Theoretical Framework Measures Management Accounting Systems and Credit Risk Management Policies and Practices towards Organizational Performance in Palestinian Commercial Banks

Thabet, Ahmed A.S.

doi:10.18535/afmj/v2i8.02

Cited by 6 publications

(5 citation statements)

References 20 publications

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“…Similarly, the contribution of information systems has evidenced in supporting organizational needs of information and data accumulation to aid decision making. In this regard, the role of management accounting systems (MAS) are vital in bringing the consensus among organizational internal needs with externally altering environment (Thabet and Alaeddin, 2018). The literature regarding the significance of environmental management accounting (EMA) in identifying the influence of environmental pressures, such as, excessive energy dependence, harmful emissions, environmental cost controls etc., have been witnessed to increase substantially (Qian et al, 2018;Burritt and Saka, 2006;Jasch, 2003;Burritt et al, 2002;Bartolomeo et al, 2000).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Management Accounting Systems in Influencing Environmental Uncertainty, Energy Efficiency and Environmental Performance

Alaeddin¹,

Shawtari²,

Salem³

et al. 2019

IJEEP

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The current investigation analyzes the role of energy efficiency (EEF) and environmental uncertainty in influencing environmental performance (EPR) of Malaysian small and medium enterprises. Our examination endeavors to add to existing studies in a few different ways. To begin with, we shed some light on the specific association that could exist between the utilization of management accounting system (MAS), perceived environmental uncertainty (PEU) and EEF. Furthermore, we look at the consequential impacts of EEF and environmental uncertainty in influencing organizational EPR. The results of the partial least squares structural equation modeling affirm that EEF, PEU and EPR have significantly influenced by MAS. The results of partial least square structural equation modeling also confirm that EEF have positively and significantly influenced on the enviornmental performance of the small and medium size firms in Malaysia. The results further confirm that PEU has no significant impact on EPR in small and medium size enterprises in Malaysia.

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Section: Introductionmentioning

confidence: 99%

The Effect of Management Accounting Systems in Influencing Environmental Uncertainty, Energy Efficiency and Environmental Performance

Alaeddin¹,

Shawtari²,

Salem³

et al. 2019

IJEEP

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“…CRM has negative (-212.5%) and significant relation with ROE (Boateng, 2019;R. Ekinci & Poyraz, 2019;Hamza, 2017;Hurka, 2017;Klaassen & van Eeghen, 2015;Thabet & Alaeddin, 2018). CRM index has negative and significant relation with ROE and confirmed that if not properly managed ROE can be dropped significantly (R. Ekinci & Poyraz, 2019;Mwangi, 2012).…”

Section: Base Model Resultsmentioning

confidence: 91%

Credit Risk Management Can Gear Up Bank Performance – Moderating Effect of Interest Rate in Developed Countries

Saleem

Masood

2023

iRASD J. Eco.

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This research explores the role of interest rate as a moderator in credit risk management, influencing the performance of banking industry in selected developed countries using a two-step GMM model. The annual data of the top 10 banks of the selected 10 developed countries ranging from 2001 to 2020 was used. The developed countries or G-10 are Belgium, Canada, France, Germany, Italy, Japan, Sweden, Switzerland, the United Kingdom, and the United States, which are the originators of the Basel Accords. Bank performance, proxied by ROA, ROE, ATO, and NPM, is dependent. Interest rate is a moderator, independent and indexed, developed after netting off lending interest rate (LIR), interest rate spread (IRS) & net interest margin (NIM). The credit risk management index (CRM index) was derived after netting off the effects of extra ordinary financing of net loans and leases, negativity of nonperforming loans, and secured cushioning of risk-weighted assets. The results confirmed that CRM improves the growth of banking, especially in case of ROA, ROE, and NPM, improves more by the induction of the moderator of the interest rate index and enhances more with the induction of the interaction. This research guides for rearranging the determinants of CRM, identifying loopholes of CRM, fixing interest rates, and looking after natural fixation of interest rate. CRM policies should be stringent, security analysis must be centralized, offered interest rate must be natural and savings must be used in a productive usage rather than multiple financing at lower interest rates. The research contributed two indexes, the CRM index and the interest rate index (IR index), which were developed by NPLs, NLLs, RWAs and LIR, IRS, and NIM, respectively. The results highlighted that loanable fund theory is starving without remedial measures of CRM for leakage of “credit”, drainage of “capital” or seepage of “money”. The researcher selected ten developed countries with the 10 highest scoring banks in a period of 2001-2020 and used a two-stage GMM technique.

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“…The financial ratios examined in the study were liquidity (assessed using current ratio), profit margin, return on equity (ROE), return on assets (ROA), return on capital employed (ROCE), return on sales (ROS), and asset turn over (ATO). These ratios were adopted as proxies for financial performance since they enable comparisons between companies in the same industry (Thabet, 2017).…”

Section: Methodsmentioning

confidence: 99%

The Impact of the Short Span between COVID-19 Recovery and the Onset of Russia-Ukraine Conflict on the Financial Performance of FTSE 350 Service Firms

2023

EJBM

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The COVID-19 outbreak and recovery, as well as the Russia-Ukraine conflict, have resulted in several difficulties and risks that affect economies and the businesses functioning within them. Both have fundamentally altered how businesses are run. So far, just a few studies have examined how the conflict between Russia and Ukraine affects both countries, with a particular focus on Russia given the severe international financial sanctions that are now affecting its economy. Thus, this study explored the effect of the short timeframe between COVID-19 recovery and the onset of the Russia-Ukraine war on the financial performance of FTSE 350 service companies. In the study, the financial ratios of the sampled firms were computed for both during COVID-19 recovery (i.e., from the last quarter of 2021 to the end of the 1st quarter of 2022) and during the Russia-Ukraine war (i.e., from the end of the 1st quarter of 2022 to the end of the 1st quarter of 2023). Then, using t-test, the significance level of the differences between these two sets of financial ratios was determined. From the results, it was revealed that the overall performance of the firms improved, with service firms into energy services, real estate, financial services, materials procurement, and staffing/recruitment services being less sensitive to the effect of the Russia-Ukraine war on their financial performance indicators whereas the firms into asset management, investment management, retails, and insurance were more sensitive to the effect of the war as their financial performance were more negatively impacted on by the war. And despite the improved performances of the firms, the differences in their performance compared to the period of COVID-19 recovery were not statistically significant. Hence, the null hypothesis formulated in the study was accepted, implying that there is no significant effect of the short timeframe between the recovery from COVID-19 and the onset of Russia-Ukraine war on the financial performance of FTSE 350 service firms.

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Theoretical Framework Measures Management Accounting Systems and Credit Risk Management Policies and Practices towards Organizational Performance in Palestinian Commercial Banks

Cited by 6 publications

References 20 publications

The Effect of Management Accounting Systems in Influencing Environmental Uncertainty, Energy Efficiency and Environmental Performance

The Effect of Management Accounting Systems in Influencing Environmental Uncertainty, Energy Efficiency and Environmental Performance

Credit Risk Management Can Gear Up Bank Performance – Moderating Effect of Interest Rate in Developed Countries

The Impact of the Short Span between COVID-19 Recovery and the Onset of Russia-Ukraine Conflict on the Financial Performance of FTSE 350 Service Firms

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