International Journal of Commerce and Finance

13-24

Authors: Emnet Negash Debele, Zerihun Ayenew Birbirsa

The study intends to assess whether leadership style enhances an effective enterprises risk management at tomato production value chain in Ethiopia. The target population of the study include: Dealers, farmers and union organizers. It was stratified random sampling that was deployed to get sample respondents. Accordingly two hundred and seventy- three respondents responded the questionnaire. Qualitative data was collected to triangulate the responses of sample respondents. Finally, the study reveals out that the leadership style affects enterprise risk management significantly. Hence it is advisable for tomato production firms to exercise the leadership style that fits their organizational culture.

34-50

Authors: Beyene Yosef Nurebo, Deresse Mersha Lakew, Mathewos W/Mariam

Purpose- The aim of the study is to assess factors affecting tax audit effectiveness as effective tax audit enhances tax administration. Research methodology – To achieve objective of the study, both qualitative and quantitative research methods have been employed. The Sample respondents selected for the study were 146 by employing purposive sampling technique out of which 106 questionnaires were returned back. Descriptive statistic and multiple linear regression analysis via Statistical Package for Social Science (SPSS) Version 20.0 were employed. Findings- The result revealed that management support, audit quality, taxpayers’ awareness, and standardized integrated government tax administration system have statistically significant positive effect on audit effectiveness, while tax law complexity and tax accounting and reporting have statistically significant negative effect on tax audit effectiveness. Research limitations- The empirical research was carried out on tax audit effectiveness by using tax officials who are working in Tax Authority, but it did not include taxpayers in the study. Because of this and limited scope of the study area may not ensure that the indicated results are characteristic for the tax audit activity in Ethiopia at national level. Future researchers on the topic can include taxpayers’ opinion and widening the scope of the study area. Practical implications- It is recommended that the concerned authority should simplify the area of complex tax laws and encourage taxpayers who declare using relatively good accounting system by assessing tax on their accounting records rather than assessing by estimation. In addition, assessing tax on the specified period of five years to save taxpayers from the unnecessary burden of penalty and interest. Originality/Value- Previous studies din not address effect of tax audit in tax administrative functions on taxpayers’ registration, return reporting and effect of SIGTAS on tax audit.

60-69

Authors: Eletta Onaepemipo, Umaru Mustapha Zubairu, Bilkisu Abubakar, Simeon Araga, Hadiza Umar, Abdulhafeez Ochepa

Purpose – The purpose of this paper was to critically review the concept of factoring, with the view to ascertain its effectiveness in ensuring that organizations have access to enough liquid funds that facilitate the smooth running of their operations. Methodology – The Systematic Quantitative Assessment Technique (SQAT) was used to identify and review relevant peer-reviewed journal articles that had investigated factoring as a source of working capital. Findings – Based on a critical review of extant factoring scholarship, it was deduced that factoring has been effective enough to elicit a growing rate of adoption across the continents, despite the costs of adoption, as well as the 2009-2014 global financial crisis, excluding only North America where there seems to be a constant decline in adoption rate. Research limitations – The use of limited but high quality academic databases means that some articles were not considered for this review. Originality/value –The study is one of few studies to discuss the effectiveness of factoring as a source of working capital.

79-91

Authors: Najwan Adileh, Özgür Çengel

Employee brand commitment has a vital role in their brand supporting behaviors. Therefore, this study is investigated the effect of internal branding Mechanisms on employee brand commitment from the employees’ perspective. This study also is examined the differences in employees’ perspectives on internal branding mechanisms, and employee brand commitment depends on their years of experience & monthly income. This study is targeted the banking industry using a convenience sample that includes ten banks in Palestine. This study is explored the employees’ perspective, thus, the unit of analysis in this study is the banks’ employees. This study is employed a quantitative empirical causal research design, through a self-administered structured questionnaire. This study is used descriptive statistics tests, One-way Analysis of Variance (ANOVA), post-hoc multiple comparisons, two-step SEM process, and the confirmatory factor analysis (CFA). Moreover, the data is analyzed using the “Analysis of Moment Structure” AMOS 20 program. The findings are shown a strong effect of internal branding Mechanisms on employee brand commitment. Also, the study found differences in employees’ perspectives on internal branding mechanisms and employee brand commitment depend on their years of experience & monthly income. Therefore, this research study may provide some benefits to the banking sector and the researcher in order to understand better the factors that will increase employee understanding of internal branding activities and enhancing employee brand commitment.

102-120

Authors: Murat Özer, Ahu Tuğba Karabulut

The aim of this study was to explore the influences of team enablers (team autonomy and organizational support) and team cohesion dimensions on project team success and to test the mediating effect of team cohesion dimensions in this relation. PLS-SEM was implemented in the study carried out in 110 project teams with 343 team members in a multinational financial institution. The measurement model was tested for validity and reliability. Because the analysis was performed at team level, aggregation of the survey responses to team level were done by calculation of arithmetic mean. The findings of the research revealed that organizational support was a significant antecedent of team task cohesion and team effectiveness. Team task cohesion mediated the link between organizational support and team effectiveness. Although the significant direct positive influences of team autonomy on success dimensions were confirmed, it appeared that none of the dimensions of team cohesion was influenced by team autonomy. In line with the literature, positive influences of task cohesion on effectiveness and innovation were supported, but the influence of social cohesion on team success was immaterial.