Template-Type: ReDIF-Article 1.0 Author-Name: Fereshteh Lotfi Author-Name: Farid Ahmadi Author-Name: Mahsa Esmailirad Title: Developing an Ethical Scale to Measure Instagram Use Motivation Among College Students: Investigating Demographic Factors Abstract: This study aimed to measure Instagram use motivations and explore potential differences based on gender, age, marital status, and academic background among Iranian college students. A scale was developed with 6 dimensions and 27 items, and its reliability and validity were confirmed. Statistical methods including t-tests, one-way analysis, and Friedman test were used to analyze the data. Results showed high reliability and significant differences in motivation levels and dimensions across demographic groups. Females exhibited higher motivation levels than males, and individuals above 30 years showed higher motivation. Married individuals demonstrated higher motivation levels than singles. The most prevalent motivation for using Instagram was passing time, while self-expression was the least common motivation. The scale was deemed suitable for measuring motivation levels for using Instagram among Iranian college students. The study's findings highlighted distinct patterns of motivation based on gender, age, marital status, and academic background, providing valuable insights into Instagram use. By identifying and analyzing significant motivational differences across diverse demographic factors, this study not only enriches the understanding of social media usage in a unique cultural setting but also provides a foundation for future research on social media behavior in similar contexts. Keywords: Instagram,Motivation,pass time,Social Interaction,Social networking apps Journal: International Journal of Management, Accounting and Economics Pages: 1622-1639 Volume: 11 Issue: 12 Year: 2024 DOI: 10.5281/zenodo.14355862 File-URL: https://www.ijmae.com/article_210436_65e5789246513976c3275540a3685121.pdf File-Format: application/pdf Handle: RePEc:air:journl:v:11:y:2024:i:12:p:1622 Template-Type: ReDIF-Article 1.0 Author-Name: Jathurika Gowthaman Title: Financial Institutions’ Development and Economic Growth: Evidence from Sri Lanka by Employing ARDL Model Abstract: This research aims to analyse the influence of financial institutions' development on the economic growth of Sri Lanka in both the short and long term, to shed light on the significance of financial institutions in stimulating the economic performance of the country. Data for the study is collected solely from Sri Lanka, utilising annual data from 1963 to 2021. Broad Money, Financial system deposits, Domestic credit to the private sector, and Claims in the Private Sector are used to measure financial depth and financial efficiency which are the indicators of financial institutions’ development. Statistical tools such as Unit Root Tests and Co-Integration Tests are employed using the E-Views version six software package. Findings indicate significant positive short-run and long-run impacts of financial institutions' development on economic growth. Although some variables exhibit insignificant results, Broad Money and Claims in the Private Sector emerge as the most influential factors affecting the economic growth of Sri Lanka. The hypothesis adopted in the study can be accepted that there is a supply-leading hypothesis that exists in terms of financial institutions’ development and economic growth in Sri Lanka. The Central Bank of Sri Lanka can adopt policies to ease the monetary conditions relating to the lending and depositing facilities of financial institutions. This can induce the Broad Money and the Claims on the Private Sector, and it will stimulate the economic growth of the country as a whole. Thus, this paper sheds light on the specific area on which the country should focus to reconstruct the country from the worst. Keywords: Banking sector development,Economic Growth,Financial Development,Financial Institutions Journal: International Journal of Management, Accounting and Economics Pages: 1640-1663 Volume: 11 Issue: 12 Year: 2024 DOI: 10.5281/zenodo.14396480 File-URL: https://www.ijmae.com/article_210441_0d40edf42d11812a6d7335e866e2a17b.pdf File-Format: application/pdf Handle: RePEc:air:journl:v:11:y:2024:i:12:p:1640 Template-Type: ReDIF-Article 1.0 Author-Name: Fatemeh Goudarzi Hossainabadi Author-Name: Mohammad Reza Akhavan Anvari Author-Name: Kamyar Raissifar Title: Identification and Prioritizing Critical Success Factors for HR Shared Services Implementation in Multi-Business Firms Using DEMATEL Method Abstract: Rapid developments in information technology and software have led organizations to adopt a new structure model known as shared services. A Shared Services Center (SSC) is an organizational concept companies use to allocate distributed resources efficiently. However, research has shown that some SSCs fail to achieve the expected efficiency improvements. Therefore, focusing on critical success factors for implementing a Human Resources Shared Services Center (HRSSC) can help organizations identify the factors necessary for success and avoid costly failures. The primary objective of this study is to identify and prioritize Critical Success Factors (CSFs) for implementing HRSSC in multi-business firms. The CSFs for implementing HRSSC have been identified. Furthermore, the interrelationships