Magazine et Edition

Volume 67 (2022): Edition 3 (December 2022)

Volume 67 (2022): Edition 2 (August 2022)

Volume 67 (2022): Edition 1 (April 2022)

Volume 66 (2021): Edition 3 (December 2021)

Volume 66 (2021): Edition 2 (August 2021)

Volume 66 (2021): Edition 1 (April 2021)

Volume 65 (2020): Edition 3 (December 2020)

Volume 65 (2020): Edition 2 (August 2020)

Volume 65 (2020): Edition 1 (April 2020)

Volume 64 (2019): Edition 3 (December 2019)

Volume 64 (2019): Edition 2 (August 2019)

Volume 64 (2019): Edition 1 (April 2019)

Volume 63 (2018): Edition 3 (December 2018)

Volume 63 (2018): Edition 2 (August 2018)

Volume 63 (2018): Edition 1 (April 2018)

Volume 62 (2017): Edition 3 (December 2017)

Volume 62 (2017): Edition 2 (August 2017)

Volume 62 (2017): Edition 1 (April 2017)

Volume 61 (2016): Edition 3 (December 2016)

Détails du magazine
Format
Magazine
eISSN
2065-9644
Première publication
06 Mar 2016
Période de publication
3 fois par an
Langues
Anglais

Chercher

Volume 66 (2021): Edition 1 (April 2021)

Détails du magazine
Format
Magazine
eISSN
2065-9644
Première publication
06 Mar 2016
Période de publication
3 fois par an
Langues
Anglais

Chercher

5 Articles
Accès libre

Why Commit When the Future is Bright? The Interactive Effects of Future Time Perspecitve and Organizational Cynicism

Publié en ligne: 12 May 2021
Pages: 1 - 12

Résumé

Abstract

An employee’s organizational commitment is essential to a firm’s success and performance. Past research reports mixed relationships between future time perspective and commitment. Recently, research has supported several moderating variables for this relationship. The current study tested organizational cynicism as a potential moderator. The sample consisted of 301 university alumni working in a variety of industries. The cross-sectional data supports an interaction between future time perspective and organizational cynicism on an individual’s affective and continuance commitment level. Data failed to support an interaction effect on the employee’s normative commitment.

Mots clés

  • Future Time Perspective
  • Organizational Cynicism
  • Organizational Commitment

JEL Classification

  • M12
  • M54
  • Z13
Accès libre

Banking with a Chatbot – A Study on Technology Acceptance

Publié en ligne: 12 May 2021
Pages: 13 - 35

Résumé

Abstract

The implementation of chatbot technology is evolving rapidly in the banking industry, yet customer acceptance is behind. The aim of the present paper is to identify the factors that influence consumers’ intention to use chatbot technology applied in the banking industry. The measurement development and hypotheses were based on the technology acceptance model extended with compatibility, customers’ perceived privacy risk and awareness of the service. The sample contains 287 respondents, out of whom 24% have previously used a banking chatbot. The measure items were validated by a measurement model and hypotheses were tested using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings highlight the importance of perceived compatibility and perceived usefulness in the adoption of banking chatbot technology. Awareness of the service has an effect on perceived ease of use, perceived privacy risk, and it indirectly affects usage intention of banking chatbots through perceived usefulness. Also, perceived ease of use influences perceived usefulness, and perceived compatibility has an effect on both perceived ease of use and perceived usefulness. Perceived ease of use and perceived privacy risk show no effect on usage intention.

Mots clés

  • Technology acceptance model
  • Artificial Intelligence
  • Chatbot
  • Self-service
  • Banking
  • Partial Least Squares-Structural Equation Modeling (PLS-SEM)

JEL Classification

  • M31
  • O33
Accès libre

Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy

Publié en ligne: 12 May 2021
Pages: 36 - 60

Résumé

Abstract

Risks related to fair value (FV) estimates and their impact on the audit process represent a crucial topic in accounting and audit literature. Therefore, this paper focuses on one of the influential factors of FV estimation and related risks in audit missions, i.e. the valuation process performed (provider and measurement). In doing so, it addressees a less analysed FV level of estimation – level 3 according to IFRS 13, ’the models’, for the case of tangible assets. An experiment is conducted on a group of auditors, members of the Romanian audit professional body. The results reveal that, if the internal control quality is high, auditors differentiate between FV providers in the case of: FV measurement, i.e. income valuation approach versus cost approach, which implies additional effort for verification and risk of misstatement, when the estimation is provided by a third party instead of management. These findings could be related to the volatility of the investigated economic context and the respondents’ level of knowledge and expertise. We infer that respondents have a moderate understanding of valuation logic and methodology while excessively relying on their own valuator.

