African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4171

AJBM Articles

Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe

June 2018

There is underutilisation of electronic tax filing systems in tax agencies despite presence of electronic tax administration systems. The objective of this study was to find how this has influenced tax compliance. Data collection was mainly through a questionnaire. Analysis of data was done through SPSS Version 20 and Excel. The study concluded that electronic filing system actually influences tax compliance. The study...

Author(s): Sifile Obert, Kotsai Rodgers, Mabvure Joseph Tendai and Chavunduka Desderio  

Gender balance on boards and corporate sustainability for the 2030 Agenda

June 2018

The top management characteristics can have an impact on corporate strategic goals and actions. The board diversity, with particular reference to gender issue, can influence Corporate Social Responsibility (CSR) and company’s strategies toward a business model more oriented to sustainability. According to this this theoretical framework, two issues about women on boards and CSR are presented in this study: the...

Author(s): Francesca Gennari  

Key factors affecting deviant workplace behavior

May 2018

Deviant behaviors manifest in many organizations and all occupations. Deviant behaviors in the workplace may originate from organizational norms and proclivities for self-benefit. The organizational culture influences employees’ attitudes. Employees internalize the organizational culture, which transforms their personal attitudes and influences their positive and negative behaviors towards the organization. This...

Author(s): Shao-Ping Wang, Miao-Sheng Chen and Mou-Jian Li  

Determinants of risk disclosures in Kenyan listed companies

May 2018

The main objective of this study was to examine the relationship between risk disclosure and firm characteristics of companies quoted on the Nairobi Securities Market. The study involved all firms that were listed on the NSE between years 2010 and 2016, except the financial institutions. Annual reports were used to determine the variables. A regression analysis was conducted using the random effect model to determine...

Author(s): Muturi Wachira  

The joined-up strategic planning of cultural service provision: What are the routes of accountability?

May 2018

The debate on accountability in collaborative working for public service delivery is still opened. However, the literature shows research challenges in extending knowledge on critical issues on routes in which accountability are adopted in the Joined-Up Government. This is the reason why public management literature focused on case studies within joined-up services provision. Notwithstanding, an extended understanding...

Author(s): Michela Magliacani  

Financing challenges of smallholder farmers: A study on members of agricultural cooperatives in Southwest Oromia Region, Ethiopia

May 2018

Smallholder agriculture plays a great role in food self-sufficiency, employment creation and economic growth. However, studies conducted in Ethiopia indicated that access to finance and input/output marketing are two of the critical problems affecting the productivity of smallholder agriculture in the country in general and in Oromia regional state in particular. The main objective of this study is to investigate how...

Author(s): Deresse Mersha and Zerihun Ayenew  

Forecasting and preventing bankruptcy: A conceptual review

May 2018

The recent global financial crisis has caused the failure of many firms in several countries, renewing the interest of the literature towards forecasting models for default risk. Although these models have been developed since the 1960s, studies have been published in increased numbers during the last decades, proposing new approaches or comparing different existing models to understand which of them have the best...

Author(s): Marco Bisogno, Marialuisa Restaino and Alfonso Di Carlo  

The research of innovation efficiency of government’s fund and enterprises’ R&D investment in China

May 2018

In this paper, the panel data of China from 2003 to 2012 and stochastic frontier and threshold regression models were used to analyze the impact of government’s fund and enterprises’ research and development (R&D) investment on China’s innovation efficiency and the optimal intensity of different R&D investment and their interval analysis. This research indicates that in the process of...

Author(s): Xiaobing Liu, Manhong Liu and Rong Shi  

Effects of employees’ commitment on organizational performance at Arjo Didessa Sugar Factory

May 2018

Presently, no organization can perform at peak levels unless each employee is committed to the organizations objectives. Hence, it is important to understand the concept of commitment and its feasible outcome. The employees in sugar industry play decisive role in transferring the theory to practical in order to enhance development of industry.  The objective of this study was to determine the effects of employee...

