scholarly journals Factors impacting on adoption of international education standards: an empirical study using factor analysis

2021 ◽  
Vol 5 (1) ◽  
pp. 25-44
Author(s):  
Adel BOULDJENIB
Keyword(s):  
International Education ◽  
Original Data ◽  
Economic Governance ◽  
Analysis Model ◽  
Accounting Profession ◽  
Education Standards ◽  
Factors Affecting ◽  
Econometric Approach ◽  
Political Economic ◽  
Ordinal Logistic Regression Model

The aim of this study is to determine the factors affecting International Education Standards (IESs) adoption, by using an econometric approach based on a sample of 64 Countries. To do that, data about legal, political, economic and cultural environment of each country was summarized using factorial analysis model. This model extracts four common factors from original data that’s likely to affect IESs adoption, those factors are legal, political and economic governance, opening of accounting profession to the outside world, initiative degree of the society, and accepting change and differences. The study concludes, using an ordinal logistic regression model (logit model), that legal, political and economic governance, opening of accounting profession to the outside world, initiative degree of the society has a significant effect on IESs adoption, while accepting change and differences have no effect.

scholarly journals THE APPLICATION OF INTERNATIONAL EDUCATION STANDARDS IN THE ACCOUNTING EDUCATION SYSTEM IN BOSNIA AND HERZEGOVINA

2020 ◽  
Vol 0 (14) ◽  
Author(s):  
Teodor M. Petrović ◽  
Radojko Lukić
Keyword(s):  
Higher Education ◽  
Professional Development ◽  
International Education ◽  
Bosnia And Herzegovina ◽  
Formal Education ◽  
Higher Education Institutions ◽  
Accounting Education ◽  
Accounting Profession ◽  
Education Standards ◽  
Study Programs

The accounting profession is facing high standards in the context of complex business transactions, internationalization of business, application of new information technologies and frequent changes in accounting regulations. In order to respond to many challenges, the accountants must go through quality education, a sound foundation of accounting knowledge, skills and continuous training. International Accounting Standards, International Financial Reporting Standards, and International Education Standards set the benchmarks for designing an initial accountant education program and a continuing learning and professional development program for the accounting profession. The aim of this paper is to investigate and analyze the necessary conditions for obtaining a certificate and license to perform accounting operations in Bosnia and Herzegovina. The analysis of the regulatory framework, the study programs of higher education institutions and the characteristics of the education process, which are related to the acquisition of knowledge and skills for future professional accountants, shows that there are differences in formal education, continuing professional education and training for accountants. The adopted education rules in Bosnia and Herzegovina have created the preconditions for the quality development of future accountants. A high level of expertise and competence is one of the basic conditions and prerequisites for quality accounting performance. The method of analysis and comparison of study programs discovered significant differences in the process of reducing the examinations for acquiring accounting professional titles at higher education institutions in Bosnia and Herzegovina. It was concluded that it is necessary to standardize the system of formal education for professional accountants by developing, adopting and implementing international standards of education by prescribing requirements for entry into professional accounting education programs, initial professional development and continuing professional development of future accountants.

scholarly journals Enhancing governance for environmental sustainability in sub-Saharan Africa

2020 ◽  
pp. 014459871990065 ◽  
Author(s):  
Simplice A Asongu ◽  
Nicholas M Odhiambo
Keyword(s):  
Environmental Sustainability ◽  
Generalized Method Of Moments ◽  
Political Stability ◽  
Sub Saharan Africa ◽  
Economic Governance ◽  
Institutional Governance ◽  
Government Effectiveness ◽  
Sub Saharan ◽  
Political Economic ◽  
Political Governance

This study assesses whether improving governance standards affects environmental quality in 44 countries in sub-Saharan Africa for the period 2000–2012. The empirical evidence is based on generalized method of moments. Bundled and unbundled governance dynamics are used, notably: (i) political governance (consisting of political stability and “voice and accountability”); (ii) economic governance (entailing government effectiveness and regulation quality), (iii) institutional governance (represented by the rule of law and corruption-control); and (iv) general governance (encompassing political, economic, and institutional governance dynamics). The following hypotheses are tested: (i) Hypothesis 1 ( improving political governance is negatively related to carbon dioxide (CO2) emissions); (ii) Hypothesis 2 ( increasing economic governance is negatively related to CO2 emissions); and (iii) Hypothesis 3 ( enhancing institutional governance is negatively related to CO2 emissions). Results of the tested hypotheses show that the validity of Hypothesis 3 cannot be determined based on the results; Hypothesis 2 is not valid, while Hypothesis 1 is partially not valid. The main policy implication is that governance standards need to be further improved in order for government quality to generate the expected unfavorable effects on CO2 emissions.

