Бухгалтерский учет и маркетинг

Marketing actions frequently result in long-term value, but financial accounts frequently fail to reflect this. Internal reporting typically makes use of the same records, which prevents both marketing's value creation and accountability for misusing market-based assets. Financial accounting's omission of market-based assets can be mitigated by creating comprehensive marketing accounts. We contrast marketing accounts with current accounting practices, outline current accounting practice and explain current accounting practice. Market-based assets are valued by marketing accounts, which use the matching concept of accounting to treat marketing as an investment whenever necessary. Due to their sole purpose of supporting management decision-making rather than investor decision-making, these accounts are feasible within the confines of accounting regulations on the basis of expected value. Marketing accounts are comprehensive and consistent across businesses, but not between them. Finally, their assumptions and models are recorded and approved by the chief marketing officers who in turn control them.

Given the interest in big Data in marketing research, we present a semi-automated text mining-based research literature analysis with the aim of identifying the main trends in this field. In particular, the analysis focuses on five relevant dimensions and terms: Marketing, big data, the countries and continents of authors' affiliation, products and industries 1560 published articles from were examined in total. Big Data publications did not clearly align cutting edge marketing techniques with benefits, indicating that research is bipartite between technological and research domains. Additionally, there were only a few publications with co-authors across continents. Additionally, the findings indicate that big Data applications to marketing research are still in its infancy. As a result, for Big Data to thrive in marketing, more focused efforts toward business must be made. Unstructured data generated by new communication technologies and user editing platforms (e.g., text, images and videos) and structured data generated by organizations traditional databases are both forms of Big Data that are currently prevalent. Customer’s decisions are being significantly influenced by social media platforms like Facebook and twitter, leading businesses and brands to incorporate information from these platforms into their marketing strategies. As a result, Big Data is expanding.

This study was conducted to investigate the determinants of commercial banks’ financial stability in Ethiopia for ten consecutive years (2009-2018). The target population of this study was the total number of commercial banks in Ethiopia, of which one is a state-owned bank and the rest are private banks. Data were collected from the audited financial statements of nine sample commercial banks selected by using purposive sampling. The balanced panel data and quantitative research approach were used for data analysis. Results are estimated by using multiple regression models. The empirical results revealed that there is a statistically significant and positive relationship between the financial stability of banks and bank size, capital adequacy ratio, and liquidity. On the other hand, operating cost was found to have a statistically significant and negative relationship with the financial stability of banks. The study also revealed that inflation had a negative and statistically insignificant relationship with the financial stability of banks. Finally, the deposit interest rate was found to have a positive and statistically insignificant relationship with the financial stability of commercial banks in Ethiopia. Therefore, this study recommended that banks, investors, regulators, and policymakers should give more attention to bank size, capital adequacy ratio, liquidity, and operating costs to maintain the financial stability of commercial banks in Ethiopia.

This study aimed at investigating the determinant factors affecting financial sustainability of local NGOs located in eastern Hararge zone, Ethiopia. This study adopted a descriptive research design. The research target population was made up of 216 staffs of local nongovernmental organizations in eastern Hararge zone. Purposive sampling technique was applied in sample selection. Analysis was done using descriptive statistics using SPSS software. The analyzed data was presented through mean and standard deviation. There was need to determine if there was an existing relationship between the variables of study and the researcher used correlation and regression analysis.

The study results also showed that there was a significant positive relationship between independent variables and dependent variable. The study concluded that income diversification, donor relationship management and financial management systems played a critical role in the financial sustainability of local NGOs. The study recommended that, NGOs should identify and implement various income generating activities with a view of achieving self-sustenance especially in light of declining donor support and should develop an operating framework that allows frequent meaningful collaborations with the donors in the execution of their activities. Furthermore, NGOs should strengthen their financial reporting structures to ensure effective management of their financial resources.

This study is undertaken to investigate the factors affecting Islamic banks’ financial services in Ethiopian banking industry with specific reference to commercial bank of Ethiopia branches found in Harar town. To achieve the aim of the study the primary data was collected through standard questionnaires. For measurement purpose, the Likert scale method was used to range of responses. The sample size was made up of 218 respondents. In which 18 interest free window employees and 200 customers are included. Purposive sampling technique was applied in sample selection. Analysis was done using inferential statistics using SPSS software. To determine existing relationship between the variables of study the researcher used correlation and regression analysis. The study result reveal that, all independent variables that are relative advantage, complexity, awareness, compatibility and perceived risk have small positive relationship and statistically significant correlation with dependent variable that is Islamic banking financial service. To conclude, the independent variables have serious effect on the Islamic banking service of CBE branches in Harar town. The bank should prepare different awareness creation programs and advertisement packages to create good awareness regarding Islamic banks operation and their services through focusing and continuing the Awareness creation programs using different occasions.

This study aimed at examine the effect IFRS adoption on financial analysis practices of private commercial banks in Ethiopia using quantitative research approach based on financial information’s and figures collected from 16 private commercial banks annual audited reports. The data were collected and summarized in excels, test and analyzed in SPSS. Figures and ratios were tested and analyzed through descriptive statistics, test of equality of means, median and variances. The descriptive statistics result indicates most of the range of values is larger in IFRS compared to that in GAAP. IFRS adoption does not change significantly, at the aggregate level. Some financial statement figures decreased and others increase after the transition. The study suggests that various adjustments affect the differences between financial statement figures and ratios in IFRS and GAAP. It may be sensible to rely on cash flows to avoid the subjectivity inherent to accounting adjustments. Since IFRS adoption is new to Ethiopia, the impact of IFRS on financial statement figures and financial analysis needs further studies by taking more trend data in the future.