Preparing well educated accounting students for future, involve teaching using high techniques, will benefit all public and private organizations. Accounting educators and practitioners are pressured by the industries, globalization and the professions to generate graduates with accountancy skills that meet the changing needs. In this survey, a questionnaire was conducted and distributed randomly to ascertain the views of accounting academics and practitioners on the contents of governmental accounting courses and the personal skills and competencies of recent graduates. The results show that practitioners placed an emphasis on traditional accounting techniques, while academics placed an emphasis on contemporary techniques. Both groups were in agreement on some skills and characteristics required of recent graduates. The main finding is the existence of a real gap between education and practice of governmental accounting. The implications of the results are that academics cannot ignore the teaching of traditional governmental accounting techniques and may need to increase the coverage of the issues involved in implementing contemporary governmental accounting techniques.

This paper presents an overview on recent studies on the role of gender in corporate governance. We study the recent works on the relationship between gender and firms’ financial performance as well as the relationship between gender and firms’ interest in global warming. According to our survey, it appears that firms with the presence of females had more concerns on green gas effects than other male oriented corporations did. Moreover, according to our survey, when a female member joins the board of directors, most investors consider this as a positive signal for profitability. In other words, it appears that the presence of female contributes to firm’s financial performance.

This study examines the role of gender on entrepreneurial marketing (EM) and Bangladeshi Small and Medium Enterprises (SMEs) performance relationship. A self-administered questionnaire was conducted. A total of 220 owners of SMEs in Bangladesh were selected randomly as respondents from the list of active SMEs in Dhaka and Narayanganj city. The data were analyzed by using SEM-AMOS package 25.0. This study finds that there was a significant and direct effect of entrepreneurial marketing on firm performance. In addition, there was a significant effect of gender as a moderating variable in this relationship. At the corporate level, this study provides insights for the SMEs in making decisions related to gender and firm performance. The implications of the above findings are discussed.

The novel funding sources turn out to be important for the Small and Medium Enterprises (SMEs) sector all over the world especially after 2007-2008 world financial crisis. Thus, to develop a new business idea and start-ups, SMEs need a sufficient amount of capital. However, after the financial crisis in 2008, SME sector faced the challenges of attracting new capital. Therefore, an innovative method of fundraising for SME was introduced as crowdfunding. Crowdfunding indicates financing a project or an idea via the internet owing the help from the many investors or donors of a society. Since there are limited works about the influence of Crowdfunding on Entrepreneur Self-efficacy (ESE), hence, to minimize the research gap and to achieve the objective of the study, we conduct a quantitative research among 190 entrepreneurs in Bangladesh using crowdfunding based on Social Cognitive theory. The data were analyzed using Structural Equation Modeling (SEM) in IBM-SPSS-Amos 25.0 and the stated hypotheses were tested. The study found a direct and positive effect of Crowdfunding on Entrepreneur’s Self-efficacy (β=0.924, P=.001). Overall, the result has landed support for crowdfunding, which indicates that it can influence on self-efficacy of entrepreneur. In order to determine the need of crowdfunding, we have explained and statistically demonstrated how crowdfunding can provide a supplementary channel where firms can gain finance and to create self-efficacy of entrepreneurs through exploiting the potential of internet.

Although several prior research projects have focused on the factors that impact on the adoption of information technology, there are limited empirical research works that simultaneously capture technology factors (UTAUT2) and customer specific factors (perceived technology security and intention to recommend) helping users adopt internet banking. Thus, the current study aims to develop an integrated technology adoption model with extended UTAUT model and perceived technology security to predict and explain user’s intention to adopt internet banking and intention to recommend internet banking in social networks. A quantitative approach based survey was conducted to collect the data from 398 internet banking users. For statistical analysis, structural equation model (SEM) approach was used. Convergence and divergence with earlier findings were found, confirming that performance expectancy, effort expectancy, social influence, hedonic motivation and perceived technology security had significant influence on user’s intention to adopt internet banking. Additionally, IPMA analysis show that among all constructs hedonic motivation and perceived technology security had the highest impact on user’s intention to adopt internet banking. For researcher, this study provides a basis for further refinement of technology adoption model while for practitioner improving security factor (perceived technology security) may turn users towards adoption of internet banking.

