IJCF, Cilt 10, Sayı 2, Makale Koleksiyonu

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https://hdl.handle.net/11467/9390

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The nexus of quality of the e-tax system, taxpayers’ attitude, multiple mediators, and tax compliance behaviour: A theoretical paper
(Istanbul Commerce University, 2024) Masunga, Faustine Juma
Several works of the extant literature have explored tax compliance behaviour. Some studies invesfigated factors that have a posifive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus on insfitufional theories to explain tax compliance behaviour. Moreover, some literature has opined that tax compliance behaviour is based on economic factors, while other studies have expounded on social factors. Yet there is a finy debate regarding the probability of amalgamafing both the quality of the e-tax system and attitude towards the e-tax system using mulfiple mediators to explain tax compliance behaviour. This paper advances the model suggesfing that tax compliance behaviour is the result of the interplay of the quality of the e-tax system (employing the IS Success Model) and the attitude towards the e-tax system (arraying the technology acceptance model and the theory of planned behaviour). We suggest that both the quality of the e-tax system and the attitude towards the e-tax system are considerable constructs in expounding on tax compliance behaviour through mulfiple mediators (user safisfacfion and behavioural intenfion).
Audit Expectation Gap: An empirical analysis from Nigeria
(Istanbul Commerce University, 2024) Alao, Abdul-Azeez Adeniyi
It is not uncommon to associate the failure of corporate entities to the performance of external auditor (s) due to the variance in the opinion of the auditors and users of financial information on the duties of external auditors. In view of above, this study investigated the subsistence of Audit Expectation Gap (AEG) in Nigerian quoted firms with reference to four (4) AEG factors. The study employed" cross-sectional survey research design with online structured questionnaire" via Google form link shared among the respondents. A total of three hundred and ten (310) valid responses through the purposive sampling method were used for the analysis. Meanwhile, the" validity and reliability" of the questionnaire were earlier established. The data were later analysed using the Mann-Whitney U test at 5 percent" level of significance". The result showed the presence of AEG with respect to going concern, independence and responsibility factors. The study concluded that the AEG is still a menace in the accounting profession especially with reference to the Nigerian quoted firms. Therefore, it is recommended that Nigerian quoted firms should ensure the maintenance of sound accounting and internal control systems as well as upholding the independence of external auditor (s).
An examination of the nexus between private savings and economic development
(Istanbul Commerce University, 2024) Boloupremo, Tarila; Umbe, Ayekurobotaregha Eddy
The study aims to investigate the private savings and economic development nexus in Nigeria. The methodology is based on econometric analysis to estimate parameter values and analyze economic relationships with co-integration and Granger causality tests employed to examine the variables employed. The variables employed in the study have long term positive relationship following the results from the Johansen co-integration, private savings and economic development have bilateral causality which is significant using the Granger causality tests. The results suggest that economic development Granger-causes private savings and private savings Granger-cause economic development. Following the study results, in the long run economic development can stimulate private savings and private savings can accelerate economic development. Government and policymakers in Nigeria should implement policies to attract more private savings, thereby accelerating economic development and growth, GDP per capita increase, and the living standard of citizens in the country improved.
Macroeconomic concerns and bank specific deposit processing challenges - a study on Bangladesh
(Istanbul Commerce University, 2024) Nasrin, Farhana
The banking industry is undergoing a dramatic transition that is being propelled by rising FinTech competition, changing business models, mounting pressure from laws and compliance requirements, and innovative technology. This research attempts to present pertinent macroeconomic and banking-related issues that commercial banks are now dealing with as the road of managing deposits becomes more and more challenging. The study gathered the opinions of 200 sample professionals from 29 private commercial banks of Bangladesh that are listed on the Dhaka Stock Exchange and Chittagong Stock Exchange. The result showed that unhealthy competition, regulatory restrictions, and inadequate financial coverage of depositors are the three main issues affecting bank deposit management in Bangladesh. The study recommends that steps should be taken to ensure fair competitive environment and consistent interest rate among the private commercial banks, that the central bank should be more cooperative and flexible in setting different rates and boundaries which can hinder deposit collection; and moreover sufficient amount of coverage and suitable method of premium calculation at deposit insurance should be emphasized to have more public confidence.
The business start-up procedures and costs for entrepreneurs
(Istanbul Commerce University, 2024) Pehlivanoğlu, M. Çağrı; Aykaç, Selim; Civelek, Mustafa Emre
