http://ojs.upsi.edu.my/index.php/IBEJ/issue/feed International Business Education Journal (IBEJ) 2019-12-27T08:06:44+00:00 Norlaile Salleh Hudin ibej@fpe.upsi.edu.my Open Journal Systems <p style="text-align: justify;"><strong>International Business Education Journal (IBEJ) ISSN 1985 2126</strong> is an international peer-reviewed journal published once a year (December) by the Faculty of Management and Economics (Universiti Pendidikan Sultan Idris) and Penerbit Universiti Pendidikan Sultan Idris. It aims to become the leading multi-disciplinary, open access, online academic journal in the field of current matters. The IBEJ is dedicated to promote original research and insightful debate in contemporary issues and thought by publishing academic original articles, analytical and simulation models, empirical research, policy analysis and book reviews across a number of disciplines, including accounting banking, business, economics, education, entrepreneurship development, finance, international relation, law, management, population studies, public administration, science and social welfare.</p> http://ojs.upsi.edu.my/index.php/IBEJ/article/view/2582 Factors influencing the effectiveness of the competition based learning (CBL) activity among accounting undergraduates 2019-10-24T07:16:37+00:00 Corina Joseph corina@uitm.edu.my Mariam Rahmat mariamr@sarawak.uitm.edu.my <p style="text-align: justify;">Teaching an entirely reading topic to accounting students in higher education is sometimes challenging as students generally prefer calculation topics. Teaching a purely reading topic is a challenge to the lecturer and the students may face problems in digesting the topic taught. Therefore, the engagement in learning is essential to enhance the understanding on the subject matter among students. Educators use a competition-based learning model to bring students’ deficiencies under control in their learning process in higher education. A specific learning activity involving the model was carried out through the production of mind mapping video for the course of Advanced Financial Accounting and Reporting 2 on the Corporate Social Responsibility topic. The study was conducted to examine the factors influencing the effectiveness of the Competition-Based Learning activity in the accounting course. A questionnaire was particularly developed and distributed to all 63 students from the Bachelor of Accountancy Program, Universiti Teknologi MARA, Sarawak Branch, who went through the course in Semester March-July 2018. From the survey, the mind mapping video competition was effective for teaching and learning as the respondents and participants had agreed in general. However, factors, such as number of times taking the course, number of family members in higher education, parents’ level of academic qualification and MUET results revealed no differences on the effectiveness of the competition-based learning activity in the accounting course. Finally, the Corporate Social Responsibility examination score showed no correlation with the effectiveness of the competition-based learning activity.</p> 2019-10-03T04:09:13+00:00 ##submission.copyrightStatement## http://ojs.upsi.edu.my/index.php/IBEJ/article/view/2643 The influence of human resource practices on teachers' job satisfaction 2019-10-24T09:04:29+00:00 Intan Fazlin Fuzi intanfazlinfuzi@gmail.com Muhammad Alif Yuzi Fuzi alifyuzi07@gmail.com <p style="text-align: justify;">The purpose of this study is to determine the influence of human resource (HR) practices namely training, career development, performance appraisal and compensation on teachers’ job satisfaction. Quantitative correlational method was used and data were collected by using questionnaires from teachers pursuing their studies in a public university in Malaysia. The samples were selected by using simple random sampling technique. Upon receiving 148 returned questionnaires, data was cleaned and missing values were amputated by using mean. Data were then analysed by using multiple regression analysis. The findings of this study revealed that teachers were generally satisfied (mean&gt;3.69) with all of the HR practices. However, only training (β=0.326, p-value &lt;0.05) and performance appraisal (β=0.255, pvalue&gt;&lt;0.05) contribute significantly to teachers’ job satisfaction. Overall, 30.3 percent of the variance in job satisfaction could be predicted by the independent variables. In conclusion, this study confirmed that training and performance appraisal influenced teachers’ job satisfaction. The implication of this study is that schools principals should develop better training structure and carry out performance appraisal ethically and objectively in order to increase job satisfaction among teachers.&gt;</p> <p>&nbsp;</p> 2019-10-24T00:00:00+00:00 ##submission.copyrightStatement## http://ojs.upsi.edu.my/index.php/IBEJ/article/view/2649 Social support moderating effect between work-family conflict and health and stress of working students in UPSI 2019-11-06T03:35:10+00:00 Ahmad Zainal Abidin Abd Razak ahmad.zainal@fpe.upsi.edu.my Nek Kamal Yeop Yunus Yeop Yunus nkamal@fpe.upsi.edu.my Norsamsinar Samsudin norsamsinar@fpe.upsi.edu.my Hariyaty Ab Wahid hariyaty@fpe.upsi.edu.my Zaiton Wahid Wahid ahmad.zainal@fpe.upsi.edu.my <p style="text-align: justify;">There have been many studies addressing work-family conflict (WFC) among employees working in an organization. The focus of this study is to address the WFC faced by adults who are currently working and studying at the same time and examine its relationship with their health and stress condition. In addition, this study also examines the moderating effect of social support between WFC and working student’s health and stress condition.&nbsp; The sample for this study consists of working students enrolling in part-time programs in Universiti Pendidikan Sultan Idris, Malaysia.