Frontiers in Management and Business (FMB) (ISSN: 2717-5340) 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.

The columns of the journal include, but not limited to:
--Business management and accounting
--Performance management, appraisal and feedback
--Organizational change, development and effectiveness
--Economic growth and development
--Economics of organizations and industries
--Finance and investment
--Management of technology and innovation
--Public administration
--Econometrics and finance

Vol 2 No 1 (2021)

Published: 2021-03-04

Abstract views: 118   PDF downloads: 56  

Pages 95-100

Accounting reform of higher education: A social and managerial analysis in the era of digital intelligence

blankpage Yanni Zhang, Qamar Farooq

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.

Abstract views: 237   PDF downloads: 123  

Page 87-94

Impact of overall equipment effectiveness on return on investment in the Nigerian cement manufacturing industry

blankpage Ebomah Ernest Monday, UGBOMHE O. Ugbomhe

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 a1, a2 & a3 > 0; Prob.-values a1, a2, & a3 < 0.05 and t-Statistic values a1, a2, & a3 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.

Abstract views: 429   PDF downloads: 160  

Page 74-86

Managerial capabilities and firms' sustainable performance: Evidence from Chinese manufacturing small and medium-sized enterprises

blankpage Seare Asfaha Sebhatu

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.

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Dr. Hideaki Sakawa  ISSN: 2717-5340
 Editor-in-Chief: Prof. Dr. Hideaki Sakawa(Japan)
 Publishing Frequency: Bi-annual
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 Publishing Model:
Open Access