Template-Type: ReDIF-Article 1.0 Author-Name: Kosal Song Author-Workplace-Name: CamEd Business School Author-Name: Siphat Lim Author-Workplace-Name: CamEd Business School, Cambodia Title: The identification of factors influencing value-added tax revenue performance in Cambodia Publication-Status: Published Abstract: This research investigated the direct effect of a VAT audit, tax education, tax resource, and tax rate on tax revenue performance, including the indirect impact of tax resources on tax revenue performance through VAT audit or tax education. In this study, five latent variables were predicted by twenty reliable manifest variables as referring to confirmatory factor analysis. We analyzed causal relationships among latent constructs based on the structural equation model. The estimation of sample parameters and statistical tests for hypotheses testing of the direct effect of all latent variables on tax resource performance were performed under the maximum likelihood estimation method. From this method, the estimated sample parameters were 0.103 for VAT audit, 0.161 for tax education, 0.014 for tax rate, and 0.583 for tax resource. These variables had a direct statistically significant effect on tax resource performance. The estimation standard errors for the indirect effect hypotheses testing were developed under the maximum likelihood method and bootstrapping technique. The test results indicated that tax resources positively affected tax revenue performance through the mediation of VAT audit or tax education. Tax resources played the most critical latent variable in explaining tax revenue performance. Keywords: Tax resource performance; CFA; SEM; Maximum likelihood; Bootstrapping Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 1-12 Volume: 7 Issue: 2 Year: 2022 Month: December DOI: 10.62458/jafess.160224.7(2)1-12 File-URL: https://jafess.com/index.php/home/article/view/49 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/49/38 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:7:y:2022:i:2:id:49 Template-Type: ReDIF-Article 1.0 Author-Name: Zubir Azhar Author-Workplace-Name: Universiti Sains Malaysia, Malaysia Title: Does applying IFRS 15 affect the quality of earnings of Cambodian-listed companies? Publication-Status: Published Abstract: In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued a joint standard, which is international financial reporting standard no.15 (IFRS 15), entitled “Revenue from contracts with customers.” This research aims to identify the new standard, illustrate the new recognition model, and determine the impact of measuring revenues following IFRS 15 on the quality of earnings. A quantitative research approach is used, and the absolute value of discretionary accruals and earnings aggressiveness are utilized as proxies for the quality of earnings. The research sample includes three Cambodian-listed companies with 24 firm-year observations over eight years from 2014 to 2021. The study reveals a statistically significant negative effect of the application of IFRS 15 on the quality of earnings of Cambodian-listed companies. The research represents an extension of the previous studies concerned with studying and analyzing the impact of IFRS 15 on the quality of financial statements. It also adds to these studies as there is a lack of quantitative evidence of this new standard’s economic effects after its application date. This study aids professional bodies in determining the impact of adopting international accounting standards on the quality of financial reports of companies in such emerging economies as Cambodia. Keywords: IFRS 15; Quality of earnings; Absolute value of discretionary accruals; Earnings aggressiveness; Cambodia Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 13-28 Volume: 7 Issue: 2 Year: 2022 Month: December DOI: 10.62458/jafess.160224.7(2)13-28 File-URL: https://jafess.com/index.php/home/article/view/51 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/51/39 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:7:y:2022:i:2:id:51 Template-Type: ReDIF-Article 1.0 Author-Name: Anil K. Makhija Author-Workplace-Name: CamEd Business School, Cambodia Title: Cloud adoption in accounting information systems in Asia & SOC 2® report – An empirical study on industry’s perspective Publication-Status: Published Abstract: Many business and technology organizations see cloud adoption and migrating existing systems to the cloud as an accelerator of digital transformation. The benefits of cloud adoption are perceived as increased scalability and cost reduction. At the same time, there are concerns about whether the information on cloud-based systems is secure and whether the privacy of the data in a cloud environment is at risk. This research brings out the industry’s perspective, both from an end-user perspective as well as IT transformation and IT procurement decision makers of accounting information systems and enterprise resource planning systems in Asia geography, on the preference