&nbsp; Questionnaires were distributed to students pursuing part-time programs in Universiti Pendidikan Sultan Idris. The questionnaire was developed based on past literature and proposed research framework. The questionnaire consists of questions regarding WFC, Stress, Health, Social Supports and demography questions. Finding from the research indicated that WFC faced by working students in UPSI does significantly relate to Stress, Health, and Social Support. As for the moderation effect, this study found that social support does significantly moderate the relationship between WFC and working students stress condition but not with health. Suggestions on actions that need to be engaged in unravelling WFC matters among working students need to be constructed. Policies and plans on how to mitigate WFC were suggested. This is to help policymakers and government to introduce relevant initiatives so that working adults’ special needs can be fulfilled, thus reducing WFC faced by them.</p> 2019-11-06T03:35:10+00:00 ##submission.copyrightStatement## http://ojs.upsi.edu.my/index.php/IBEJ/article/view/2642 Spending profiles of sultan idris education university undergraduates: a CHAID-based segmentation 2019-11-20T04:13:13+00:00 Khalizul Khalid khalizul@fpe.upsi.edu.my Rosmini Ismail rosmini@fpe.upsi.edu.my <p style="text-align: justify;">Issues on college students spending behaviour have been studied numerous times due to improper use of education funds. Various studies examined determinant factors for this misbehaviour in order to understand, identify and recommend ways to educate these future generations. Some documented relationships between financial behaviours and financial literacy, money beliefs and socialization agents. This study walks the same path but focuses on spending behaviour rather than financial behaviour and examines its association with determinant factors by means segmentation analysis. The aim of the study is to profile Sultan Idris Education University undergraduates’ according to their spending using a decision tree analysis procedure called Chi-squared Automatic Interaction Detector (CHAID). CHAID generates predictive tree models by segmenting based on predictor variables which include demographic characteristics, program of study related traits and funding aspects that were utilized to profiles students’ spending. Spending in this study excludes most incurred expenditures namely living and subsistence costs. Spending profiles were determined based on 751 feedbacks received from business students of Sultan Idris Education University. It was found that, top five most incurred non-subsistence expenses were personal hygiene products, study materials, telecommunications services, clothing and health products. Interestingly, all these five types of spending can be segmented according to only one predictor variable namely, faculty. It can be assumed from this results that, spending profiles are shared within the same faculty. Since spending profiles can be differentiated between faculties, it can be recommended that education programs directed at influencing spending behaviour should be tailor-made according to faculties.</p> 2019-11-20T04:11:49+00:00 ##submission.copyrightStatement## http://ojs.upsi.edu.my/index.php/IBEJ/article/view/2846 The integration of supply chain coordination in higher education supply chain framework 2019-12-27T04:36:08+00:00 Mohammed Ahmed Waham mohammedwaham@yahoo.com Fitra Lestari mohammedwaham1@gmail.com <p style="text-align: justify;">The purpose of this conceptual paper is to develop the education supply chain framework by integrating the supply chain coordination dimensions that are information sharing, commitment, joint decision making and responsiveness. A qualitative framework analysis methodology proposed by Srivastava and Thomson (<a href="#_ENREF_34">2009</a>) will be performed by interviewing seven groups of supply chain actors (schools/polytechnics, university, employers, government, professional bodies, current students and alumni) until data saturation is reached to understand the participants’ experiences about supply chain coordination. The interview data will be analysed by using thematic analysis and emerging themes will help to explain the education supply chain framework from supply chain coordination perspectives. In education supply chain context, this is the first attempt to embed the selected supply chain coordination dimensions in the existing framework. Education supply chain actors could benefit from this framework by performing better coordination to reduce the education-job mismatch. &nbsp;&nbsp;&nbsp;&nbsp;</p> 2019-12-27T04:36:04+00:00 ##submission.copyrightStatement## http://ojs.upsi.edu.my/index.php/IBEJ/article/view/2671 Structural equation model for the relationship between accounting information system and internal audit effectiveness with moderating effect of experience 2019-12-27T08:06:44+00:00 Oday Jasim Almaliki almalikiuday@yahoo.com Nor Hanani Ahamad Rapani norhanani@fpe.upsi.edu.my Azam Abdelhakeem Khalid azamabdelhakeem@fpe.upsi.edu.my Rasool Majid Sahaib rasol@uomisan.edu.iq <p style="text-align: justify;">Accounting information system and internal audit effectiveness assist management in making appropriate decisions. The experience of accountants and auditors may enhance decision making. Moreover, the effect of accountants’ and auditors’ experience on the relation between accounting information system and internal audit effectiveness was not considered in the previous studies. This research aims to develop a structural equation model for the moderating effect of experiences on the relation between accounting information system characteristics and the internal audit effectiveness in Iraqi stock exchange-traded companies. Five constructs representing the characteristics of accounting information system have been selected including integration, flexibility, reliability, relevance, and timeliness. A quantitative approach has been used to achieve the research objective. A survey was conducted on 365 respondents including accountants, auditors and managers in several companies in the Iraqi stock exchange. Statistical Package for the Social Sciences and Analysis of Moment Structure were used to analyze the data and develop the structural equation model. The research results indicated that all the selected accounting information system characteristics had significant effects on internal audit effectiveness. Moreover, experience moderated the relationships between flexibility, integration characteristics, and internal audit effectiveness. Such research findings can assist organizations in assessing and enhancing the quality of their information and the skills and knowledge of their employees, particularly their accountants and auditors.</p> 2019-12-27T08:06:42+00:00 ##submission.copyrightStatement##