https://jaaabr.com/index.php/jaaabr/issue/feed Journal of Accounting and Applied Business Research (ISSN: 2616-7751) 2018-04-23T14:14:07+00:00 Mohammed Salem editor@jaaabr.com Open Journal Systems <p style="text-align: justify;">Journal of Accounting and Applied Business Research (JAAABR) <strong>&nbsp;(ISSN: 2616-7751)&nbsp;</strong>publishes research in accounting, finance and management with a special emphasis given to the interaction between these areas of research in an international context and in either the private or public sectors. Aiming to bridge the knowledge gap between researchers and professionals who are conducting research, the journal covers issues arising in:</p> <ul> <li class="show">Accounting and e-business</li> <li class="show">Accounting education - needs and trends</li> <li class="show">Accounting information management</li> <li class="show">Accounting standards and reporting</li> <li class="show">Alternative reporting formats</li> <li class="show">Capital market efficiency</li> <li class="show">Corporate and behavioural governance</li> <li class="show">Forensic Accounting</li> <li class="show">Fraud - identification &amp; detection</li> <li class="show">Information systems</li> <li class="show">Innovation and technology in accounting</li> <li class="show">Integrated reporting</li> <li class="show">Non-financial performance measurement and reporting</li> <li class="show">Reporting for the future - climate change, sustainability</li> <li class="show">Reporting on the internet</li> <li class="show">Taxation policy and outcomes</li> <li class="show">Corporate governance</li> <li class="show">Other</li> </ul> <p style="text-align: justify;">Journal of Accounting and Applied Business Research (JAAABR) has been indexed by <a href="https://jgateplus.com/search/login/">Open J-Gate</a>, <a href="http://sciences.academickeys.com/jour_main.php">Academickeys</a>, <a href="http://journalseek.net/cgi-bin/journalseek/journalsearch.cgi?query=2519-9293&amp;field=title&amp;editorID=&amp;send=Search+Title%2FISSN+Only">Journalseek</a>, <a href="http://olddrji.lbp.world/Search.aspx?J=general%20letters%20&amp;S=0">Drji</a>, <a href="http://journalseeker.researchbib.com/?action=viewJournalseekerSearch">Researchbib</a>, <a href="http://www.citefactor.org/journal/index/17126/global-journal-of-economics-and-business-gjeb#.Wdt6OWiCwdV">Citefactor</a>, <a href="https://scholar.google.com/citations?user=FMNAqkwAAAAJ&amp;hl=en">Google Scholar</a>.</p> <p style="text-align: justify;">We kindly use this opportunity to welcome and invite you to submit your manuscript(s) for publication in the January 2018 Edition, (Volume 1, Number 1) and request that you disseminate these information to Fellow Colleagues, Scholars, and Researchers.</p> <p style="text-align: justify;"><u>Our peer-review is very fast, highly rigorous and it takes just three weeks</u>, and authors are carried along adequately in all the publication processes. Submission must be well researched, informed and demonstrate familiarity with the relevant literature, concept and theoretical perspective in the study. Following acceptance, a paper will be published in the issue of that month.</p> <p>Prospective authors should submit their manuscript(s) online via&nbsp;&nbsp;<a href="http://joaaabr.com/index.php/JOAAABR/about/submissions">http://jaaabr.com/index.php/JAAABR/about/submissions</a>&nbsp; <br>&nbsp;<br> <strong>Note: there is no submission or publication fee.</strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>&nbsp;<br>Best regards,</p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Editor of JAAABR.</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Al-Sham Post Publishing (APP)</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Gaza-Palestine</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Al-Naser Street, 401</strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong><a href="mailto:editor@joaaabr.com">editor@jaaabr.com</a></strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong><a href="http://www.joaaabr.com">www.jaaabr.com</a></strong></p> <p style="margin: 0cm; margin-bottom: .0001pt;"><strong>Tel: 00972-599486145</strong></p> https://jaaabr.com/index.php/jaaabr/article/view/2 Evolving of Selected Integrated Reporting Capitals among Listed Bahraini Banks 2018-04-23T14:02:10+00:00 Husain Alqallaf hussain.algallaf@gmail.com Bahaaeddin Alareeni bahaaedu@hotmail.com <p>The main aim of this study is to identify the level of implementation of Integrated Reporting (IR) in Bahraini banking sector by measuring disclosure level in the banks’ annual reports. To achieve this, a sample of banking sector was analyzed, thereby evaluated the degree of implementation of this new corporate financial reporting tool through a checklist followed by previous studies. The study considered a sample of 12 listed banks in Bahrain Bourse. Banks financial reports were examined for the two years 2014 and 2015. The results show that, there is an average implementation level of IR 65.54% and 67.79% for the years 2014 and 2015, respectively. The result shows a slight increase in the implementation of IR from 2014 to 2015. This implementation level among banks in Bahrain is considered relatively average (medium). BBK took the top rank with a disclosure percentage of 70.27 % and 75.68 % in both years with a relatively small statistical variance in disclosure has been found between rest of the banks. The study further found that intellectual capital is the most disclosed panel that varied from 64.8% and 72.2% in 2014 and 2015 respectively.