@article { author = {Jafarnejad, Fereshteh and Seyed Shokri, Khashayar and Damankeshide, Marjan}, title = {Trade Liberty Policy Despite Shocks and Fluctuations Affecting in Periods of Boom and Bust on Women's Employment}, journal = {International Journal of Management, Accounting and Economics}, volume = {7}, number = {5}, pages = {243-266}, year = {2020}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {The present study explores the mechanism of trade effects despite the foreign exchange fluctuations and oil shocks on women's job opportunities in the periods of the recession and prosperity in the country using the Markov-switching Regime ARCH Model during 1984-2016. According to the results of the model estimation, Commercial freedom has a negative impact on women's job opportunities during the recession, which means that government spending in this period is mostly spent on imports. Foreign exchange rate fluctuations have a negative impact on women's job opportunities during the recession and with negative oil shocks, foreign exchange earnings are declined, and government spending is dedicated to import to cope up with inflation and this leads to the reduction of job opportunities and women’s employment. This has led to reduced job opportunities and reduced employment for women. Also, the impact of international trade variables, economic growth rate and positive oil shock on women's employment during the prosperity period is significant, which means that in a country with high trade openness, women's employment will also improve and there will be more job opportunities for women, which can help the country's employment. Therefore, government and private support for women's employment, self-employment, women's entrepreneurship and international trade opportunities can be a positive driver of women's employment growth.}, keywords = {Trade,export growth,Employment of women,Markov Switching Regime Model}, url = {https://www.ijmae.com/article_114340.html}, eprint = {https://www.ijmae.com/article_114340_8686f4c3a578277edffc4fe814e84e4b.pdf} } @article { author = {Moradi, Azizollah}, title = {Intellectual Capital, Corporate Financial Performance and Social Responsibility}, journal = {International Journal of Management, Accounting and Economics}, volume = {7}, number = {5}, pages = {267-277}, year = {2020}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {The main objective of our study was to test the relationship between intellectual capital and financial performance with social responsibility. To end, we investigate the relationship between intellectual capital and its components and social responsibility through financial variables. Population consisted of companies at Tehran Stock Exchange in which social responsibility was tested based on content analysis of annual reports of companies in 2019. Results show that intellectual capital does not significantly relate to corporate social responsibility. However, capital employed efficiency, one of its components, significantly impacted on the social responsibility, while the others including human and structural capitals efficiencies had no significant impact on. The findings of this study could suggest that companies listed at Tehran Stock Exchange could use of intellectual capital and improve their social responsibilities.}, keywords = {intellectual capital,financial performance,corporate social responsibility}, url = {https://www.ijmae.com/article_114341.html}, eprint = {https://www.ijmae.com/article_114341_2340fd813e89e3736c3ccbfeb7b09925.pdf} } @article { author = {Al-Khasawneh, Shadi and Endut, Wan and Nik Mohd Rashid, Nik Mohd Norfadzilah}, title = {Relationship between Modern Management Accounting Techniques and Organizational Performance of Industrial Sector Listed in Amman Stock Exchange}, journal = {International Journal of Management, Accounting and Economics}, volume = {7}, number = {5}, pages = {278-300}, year = {2020}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {This research examined relationship between modern management accounting techniques and industrial companies listed in Amman Stock Exchange (ASE). The questionnaire was used to collect data from 46 companies operating in industrial activities, a total of 152 questionnaires were distributed to employees in the financial business units (FBUs) in the companies, data of 116 questionnaires were used in the analysis process through Smart- PLS software. The results showed that reveals that MMATs had a strongly positive and significant effect on OP.}, keywords = {Modern Management Accounting Techniques,organizational performance,Industrial companies,Amman Stock Exchange}, url = {https://www.ijmae.com/article_114342.html}, eprint = {https://www.ijmae.com/article_114342_d479e0c185d75d742f5bc7f794d3d4c5.pdf} } @article { author = {Diandra, Didip and Azmy, Ahmad}, title = {Understanding Definition of Entrepreneurship}, journal = {International Journal of Management, Accounting and Economics}, volume = {7}, number = {5}, pages = {301-306}, year = {2020}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {Entrepreneurship is a natural phenomenon in business. It is part of business life. It shows that business is healthy when there are entrepreneurial skills and managements are adopted for changing and learning. Thus, it will be beneficial for any business organization to understand the definition of entrepreneurship, sources and types of entrepreneurship, and be able to manage entrepreneurship. This is qualitative research based on literature review to define entrepreneurship, define the sources and types of entrepreneurship, and to provide practical guidelines on how to manage entrepreneurship. It is found that several definition of entrepreneurship based on sources and types of entrepreneurship such as entrepreneurial skills, innovations, and managements. Previous researches classified entrepreneurship into different terms such as technology, and process of entrepreneurship. Some practical guidelines were also provided, but entrepreneurial skill is a major point.}, keywords = {Entrepreneurship,Entrepreneurial Skills,Innovation}, url = {https://www.ijmae.com/article_114343.html}, eprint = {https://www.ijmae.com/article_114343_cf371dc3f6f0acc2fcbbb1bb8bfa00f8.pdf} }