African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4167

Table of Content: November 2020; 14(11)

November 2020

Health service in Brazilian private and public hospitals: Budgetary participation, feedback and performance from clinical managers’ perception

Budgetary control is pointed as a managerial mechanism suitable for cost reduction and control as well as performance evaluation of institutions. In health organizations, budget is used for funds allocation, coordination, control and communication of the institutions’ strategies.  In this context, the research will observe the phenomenon of budgetary process from the perspective of Health Service managers of...

Author(s): Gisele Cristina dos Santos, Carlos Alberto Grespan Bonacim and Luiz Eduardo Gaio

November 2020

Sunday consumer behavior: A case study in retail marketing

The Sunday opening of shops is a very debated topic on both international and national levels. On a European level, the regulation of Sunday work is varied, with most Member States that, like Italy, do not impose restrictions on openings and working hours. The present work aims to analyze the European reference framework of Sunday openings, focusing on the Italian situation, which is currently experiencing proposals for...

Author(s): Pierluigi Passaro, Paola Perchinunno and Dario Schirone

November 2020

The effects of organizational learning on the security of banking’s information system in Indonesia

Organizational learning improves the security of information system. This study aimed to test and prove whether organizational learning had an effect on the security of information system. Data was gathered through survey, by administering questionnaires to public banks in Indonesia, and was tested using SEMPLS. This study employed explanatory research methodology. The findings showed that insecure information system...

Author(s): Said Herry Safrizal and Marjulin

November 2020

Effect of human capital accounting on earning per share of equity owners of deposit money banks in Nigeria

The study examined the effect of human capital accounting on Earning per Share (EPS) of deposit money banks in Nigeria. Secondary data were collated from annual reports of the sixteen deposit money banks listed on the Nigerian Stock Exchange between 2006 and 2017. The study employed static panel data of fixed and random effect to explore the relationship between human capital accounting and EPS of deposit money banks in...

Author(s): OLAOYE Clement Olatunji and AFOLALU Anthony Buyide  

November 2020

Supplier selection in global uncertainty: Using a case study approach to identify key criteria required for building resilience in the supply chain

The rise in disruptions to supply chain is a major concern to most organizations. Supply chain managers need an innovative framework to respond to them. This research considers the supplier selection stage a strategic point to act. With careful selection, resilience is built in their operations. However, the challenge becomes what criterial factors to consider in the selection process, especially with global...

Author(s): Maleghemi Olusegun C.  

November 2020

The impact of financial difficulties on earnings management strategies: The case of Italian non-listed firms

This study investigates the impact of the degree of financial distress on the earnings management activities of Italian non-listed firms using a linear regression model proxied by the Altman Z-Score which controls the heteroscedasticity and autocorrelation using the Petersen method. The extant literature provides mixed evidence on this relationship for listed firms. In this study we find a positive (negative)...

Author(s): Gaetano Matonti, Aurelio Tommasetti, Carlo Torre and Jon Tucker