The Journal of Accounting and Management

The Intersection of Local Government Organizational Characteristics and Official Bonding Policy

Steve Modlin — Fri, 19 Sep 2025 00:00:00 +0000

The primary goal of risk management policy is the protection of government assets based on an evaluation of internal and external procedures and activities. The bonding of public officials with asset responsibilities is a policy component that provides an assurance of resource protection and public trust. This exploratory study examines the level of county bond issuance on selected appointed and elected government officials in North Carolina. Ordered logistic regression analyses tested official bonding amounts with government attributes. Initial findings indicate more standardized bonding practices for appointed officials while bonding practices for elected officials is more discretionary. Specified finance office staff and audit findings influenced bond amount increases for both appointed and elected officials with county characteristics also having an influence on elected official bonding increases. Implications of the study include the importance of internal control prevention through well-trained finance personnel.

The Role of Perceived Quality and Brand Attitude on The Relationship Between Perceived Ease of Use and Customer Preference: Research on Mobile Taxi Booking Sector

Sabina Musavi, Galandar Mammadli — Tue, 30 Sep 2025 00:00:00 +0000

This study examines the effect of perceived ease of use on brand attitude and perceived quality in mobile taxi booking application selection. A total of 206 survey data were collected from individuals living in Baku and analyzed using structural equation modeling. Applications like Uber, Bolt, Ekonom Taxi, and 189 Taxi—which are often used for taxi transportation in Baku—were listed as examples of mobile taxi booking apps within the inquiries. According to the findings, the effect of perceived ease of use by customers ordering from mobile taxi booking applications is significant and positively related to perceived quality. Moreover, the effect of ease of use on attitude towards the brand is also significant and positive. Respectively, the effect of perceived quality, ease of use and brand attitude on consumer preference has a significant and positive relationship. All hypotheses established in the research were accepted based on the results of the analysis tests. Although research has been done in the literature regarding the factors affecting the customers’ choice of taxi company, it has not been found much to examine the ease of use of the application and, accordingly, the brand quality and attitude. In this direction, this study includes findings on how mobile taxi booking companies can change and shape customers’ quality perceptions and attitudes.

Analysing The Effect of Investor Sentiment on the Co-Volatility of BRICS and the US Stock Markets

Ammaarah Goolam, Sune Ferreira-Schenk, Fabian Moodley, Kago Matlhaku — Mon, 06 Oct 2025 00:00:00 +0000

Investor sentiment has a significant impact on the volatility of stock markets, as sentiment-driven investors are seen as irrational traders. Irrational trading in stock markets leads to market mispricing, causing market volatility, as investors base their decisions on their own expectations. This study aims to analyse the effect of investor sentiment on the covolatility of the BRICS and US stock markets during the COVID-19 period. To examine the impact of investor sentiment on volatility in the stock markets, the generalized autoregressive conditional heteroscedasticity (GARCH) models were utilised, incorporate a global sentiment index using daily market returns. The results show that investor sentiment has a significant impact on the covolatility between the BRICS and US stock markets. As a result, behavioural finance can be used to explain volatility in the BRICS and US stock markets. Therefore, it is recommended that portfolio managers in the financial industry incorporate a sentiment factor into asset pricing models, as sentiment was found to have a significant influence on pricing.

Methods of Solving Macroeconomic Issues of the Economic Development in Azerbaijan - Global View

