Original Research
Management
Ali Najarian; Roya Hejazinia
Abstract
In the accounting position, there has been a great deal of spotlight on the utilization of blockchain innovation, particularly in developing countries, where apparently remarkable assumptions ought to be acknowledged in the near future. The objective of this study is to recognize the prerequisites that ...
Read More
In the accounting position, there has been a great deal of spotlight on the utilization of blockchain innovation, particularly in developing countries, where apparently remarkable assumptions ought to be acknowledged in the near future. The objective of this study is to recognize the prerequisites that should be met for the effective execution of blockchain innovation in developing nations. Our study was directed with regard to Iran, a developing nation. A qualitative research method (thematic method) was employed for this study, with the statistical population comprising blockchain, information technology, and accounting specialists in Iran. By using purposeful and snowball sampling techniques, we collected a total of 20 samples. We conducted semi-structured interviews to gather data for later analysis. The result of this study revealed that IT infrastructure, institutional, social, strategic, and organizational requirements are all crucial prerequisites for the successful deployment of blockchain technology in the accounting industry in developing countries. The study offers a blockchain implementation roadmap for the accounting industry.
Original Research
Economics
Laban Gasper; Enid Kebby Ernest
Abstract
Consumer price index (CPI) is a socioeconomic statistic that tracks changes over time in the average price of consumer goods and services such as household purchases of fuel, transportation, food and so on that consumers buy, use, or pay for. The purchasing power of everyone is impacted by rising costs, ...
Read More
Consumer price index (CPI) is a socioeconomic statistic that tracks changes over time in the average price of consumer goods and services such as household purchases of fuel, transportation, food and so on that consumers buy, use, or pay for. The purchasing power of everyone is impacted by rising costs, especially if salaries stay the same. Our ability to purchase more things with our TZS reduces when the CPI increases more quickly than earnings, which has an impact on our cost of living. The aim of this study is to use the CPI monthly data from IMF website for the period from Jan 2010 to Dec 2022 to develop a forecasting model by using Holt Winter’s approach. Holt Winter's model based on four equations and popularly known as Triple exponential smoothing is commonly used in forecasting data with trends and seasonality. Holt Winter’s model is composed of four equations relating to level, trend, seasonal and forecast. The results revealed that the Holt winter’s model with smoothing parameters, 0.9 for level, 0.12 for trend, and 0.03 for seasonal was the best model in forecasting Consumer Price Index. The CPI for Tanzania is predicted for the next eighteen months and it has been observed that the trend of CPI is likely to increase in the next eighteen months.
Original Research
Accounting
Mega Silvia; Fei Guo
Abstract
There is a greenwashing risk in voluntary carbon disclosure and there are no adequate regulations for stakeholder protection. So, there is a risk of providing information that can mislead stakeholders in making decisions. This research will analyze the determinants of carbon emission disclosure by considering ...
Read More
There is a greenwashing risk in voluntary carbon disclosure and there are no adequate regulations for stakeholder protection. So, there is a risk of providing information that can mislead stakeholders in making decisions. This research will analyze the determinants of carbon emission disclosure by considering the risk of greenwashing in Indonesian companies. This study also uses the ratification period of Presidential Regulation No.98 to analyze its contribution to the relationship between variables. It is necessary to study the role and ability of regulators to intervene in Indonesian companies. This study uses a random effect model to examine the influence between variables. The total data sample for this study is 876 (firm-years). This study also uses the Difference in Difference (DID) method to address the risk of endogeneity, and to evaluate the effect between research variables by adding the ratification period to Presidential Regulation No.98. Empirical results show that corporate governance has a positive effect on carbon emissions disclosure. Changes in carbon emissions has a positive effect on carbon emissions disclosure. The results show the period of ratification of Presidential Regulation No.98 can strengthen the relationship between corporate governance and carbon emissions disclosure, and can strengthen the relationship between changes in carbon emissions and carbon emissions disclosure when companies fail to mitigate carbon emissions.
