Frontiers in Management and Business 2021-05-18T15:21:41+08:00 Snowy Wang Open Journal Systems <p><a title="Registered Journal" href="" target="_blank" rel="noopener"><img src="/journal/public/site/images/jasongong/Logo_ReviewerCredits-journal.jpg" alt="" width="17%" align="right"></a><strong>Frontiers in Management and Business</strong>&nbsp;<strong>(FMB)</strong>&nbsp;<strong>(ISSN: 2717-5340)</strong> is an international, peer-reviewed, open access journal on the science of business management which publishes reviews, original research, case studies, etc. The objective of the journal is to provide insights into business and management issues through the publication of high quality research from around the world.</p> <p>The columns of the journal include, but not limited to: <br>--Business management and accounting <br>--Leadership <br>--Performance management, appraisal and feedback <br>--Organizational change, development and effectiveness <br>--Economic growth and development <br>--Economics of organizations and industries <br>--Finance and investment <br>--Marketing <br>--Management of technology and innovation <br>--Public administration <br>--Econometrics and finance <br>--etc.</p> Accounting reform of higher education: A social and managerial analysis in the era of digital intelligence 2021-05-18T15:21:41+08:00 Yanni Zhang Qamar Farooq <p>The purpose of this paper is to discuss the accounting reform of higher education in China with a socio-managerial analysis in the digital intelligence era. It will enable students to actively adapt to the development need of the market economy. This article uses an exploratory research method and analyzes the challenges faced by Higher Education in the era of digital intelligence from the three dimensions of corporate profit model, webcast rewards, and changes in the environment. With the development of digital intelligence, new industrial formats and business models are constantly emerging. Digital transformation has brought severe challenges to accounting theory and practice. Now green finance is emerging with the concept of sustainable development. Based on this analysis, the article proposes a training framework for accounting and management talents in the era of digital intelligence.</p> 2021-05-18T15:21:41+08:00 ##submission.copyrightStatement## Impact of overall equipment effectiveness on return on investment in the Nigerian cement manufacturing industry 2021-04-27T12:02:47+08:00 Ebomah Ernest Monday UGBOMHE O. Ugbomhe <p>The formidable challenge of maintenance of heavy duty equipment for the day-to-day manufacturing activities informed this research investigation. The study examined the impact of overall equipment effectiveness on return on investment in the Nigerian cement manufacturing industry. It focused on the key indicators of overall equipment effectiveness and their impact on return on investment. Ex-post facto research design was adopted in conducting the empirical investigation. The firms in the industry quoted in the Nigeria Stock Exchange (NSE) were studied. Longitudinal data of 15 years observation (2005-2019) were obtained and analyzed with ordinary least squares regression (system-OLS). The key indicators of overall equipment effectiveness subjected to empirical test proved positively significant to return on investment at the Coefficient values a<sub>1</sub>, a<sub>2</sub> &amp; a<sub>3</sub> &gt; 0; Prob.-values a<sub>1</sub>, a<sub>2</sub>, &amp; a<sub>3</sub> &lt; 0.05 and t-Statistic values a<sub>1</sub>, a<sub>2</sub>, &amp; a<sub>3 </sub>absolutely ≥ 2. These analysis results suggested that machine availability rate (MAR), machine production rate (MPR), product quality rate (PQR) variables of overall equipment effectiveness have significant linear effect on ROI. Based on these results, the study therefore recommends among others for top management’s support and commitment to proactive and continuous improvement production facilities maintenance for improved overall equipment effectiveness and sustainable corporate performance of firms in the industry.</p> 2021-04-27T12:02:46+08:00 ##submission.copyrightStatement## Managerial capabilities and firms' sustainable performance: Evidence from Chinese manufacturing small and medium-sized enterprises 2021-03-05T10:18:14+08:00 Seare Asfaha Sebhatu <p>This research seeks to address small and medium-sized enterprises (SMEs)’ performance problems by linking dynamic managerial capabilities to firm performance. In today’s dynamic market environment, it is vitally important for managers/owners of SMEs to possess dynamic capabilities. This study limited its focus to three managerial capabilities namely networking, sensing, and innovation with the moderating role of market dynamism. The data collection process and analysis provided findings that revealed that Chinese SME managers/owners effectively employ managerial capabilities in managing their firms. The hypotheses tests resulted in significant positive relationship between the main variables and performance. The moderating variable, however, had a significant effect only on moderating the relationship between sensing capabilities and performance. The findings from this study suggest that SMEs need to improve their knowledge and application of managerial capabilities in transforming their business performance thereby contributing to the national economy. This study contributes to the dynamic capabilities’ literature by adding to the existing research on the subject. It also provides an understanding of how dynamic capabilities are deployed to build up a solid and sustainable firm performance that resists the waves of market upheavals and it is expected to greatly benefit theory, policy and practice.