@article { author = {Fei, Lian}, title = {Human Resource Management Bundles and Employee Performance: A Mediated Model}, journal = {International Journal of Management, Accounting and Economics}, volume = {6}, number = {8}, pages = {582-598}, year = {2019}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {This research demonstrated the impact of human resource management bundles on employee performance, both direct and mediated by human capital and organizational commitment.  The ability-enhancing, motivation-enhancing and empowerment-enhancing HRM bundles have significant direct impacts on employee performance and organizational commitment. However, only the motivation-enhancing HRM bundle has a significant direct impact on human capital.  There are also significant impacts from human capital to employee performance, organizational commitment to human capital, organizational capital to social capital and social capital to human capital. Finally, human capital has a significant relationship with employee performance. Most of the hypothesized mediated effects were also found, except that their effects were smaller than those of the direct effects. Implications of the research findings and proposals for future research are discussed.}, keywords = {Human resource bundles,Human capital,Social Capital,organizational capital,organizational commitment}, url = {https://www.ijmae.com/article_114605.html}, eprint = {https://www.ijmae.com/article_114605_1486ce9ee45c9939a2d25ba0cd04992d.pdf} } @article { author = {Sharma, Sapana and Karol, Sanju}, title = {Accounting for the Efficacy of Defense Expenditure to Economic Growth in India}, journal = {International Journal of Management, Accounting and Economics}, volume = {6}, number = {8}, pages = {599-615}, year = {2019}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {In present era, to preserve a security and sovereignty of the country, it is necessary to spend a significant amount of national income on defense sector. This study instigates the increasing demand of defense expenditure and also to study the growth performance of India’s with special focus on the efficacy of defense expenditure on economic growth. This study adopts an Autoregressive Distributed Lag and Toda-Yamamoto granger non-causality model during the period 1961 to 2017. Overall, the results suggest that India is affected both internally and externally issues and also verifies that defense expenditure and economic growth are positively and significantly affect to each other in both period short run and long run. It advocates that increment in defense expenditure by 1% in current period will help to boost economic growth by 1.15 per cent in the long run. For to the directional relationship the Toda-Yamamoto Granger causality outcomes suggest that causality running form DE to GDP which means shows the unidirectional relationship. Accordingly, this designates that defense sector has a crucial efficacy in the development of Indian economies.}, keywords = {Defense Expenditure,Gross Domestic Product,Demand, ARDL, Co-integration, Toda-Yamamoto Granger Causality, India}, url = {https://www.ijmae.com/article_114606.html}, eprint = {https://www.ijmae.com/article_114606_2969d8a224a79008581b20a9c9215644.pdf} } @article { author = {Sakib, Ishtiak}, title = {Detection of Earnings Manipulation Practices in Bangladesh}, journal = {International Journal of Management, Accounting and Economics}, volume = {6}, number = {8}, pages = {616-631}, year = {2019}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {This study is conducted to detect earnings manipulation practices in selected textile companies of Bangladesh. It investigates whether the textile companies of Bangladesh are engaged in earnings manipulation of not. For testing this hypothesis, Beneish M-Score is being used collecting data of 13 textile companies from financial year 2012-2018. This study indicates a great number of earnings manipulation practices conducted in textile industries. This paper, based on Beneish M-Score, finds evidences regarding manipulation of earnings through disproportionate rise in receivables, cost deferral, less cash behind reported income, etc. by listed companies. This paper finds that the textile companies are manipulating earnings. While this model can be easily used to detect earnings manipulations using annual reports provided by listed companies, further investigations are needed to identify the reasons behind distortions in reported numbers are actually earnings manipulation or any other organizational origin. Being a cost effective tool in detecting frauds through manipulating earnings, this model can be a great tool for auditors and other respective regulatory authorities.}, keywords = {earnings manipulation,Beneish M-Score,Cost Deferral}, url = {https://www.ijmae.com/article_114607.html}, eprint = {https://www.ijmae.com/article_114607_46d1a3ffcc0732f9429872e1bf98bad8.pdf} } @article { author = {Farzanegan, Mohammad}, title = {The Impact of EWOM Marketing and the Mediating Role of Brand Attitude on the Intention of Purchase Customers Online}, journal = {International Journal of Management, Accounting and Economics}, volume = {6}, number = {8}, pages = {632-639}, year = {2019}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {The present study investigated the impact of e-marketing on the market; Attitude to brand on intention to buy online. The statistical population of this study is buyers of electronic products in Shiraz. Due to the uncertainty of the population size, the sample size was selected using Morgan table and 385 individuals were selected. Non-random sampling was made available. The data were collected through a questionnaire and were used to assess the validity of the questionnaire; Cronbach's alphatest; content validity of the questionnaire was used to determine the validity of the questionnaire. Data analysis was performed using two levels of descriptive-inferential statistics using SPSS 25 software and SPSS 3 software. The results showed that word of mouth marketing has a positive effect on brand attitude. Also, word of mouth marketing has a positive effect on customers 'online shopping intention but brand attitude does not have a positive effect on customers' online shopping intention. Also, brand attitude has a mediating role; the impact of word of mouth marketing on consumers' online shopping intentions.}, keywords = {EWOM Marketing,Online Attitude,Brand Attachment,Electronic Products}, url = {https://www.ijmae.com/article_114642.html}, eprint = {https://www.ijmae.com/article_114642_057f50269ddaf223c535fa8205a9badf.pdf} } @article { author = {Hassan, Asiya and Yazdanifard, Rashad}, title = {Global Marketing Practices that Created Controversies and How They Could Possibly Be Avoided}, journal = {International Journal of Management, Accounting and Economics}, volume = {6}, number = {8}, pages = {640-654}, year = {2019}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {This research paper is aimed at highlighting various controversies created by certain global marketing and advertising practices by several organizations including leading multinational corporations. Before showcasing the actual controversial marketing campaigns and advertisements, this article deals with introductory aspects of marketing and advertising , the impact of marketing on customers’ behaviours and offers an overview of global marketing. This paper describes the marketing mishaps including Pepsi’s advertisement campaign featuring Kendall Jenner, IKEA’s Saudi Arabia product catalogue, Audi’s car commercial in China, Dove’s social media campaign, Boden’s catalogue and more recent Surf Excel India’s Holi advertisement. All these campaigns and advertisements landed the respective companies into controversies drawing serious public flak and online uproar against them. This article also largely examines the underlying causes behind these controversies and offers broad guidelines and thumb rules to avoid such controversies. Finally, this research article concludes by summarily outlining the key contours and takeaways of the entire research paper.}, keywords = {Marketing,Global Marketing,Marketing Mishap,advertising,Consumer Behaviour,culture,Culture Marketing,Stereotype Marketing,Diversity Marketing}, url = {https://www.ijmae.com/article_114643.html}, eprint = {https://www.ijmae.com/article_114643_c72128589c1bb3095cbb745cd8dba41c.pdf} }