Entrenchment in status positions and the adoption of new norm-deviant organizational practices: Evidence from the Japanese banking industry, 1983–2005

2020 ◽  
pp. 017084062091095
Author(s):  
Jesper Edman ◽  
Alex Makarevich
Keyword(s):  
Banking Industry ◽  
Original Data ◽  
Organizational Practices ◽  
Organizational Status ◽  
Factors Affecting ◽  
Practice Adoption ◽  
Status Mobility ◽  
The Relationship ◽  
Organizational Age ◽  
Middle Status

We examine the effect of status entrenchment on the adoption of new norm-deviant organizational practices. Identifying organizational age and status mobility as factors affecting entrenchment, we extend the middle-status conformity theory by explicating how entrenchment moderates the relationship between status and adoption. Using original data from the Japanese loan syndication market, we show that young and new-in-status banks have a lower propensity to follow status-based adoption behavior than actors entrenched in the same status positions. We discuss implication of these results for the understanding of new practice adoption and organizational status effects.

Historical Dynamics

2018 ◽  
Author(s):  
Peter Turchin
Keyword(s):  
Religious Conversion ◽  
Synthetic Approach ◽  
Dynamical Processes ◽  
Factors Affecting ◽  
Historical Processes ◽  
Wide Range ◽  
Historical Dynamics ◽  
State Breakdown ◽  
Political Economic ◽  
High Degree

Many historical processes are dynamic. Populations grow and decline. Empires expand and collapse. Religions spread and wither. Natural scientists have made great strides in understanding dynamical processes in the physical and biological worlds using a synthetic approach that combines mathematical modeling with statistical analyses. Taking up the problem of territorial dynamics—why some polities at certain times expand and at other times contract—this book shows that a similar research program can advance our understanding of dynamical processes in history. The book develops hypotheses from a wide range of social, political, economic, and demographic factors: geopolitics, factors affecting collective solidarity, dynamics of ethnic assimilation/religious conversion, and the interaction between population dynamics and sociopolitical stability. It then translates these into a spectrum of mathematical models, investigates the dynamics predicted by the models, and contrasts model predictions with empirical patterns. The book's highly instructive empirical tests demonstrate that certain models predict empirical patterns with a very high degree of accuracy. For instance, one model accounts for the recurrent waves of state breakdown in medieval and early modern Europe. And historical data confirm that ethno-nationalist solidarity produces an aggressively expansive state under certain conditions (such as in locations where imperial frontiers coincide with religious divides). The strength of the book's results suggests that the synthetic approach advocated can significantly improve our understanding of historical dynamics.

Understanding the Crisis Symptoms of Representative Democracy: The New European Economic Governance and France's ‘Political Crisis’

2018 ◽  
Vol 18 (1) ◽  
pp. 119-131
Author(s):  
Julia Lux
Keyword(s):  
National Level ◽  
Representative Democracy ◽  
Political Crisis ◽  
Economic Governance ◽  
The European Union ◽  
Left Wing ◽  
Discursive Space ◽  
New Economic Governance ◽  
Political Economic ◽  
The Eu

This article will investigate the ‘political crisis’ in France (Amable, 2017) to highlight two aspects often set aside in public and academic discussions: 1) the technocratic, neoliberal character of the European Union (EU) that limits democratic debate about political economic issues and 2) the socio-economic context the parties operate in. Using this perspective, I add to the debate on the inherent theoretical/conceptual tension between representative democracy and populism (Taggart, 2002) by showing how the ‘new economic governance’ increases the democratic problems of the EU by limiting the discursive space. Representative liberal democracy has particularly marginalised anti-capitalism at EU and national level. My analysis shows that the EU's discursive strategies are aligned to those of governing parties and the employers’ association. Left-wing actors and the Front National (FN) oppose the EU's discourse not necessarily for reasons of sovereignty but for political reasons concerning the politico-economic trajectory of France.

scholarly journals Clustering analysis of the distribution characteristics of unobserved economic regions in China——Based on multi-indicator panel data

2021 ◽  
Vol 275 ◽  
pp. 01072
Author(s):  
Yang Fan
Keyword(s):  
Panel Data ◽  
Clustering Analysis ◽  
Principal Component ◽  
Entropy Method ◽  
Practical Significance ◽  
Economic Governance ◽  
Factors Affecting ◽  
Use Of Resources ◽  
Economic Regions ◽  
Component Feature