for cloud-based or on-premise systems, top enablers for cloud adoption and importance of SOC 2® as an assurance for information security and data privacy concerns. The findings of this research indicate that decision-makers for IT transformation and IT procurement prefer cloud-based accounting information systems and enterprise resource planning systems over on-premise systems. Scalability, cost reduction, business agility, business continuity and disaster recovery, and enhanced collaboration are top enablers for cloud adoption. This research also indicates that the SOC 2® report is increasingly seen to address information security and data privacy concerns. Keywords: SOC 2®; Trust services criteria; Information security; Data privacy; Cloud computing; Accounting Information Systems Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 29-36 Volume: 7 Issue: 2 Year: 2022 Month: December DOI: 10.62458/jafess.160224.7(2)29-36 File-URL: https://jafess.com/index.php/home/article/view/52 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/52/40 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:7:y:2022:i:2:id:52 Template-Type: ReDIF-Article 1.0 Author-Name: Huseyin Güngör Author-Workplace-Name: University of Amsterdam Business School, Netherlands Title: The past, present, and future of management consulting: Findings from a global survey Publication-Status: Published Abstract: This article summarizes the developments in Management Consulting (MC) over the last century and explores several questions frequently appearing in MC research: Does MC add value? Does MC accelerate innovation? How digitization and advanced technologies will impact MC? What is the level of trust that business professionals put in MC? Although research questions are derived mainly from scholarly research, answers are sought from a managerial point of view based on a global survey with 122 participants. Results showed a positive tendency about MC among participants, where consultants are slightly more optimistic about their influence; also, the impact of advanced technologies, such as AI, on MC is confirmed, possibly explaining the high growth rate of technology-driven consulting over the last few years. Keywords: Management consulting; MC research; Artificial Intelligence; Machine Learning Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 37-45 Volume: 7 Issue: 2 Year: 2022 Month: December DOI: 10.62458/jafess.160224.7(2)37-45 File-URL: https://jafess.com/index.php/home/article/view/53 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/53/41 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:7:y:2022:i:2:id:53 Template-Type: ReDIF-Article 1.0 Author-Name: Juliet Cadungog-Uy Author-Workplace-Name: CamEd Business School, Cambodia Title: Use of game-based learning tools in management classes: Students’ perception and effects on their academic performance Publication-Status: Published Abstract: The game-based learning tool Kahoot promoted an interactive teaching methodology and was found to work best in enhancing students’ motivation and participation. The present study evaluated whether Kahoot improves not only students’ motivation, participation, and academic performance. The study participants were two cohorts of accounting students who studied at CamEd Business School in Cambodia in different semesters. Cohort 1 attended fully online classes, and Cohort 2 attended hybrid courses. The perception survey showed that both groups liked Kahoot activities. It increases class attendance and motivates students to engage in class. However, on the perceived advantages of Kahoot, the cohorts’ perceptions differ significantly, with Cohort 1 being very satisfied while Cohort 2 was satisfied. The analysis of the student’s exam scores showed that their English proficiency contributed 5 percent and 9 percent, respectively, to the variation of the Kahoot scores of the two cohorts. Further, analysis of the correlation results showed that Kahoot scores accounted for 36 percent of the variability in quiz scores, 7 percent in mid-term exam scores, and 1 percent in the final exam scores of Cohort 1. For Cohort 2, Kahoot scores accounted for 52 percent of the variability in quiz scores, 23 percent in mid-term exam scores, and 15 percent in the final exam scores. Considering the timeline when the respondents took the quiz, mid-term and final exams, it is concluded that Kahoot reviews effectively improved exam scores within the short span after the review. The effectiveness, however, wanes after the lapse of time and may not support long-term retention of the lessons. Keywords: Gamification; Academic performance; Management class; Online and hybrid classes Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 47-61 Volume: 7 Issue: 2 Year: 2022 Month: December DOI: 10.62458/jafess.160224.7(2)47-61 File-URL: https://jafess.com/index.php/home/article/view/54 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/54/42 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:7:y:2022:i:2:id:54