The Journal of Accounting and Management

2011 - 2024

From Danubius University of Galati
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2020, issue 3(10)

Trainee Accountants’ Perceptions of the Current State of the Accountancy Profession in South Africa and their Responses Based on the EVLN Model pp. 7-22

Yogesh Brahmbhatt, Jane Ndlovu and Yaeesh Yasseen

The Impact of Debt Financing on Financial Performance: Evidence from Retail Firms Listed on the JSE pp. 23-33

Lenny Mamaro and Tsholofelo Legotlo

Human Capital Development and Faculty Members’ Contributions pp. 51-62

Ibrahim Olanrewaju Lawal, Vangeli Gamede and Sulaiman Olusegun Atiku

An Exploratory Review of Oil Price and Economic Growth in Five Oil-Importing Middle-Income Countries in SSA pp. 63-76

Motunrayo Akinsola and Nicholas Odhiambo

Reinvestigating Entrepreneurship Financing and Poverty Eradication in Nigeria: Any Difference from the Case of Small and Medium Scale Enterprises? pp. 77-87

Ogunleye Akin George, Aderibigbe Ebenizer Adefisayo, Lucas B. Ojo, Ishola James Aransiola and Aderemi Timothy Ayomitunde

The Influence of Government Fiscal Policy on Foreign Direct Investment in Nigerian Economy pp. 88-96

Samson Ogege and Tarila Boloupremo

Strategic Agility and Competitive Advantage of Oil and Gas Marketing Companies: The Moderating Effect of Information Technology Capability and Strategic Foresight pp. 97-113

M. A. Arokodare, G. O. Makinde and S. K. Fakunmoju

Financial Crisis and Stock Return Volatility of the JSE General Mining Index: GARCH Modelling Approach pp. 114-123

Rugiranka Tony Gaston, Adefemi A. Obalade and Paul-Francois Muzindutsi

The Underinvestment Problem and Corporate Derivative Use: Evidence from South African Listed Firms pp. 124-133

Edson Vengesai, Jivorn Reddy, Jhavendran Govender, Amanda Marrie Alison, Minenhle Nkontwane and Tanisha Govender

Risk Management as a Tool to Enhance the Sustainability of Fast Moving Consumer Goods SMEs in South Africa pp. 134-147

Oscar Chakabva, Robertson Tengeh and Jobo Dubihlela

Regional Accounting and Regional Development pp. 148-153

Romeo-Victor Ionescu

Effects of Working Capital Management on Profitability in Manufacturing Firms in Nigeria pp. 154-165

Olaniyan Niyi Oladipo, Olufemi Samuel Adegboyo and Dominic Olorunleke Olugbamiye

Credit Risk Management and Profitability of Selected Deposit Money Banks in Nigeria: Panel Data Approach pp. 166-179

Festus Oladipupo Olaoye and Samson Bamikole Fajuyagbe

2015, issue 3

Meaning And Interpretation of Unqualified Opinion of External Auditors: Perceptions of External Auditors and Users of Audited Financial Statements in Nigeria pp. 5-13

Obiamaka Nwobu

A Review of the Causes and Effects of Disparities in Global Financial Performances of Cooperative Societies pp. 15-26

Ikpefan OCHEI Ailemen, Stephen Ojeka, Edwin M. Agwu and Achugamonu B.U.

State Institution’s Competence in Exercising the Control Activity pp. 27-36

Mihaela Dumitru

Access to Finance of SMEs in CEE Countries and Supportive Measures pp. 37-48

Angela Roman and Valentina Rusu

Actualities in the Cadastral Identification and the Measurement of Real Estate Property pp. 49-59

Cristina Mihaela Onica, Camelia Madalina Orac, Stefania Ploscutanu and Simona Ana Drulea

Factors Affecting Current Account in the Balance of Payments of Selected Western Balkan Countries pp. 61-68

Teuta Ismaili-Muharremi

A Study of Integers Using Software Tools – II pp. 69-74

Catalin Angelo Ioan and Alin Cristian Ioan

The Role of Food Companies in Consumer Protection Through the Sustainable Reporting pp. 75-84

Ionel Jianu

Macroeconomic Effects of Fiscal Policy Changes in Nigeria pp. 85-94

Olorunfemi Alimi, Olumuyiwa Ganiyu Yinusa, Ishola Rufus Akintoye and Olalekan Bashir Aworinde

An essay on sustainable development moral pp. 95-96

Florian Nuta

2015, issue 2

Exploring the Difficulties in Internet Banking Usage: The Case of Selected Nigerian Banks pp. 5-14

Mustapha Bojuwon

The Complete Theory of Generalized CES Production Function pp. 15-37

Catalin Angelo Ioan and Gina Ioan

Logistical stock management methods - organizational performance evaluation means pp. 38-46

Gheorghe Chiru

Risky Time Driven Activity Based Costing in a Medical Center: A Development, Implementation and Simulation based Optimization Approach pp. 47-61

Morteza Bagherpour

Profiling Small and Medium Family Retailers in the Tshwane Area of Gauteng, South Africa pp. 62-75