Mots clés

  • fair value audit
  • fair value complexity
  • estimation risks
  • fair value provider
  • tangible asset

JEL Classification

  • M41
  • M42
  • R32
  • G12
Accès libre

The Regional Structure of Higher Education and the Role of Distance Learning

Publié en ligne: 12 May 2021
Pages: 61 - 74

Résumé

Abstract

In the time of the COVID-19 pandemic the importance of distance learning is being enhanced, while formal, full-time, face-to-face university education is being converted to distance learning. The study explores the role of the Universities in distance learning market and reveals the factors that influence the students’ university choice. The regional embeddedness of higher education in the Western Transdanubian region is analysed, highlighting the catchment areas of the region’s universities. The educational commuting of distance learning students to the region increases purchasing power, has a positive impact on the rental market, the labour market and can boost future settlement. Commuting, university selection and training selection behaviours of correspondence and distance training of students is examined using questionnaires. The aim is to establish whether the university selection of correspondence training students is influenced by distance and by the characteristics of the student‘s place of residence. The findings show that distance is one of the main factors during the university-selection process in the case of any kind of distance learning.

Mots clés

  • lifelong learning
  • distance learning
  • regional development
  • tertiary education

JEL Classification

  • I21
  • I23
  • O18
  • R23
Accès libre

Modelling Total Factor Productivity in a Developing Economy

Publié en ligne: 12 May 2021
Pages: 75 - 96

Résumé

Abstract

Total factor productivity is an important driver of economic growth. It is therefore important to understand its determinants. This will help to enhance it and accelerate economic growth. The objective of this paper is therefore to investigate drivers of total factor productivity in Angola. The investigation covers the period 1995 – 2018. It is conducted for selected sectors of the economy. The results show that foreign direct investment has a positive effect on total factor productivity in all sectors. Increase in openness of the economy and depreciation the exchange rate have a positive effect on total factor productivity in the manufacturing sector. However, an increase in these two variables is associated with a decrease in total factor productivity of the primary and service sectors. The results indicate that a rise in inflation is associated with a decrease in total factor productivity in the manufacturing and service sectors. However, an increase in inflation is positively associated with an increase in total factor productivity in the primary sector. Increase in official development assistance impact negatively on total factor productivity in the primary and service sectors. This variable has a positive effect on total factor productivity of the manufacturing sector. The implication of these results is that Angola should pursue policies that attract foreign direct investment in order to ensure sustainable total factor productivity growth. The impact of other drivers such as openness of the economy, inflation, official development assistance and exchange rate depends on sectors. This implies that it is important for Angola to implement policies, which are specific to sectors. This will help to enhance the growth of total factor productivity.

Mots clés

  • Angola
  • total factor productivity
  • ARDL
  • cointegration
  • growth accounting

JEL Classification

  • O40
  • O47
  • O49
  • O55
5 Articles
Accès libre

Why Commit When the Future is Bright? The Interactive Effects of Future Time Perspecitve and Organizational Cynicism

Publié en ligne: 12 May 2021
Pages: 1 - 12

Résumé

Abstract

An employee’s organizational commitment is essential to a firm’s success and performance. Past research reports mixed relationships between future time perspective and commitment. Recently, research has supported several moderating variables for this relationship. The current study tested organizational cynicism as a potential moderator. The sample consisted of 301 university alumni working in a variety of industries. The cross-sectional data supports an interaction between future time perspective and organizational cynicism on an individual’s affective and continuance commitment level. Data failed to support an interaction effect on the employee’s normative commitment.

Mots clés

  • Future Time Perspective
  • Organizational Cynicism
  • Organizational Commitment

JEL Classification

  • M12
  • M54
  • Z13
Accès libre

Banking with a Chatbot – A Study on Technology Acceptance

Publié en ligne: 12 May 2021
Pages: 13 - 35

Résumé

Abstract

The implementation of chatbot technology is evolving rapidly in the banking industry, yet customer acceptance is behind. The aim of the present paper is to identify the factors that influence consumers’ intention to use chatbot technology applied in the banking industry. The measurement development and hypotheses were based on the technology acceptance model extended with compatibility, customers’ perceived privacy risk and awareness of the service. The sample contains 287 respondents, out of whom 24% have previously used a banking chatbot. The measure items were validated by a measurement model and hypotheses were tested using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings highlight the importance of perceived compatibility and perceived usefulness in the adoption of banking chatbot technology. Awareness of the service has an effect on perceived ease of use, perceived privacy risk, and it indirectly affects usage intention of banking chatbots through perceived usefulness. Also, perceived ease of use influences perceived usefulness, and perceived compatibility has an effect on both perceived ease of use and perceived usefulness. Perceived ease of use and perceived privacy risk show no effect on usage intention.

