IJRDO - Journal of Business Management (ISSN: 2455-6661) https://ijrdo.org/index.php/bm <p>The <strong>scopes</strong> of the journal include, but are not limited to, the following fields: Accounting, Advertising Management, Business &amp; Economics, Business Ethics, Business Intelligence, Business Law, Business Performance Management, Business Statistics, Change Management, Communications Management, Comparative Economic Systems,&nbsp; Corporate Finance and Governance,&nbsp; Development Planning and Policy, Organizational Communication, Business Fluctuations, and Cycles, Product Management, Production and Organizations, Production/Operations Management,Time Management, Total Quality Management, Travel/Transportation/Tourism, Welfare Economics<br><span style="font-size: 1.5em;"><strong> <span style="color: #fcbd0f; text-shadow: #666666 0px 0px 3px;">Current Impact Factor: 2.785</span></strong></span></p> <p>&nbsp;</p> IJRDO Journal en-US IJRDO - Journal of Business Management (ISSN: 2455-6661) 2455-6661 <p>Author(s) and co-author(s)&nbsp;jointly&nbsp;and severally represent and warrant that the Article is original with the author(s) and does not infringe any&nbsp;copyright or violate any other right of any third parties, and that the Article has not been published&nbsp;elsewhere.&nbsp;Author(s) agree to the terms that the <strong>IJRDO Journal</strong> will have the full right to remove the published article on any misconduct found in the published article.</p> Determinants of the Adoption of Computerized Accounting Information Systems and the Perceived Effect on Financial Performance – A Case of Palestinian Companies https://ijrdo.org/index.php/bm/article/view/2977 <p>The Research aimed at investigating the adoption of computerized accounting information systems and its effect on the financial performance of companies (by increasing revenues and rationalizing expenses). To achieve the research objectives, the researcher designed a questionnaire based on the objectives and hypotheses of the study. The study population included all listed companies in Palestine. A total of 500 questionnaires was distributed to the CEOs of the companies and &nbsp;495 were collected back and they were coded for the purposes of the analysis. The researcher used Analysis of Moment Structures (AMOS) and SPSS for data analysis and hypotheses testing. The findings of the study revealed that there is a significant relationship between the &nbsp;adoption of computerized accounting information systems (CAIS) and the perceived financial performance (PFP). Three independent variables - namely reliability of CAIS (RLB), efficiency of CAIS (EFC) and staff training (SFT) were also found to have significant impact on the perceived financial performance of the companies. The research concluded that management teams of all public listed companies in Palestine want to adopt the computerized accounting information systems to improve their financial performance. This survey result hopefully will enlighten management of Palestinian companies about the need to develop computerized accounting information systems to grow their financial performance. Future studies should focus on different variables and come up with new model.</p> Ayman H. M. Uzrail Barjoyai Bardai Copyright (c) 2019 IJRDO - Journal of Business Management (ISSN: 2455-6661) http://creativecommons.org/licenses/by-nc-nd/4.0 2019-06-28 2019-06-28 5 6 01 18 Beta of Viet Nam Stock Investment Industry Under Leverage Impact During and After The Global Crisis 2007-2011 https://ijrdo.org/index.php/bm/article/view/2963 <p style="margin: 0px 0px 0px 23.8px;"><em><span lang="EN-US" style="margin: 0px; color: black; font-size: 11pt;">This paper estimates the impacts of external financing on market risk for the listed firms in the Viet nam </span></em><em><span lang="EN-US" style="margin: 0px; font-size: 11pt;">non-banking stock investment</span></em><em><span lang="EN-US" style="margin: 0px; color: black; font-size: 11pt;"> industry, esp. after the financial crisis 2007-2009. </span></em></p> <p style="margin: 0px 0px 0px 23.8px;"><em><span lang="EN-US" style="margin: 0px; color: black; font-size: 11pt;">First, by using quantitative and analytical methods to estimate asset and equity beta of total 10 listed companies in Viet Nam </span></em><em><span lang="EN-US" style="margin: 0px; font-size: 11pt;">non-banking stock investment</span></em><em><span lang="EN-US" style="margin: 0px; color: black; font-size: 11pt;"> industry with a proper traditional model, we found out that the beta values, in general, for many institutions are acceptable.</span></em></p> <p style="margin: 0px 0px 0px 23.8px;"><em><span lang="EN-US" style="margin: 0px; color: black; font-size: 11pt;">Second, under 3 different scenarios of changing leverage (in 2011 financial reports, 30% up and 20% down), we recognized that the risk level, measured by equity and asset beta mean, decreases when leverage increases to 30% and vice versa.</span></em></p> <p style="margin: 0px 0px 0px 23.8px;"><em><span lang="EN-US" style="margin: 0px; color: black; font-size: 11pt;">Third, by changing leverage in 3 scenarios, we recognized the dispersion of risk level increases (measured by equity beta var) if the leverage increases up to 30%.</span></em></p> <p style="margin: 0px 0px 0px 23.8px;"><em><span lang="EN-US" style="margin: 0px; color: black; font-size: 11pt;">Finally, this paper provides some outcomes that could provide companies and government more evidence in establishing their policies in governance.</span></em></p> Dinh Tran Ngoc Huy Copyright (c) 2019 IJRDO - Journal of Business Management (ISSN: 2455-6661) http://creativecommons.org/licenses/by-nc-nd/4.0 2019-07-02 2019-07-02 5 6 19 32 ASSESSING THE DETERMINANTS OF INTERNAL AUDIT EFFICIENCY IN THE NIGERIAN PUBLIC SECTOR https://ijrdo.org/index.php/bm/article/view/3032 <p><em>The study assessed the internal audit efficiency of the public sector in Nigeria with a view of its major determinants. The data used were collected from primary sources of which two ministries were selected using a purposive sampling technique because they had almost the same structural and operational characteristics in their internal audit structures. &nbsp;Data gathered were proportionately stratified through random sampling technique, descriptive statistic and Z-test was used for data analysis. The results of the analysis shown </em>that (<strong><em>Z</em></strong>-test is greater than the critical value, Compute value &gt; critical value i.e. 13.546 &gt;1.98) internal audit efficiency has a significant effect on the performance of the Nigerian public sector. The results from the respondents to the determinants in the area of<em> the incidence of irregularities by the appropriate authorities, flaw of audit model and accounting system, inadequacy of the internal control system and known- implementations of routine audit report has contributed to the challenges of internal audit efficiency Based on the findings on these determinants, internal audit in Nigerian has contributed to the challenges of inefficiency of the internal audit performance in the public sector and the internal audit functions are conducted in conformance with the International Standards for the Professional Practices in &nbsp;Auditing.</em></p> Isaac Babatope TAIWO Copyright (c) 2019 IJRDO - Journal of Business Management (ISSN: 2455-6661) http://creativecommons.org/licenses/by-nc-nd/4.0 2019-07-09 2019-07-09 5 6 33 47