Louise van Scheers

Management Accounting Practices in the Developing Economies: The Case of Nigeria Listed Companies pp. 76-85

Ezekiel Oluwagbemiga Oyerogba

This paper is a case study that investigates the activities of the Nigerian Tourism Development Corporation (NTDC) in relation to the environmental marketing strategies of hotels in the Nigerian hospitality industry. Specifically, it studies the relationship between resources and capabilities as drivers of the environmental marketing strategy of hotels. Building on the resources-base view, this study explains the drivers and outcomes of environmentally friendly marketing strategies in the Nigeria hotel services. It is a survey research design in which data that were collected from 152 hotels personnel reveals that possessing sufficient physical and financial resources is an instrument towards achieving effective green marketing strategies. Furthermore, the study confirms that there is a significant effect of environmental marketing strategy on the competitive advantage level in the hospitality industry pp. 86-95

B.E.A. Oghojafor and O.A. Ogunkoya

About the Non-Research Methodology pp. 96-99

Catalin Angelo Ioan

2015, issue 1

Coordinates of fiscal policy in times of crisis and their efficiency pp. 5-9

Gina Ioan

Selecting Strategic Industries: International Practice pp. 11-18

Ramona Popescu and Maria-Daniela Bondoc

A Study on the VAT Accounting Regime in Romania pp. 19-22

Florian Marcel Nuta, Ecaterina Necsulescu and Carmen Mihaela Cretu

A Study of Continued Fractions Using Software Tools – I pp. 23-27

Catalin Angelo Ioan and Alin Cristian Ioan

Internal Causes of Economic Difficulties for the Companies pp. 29-34

Dan Lupu

Essay - About rigor, research and teaching in Romanian economy pp. 35-41

Catalin Angelo Ioan

2014, issue 3

The more, the better: life satisfaction in the bitter welfare state pp. 7-13

Andrada Dumbraveanu

An analysis of the substitution effect and of revenue effect in the case of the consumer’s theory provided with an Allen utility function pp. 15-19

Catalin Angelo Ioan and Gina Ioan

Implications on the Profitability of Banking Activity in the Context of the Current Global Financial Crisis pp. 21-25

Bogdan Florin Filip

Growth in Time of Crisis: Lessons from Four European Countries pp. 27-30

Luca Polidoro

Financing of the firm under the impact of the financial crisis. Evidence from CEE countries pp. 31-35

Valentina Rusu

Financial Literacy – Conceptual Definition and Proposed Approach for a Measurement Instrument pp. 37-42

Adriana Zait and Patricea Elena Bertea

How could CSR lead to a better management? pp. 43-46

Elena Cerasela Spatariu and Maria Alina Caratas

How does assets-liabilities management affects the profitability of banks? pp. 47-50

Ioan Trenca and Mihail-Ioan Cociuba

The Effectiveness Of Material Flow Cost Accounting (Mfca) In Identifying Non-Product Output Costs And Its Impact On Environmental Performance In Paper Manufacturing Companies: A Case Study In Kwa-Zulu Natal pp. 51-69

Mishelle Doorasamy

2014, issue 2

The effect of working capital management on profitability: The case of Small Medium and Micro Enterprises in South Africa pp. 7-15

Samuel Tabot Enow and Pradeep Brijlal

Generalized Cobb-Douglas function for three inputs and linear elasticity pp. 17-22

Catalin Angelo Ioan and Gina Ioan

Anti-fraud strategies in multinationals pp. 23-28

Carmen Nistor and Monica Puiu

Dynamic Capabilities And Competitive Advantage: An Analysis Of The Nigerian Banking Sector pp. 29-36

Ogunkoya Olufemi A, Hassan Banjo. A and Shobayo Peter B.

Estimating SME’s risk of bankruptcy using stochastic methods: Romanian Development Regions pp. 37-43

Mariana Bãlan and Raluca Iorgulescu

IMPACT OF IFRS ON THE ACCOUNTING NUMBERS OF ROMANIAN LISTED BANKS pp. 45-49

Costel Istrate

The Forecast of Credit Risk of Romania pp. 51-60

Simona Andreea Dospinescu

About short-term costs and long-term costs pp. 61-68

Catalin Angelo Ioan and Alin Cristian Ioan

2014, issue 1

Corporate governance and capital structure: evidence from listed firms in Nigeria stock exchange pp. 5-14

Uwalomwa Uwuigbe

A survey of shareholders’ requirements for corporate social and environmental disclosures in Nigeria pp. 15-29

James Osabuohien Odia

Capital structure and the value of the firm: evidence from the Nigeria banking industry pp. 31-41

Adedoyin Isola Lawal

The value-relevance of accounting information in Nigeria: analysts’ perception in the IFRS regime pp. 43-60

Ahmad Bukola Uthman and Zayyad Abdul-BAKI

Customer satisfaction of mobile telecommunication networks in Ghana: service delivery perspective pp. 61-71

A.R. Abdul-Aziz, Bashiru I.I. Saeed and Ayogyam Alexander

redGoat© - a free web tool for manage European Grants Budget proposal, but not only pp. 73-78

Leonard Lepãdatu