</p> 2021-03-04T13:41:51+08:00 ##submission.copyrightStatement## Drivers of export upgrading: Evidence from panel data for upper-middle and high income groups, low and lower-middle income groups 2021-01-14T15:50:50+08:00 Naima Chrid <p>The objective of this study is to contribute with empirical evidence to the understanding of the determinants of export upgrading measured through two alternative indicators (export complexity level and degree of export diversification) using a cross-country panel dataset over the 1999–2013 period. For this purpose, a panel cointegration framework and two homogenous subpanels have been considered based on the income level of the sample countries (upper-middle and high income groups, low and lower-middle income groups). Based on the Dynamic OLS (DOLS) and Fully Modified OLS (FMOLS) technique, the results indicate that export upgrading of countries is enhanced by GDP per capita , knowledge creation ( this variable is differentiated into internal knowledge( i.e humain capital and research &amp; development) and external knowledge (i.e Foreign Direct Investment and imports) and Institutional quality. The effects of these determinants vary between low, lower-middle income, upper-middle and high income country.</p> 2021-01-13T00:00:00+08:00 ##submission.copyrightStatement## The influence of emotional intelligence and organizational politics on employee turnover and performance 2021-02-12T18:17:32+08:00 Al-Dubai Omar Yaseen <p>Employees are viewed as the most valuable organizational assets especially in today's competitive environment. Accordingly, it is essential to retain skilled employees and provide a supportive environment to improve their performance especially in service companies as their employees have direct communication and interaction with customers. The purpose of this research is to examine the influence of organizational politics and emotional intelligence on two fundamental employee outcomes: turnover intention and employee performance. In addition, the current study examined the moderating impact of emotional intelligence on the relationship between organizational politics and turnover intention, and on the relationship between organizational politics and employee performance. Further, the study examined the association between employee characteristics: gender, age and work experience, and their turnover intention and performance. This study employed a quantitative research method and used administered survey questionnaire to collect data from 400 employees working in four service industries in Kuala Lumpur and Selangor states, Malaysia: banking, telecommunication, insurance and tourism. Structural equation modelling using Smart-PLS was used to analyze collected data. The research findings revealed that organizational politics and emotional intelligence had a significant impact on turnover and employee performance. However, emotional intelligence had no significant moderating impact on the relationship between organizational politics and the two employee outcomes: turnover intention and employee performance. Moreover, employees' age was found to be significantly related to their turnover intention as employees as older employees were found to have a low turnover intention. The findings of this research provide a significant managerial implications which revolve around the need for managers to ensure a fair and effective organizational politics and retain employees with good level of emotional intelligence.</p> 2020-12-25T16:24:39+08:00 ##submission.copyrightStatement## Managerial discretion and structures in organizations: The case of Addis Ababa, Ethiopia 2020-11-19T11:28:23+08:00 Belay Getachew Girma <p>Due to the turbulent of business environment, complexity of managing human resource and volatility of customer needs, it is a formidable managerial task to design structures which will be suitable to meet such requirements and free to exercise course of action for managerial discretion. However, in most of the case the structure type that can be designed and implemented in many organizations are to the interest of stakeholders and owners. Research also shows that the latitudinal action of management staffs and autonomous decisions are a theme of discussion in managerial discretion. The researcher used a conceptual study of both a qualitative and quantitative approach coupled with case study for this study.&nbsp; Based on the study, the research findings show that organizations that have managed by owner-manager has less experienced managerial discretion, and thereby came to conclude that managers who are free to choose course of action have led to company success than those company which managed by owner-manager.