and influences among these factors have been examined using the DEMATEL paired comparison questionnaire. Among the identified factors, Leadership and Staff management, Organizational culture, Commitment of management, and a Clear and appropriate strategy have been ranked as the most important CSFs for implementing HRSSC in multi-business firms. Thus, managers and decision-makers should consider to these CSFs which are crucial to successful implementation of the Human Resources Shared Services Center in multi-business firms. Keywords: Critical success factors,DEMATEL method,human resources,Multi-Business Firms,Shared Services Center Journal: International Journal of Management, Accounting and Economics Pages: 1664-1679 Volume: 11 Issue: 12 Year: 2024 DOI: 10.5281/zenodo.14425339 File-URL: https://www.ijmae.com/article_210434_5f218d0f813e21bebef58cb30bdb4840.pdf File-Format: application/pdf Handle: RePEc:air:journl:v:11:y:2024:i:12:p:1664 Template-Type: ReDIF-Article 1.0 Author-Name: Mega Silvia Author-Name: Fei Guo Title: ESG (Environmental, Social, Governance) and Company Performance: ESG Guidelines of the Indonesian Ministry of Finance Abstract: The implementation of the sustainability concept through Environmental, social, governance (ESG) by companies is an important step to address global challenges related to sustainability issues. The ESG guidelines of the Indonesian Ministry of Finance are one of the efforts made by the Indonesian government to address sustainability issues. Unlike previous studies, this study uses the ESG guidelines in assessing ESG disclosures of Indonesian companies. It is necessary to analyze how the level of ESG disclosure of Indonesian companies based on these guidelines can affect the search for company performance focused on company value, cost of capital and carbon performance. This study aims to analyze the relevance of the implementation and disclosure of Environmental, Social, Governance (ESG) based on these guidelines to company value, cost of capital, and carbon performance. This study uses a random effects model to analyze the relationship between variables with a sample size of 754 (Companies, years). The results show that ESG has a positive and significant effect on company value, ESG has a negative and significant effect on cost of capital, and ESG has a negative and significant effect on carbon performance. This study can explain that stakeholders are more interested in companies that seem to care about sustainability issues. The government needs to strive for more adequate regulations and sanctions to address sustainability issues and also protect stakeholders. Keywords: company value,Cost of Capital,Carbon Performance,Environmental Accounting,Government Policy and Regulation Journal: International Journal of Management, Accounting and Economics Pages: 1680-1698 Volume: 11 Issue: 12 Year: 2024 DOI: 10.5281/zenodo.14454403 File-URL: https://www.ijmae.com/article_210438_6af49e5e06ca47adbeffda6404cf04a8.pdf File-Format: application/pdf Handle: RePEc:air:journl:v:11:y:2024:i:12:p:1680 Template-Type: ReDIF-Article 1.0 Author-Name: Md. Hossain Author-Name: Md. Islam Author-Name: Kamrun Naher Title: Analyzing the Effect of Corporate Governance on Return on Assets (ROA) of Listed Information Technology Companies in Bangladesh Abstract: The study attempts to investigate the impact of corporate governance (CG) attributes on return on assets (ROA) of listed information technology companies in Bangladeshi. Secondary sources of data over the period of 5 years from 2018 to 2022 collected from Dhaka Stock Exchange (DSE) of the sample companies are used to analyze and mean, standard deviation, VIF, maximum, minimum and multiple regression techniques are applied to reach the objectives of the study. The results represent that there is a strong positive influence of corporate on ROA. Board size and nomination and remuneration committee are positively associated with ROA at 5% level of significance. On the other hand, a significant negative relationship between board independence and firm size proxied by total assets and ROA is seen. Audit committee independent, firm age, board meeting and firm performance of information technology listed companies are not statistically significantly related. The results of the study are more effective to management, shareholders, creditors and potential investors to make a useful decision for the companies. Keywords: Audit Committee,Board meeting,Board Independence,Board Size,Nomination and remuneration committee,Return on Assets (ROA) Journal: International Journal of Management, Accounting and Economics Pages: 1699-1713 Volume: 11 Issue: 12 Year: 2024 DOI: 10.5281/zenodo.14501097 File-URL: https://www.ijmae.com/article_210435_4d92401ed253aab37fa28a68d5d24d87.pdf File-Format: application/pdf Handle: RePEc:air:journl:v:11:y:2024:i:12:p:1699 Template-Type: ReDIF-Article 1.0 Author-Name: Victor Mvanda Author-Name: Pastory Dickson Author-Name: Albinus Majula Title: The Determinants of Stock Market Performance Among Registered Companies in Tanzania: A Case of Dar Es Salaam Stock Exchange Abstract: The purpose of this study is to ascertain how sales growth affects the stock market performance of businesses listed on the Dar es Salaam Stock Exchange (DSE). More specifically, the study determined the correlation between sales growth and stock market