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Book part
Publication date: 3 May 2018

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78754-973-9

Abstract

Details

Rajagiri Management Journal, vol. 18 no. 3
Type: Research Article
ISSN: 0972-9968

Open Access
Article
Publication date: 12 September 2024

Mst. Nirufer Yesmin, Md. Alamgir Hossain, Md. Saiful Islam, Md. Mostafizur Rahman, Nusrat Jahan and Minho Kim

The study aims to ascertain whether educational and social support for entrepreneurs significantly affects university students’ intentions to become successful entrepreneurs. This…

Abstract

Purpose

The study aims to ascertain whether educational and social support for entrepreneurs significantly affects university students’ intentions to become successful entrepreneurs. This study examines the mediating role of the Theory of Planned Behavior (TPB) variables (e.g. entrepreneurial personal attitude, subjective norms and entrepreneurial perceived behavioral control) and entrepreneurial self-efficacy in encouraging young entrepreneurs.

Design/methodology/approach

An online survey with a structured questionnaire collected data from different university students in Bangladesh; subsequently, it was analyzed through the structural equation model.

Findings

The results suggested that educational support has a direct positive relationship with the three variables of TPB. Moreover, the findings indicated that social support positively influences the variables of TPB, entrepreneurial self-efficacy and entrepreneurial intentions. The variables of TPB and entrepreneurial self-efficacy were found to have a significant direct impact on entrepreneurial intentions and also exhibited favorable mediating effects of educational and social support on entrepreneurial intentions.

Research limitations/implications

First, the study is only generalized to some sectors of entrepreneurship activities because the researchers used samples from university students across Bangladesh. Second, the implicit limitation of survey-based research is that respondents need to know more ways of understanding the questionnaires accurately, and some participants need to be taught how to answer the question items.

Practical implications

The main practical implication for the relationship between entrepreneurial intentions and educational support involves different entrepreneurial educational programs, which give rise to attitude, behavior, self-efficacy and intentions and enhance the student's awareness of advancing a successful entrepreneurial career.

Social implications

This study demonstrated that universities and social communities should promote the improvement of innovative thoughts for entrepreneurs and offer essential information about entrepreneurship.

Originality/value

Because entrepreneurial educational support is a crucial factor in entrepreneurial intentions, universities need to develop a practical education system that can help improve the skills required to start new ventures. The results will improve a new route to developing students’ entrepreneurial intentions using the variables of TPB and entrepreneurial self-efficacy. Subsequently, these research findings will help to achieve governmental goals and increase the number of startups in the future.

Details

RAUSP Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 27 August 2020

Muljanto Siladjaja and Yuli Anwar

The purpose of this study is to test and prove how the quality of innate accruals can make a significant contribution to the prospect of future market value for manufacturing…

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Abstract

Purpose

The purpose of this study is to test and prove how the quality of innate accruals can make a significant contribution to the prospect of future market value for manufacturing industries.

Design/methodology/approach

This research used multiple regression method by gathering all observation data on a go public company in the industrial manufacturing sector.

Findings

The results of this test can show that the dividend policy helps reduce the use of accruals to increase investor perceptions about the prospects of the company's future period, especially the value of earnings informativeness, including valid information about the actual fundamental conditions. These results reflect high innate accruals quality, so the use of low accruals, especially in reporting earnings.

Research limitations/implications

This test uses a measurement of a constant growth rate with the calculation of the indicator g in the next five-year period, and the proof has secondary data abnormalities reflecting a very high level of variation in the use of accruals. As an implication of the data that is not normal, it causes a large amount of data pruning through outlier tests. Samples that qualify for processing are 180 from 384 data.

Originality/value

By calculating the value of the dividend payout with the growth rate, the estimated future market price can be done with reasonable accuracy.

Details

Asian Journal of Accounting Research, vol. 5 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 8 December 2020

Adil Zia

This study aims to examine the factors that lead to loyalty in bank customers. It establishes a relationship of service quality (SQ) with satisfaction and attitude that leads to…

5226

Abstract

Purpose

This study aims to examine the factors that lead to loyalty in bank customers. It establishes a relationship of service quality (SQ) with satisfaction and attitude that leads to customer loyalty. The impact of SQ along with satisfaction and attitude on customer loyalty is explored.