Mots clés

  • Technology acceptance model
  • Artificial Intelligence
  • Chatbot
  • Self-service
  • Banking
  • Partial Least Squares-Structural Equation Modeling (PLS-SEM)

JEL Classification

  • M31
  • O33
Accès libre

Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy

Publié en ligne: 12 May 2021
Pages: 36 - 60

Résumé

Abstract

Risks related to fair value (FV) estimates and their impact on the audit process represent a crucial topic in accounting and audit literature. Therefore, this paper focuses on one of the influential factors of FV estimation and related risks in audit missions, i.e. the valuation process performed (provider and measurement). In doing so, it addressees a less analysed FV level of estimation – level 3 according to IFRS 13, ’the models’, for the case of tangible assets. An experiment is conducted on a group of auditors, members of the Romanian audit professional body. The results reveal that, if the internal control quality is high, auditors differentiate between FV providers in the case of: FV measurement, i.e. income valuation approach versus cost approach, which implies additional effort for verification and risk of misstatement, when the estimation is provided by a third party instead of management. These findings could be related to the volatility of the investigated economic context and the respondents’ level of knowledge and expertise. We infer that respondents have a moderate understanding of valuation logic and methodology while excessively relying on their own valuator.

Mots clés

  • fair value audit
  • fair value complexity
  • estimation risks
  • fair value provider
  • tangible asset

JEL Classification

  • M41
  • M42
  • R32
  • G12
Accès libre

The Regional Structure of Higher Education and the Role of Distance Learning

Publié en ligne: 12 May 2021
Pages: 61 - 74

Résumé

Abstract

In the time of the COVID-19 pandemic the importance of distance learning is being enhanced, while formal, full-time, face-to-face university education is being converted to distance learning. The study explores the role of the Universities in distance learning market and reveals the factors that influence the students’ university choice. The regional embeddedness of higher education in the Western Transdanubian region is analysed, highlighting the catchment areas of the region’s universities. The educational commuting of distance learning students to the region increases purchasing power, has a positive impact on the rental market, the labour market and can boost future settlement. Commuting, university selection and training selection behaviours of correspondence and distance training of students is examined using questionnaires. The aim is to establish whether the university selection of correspondence training students is influenced by distance and by the characteristics of the student‘s place of residence. The findings show that distance is one of the main factors during the university-selection process in the case of any kind of distance learning.

Mots clés

  • lifelong learning
  • distance learning
  • regional development
  • tertiary education

JEL Classification

  • I21
  • I23
  • O18
  • R23
Accès libre

Modelling Total Factor Productivity in a Developing Economy

Publié en ligne: 12 May 2021
Pages: 75 - 96

Résumé

Abstract

Total factor productivity is an important driver of economic growth. It is therefore important to understand its determinants. This will help to enhance it and accelerate economic growth. The objective of this paper is therefore to investigate drivers of total factor productivity in Angola. The investigation covers the period 1995 – 2018. It is conducted for selected sectors of the economy. The results show that foreign direct investment has a positive effect on total factor productivity in all sectors. Increase in openness of the economy and depreciation the exchange rate have a positive effect on total factor productivity in the manufacturing sector. However, an increase in these two variables is associated with a decrease in total factor productivity of the primary and service sectors. The results indicate that a rise in inflation is associated with a decrease in total factor productivity in the manufacturing and service sectors. However, an increase in inflation is positively associated with an increase in total factor productivity in the primary sector. Increase in official development assistance impact negatively on total factor productivity in the primary and service sectors. This variable has a positive effect on total factor productivity of the manufacturing sector. The implication of these results is that Angola should pursue policies that attract foreign direct investment in order to ensure sustainable total factor productivity growth. The impact of other drivers such as openness of the economy, inflation, official development assistance and exchange rate depends on sectors. This implies that it is important for Angola to implement policies, which are specific to sectors. This will help to enhance the growth of total factor productivity.

Mots clés

  • Angola
  • total factor productivity
  • ARDL
  • cointegration
  • growth accounting

JEL Classification

  • O40
  • O47
  • O49
  • O55

Planifiez votre conférence à distance avec Sciendo