Author(s): Dinku Gilo Tolera  

A study on the community online to offline (O2O) operation model in Nanjing

April 2018

This study aims to study the online to offline (O2O) operation pattern of Chinese E-commerce and its features; analyze the current development and existing problems of Chinese O2O operation pattern; and explore the domestic O2O development layout of communities in Nanjing. Both qualitative and quantitative analyses are applied in this work. For the quantitative analysis, questionnaire was distributed to some consumers...

Author(s): Jing Wei

Peer pressure and its influence on consumers in Taiwan

April 2018

The social influence in the form of peer pressure is prevalent in many countries across the globe. Peer pressure is the influence of a group on behaviors of individual members of that group such that the individuals tend to follow what everybody does. In the field of business, understanding consumer’s interest is of paramount importance and therefore understanding peer pressure can be a useful tool to persuade...

Author(s): Shu Chun Chang and Trong An Nguyen

Rigidity and performance threshold: How routinization process affects dynamic capabilities

April 2018

Dynamic capabilities view has been considered vital to the long-term survival and adaptation of organizations in dynamic environments. Although, rich literature has probed into how dynamic capabilities are able to address organizational inertia issues and facilitate change, there are still heated debates on questions on dynamic capabilities’ heterogeneity and performance. Current thinking was integrated in major...

Author(s): Qiguo Gong and Zhiyuan Shang

Is integrated reporting a new challenge for public sector entities?

April 2018

Integrated reporting (IR) is a new communication tool that is gaining increasing attention among scholars, practitioners, and standard setters in both the private and public sectors. Therefore, it is important to discuss the suitability of the framework proposed by the International Integrated Reporting Council (IIRC). This paper offers some reflections based on case studies of public entities that differ in terms of...

Author(s): Francesca Manes-Rossi

Effect of Chinese outward foreign direct investment on international trade of Africa

April 2018

This article aimed at analyzing the relationship between foreign direct investments from China and the international trade of African countries. International trade was found to be affected by the degree of openness of the economy, the level of exports and the level of imports. The findings were brought out by using a Vector Error Correction Model in a cylindrical panel of 52 African countries on a period going from...

Author(s): Wang Aihu and Adolphe Bertrand Chedjou

Sustainable entrepreneurship intention among university students in Uganda: A conceptual paper

March 2018

Entrepreneurship is significant in transformation towards a sustainable future. Sustainable entrepreneurship intention aims at establishing businesses that balance the triple bottom line of economic, social and environmental aspects. Such businesses minimize environment degradation, pollution, resource scarcity and social challenges while enabling entrepreneurs to maximize profits. In developing countries such as...

Author(s): Kasimu Sendawula, Peter Turyakira and Christopher Alioni  

Public owned enterprises in Italy: A hybrid nature for a hybrid regime of over -compliance

March 2018

The purpose of this paper is to describe the state of play regarding Italian Government strategy for preventing and combating corruption in Public Owned Enterprises (POEs). That is a special case since it implies the application of a hybrid regime of over compliance. On one hand, POEs must comply with Legislative Decree no. 231 of 2001 as private organization, on the other hand POEs must comply with Law No 190/2012 as...

Author(s): Pietro Previtali, Andrea Zatti and Danila Scarozza  

Two case studies to explore pros/cons and to assess applicability of Nexus maturity model

March 2018

Nexus maturity model, which is created as a structured gradual guideline for the companies wishing to adopt Nexus framework, is a new model, so the main purpose of this paper is to assess the model. Moreover, to explore pros and cons of the model to enlighten the researchers and implementers in the industry is aimed. Two case studies were conducted to collect data and to test three hypotheses. The second case study was...

Author(s): Purnur Firat and Esin Can

Social impact and evaluation: A rational management theory approach

March 2018

Organization and person have a theoretical and ontological link; being the first teleological extension of the latter, it is impossible to think of one without the other. In a similar way, the complex of economy itself cannot overlook the needs of the person and seek for the reach of maximization results with unhesitating self-interest. In this paper, it is argued that every organization is born to satisfy...