The existence of unobserved economy is one of the important factors affecting GDP calculation. This paper uses the provincial panel data from 2010 to 2019 in China, and adopts the method of principal component feature extraction to carry out cluster analysis on the multi-indicator panel data. This method preserves the dynamic characteristics of the panel data, calculates the comprehensive score of each eigenvalue, and gives weight to the eigenvalue by using the entropy method, so as to optimize the clustering results representing the eight indicators of the unobserved economy. Through the analysis, it is found that the regional development of China’s unobserved economy is obviously different, and each type has different influencing factors. This result has important practical significance for different regions in China to formulate differentiated unobserved economic governance policies. This also helps to make better use of resources and develop an energy-saving economy.

scholarly journals The effects of age and body weight on powerlifters: An analysis model of powerlifting performance based on machine learning

2019 ◽  
Vol 18 (3) ◽  
pp. 89-99
Author(s):  
Vinh Huy Chau ◽  
Anh Thu Vo ◽  
Ba Tuan Le
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Body Weight ◽  
Root Mean Square Error ◽  
Coefficient Of Determination ◽  
Mean Square ◽  
Analysis Model ◽  
Factors Affecting ◽  
Artificial Intelligence Algorithm ◽  
The Relationship

Abstract As a up and coming sport, powerlifting is gathering more and more attetion. Powerlifters vary in their strength levels and performances at different ages as well as differing in height and weight. Hence the questions arises on how to establish the relationship between age and weight. It is difficult to judge the performance of athletes by artificial expertise, as subjective factors affecting the performance of powerlifters often fail to achieve the desired results. In recent years, artificial intelligence has made groundbreaking strides. Therefore, using artificial intelligence to predict the performance of athletes is among one of many interesting topics in sports competitions. Based on the artificial intelligence algorithm, this research proposes an analysis model of powerlifters’ performance. The results show that the method proposed in this paper can predict the best performance of powerlifters. Coefficient of determination-R2=0.86 and root-mean-square error of prediction-RMSEP=20.98 demonstrate the effectiveness of our method.

scholarly journals Analysis of the Factors Affecting the Competitiveness of ASEAN-5 Countries

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Tarwo Kusnarno ◽  
Eddy Suratman
Keyword(s):  
Exchange Rates ◽  
Labor Productivity ◽  
Series Data ◽  
Analysis Model ◽  
Factors Affecting ◽  
Times Series ◽  
Insignificant Effect ◽  
Net Exports ◽  
The Times ◽  
Net Export

This study analyzes the factors that affect the competitiveness of ASEAN-5 countries in terms of Labor Productivity, Net Exports, Investment, Inflation and Exchange Rates in two periods, namely the ASEAN internal crisis and the global crisis using the times series data from 1997-2017, then analyzed with the regression analysis model. The results showed that the labor productivity of the 1997-2008 period had a positive and significant effect on the competitiveness of ASEAN-5, as well as the period of 2008-2019, labor productivity had a positive and significant effect on the competitiveness of ASEAN-5. The net export period of 1997-2008 had a negative and not significant effect on the competitiveness of ASEAN-5, as well as the period of 2008-2017, the net export had a negative and not significant effect on the competitiveness of ASEAN-5. The investment period of 1997-2008 has a negative and not significant effect on the competitiveness of ASEAN-5, while the period 2008-2017 has a positive and not significant effect on the competitiveness of ASEAN-5. Inflation in the 1997-2017 period had a negative and insignificant effect on the competitiveness of ASEAN-5, as well as the 2008-2017 inflation period had a negative and not significant effect on the competitiveness of ASEAN-5. Exchange rates for the period 1997-2008 have a negative and insignificant influence on the competitiveness of ASEAN-5, as well as the 2008-2017 period, which has a negative and insignificant effect on the competitiveness of ASEAN-5.

What makes users willing or hesitant to use Fintech?: the moderating effect of user type

2018 ◽  
Vol 118 (3) ◽  
pp. 541-569 ◽  
Author(s):  
Hyun-Sun Ryu
Keyword(s):  
Least Squares Method ◽  
Original Data ◽  
The Novel ◽  
Continuance Intention ◽  
Content Type ◽  
Factors Affecting ◽  
Proposed Model ◽  
Negative Effect ◽  
Partial Least Squares Method ◽  
Benefit And Risk

Purpose The purpose of this paper is to better understand why people are willing or hesitant to use Financial technology (Fintech) as well as to determine whether the effect of perceived benefits and risks of continuance intention differs depending on user types. Design/methodology/approach Original data were collected via a survey of 243 participants with Fintech usage experience. The partial least squares method was used to test the proposed model. Findings The results reveal that legal risk had the most negative effect on the Fintech continuance intention, while convenience had the strongest positive effect. Differences in specific benefit and risk impacts are found between early and late adopters. Originality/value This empirical study contributes to the novel understanding of the benefit and risk factors affecting the Fintech continuance intention.

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