performance. A quantitative method was used to analyze the secondary data from 14 companies out of 28 registered with the DSE. Furthermore, the analysis of quantitative data using the Generalized Linear Equation Model (GLM), Mixed Generalized Linear Regression Model (MGLM), and Panel Regression Model (PRM) helped to obtain results for generalization. Findings indicated that sales growth had a statistically significant negative impact on the firm’s performance by 0.01 according to the pooled GLM in Tanzania. The fixed and random effect model revealed a non-statistically significant effect despite the unbalanced panel effects; as a result, sales growth had a 0.516 negative influence on firm performance. As a result, the financial performance of the organization and sales growth were inversely related. The study recommended that companies registered with the DSE should well leverage so as to benefit from the performance competitiveness of the DSE public market. Keywords: DSE,performances,Sales Growth,Stock market Journal: International Journal of Management, Accounting and Economics Pages: 1714-1736 Volume: 11 Issue: 12 Year: 2024 DOI: 10.5281/zenodo.14510895 File-URL: https://www.ijmae.com/article_210439_1dd73a597a84809de48b123e44fa8789.pdf File-Format: application/pdf Handle: RePEc:air:journl:v:11:y:2024:i:12:p:1714 Template-Type: ReDIF-Article 1.0 Author-Name: Reza Taheri Haftasiabi Author-Name: Yusef Mohammadzadeh Author-Name: Ameneh Naderi Title: Prediction of the Impact of Bank Failure Risk on Micro-Credit in Iran: An Artificial Intelligence Approach Abstract: The aim of this study is to predict the impact of bank default risk on microcredit in Iran. Given the importance of microcredit in creating employment and reducing poverty and inequality, it is necessary to investigate the factors affecting access to these loans due to increased bank default risk. This study was conducted with a quantitative research approach and the data of all 28 Iranian banks in the period from 2017 to 2022 were analyzed. Machine learning tools, including artificial neural networks (ANN) and support vector machine (SVM), were used to analyze macroeconomic indicators such as GDP, inflation, exchange rate, interest rate, and financial variables of banks such as investment volume, amount of loans granted, total deposits, and bankruptcy risk indicators. The results showed that the increase in bankruptcy risk of banks has an inverse and significant relationship with the number of microloans. The developed models predicted this relationship with high accuracy and reliability, such that the accuracy of the ANN model was 100% and that of the SVM model was 95%. Thus, this study shows that the factors related to macroeconomic conditions and financial condition of banks serve as warning signals for the reduction of microcredit. On this basis, policy makers are recommended to focus on the financial stability of banks, increasing their resilience to economic shocks and reforming macroeconomic structures to avoid restricting access to microcredit and its negative impact on the economy. Keywords: Artificial intelligence,Bankruptcy Risk,Machine Learning,microcredits Journal: International Journal of Management, Accounting and Economics Pages: 1737-1756 Volume: 11 Issue: 12 Year: 2024 DOI: 10.5281/zenodo.14538209 File-URL: https://www.ijmae.com/article_210440_b2b4298d415465036adfc063c415b16c.pdf File-Format: application/pdf Handle: RePEc:air:journl:v:11:y:2024:i:12:p:1737 Template-Type: ReDIF-Article 1.0 Author-Name: Anthony Aikins Author-Name: John Mensah Author-Name: Augustina Amissah Title: Resource Management in Local Governments: A Bane or a Boon to Development at the Local Level in Ghana Abstract: The decentralised local government system makes funds available to local governments to develop the communities and improve living conditions of the people. In Ghana, however, the people in the communities complain of poor service delivery including the provision of poor amenities. This deprives them of decent livelihood and there is despondency at the local level. This study investigated the situation by examining the operations of local governments to ascertain the management of resources at the local level. Using the transaction cost theory and the institutional theory, desk research was conducted based on successive Auditor-Generals’ reports and other relevant documents on local governance in Ghana. The data were subjected to thematic analysis for interpretation and comparison. The study found that the local governments performed their basic functions but successive Auditor-Generals’ reports contained irregularities which were the result of mismanagement of resources. The management of resources in local governments is, therefore, a bane rather than a boon to development at the local level in Ghana. The Head of Local Government Service should severely sanction perpetrators of irregularities. Keywords: communities,decentralised local government system,Local governments,management of resources,operations of local governments,Service Delivery Journal: International Journal of Management, Accounting and Economics Pages: 1757-1779 Volume: 11 Issue: 12 Year: 2024 DOI: 10.5281/zenodo.14561916 File-URL: https://www.ijmae.com/article_210437_90abc7774b17fa0d335902459bb4e62f.pdf File-Format: application/pdf Handle: RePEc:air:journl:v:11:y:2024:i:12:p:1757