Author(s): Alessandro Migliavacca, Christian Rainero, Luigi Puddu and Giuseppe Modarelli  

The development of management skills for effective church management in pastoral preparation programs in Zimbabwe

March 2018

The paper focuses on the development of management skills for effective church management in pastoral preparation programs in Zimbabwe, and underscores the need for the use of secular principles and practices in church management. It identifies the management challenges faced by the pastors, explores the extent to which management skills are being developed in pastoral preparation programs, and looks into alternative...

Author(s): Florence Chatira and Judith Mwenje  

The role of service attributes in customer satisfaction: An analysis of classified hotels in Cameroon

February 2018

This study aims to evaluate the influence of service dimensions’ satisfaction on hotel guest’s overall satisfaction. Confronting the theory originally stated with the specificity of satisfaction in the hotel sector, we developed hypotheses linking each of the service dimensions with overall satisfaction declared by the consumer. The data collected with a questionnaire were analyzed through a series of...

Author(s): Nkene Ndeme Richard, Nkiendem Felix, Essomme Innocent and Fokeng Sylvie  

Does the market reward integrated report quality?

February 2018

Although some studies show the benefits of adopting integrated reporting (IR), its real value has not yet been sufficiently investigated. As integrated reporting development implies high costs for the company, the management has to evaluate the economic advantage of such investment. This study aims to establish whether a high quality IR influences firm market value. Specifically, we investigate whether shareholders take...

Author(s): Simona Cosma, Maria Gaia Soana and Andrea Venturelli  

Using decision-making trial and evaluation laboratory (DEMATEL) to explore the key success factors for green logistics manufacturers

February 2018

With the rapid development of global economic integration, many enterprises outsource their logistics to vendors to centrally develop their own core interests. Secondly, the emphasis on sustainability makes people pay more attention on a series of environmental problems arising in logistics. Green logistics enterprises not only improve their economic efficiency, but also enhance their competitiveness and optimize their...

Author(s): Shih-Hsiung Cheng, Shih Ming Ou and Su-Mei Lin  

Job embeddedness and employee performance in selected oil and gas companies in Bayelsa state of Nigeria

January 2018

Despite the relatively high pay employees receive in oil and gas companies in Bayelsa State, some seem not to be happy about the uncertainty in their work environment. This is possibly the reason why the employees in this industry do not look back when they get job offers outside the community. This problem prompted this study on the extent to which job embeddedness correlates with performance of employee in selected...

Author(s): Onyeizugbe Chinedu Uzochukwu, Orogbu Lilian Obiageli, Obuebite Robinson Jonathan, and Enaini Stella Olohi  

Business strategy and environmental practices: Evidence in the sugarcane energy sector in Brazil

January 2018

One of the main concerns of this study is to translate environmental practices into strategic actions. This paper aims to analyze how a representative segment of the Brazilian agribusiness, the Mato Grosso do Sul sugarcane industry, is dealing with environmental management at the strategic level. Three data sources were used, which are: semi-structured interviews, questionnaire, and a review of documents and reports....

Author(s): Mary Fernanda Sousa Melo, Renato Luiz Sproesser, Willerson Lucas Campos-Silva and Roberta Souza  

Determinant of financial performance of commercial banks in Ethiopia: Special emphasis on private commercial banks

January 2018

This study aims at examining the determinants of the financial performance of private commercial banks in Ethiopia. The study uses secondary data for eight private banks which are in the industry for more than ten years. These banks are chosen from sixteen private commercial banks which are currently functional in Ethiopia banking industry. The data for this study is obtained from annual reports of the banks, minutes...

