International Business Journal

This article discusses the scope related to Malaysian and Indonesian accounting research in agricultural literature. This discussion was based on two well-known Malaysian accounting journals and many were referred from 2008 to 2016, recognized as Accounting Overview Malaysia (MAR) and Asian Business and Accounting Journal (AJBA), and three Indonesian accounting journals namely Economic & Financial Studies (SEZ) , Gadjah Mada International Business Journal (GamaIJB) and Indonesian Accounting and Finance Journal (JAKI). In MAR and AJBA, Corporate Governance, Auditing, Financial Accounting Reporting, and Management Accounting are the most widely published topics. In SEZ, Economy, Finance, Public Sector Accounting and Taxation; GamaIJ, Management / Managerial Accounting and Finance; and JAKI, Management / Managerial Accounting, Financial Accounting, and Reporting Audit are the most widely published topics. This article proposes peculiarities, non-company and non-professional attributes as opportunity-researched variable fields for future agricultural studies. This article concludes with a reminder of the direction that leads to Malaysian and Indonesian accounting research, including the ontological difference between agricultural studies and accounting minutes while the latter seeks to fulfill generalizations, company attributes and stereotyped-research-variable professionals. It was concluded there is no difference in the average number of journals published in Malaysia and Indonesia with the t test.

Download Full-text

An Empirical Study on the Development of Global Mindset Through Learning

10.31219/osf.io/aw73q ◽

2021 ◽

Author(s):

SDAG Lab

Keyword(s):

International Business ◽

Undergraduate Students ◽

International Experience ◽

Three Dimensions ◽

Future Research ◽

Global Mindset ◽

Static State ◽

Significant Difference ◽

Before And After ◽

Business Journal

This study aims to examine the development of global mindset, which is rarely addressed in a Korean international business journal. We investigate whether the global mindset is a static state that is difficult to change or a dynamically changeable competence. Based on the global mindset literature, we categorize the global mindset into three dimensions - cognition, skills and attitudes - and analyze the nature (static or dynamic) of each dimension. We collect survey questions from 269 undergraduate students. We use paired sample t-tests to analyze whether the undergraduates have changed their global mindsets in terms of cognition, skills and attitudes after taking the international business class during a semester. Results reveal that the levels of cognition and skills have increased after the class, but the attitude level shows no significant difference before and after the class. The results also show that overall global mindsets after the class become higher than before the class. We also find the positive moderating effects of global motivation and international experience on the relationship between the international business class and the global mindset. It means that the effectiveness of international business class on the global mindset is strengthened with the high levels of global motivation and international experience. After the conclusion, we suggest future research topics related to the global mindset which have been rarely addressed in the field of the Korean international business academy.

Download Full-text