Design/methodology/approach

Primary data was collected from 1,097 customers of the banking service. Structural equation modelling (SEM) and multiple regression analyses was used to analyse the data. The adaption of multiple regression and SEM for the analysis authenticates the similar findings in both the methods of analysis.

Findings

All the factors contribute to the formation of SQ. There exists a linear relationship of SQ, satisfaction and attitude in the formation of customer loyalty.

Research limitations/implications

Sample can be more diverse and collected from different cities as well. Similar studies are possible for diverse demographic groups such as gender, age, education and others.

Practical implications

The results of this study have significant implications for understanding customer loyalty for banks of Saudi Arabia.

Originality/value

This research attempts to explore the factors responsible for the SQ in banks of Saudi Arabia so as to establish a relationship between SQ, satisfaction, attitude and loyalty.

Details

PSU Research Review, vol. 6 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 26 July 2024

Assunta Di Vaio, Anum Zaffar and Meghna Chhabra

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can…

Abstract

Purpose

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

Design/methodology/approach

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

Findings

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

Originality/value

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

Open Access
Article
Publication date: 24 July 2024

Zhenhua Qin and Xiao-Lin Li

This paper explores whether fintech paves the way for the transition to carbon neutrality in the context of China’s climate policy uncertainty (CCPU) and the influence of the…

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Abstract

Purpose

This paper explores whether fintech paves the way for the transition to carbon neutrality in the context of China’s climate policy uncertainty (CCPU) and the influence of the ocean carbon sink market.

Design/methodology/approach

We apply a novel wavelet analysis technique to investigate the time-frequency dependence between the CCPU index, the CSI (China Securities Index) Fintech Theme Index (CFTI) and the Carbon Neutral Concept Index (CNCI).

Findings

The empirical results show that CCPU and CFTI have a detrimental effect on CNCI in high-frequency bands. Furthermore, in low-frequency domains, the development of CFTI can effectively promote the realization of carbon neutrality.

Practical implications

Our findings show that information from the CCPU and CFTI can be utilized to forecast the movement of CNCI. Therefore, the government should strike a balance between fintech development and environmental regulation and, hence, promote the use of renewable energy to reduce carbon emissions, facilitating the orderly and regular development of the ocean carbon sink market.

Originality/value

The development of high-quality fintech and positive climate policy reforms are crucial for achieving carbon neutrality targets and promoting the growth of the marine carbon sink market.

Details

Marine Economics and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-158X

Keywords

Open Access
Article
Publication date: 8 April 2022

Giuseppe Festa, Sihem Elbahri, Maria Teresa Cuomo, Mario Ossorio and Matteo Rossi

The study aims to investigate the influence of FinTech (Financial Technology) determinants such as crowdfunding, mobile payment and blockchain as potential facilitators in an…

4707

Abstract

Purpose

The study aims to investigate the influence of FinTech (Financial Technology) determinants such as crowdfunding, mobile payment and blockchain as potential facilitators in an entrepreneurial ecosystem for undertaking decisions in Tunisia, as an example of emerging economy.

Design/methodology/approach

Quantitative research was carried out with data collection based on a questionnaire that has been sent via email to young Tunisian entrepreneurs (potential or actual). A following regression was calculated on 93 respondents.

Findings

Analysis of the data showed that most of the relationships under investigation were confirmed. Statistical tests highlighted that knowledge, availability and access about crowdfunding and blockchain had a positive and significant impact on entrepreneurial intention. Regarding mobile payment, there was a negative and insignificant effect on entrepreneurial intention.

Originality/value

From the evidence of the research, Fintech ecosystems may positively influence the decision to undertake, with relevant implications at institutional, industrial and individual level. More specifically, demonstrating a positive and significant relationship between some main dimensions of FinTech and entrepreneurial intention and emphasizing the contribution of related knowledge to intellectual capital accumulation through entrepreneurial education, this study seems to be unique in examining and verifying this potential effect.

Details

Journal of Intellectual Capital, vol. 24 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

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