Author(s): Elshaday Teshome Kenenisa Debela and Mohammed Sultan

Business development and sustainability of selected petrol stations in Anambra state of Nigeria

January 2018

The essence of most investments is quality return. Continuous quality returns are guaranteed by patronages enjoyed by the investment, this therefore sustains the business. Hardly has this been achieved by most patrol stations that litter the roads of Anambra state of Nigeria due to the location of such businesses. Pursuant to the aforementioned problem, the study seeks to ascertain the extent to which business...

Author(s): Onyeizugbe C. Uzochukwu, Orogbu O. Lilian, Onyilofor T. Uchenna and Ugbomhe O. Ugbomhe

Expected cost of financial distress in small and medium-sized enterprises (SMEs): A German-Italian comparison

January 2018

This study aims to identify a number of qualitative and quantitative elements that affect financial distress costs between Italian and German small and medium-sized enterprises (SMEs). We propose a model that interprets “expected costs” as the product between “expected financial distress likelihood” and “total amount of financial distress costs due to insolvency”. The model is...

Author(s): Andrea Quintiliani

Exploring the connection between relational capital and female entrepreneurs

December 2017

Among intangible assets of contemporary companies, relational capital (RC) is a relevant strategic asset as well as a dimension of intellectual capital. In this scenario, micro-enterprises are key drivers of economic growth, and woman entrepreneurs are key developers of these businesses. So, the purpose of this study is to carry out a literature review analyzing how RC contributes to the startup phase of women-owned...

Author(s): Paola Paoloni and Rosa Lombardi

Relationship between intangible assets and financial performance of listed telecommunication firms in China, based on empirical analysis

December 2017

This paper follows an empirical approach to test the relationship between degree of intangible assets and profitability. It is important for shareholders to understand which critical factors influence firms’ financial performance. All the data are based on 17 listed telecommunication firms’ financial statements in China from 2014 to 2016. This study gives empirical evidence that intangible assets’...

Author(s): Nijun Zhang

The odyssey of South African multinational corporations (MNCs) and their impact on the Southern African development community (SADC)

December 2017

It has been observed that the pressures of globalisation and the lure for increased profitability have continued to motivate South African multinational companies (MNCs) to invest across international borders, especially in the Southern African Development Community (SADC). Furthermore, the deliberate policy to integrate the region has necessitated most of the governments of the SADC to encourage their largest companies...

Author(s): Egu, E. Mathew and Aregbeshola, R. Adewale

The contribution of the African capital markets in the diversification of investment global portfolios

December 2017

This study aims to evaluate the contribution of the African capital markets in the diversification of investment global portfolios. The study used the methodology based on the application of optimization models like mean variance (MV), resample michaud (RM), semi variance (SV), mean absolute deviation (MAD), and filtered historical simulation (FHS). In-sample and out-of-sample approaches were used to analyze the data....

Author(s): Alexandrino Barreto

Business intelligence and change management: The case of an administrative service company operating in the context of the entrepreneurial associations

November 2017

This study aims to analyse the potential organizational impacts related to introduction and implementation of new managerial concepts methods and tools in Italian entrepreneurship associations using direct observation through daily presence as methodology in the structure. The results revealed that although the context of entrepreneurial associations assumes a certain degree of proactivity and dynamism in dealing with...

Author(s): Sara Propeti and Marco Giuliani

Ambidexterity between operation and innovation: A stochastic queuing model

November 2017

The notion of productivities dilemma indicates that organizations need to balance the tension between operation and innovation to ensure both short term performances and long term adaptability. Ambidexterity as a solution to productivity dilemma has lack analysis on micro-level ambidexterity. In this paper, a group process view and a stochastic queuing model were adopted to study the optimal time arrangement between...

Author(s): Zhiyuan Shang and Gongqi Guo

Why small and medium-sized firms tend to make recourse to external debt: An investigation into an Italian sample

November 2017

The purpose of this research is to identify the determinants impacting companies’ financial structure in SMEs belonging to different economic sectors. The research is due to the current situation which characterizes the banking system and the companies’ environment. Within this context, both companies and stakeholders need to identify the determinants impacting these companies’ financial structure in...