Hanifa Jafarli — Fri, 10 Oct 2025 00:00:00 +0000

The main aim of the research consists of macroeconomic issues, modelling and definition of the most optimized solutions, approaches of the national economic development in the conditions of global economic challenges. From this point of view, the theoretical methodological features of the national economic development and review and solution issues of these problems with acceleration of the national economic development were analyzed. In the article a greater emphasis was put on the issues of provision of the national economic growth rate, improvement and development of domestic income, export structure, improvement of the export potential, formation and launch of foreign markets for the competitive and export oriented national brands. The issues of maximum rational use of the national wealth and resources were reviewed by the analyses of economic development processes of the post-Soviet republic Azerbaijan. The paper also includes the economic development model features of Azerbaijan, the self-development potential, and the possibilities to increase the competitiveness under conditions of global economic challenges. Special emphasis placed on the problems of rational model choice and implementation mechanisms for the national economic development. Activity of the economic fields capable for value added creation of the issues of the dynamic development provision of the national economy and increase of its competitiveness were strongly marked as a discussion point and formed the possibility for scientific polemic. In the post oil period in Azerbaijan the problems of flexibility and durability of the sustainable national economic development were revealed in this paper. The block scheme of activity directions on solution of macroeconomic problems of the national economy was prepared and the forecasts on a group of main indicators of the national economy for 2030 were formed in the context of impact enhancement of the global economic processes by taking into account the development tendencies of Azerbaijan in the post oil period. There were given suggestions and advices prepared on the problems mentioned in the article. The article investigates scientific polemics associated with the methods of different authors on the mentioned issues and scientific practical thoughts. The research paper touches implementation of the mechanisms of macroeconomic problems solution of the national economic development.

The Application of Fair Value Accounting and Its Impact on Financial Sustainability Evaluation Case Study of Asiacell Telecommunications Company

Ahmed Taher — Mon, 06 Oct 2025 00:00:00 +0000

This research aims to determine the impact of applying fair value accounting on the assessment of the financial sustainability of local companies (Asiacell Telecommunications Company). The research is based on a main hypothesis that the application of fair value has an impact on the assessment of financial sustainability. To achieve the research objectives, the financial statements of the sample company were used. A set of financial ratios were used to determine the impact of applying fair value accounting on the assessment of the financial sustainability of the sample company. The research concluded that fair value accounting has an impact on Asicell’s financial sustainability. The impact is positive: Fair value accounting improves financial solvency, strengthens equity, and enhances the long-term sustainability picture. The impact is neutral. Regarding liquidity, there are no significant changes in short-term sustainability. Regarding profitability, the impact is slightly negative: the reported surplus/profit decreases slightly due to higher depreciation and fair value adjustments.

Analysis of Laissez-Faire Leadership Practice on Performance of Logistics Industry, Dubai, United Arab Emirates

Charles Kiilu Mbuvi, Evans Nyamboga Mandere, Peary Kilei — Wed, 22 Oct 2025 00:00:00 +0000

The modern business environment requires effective leadership practice. Laissez-faire leadership is a delegative practice, that grants employees’ autonomy with minimal supervision, assuming they are competent, self-driven specialists. This study examined the impact of laissez-faire leadership practice on Dubai’s logistics industry’s performance. Using a cross-sectional survey and descriptive research design, primary data was collected via structured questionnaires, while secondary data came from respective companies’ websites and reliable online sources. Data analysis involved descriptive and inferential statistics. Linear regression found a statistically significant relationship between laissez-faire leadership practice and performance of Dubai’s logistics industry. Key performance indicators included global logistics hub, world-class business infrastructure, and increased international sales. The study concluded that adopting laissez-faire leadership practice significantly enhanced organizational performance in Dubai’s logistics sector, reinforcing Dubai’s role as a global logistics leader.

Leveraging Green Financing for the Sustainability of the Mining Sector in Emerging Countries. A Meta-Analysis

Shadreck Nhorito, Kgobalale Nebbel Motubatse — Fri, 28 Nov 2025 00:00:00 +0000

Objective: The study aims to provide strategies on how the mining sector can leverage green financing for the sustainability of the mining environment. The objectives of the study are to establish the role of green financing in sustainability, analyse the challenges of adopting green finance accounting for sustainability, and develop strategies for successful green financing in the mining sector of emerging countries. The study is important in providing information on the effects of leveraging green financial accounting for sustainable development in mining sectors. It adds value to the mining industry by promoting green financing for the sustainability of mining environments and provide strategies to mitigate the impacts of climate change. Approach: The research approach involves a bibliometric analysis of literature related to the main theme and objectives of the study. Results: Results indicate that full utilisation of green financing can transform the mining environment into a better place to live and help reduce the effects of climate change. Implications: The implications of the study are to equip mining companies with knowledge of green financing and to minimise carbon footprints in the surrounding communities. Value: This study is valuable in providing green mining knowledge to support sustainability in mining companies within emerging economies.