Original Research
Economics
Laban Gasper
Abstract
People must be well-informed on market swings in today's difficult economic times in order to cut excessive spending. Rising expenditures in a variety of sectors, including business, education, and healthcare can be burdensome for consumers, and accurate forecasting of household is necessary given the ...
Read More
People must be well-informed on market swings in today's difficult economic times in order to cut excessive spending. Rising expenditures in a variety of sectors, including business, education, and healthcare can be burdensome for consumers, and accurate forecasting of household is necessary given the current technological innovation. The Consumer Price Index (CPI) is one of the statistical indicators used to estimate the changes in prices for commodities. Forecasting CPI can assist individuals in developing a plan for making decisions on their daily consumption. This study seeks to develop a SARIMA model for forecasting consumer price indices (CPI) in Tanzania by using data collected from International Monetary Fund (IMF) website from January 2010 to December 2022. Data were evaluated using time series methods such as time plots and stationarity tests. It was discovered that there is seasonality in the CPI index. However, a serial correlogram test was performed using a residual correlogram after which the variable was estimated using the SARIMA model and SARIMA (0, 1, 0) (1, 1, 1)12 was fitted to the time series variable. The residual analysis was explored and because almost all correlations are zero, the SARIMA (1,1,1) (0,1,2)12 model was appropriate for forecasting CPI index in Tanzania. Consumer price index was predicted for the next eighteen months and it has been observed that the trend of CPI is likely to increase in the next eighteen months.
Conceptual Paper
Management
Zubair Hassan; Zabeda Bt Abdul Hamid
Abstract
The study has reviewed a significant number of research articles to examine the effects of cultural intelligence and learning styles on leadership effectiveness. Almost all the articles reviewed were empirical in nature and few conceptual papers were reviewed as well. Fifteen (15) relevant research were ...
Read More
The study has reviewed a significant number of research articles to examine the effects of cultural intelligence and learning styles on leadership effectiveness. Almost all the articles reviewed were empirical in nature and few conceptual papers were reviewed as well. Fifteen (15) relevant research were reviewed to establish the theoretical proposition of the effect of cultural intelligence on leadership effectiveness, while another fifteen (15) articles were reviewed to examine the effect of learning style on leadership effectiveness. Most of the reviewed papers indicated that cultural intelligence and learning style has significant positive effects on leadership effectiveness. From the review, it was also found that there is lack of studies examining learning style effect on leadership effectiveness particularly in pharmaceutical sector. This study will contribute by establishing the link between cultural intelligence, learning style and leadership effectiveness simultaneously. Also, this study will be able to use to design the training and development programs to enhance, cultural intelligence and to adopt appropriate learning style to improve leadership effectiveness in commercial enterprise sector, particularly in Malaysia.
Case Study
Management
Mohammad Safari; Leyla Ahmadian; Zahra Kazemi Saraskanrood
Abstract
This study builds upon previous research on the value propositions of electronic commerce for the consumer and proposes a research framework for investigating consumer's perceived value in the B2C model of electronic commerce. The proposed research model encompasses five main dimensions of consumers' ...
Read More
This study builds upon previous research on the value propositions of electronic commerce for the consumer and proposes a research framework for investigating consumer's perceived value in the B2C model of electronic commerce. The proposed research model encompasses five main dimensions of consumers' value proposition: Economic (3 components), Functional (7 components), Emotional (6 components), Social-Symbolic (5 components), and Technical (11 components). The paper also presents an application of the model to an empirical case study of consumers' perceived value of online shopping in Iran. Required data was collected via a survey from customers of digikala, the biggest e-commerce firm of Iran. Structural equation modeling and path analysis were used to test the proposed research model. Findings show that the five dimensions are positively related to consumers' value proposition and the proposed research model is fitted to explain the research purpose and hypotheses.