Author(s): Alberto Mazzoleni, Elisa Giacosa and Manzi Luca Maria

Financing the consumers and new dynamics in time of crisis: An analysis of a well-known furniture and multinational store in Bari, Italy

November 2017

In 2007, an international crisis began due to the dissemination of bad debts, which spilled over to 2008. The global economy is still facing its consequences. This crisis is serious and its consequences are particularly long and painful. In a research of 2011, the economist John Taylor named “the great deviation” as “the recent period when macro-economic policies are based more on interventionist, less...

Author(s): Pierluigi Passaro, Arianna Di Vittorio and Dario Schirone

The role of management accounting in family business succession

November 2017

Family business succession is considered inherent to family businesses and represents a critical process that is generally characterised by resistance to change. This study aims to investigate the role of management accounting systems (MASs) in family business succession, in order to understand how changes in MASs during the succession across different family generations can help the succession process itself,...

Author(s): Marco Bisogno and Giovanni Vaia

The influence of employee demographic factors on job satisfaction: A case study of Segen Construction Company, Eritrea

November 2017

The purpose of the study was to examine the relationship between demographic factors and job satisfaction at Segen Construction Company (SCC), Eritrea, using Minnesota Satisfaction Questionnaire (MSQ on a five-point Likert scale). The survey was conducted in June 2017, and covered 68 employees of SCC at the headquarters in Asmara. Regression analyses on the influence of demographic factors on job satisfaction revealed...

Author(s): Tadesse Beyene and Muriithi Gituma

An empirical study of consumers’ emotional reaction on brand collaboration

November 2017

The study aims to examine customers’ emotional reaction to brand collaboration, taking into consideration the possible combination of different brand equities using three experiments. Mobile phone is selected as the hypothetical product. Samsung is selected as the brand with the highest awareness in the mobile manufacture category whereas Burberry is selected as the brand with the highest awareness in the fashion...

Author(s): Jianrong Hou, Xiaofeng Zhao and Yingkui  Li

Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe

October 2017

This research investigates the influence of fair value accounting (FVA) on earnings quality (EQ) in European banking sector over the 2007 to 2016 period. As financial reporting system of banks is particularly exposed to FVA, we assume that FVA may produce significant effects on EQ for European banks. It can be expected that financial instruments’ prices are not available in illiquid markets, so Fair Values are...

Author(s): Mauro Paoloni, Guido Paolucci and Elisa Menicucci

Inclusion of small-scale energy users in liberalized energy markets

October 2017

Climate change dramatically impacts the structure of energy business by adding renewables. In traditional energy networks, the balance between the demand for- and the offer of- power is managed by increasing the amount of commodity or by shedding loads. Customer-centered grid brings new paradigm about changing the economic behavior of small- and medium- scaled energy users instead of varying the amounts of commodity...

Author(s): Mikhail Simonov, Simona Alfiero, Alfredo Esposito and Luisa Tibiletti

Story beneath story: Do magazine articles reveal forthcoming returns on stock market?

October 2017

The study attempts to investigate the relation between news articles and stock returns, focusing on immediate impact of Pak and Gulf Economist articles. It endeavors to figure out whether such quantification of news articles has a relation with Karachi Stock Exchange (KSE)-100 index. Sample comprised of 511 words picked manually for analysis from 760 weekly issues of Pak and Gulf Economist. Correlation and regression...

Author(s): Aamir Sarwar and Qurat-ul-ain Mazhar

Strategies for achieving sustainable economy in Nigeria taking into consideration the acceptable stakeholders

October 2017

The downward trend in the Nigerian economy has become a source of worry to both the leaders and the led, making it difficult for the managers of businesses to make the decision for sustainable businesses. This work looks at the explosion of the Nigerian population from the year 2005 to date, the modern state of the Nigerian economy and the failed strategies tried in the past, with a look at the acceptable stakeholders,...

