and maintaining an FDI-friendly business environment in the country Bangladesh. For attracting more FDI into Bangladesh, the efforts need to include, among others, increased infrastructure spending especially in digital architecture, creating functional one-stop investment service center, emphasis on skill training to facilitate technology transfer, targeted measures to attract FDI into backward and forward linkage industries, participation in regional and global value chains.
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