</p> 2018-04-13T00:00:00+00:00 ##submission.copyrightStatement## https://jaaabr.com/index.php/jaaabr/article/view/3 The Association between Intellectual Capital and Performance of Bahraini Listed Firms 2018-04-23T14:09:40+00:00 Raqya Eid raqya.eid@gmail.com <p>This study aims to examine the association between the level of intellectual capital and performance of Bahraini listed firms. A checklist of 73 points was adopted to measure the level of intellectual capital disclosed by Bahraini listed firms. Moreover, multi regression model used in order to test the relationship between levels of intellectual capital and performance. The finding indicates that the level of intellectual capital disclosed by the Bahraini listed companies was 70%. Moreover, there is a weak relationship between the level of intellectual capital and the firms’ performance. The study recommend that Bahrain Bourse and Ministry of Industry and Commerce and National Corporate Governance Committee have to encourage companies to disclose information about intellectual capital. That is to minimize the asymmetry in information and to increase the awareness about the knowledge-based economy.</p> 2018-04-13T00:00:00+00:00 ##submission.copyrightStatement## https://jaaabr.com/index.php/jaaabr/article/view/4 The Impact of Governance on the Level of Disclosure and its Role in Attracting and Supporting Foreign Investment: Model of Qatar Stock Exchange 2018-04-23T14:08:05+00:00 Friha Linda youda36@yahoo.fr Rym Touamria rym240@yahoo.fr Kherouf Mounir somam23@yahoo.fr <p>Through this research paper, we have considered the necessity to shed the light on role of the finance market efficiency in attracting foreign investments. That is through providing different concepts related to the investment and its types, as well as the financial market efficiency, the effect of the governance on disclosure, and its role in attracting foreign investment, all that will be represented through the Qatar market. The&nbsp;results&nbsp;found that the&nbsp;governance&nbsp;level plays an important&nbsp;role&nbsp;in&nbsp;attracting&nbsp;foreign capital through&nbsp;activating&nbsp;the level&nbsp;of disclosure, which is the cornerstone of success&nbsp;for the&nbsp;financial market as well as support success&nbsp;of&nbsp;any investor. The results showed that Qatar market&nbsp;in spite of it is being recently established, it achieved interesting results in attracting investments despite the existence of many obstacles, which block its expansion in the way it is required.&nbsp;&nbsp; &nbsp;</p> 2018-04-13T00:00:00+00:00 ##submission.copyrightStatement## https://jaaabr.com/index.php/jaaabr/article/view/5 Assessing the Relationship between Rewards and Employees’ Motivation in Some Selected Non-Profit Organizations in Abuja, Nigeria 2018-04-23T14:14:07+00:00 Aigboje Joseph Ekhayemhe aigbojejoseph24@gmail.com Susan Oguzie susangodween@gmail.com <p style="text-align: justify;">This study examines the relationship between rewards and employee’s motivation in four selected non-profit organizations in Abuja, Nigeria. The employees of the four organizations (Action Aid Nigeria, African Development Foundation (ADF), African Youth Growth Foundation (AYGF) and Think Nigeria First Initiative) were taken as sample of the study. The objectives of this study were to find out the relationship between rewards and employees’ performance in the non-profit organizations in Abuja, Nigeria and also to ascertain the extent to which both intrinsic and extrinsic rewards impact on employees' performance. Self-designed questionnaire was used for data collection.180 questionnaires were distributed and 154 were returned, hence the response rate was 83.2%. The data was analyzed using the techniques of rank correlation coefficient and multiple regression analysis. All the findings were tested at 0.01 and 0.05 level of significance. The result concludes that there is a direct relationship between extrinsic rewards and employee’s motivation. However, intrinsic rewards found an insignificant impact on employee motivation.</p> 2018-04-13T00:00:00+00:00 ##submission.copyrightStatement## https://jaaabr.com/index.php/jaaabr/article/view/6 The Practice of Transformational Management and its Role in Achieving Institutional Excellence from the Point of View of Workers in the Directorates of Education in Hebron. 2018-04-23T14:06:07+00:00 Sameer Suleiman Aljamal sameeraljamal@yahoo.com <p style="text-align: justify;">The study aimed at understanding the practice of transformational management and its role in achieving institutional excellence from the point of view of workers in the directorates of education in Hebron governorate. The study sample consisted of (103) employees. The results indicated that the degree of the practice of transformational management was medium on the total score and in all its fields. It was also found that the highest areas of transformational management practice were thought provoking, then inspirational stimulation, then the ideal effect and finally the area of individual interest. The results showed that the official/head is interested in giving incentives to change. He motivates and encourages employees, takes care of individual differences, maintains communication and communication with them, addresses difficulties with courage, gives time to listen to ideas and stimulates thought. While it turns out that the official deals unsatisfactorily with the workers, does not raise the challenge and stability, does not trust everyone, does not carry out the process of delegation. The results showed that the degree of institutional excellence in the directorates of education in Hebron governorate was medium on the overall score and in all fields. The highest areas of institutional excellence were leadership excellence, excellence in service delivery, and finally human excellence. It has also been shown that the management of the institution continuously seeks to excel in providing service to the public. While it was found that the staff did not receive remuneration appropriate to their evaluation, and the Foundation did not provide opportunities to send distinguished employees.</p> 2018-04-13T00:00:00+00:00 ##submission.copyrightStatement##