Author(s): Ogbo, A. I., Eneh, Nnajiofor C. J., Agbaeze E. K., Chukwu, B. I. and Isijola, D. O.

Marketing activities as critical success factors: The case of seed producer cooperatives in Ethiopia

October 2017

The purpose of this study is to identify the specific marketing activities that contribute most to the performance improvement of seed producer cooperatives (SPCs) in Ethiopia. Both quantitative and qualitative procedures were adopted to extract information from knowledgeable and experienced experts using structured questionnaires. Results indicate that clear differences exist between Ethiopian SPCs in their intensity...

Author(s): Dawit Tsegaye Sisay, Frans, J.H.M. Verhees and Hans, C.M. van Trijp

Evaluation of innovation ability of high-tech enterprises based on catastrophe progression method

October 2017

Previous researches have utilized analytic hierarchy process, factor analysis and other methods in investigating innovation ability; however, these have been found to have a common problem that is either too subjective or involves a complex calculation procedure. Application of catastrophe progression method in this paper on innovation ability evaluation of high-tech enterprises helps to avoid these problems. The...

Author(s): Yong Zhang, Rongrong Bao and Baolong Yu

Retention strategies used for doctors and nurses in Lesotho: An implementation framework

September 2017

This study reviews the retention strategies used for Lesotho’s doctors and nurses, and it presents an implementation framework that supports and promotes staff retention.  Based on the increasing necessity to retain doctors and nurses, the implementation framework is an essential element of retention strategy. A qualitative and quantitative research design method for collecting data was adopted in the form of...

Author(s): Makahlolo Juliah Makong and Darlington Peter Onojaefe

Small and medium-sized enterprises (SMEs) engagement in corporate social responsibility (CSR) in developing countries: Literature review

September 2017

Although corporate social responsibility (CSR) has globally been recognized by both large and small businesses, little literature is currently available regarding the motivation and barriers for small and medium enterprises (SMEs) engagement in CSR practices. Until recently, the involvement of SMEs in social activities has received little attention by both scholars and practitioners. Therefore, this study is aimed at...

Author(s): Peter K. Turyakira

An assessment of nexus between infrastructural development and Nigerian economic growth

September 2017

This study investigates the nexus between infrastructural development and Nigerian economic growth using data from 1981 to 2014. The data was tested for stationarity followed by co-integration, and Vector Error Correction Model (VECM) was employed for the analysis. From the results, there is long run relationship between infrastructure development and Nigerian economic growth. VECM have the expected negative sign, and...

Author(s): Peter Siyan and Adewale E. Adegoriola

The increasing role of contract research organizations in the evolution of the biopharmaceutical industry

September 2017

The role played by contract research organizations (CROs) in the last decades has been almost completely neglected by the economic and managerial literature, which at most presents an outdated and misleading portrait, of firms performing routine clinical tasks. This study aims at filling this knowledge gap, by describing the evolution of the CRO segment of the biopharma industry in the last two decades, discussing the...

Author(s): Margherita Balconi and Valeria Lorenzi

Popular financial reporting: Results, expense and welfare markers

September 2017

The National and international accounting principles converged with the aim to provide information about consolidated groups, be it accessible, comprehensible and transparent. A public company group certainly varied in the support of Popular Financial Reporting, an instrument of consolidated economic property and  financial cost reporting. It completes financial, economic, patrimonial, quantitative and qualitative...

Author(s): Paolo Pietro Biancone, Silvana Secinaro and Valerio Brescia

Organisational culture as a driver of outsourcing choices: A conceptual model

September 2017

It is generally known that organisational culture plays an important  role in conditioning both behaviour and entrepreneurial choices, which can occur either consciously  or unconsciously as well as differently based on specific entrepreneurial situations. This paper investigated the impact of organisational culture on outsourcing choices and provided a conceptual model on how this conditioning occurs. Through...

Author(s): Paolo Popoli

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