</p> 2020-11-19T11:28:22+08:00 ##submission.copyrightStatement## Large-scale coal-chemical industry project preparation and construction: Case study of Kaiyang project 2020-08-21T06:29:08+08:00 Qi Guo Blain Keckler Hongjun Guo Yongxian Chen <p>Coal-chemical industry is the foundation of producing industrial chemical products. The construction of a large-scale coal-chemical industry facility is a systematic project. Coal-chemical industry is along with high investment, high tech, and long construction period. Thus, the appropriate management and control is a necessity towards low cost and sustainability of the industry. The purpose of this paper is to provide a guideline on constructing a large-scale coal-chemical industry facility. The goal of the construction is to make the whole project be cost-effective, and quality and timeline guaranteed. Thus, the paper focused on three control aspects: cost control, progress control, and quality control. Each control aspect consisted of control components and followed by case studies. All case studies were derived from the construction of Kaiyang ammonia synthesis project. Although based on Kaiyang project, the paper generalized the control theorem in each control aspect. As a result, all methodology can be applied on any large-scale coal-chemical industry construction.</p> 2020-08-21T06:27:52+08:00 ##submission.copyrightStatement## Global mindset and the performance of Chinese firms 2021-02-07T21:30:34+08:00 Yongjian Bao Eden Yin <p>More and more Chinese firms are pursuing internationalization strategies. However, most of them have not managed to succeed in the global markets. One possible reason for such failure is their lack of a proper global mindset. This study investigates the following three issues: first, how global minded Chinese firms are; second, what the critical drivers for their global mindedness are; third, what strategic orientation these Chinese firms adopt when they pursue internationalization strategies and how their global mindedness is related to their performance. Results indicate that first, the current level of global mindedness of most Chinese firms are fairly low. Second, experience with foreign culture, leadership vision and firm capacity are important determinants of a firm’s global mindedness. Third, global minded Chinese firms tend to pursue aggressive and risky internationalization strategies and they generally perform better than those with low level of global mindedness.</p> 2020-07-15T03:12:55+08:00 ##submission.copyrightStatement## Accounting information quality and investment decisions in the emerging markets 2020-05-27T03:34:11+08:00 Nouha Khoufi <p>Accounting information quality has been said to play an important role in reducing information asymmetry. Thus, firms with high accounting information quality may enhance more investors’ decisions. This paper aims to empirically examine the association between accounting information quality and investment decisions among firms in Tunisia. The sample of this study consists of 50 firms listed on the Tunis Stock Exchange covering 2012 to 2016. The findings imply that accounting information quality is significantly negatively related to investment inefficiency. The inclusion of control variables and the use of alternative models to measure accounting information quality provide consistent findings. This paper has several important contributions. First, this paper provides new empirical evidence in an emerging market. Although emerging markets make up the vast majority of economic activity around the world, they have received limited attention in academic research. Second, this paper can also help researchers to better understand and realize the governance role of accounting information, and push them to investigate the other role of accounting information deeply and broadly.</p> 2020-05-27T03:34:11+08:00 ##submission.copyrightStatement## E-tourism in developing and underdeveloped countries: Case of Cameroon 2021-02-07T21:33:19+08:00 Jonathan Tchamy Joseph Ateba Berthe Cyrielle Maloum Koubikat Idriss Thierry Tchamy <p>Tourism is a fragmented yet most popular sector worldwide. The involvement of ICT and social media in a tourism sector is now very popular in developed countries, meanwhile developing countries are still struggling on the implementation of the e-tourism in their respectively countries. The aim of this study is to provide an understanding of the related concepts and research foundation on E-tourism, and make an overview of E-tourism in several developing countries, then compare Cameroon’s E-tourism industry performances with China’s industry follow by the investigation of the major determinants of E-tourism adoption in Cameroon and recommendations for better E-tourism development in developing and underdeveloped countries like Cameroon. Differences between China and Cameroon are: cultural difference and environment differences. Opportunities between China and Cameroon are: creation of job opportunities and development of infrastructures that would benefit the tourism industry under the belt and road initiative. It is found that China’s presence in Africa is very important ,also China has shown a growing interest in open up new markets and investments opportunities and accessing the energy resources of Africa in return it has offers credits opportunities, development assistance as well as strategic partnerships with African governments and they are equally interested in collaborating with Cameroon as they look for new businesses opportunities and ways to boost regime stability specially by developing the tourism industry.</p> 2020-04-14T06:14:47+08:00 ##submission.copyrightStatement##