Entrepreneurs may encounter various difficulties when launching a new business. A business setup process can be quite straightforward in some nations and be challenging in others, particularly with regard to the amount of procedures to register a business and procedural costs. This study uses data from multiple nations to evaluate and the number of the required procedures and their costs associated with launching a business over time. 10 years of data from 171 different nations are included in the research sample. The study has two main variables. The findings show that there is a positive and significant relationship between the amount of business start-up procedures and procedural costs. The analysis of the data history also reveals that the time-consuming aspects of business start-up procedures and procedural costs for starting a business have shown a global downward trend over the years. Through a quantitative analysis, this study has demonstrated in the literature that countries consider the importance of making remedial arrangements to encourage entrepreneurship. Facilitating the entrepreneurship process and paving the way for new investments worldwide is essential for the development of national economies. Countries are expected to further improve current policies for entrepreneurial activity.
Determinants of financial inclusion among rural households in West Wollega Zone, Ethiopia
(Istanbul Commerce University, 2024) Tamene, Bonsa; Demissie, Tehetina; Mengesha, Tadele; Geleta, Mesfin Tesfaye
The General objective of the study is to investigate the determinants of financial inclusion among rural households in the West Wollega Zone of Oromia regional state, Ethiopia. The study used an explanatory research design and a mixed research approach. This study selected respondents through multi-stage sampling techniques, and used a questionnaire to collect the necessary data from 384 sample households. The data were analyzed using descriptive statistics and a logistic regression model. The result of regression shows that among the incorporated independent variables; financial literacy, level of awareness, monthly income, level of education, and age of household heads had positive relationship with the financial inclusion of households with significance level of 0.000, 0.004, 0.000, 0.030, and 0.018 respectively. The remaining variables had insignificant effect on financial inclusion of rural households. The research findings would have an impact on different stakeholders and policy makers with respect to financial inclusion among rural households. The study, recommends promotion of financial education, and creating awareness about financial system among rural households. The study would also contribute to knowledge gap and capacity building with respect to determinants of financial inclusion among rural households in west wellega zone of Oromia regional state, Ethiopia.
The effect of military expenditure on economic growth and environmental quality in Uganda
(Istanbul Commerce University, 2024) Komba, Anthony Ladis
This research aims to empirically investigate how military expenditure (ME) relates with economic growth (GDP) and environmental quality (CO2) in Uganda from 1990-2022 using a flexible autoregressive distributed lag (ARDL) model and Toda-Yamamoto Granger causality test. The results showed that in the long run, ME is positively related to GDP but the result is insignificant. However, in the long run, the effect of ME on CO2 is positive and statistically significant. Furthermore, the short run effect of ME on GDP is negative but insignificant while on CO2, the effect of ME is positive and significant. Additionally, the causality test results revealed a unidirectional causality running from ME to GDP and ME to CO2. Also, a bidirectional causality flows from population growth (PG) to GDP and CO2 while a unidirectional causality flows from gross capital formation (GCF) to GDP and CO2. From these results, Uganda policymakers should encourage military spending since it yields a positive effect on economic growth but should keep in mind of the environmental quality to align with Sustainable Development Goal 13. However, other sectors of the economy like education, agriculture should not be abandoned.
The impact of leadership on the effective implementation of organizational change
(Istanbul Commerce University, 2024) Saidykhan, Lamin W.; Keleş Tayşir, Nurgül
The study investigates the influence of leaders’ behavior on the effective implementation of organizational change. ‘The study also examines ‘the mediating role of followers’ response to change and the moderating role of leaders’ behavior on followers’ dispositional resistance to change in the change process.’ Data was collected from 238 academic staff working in higher education institutions in the Gambia and analyzed with the help of SmartPLS 4.1.0.0 using partial least squares structural equation modeling (PLS-SEM).’ The results indicate a positive relationship between leaders’ behavior and change effectiveness. Furthermore, followers’ response to change mediates the relationship between leaders’ behavior and change effectiveness. ‘However, the results do not provide support for the moderating role of leaders’ behavior on the relationship between dispositional resistance to change’ and followers’ response to change.’ The article is concluded with implications and directions for future research.
Budget implementation and human capital development in Nigeria
(Istanbul Commerce University, 2024) Akano, Latifat Omolara; Salawu, Rafiu Oyesola
The issues of low literacy rate, reduction in gross enrolment rate, low life expectancy at birth and increase in infant mortality rate have been attributed to low or lack of adequate budget implementation in the key sectors namely: education, health, agriculture and science and technology which are considered relevant to human capital development by the United Nation Development Programme (UNDP) and it is a common phenomenon affecting development in all Africa economies. It is expected that when the budget is implemented fully, it will drive human capital development components in these sectors. Therefore, the study examines the nexus between budget implementation and human capital development in Nigeria. We used data of education, health, agriculture and science and technology sectors ranging from 2003 to 2019. Evidence from Autoregressive Distributed Lag (ARDL) model showed that budget implementations in health, agriculture, technology, had positive and significant effect on human capital development in the short run. The results further showed that in the long run, budget implementation in agriculture had positive and significant effect on human capital development. The study recommended that budget implementations in these sectors should be given utmost priorities and performe1d with focus on achieving human capital development.

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