This study perused the impact of E-banking services on customer satisfaction of selected bank customers in bank branches located in Challenge, Dugbe, Agbeni, Gbagi, Ojoo, and Secretariat districts in Ibadan metropolis. The study employed a cross-sectional survey design and convenience sampling technique. One hundred (100) bank customers were surveyed through a self-report questionnaire. Four research questions and two hypotheses were tested using Pearson correlation analysis and, t-test for independence at p≤ 0.05. The results revealed high utilization of electronic banking products (ATM (98%), internet banking (85%), electronic transfer (97%). Constraints experienced include internet network failure, bank fraud and business loss due to failed e-transactions. Customers were satisfied with e-banking due to its cashless nature, cash accessibility, saves time from bank visitation and seamless transactions. The study exhibited that customers used and were glad with e-banking products. Customers’ segmentation and more investment in e-banking infrastructure were advised for promoting electronic banking services.

The general objective of this study is to examine the relationship among financial accountability, ethical issues and organizational citizenship behaviour, in a national economic system. The null hypothesis of the study examined the inverted trajectories of the variables. The work is situated within the context of Nigeria’s national economy, which typifies a fragile economic system. We have argued in the work that the fragility of the Nigerian national economic system (which is representative of similar economies among developing nations) is a function of its input-output processes. The study essentially finds that to reverse the trend of fragility in an economic system (a national economic system) in the context of developing economies, the issues of financial accountability, ethical questions and great organizational citizenship behaviour must in their combinatory format, be elevated to the status of a national imperative. We found in the work, that ethical regeneration is antecedent to institutional reform, in the schemata of mechanisms, for reversing the tendency of fragility, in troubled economic systems, classifiable as developing or underdeveloped.

The productivity of labor and wages are two important variables in the market. Identification of the relationship between the labor and the wages can help policymakers and employers make important decisions about workers' wages. This research uses the statistical data from 1974 to 2014 in Iran to explore the effect of the total labor productivity as well as the productivity of skilled and unskilled labor on the wage level. The results of the research in the long-run indicate that, for the case of skilled and unskilled labor productivity, skilled labor productivity maintained a negative effect on the wage level and the unskilled labor productivity had a positive effect on the wage level. In addition, the total labor productivity had a positive impact on the wage level; the results also indicate that the level of education had a positive impact on the wage level and the impact of government size on the level of wage was negative and statistically insignificant.

Accounting plays a very crucial role in the management and success or failure of most organizations. As a system, automated information system records and processes data of transaction and events into useful information for use in planning, controlling and operation of businesses. Kenya is a growing economy, and the global pressure has forced it to embrace E-Governance practices. As a result, ways to improve their operations have been placed. This study aimed at establishing the effect of implementing Automated Information Systems (AIS) on the County Government’s operations. The County operations were classified in terms of transparency and record keeping as well as supervision while the AIS was operationalized in terms of the Zizi System, the County Pro System and the Integrated Financial Management Information System (IFMIS). This study employed complete enumeration survey method to collect data from all the twelve sub-counties in Kiambu, Kenya. The respondents were the IT managers, Financial Officers, and the Revenue Officers. Multiple regression was used to test the effect of AIS on the Kenya County Governments’ operation. The findings of this study indicate that implementing the Automated Information Systems had a significant positive effect on the county government’s operations.

The Taguchi’s orthogonal array is based on a mathematical model of factorial designs. This paper investigates the effects of four parameters in Probability of Default (PD) using Black-Scholes model (BSM) for call option at one period by considering asset value V, firm’s debt X, expected growth r and the volatility σ. The main aim is to determine which parameters affect mostly on PD of a firm. The experiment is based on the orthogonal array L9 in which the four parameters are varied at three levels. Finally, the ANOM is used to describe the best combination and ANOVA is implemented to measure the contribution of the given independent variables.