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Article
Publication date: 12 November 2018

Andrain Hadiyanto, Evita Puspitasari and Erlane K. Ghani

This study aims to examine the relationship between accounting measurement method of biological asset and financial reporting quality. Specifically, this study examines whether…

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Abstract

Purpose

This study aims to examine the relationship between accounting measurement method of biological asset and financial reporting quality. Specifically, this study examines whether using fair value method or the historical cost method on biological asset provides different financial reporting quality.

Design/methodology/approach

This study uses data from 38 agricultural companies that are members of the Roundtable on Sustainable Palm Oil. The annual reports of 38 companies from the Palm Oil Growers over a five-year period starting from 2011 to 2014 are analysed.

Findings

This study shows that companies using historical cost measurement produce less reliable and less relevant information compared to the companies that are using fair value measurement.

Research limitations/implications

The results in this study imply that the use of fair value measurement improves the quality of financial information.

Practical implications

This study supports IASB’s justification of developing IAS 41 as the principle-based standard that better represents the financial information related to biological asset and subsequently lead to good accountability and harmonisation practices.

Originality/value

This study provides evidence on the best measurement to be used in agriculture activities using a larger sample size of few countries. In addition, this study contributes to the existing literature on the effect of accounting methods on financial reporting quality.

Details

International Journal of Law and Management, vol. 60 no. 6
Type: Research Article
ISSN: 1754-243X

Keywords

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Article
Publication date: 21 May 2024

Aries Susanty, Nia Budi Puspitasari and Zainal Fanani Rosyada

This study aims to develop a system dynamics (SD) simulation model to forecast the performance of the Indonesian halal industry to verify whether decision-making has been properly…

296

Abstract

Purpose

This study aims to develop a system dynamics (SD) simulation model to forecast the performance of the Indonesian halal industry to verify whether decision-making has been properly executed to increase the contribution of the success factors.

Design/methodology/approach

This study establishes a SD-based model using three subsystems, namely, the halal assurance and certification process, the government and the export–import subsystem.

Findings

The best scenario is the third scenario or the combined scenario of providing facilities to accelerate the micro-, small- and medium-sized enterprises (MSMEs), carrying out halal certification, reducing the time for the certification process, increasing the number of the halal auditor and increasing the awareness from enterprises (both MSMEs and large enterprises) to carry out halal certification because of the internal and external motivations.

Research limitations/implications

First, the demand for certification of the type of food product is acquired using the number of SMEs and large companies. Second, the model does not include the government budget as a constraint.

Practical implications

This study provides essential insights into implementing the best policies that can increase the performance of the halal industry.

Social implications

This study revealed that relevant policy scenarios could be built after simulating and analyzing each scenario’s effect on the halal industry’s performance.

Originality/value

This study will enrich the scientific insight related to institutional theory and resource-based view, as those theories identify success factors associated with the performance of the halal food industry. This study will also enrich the scientific insight related to system dynamic methodology, as it is used to model the performance of the halal industry.

Details

Journal of Islamic Marketing, vol. 15 no. 11
Type: Research Article
ISSN: 1759-0833

Keywords

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Article
Publication date: 9 January 2025

Jorge Jimenez Serrano, María Jesús Delgado Rodríguez, Isabel Rodríguez Iglesias and Rafael Manuel López Pérez

The purpose of this article is to deepen on the crime of assets misappropriation (AM) in the company, collecting through a systematic review of the published scientific literature…

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Abstract

Purpose

The purpose of this article is to deepen on the crime of assets misappropriation (AM) in the company, collecting through a systematic review of the published scientific literature those factors or theories that are being used when writing about this type of crime, as well as the implications for the business context.

Design/methodology/approach

The PRISMA methodology of systematic review has been used, from which 21 articles have been included, all of them published since 2005 in scientific journals related to the financial and economic context, but also to the criminological approach.

Findings

The articles provide several factors that are currently of interest in the study of the crime of AM in the company: the type of company in which this crime occurs, the most frequent types of AM, the elements of prevention used, as well as the profile and characteristics of employees who usually commit this type of crime.

Research limitations/implications

The conclusions of this article show the importance of studying this type of crime to combat it, not only because of the economic implications but also because of how it affects other spheres of the business context. The research has focused exclusively on articles written in English with the keyword “misappropriation assets”, which may have limited the inclusion of other articles of interest, although the objective of this study is precisely to evaluate the scientific interest in this specific type of Fraud.

Practical implications

Conclusions are drawn regarding prevention elements that are currently being used in the company to detect and combat this type of crime, as well as suggestions for future research.

Originality/value

This article seeks to support and encourage the study of this type of crime in business, following the sustainable development goals, which are the global goals designed to eradicate poverty, protect the planet and ensure global prosperity, among which is the promotion of business ethics and transparency in economic activities, for which the crime of misappropriation is a violation of these principles.

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