International Academic Research Journal of Business and Management (IARJBM) - ISSN : 2227-1287 (Print)

Impact Factor - 68.16 (ICV) 2015

International Academic Research Journal of Business and Management (IARJBM) is a Double-blind peer-reviewed quarterly journal, published by Academic Research Publishers. The journal publishes research papers in the fields of business, management, marketing, finance, economics, human resource management and relevant subjects. The journal is available only on print edition and the current issue can be viewed online. Authors can also download current article from online version.

Vol No. 4 Issue 4 : October 2015
Research on the E-Business Innovation Model of Chinas Steel Industry Pages From : 01-11
Author(s) : Liang-fang LI,Qi XU
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   At present, China's steel industry is experiencing a serious dilemma. The steel companiesrnare trying to achieve a breakthrough and upgrade in the face of adversity with E- business.rnSo E- business has been a long-term development in the steel industry, from version 1.0 tornversion 2.0, and now it has come to version 3.0. In its version 3.0 resource integrationrnplatform, the information release platform, electronic trading platforms, financial servicernplatform, logistics service platform for mutual nested form an organic whole. This paperrnstudies the iron and steel e-business innovation model, including collaborative e-businessrnbased on the information value chain model and based on modern finance and logisticsrnservice mode of E-business resources integration, analyzes the inventory impawn financingrnunder the benefits of all parties, show that the steel industry set up the E-commercernplatform of resource integration, which can effectively integrate the information flow,rnbusiness flow, cash flow, logistics, etc.. To reduce information search cost and transactionrncost, strengthen the supervision of logistics and optimizing credit environment, injectingrnnew growth for the steel industry chain fundamentally

Gender differences in Buying Behavior and Brand preferences towards Backpack Pages From : 12-27
Author(s) : Mr. M. Sathish (Senior),Mr. Sachin Menon,Mr. Yuvaraaj Mahendran
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   The purpose of this study is to understand the differences in buying behavior andrnpreferences between men and women during the purchase of a backpack. In 2015, thernretail sales value of the casual bag segment in India is expected to be about 687 millionrnU.S. dollars. The total retail sales value of the Indian luggage market is forecasted to bernabout 1.87 billion U.S. dollars in 2015 (Statista.com). Luggage market is broadly dividedrninto Travel, Casual and Business bags. Casual bags contribute about 35%rn(www.analystassociation.com) in the luggage market. Casual bag consists of Backpacks,rnshoulder bags, wheeled duffle bags, etc. The main focus of our study was Casual bags,rnmore specifically backpacks.rnA qualitative and a quantitative analysis were done. The quantitative analysis included arnsurvey including respondents of about 236. To capture the functional value of thernfindings factors like price, durability, capacity, comfortableness while carrying, mode ofrnpurchase and additional accessories where considered while framing the questionnaire.rnFor capturing the social value and emotional value behind the consumer’s preferencesrnbrand was taken into consideration. For capturing the epistemic value factors like type ofrncolors and design was taken into consideration. Qualitative research included anrnobservational research and a focused group discussion. The observational research wasrnalso conducted that lead to similar findings. The buying behavior of men and women in arnwell-known Bag retail was conducted for a day. The results indicated that men gave morernimportance to functionality, whereas women stressed on design, color and price of thernbag. The focused group discussion also leads to similar results.rnThe findings of the analysis indicated that there were indeed a stark difference in thernpreferences while purchasing a backpack, between men and women. It showed that menrngive more importance to utilitarian factors like durability and quality of zip. On the otherrnhand, it indicates that women give more importance to epistemic values such as design.rnIt was also found that both the groups don’t give much importance to color.

Impact of an Enterprise Resource Planning System (ERPS) on the Accounting Process of a Public Sector Organization in Sri Lanka Pages From : 28-50
Author(s) : W.A.D.S.A. Wickramaarachchi,N.K.Jayasiri
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   With the development of information technology, the business environment has become morerndynamic, globalized and competitive. Hence, the business processes of organizations havernbecome more complex. To survive in such a complex environment businesses often opt forrnimplementing an integrated solution like Enterprise Resource Planning System (ERPS). Thernintegrative nature of the ERPS has substantially aided in resolving complexities andrnstreamlining the business processes. Since ERPS functions with business processes, itrnrequires changes in the way of doing business activities. Thus, present research studies on thernchanges of the accounting process with the implementation of ERPS in the Sri Lankan publicrnsector. The change in accounting process covers the change in accounting practices, change inrnaccountant‟s role and benefits and challenges. In the present study, qualitative approach isrnselected as the research strategy and the study is conducted as a case of a public sectorrnorganization. Fifteen informants were selected within the company and semi-structuredrninterviews are used to collect information. The findings of the study suggest that the ERPS doesrnnot bring in fundamental changes to the accounting process, but facilitates improvements to thernaccounting functions and eventually streamline the accounting process. Nevertheless, ERPSrnrelieve the accountants from routine tasks and assign them new roles such as, analysts,rnconsultants and strategic agents. Further, due to common weaknesses such as lack of trainingrnat the implementation, lack of knowledge management and rigid governmental proceduresrnapplicable to public sector organization reducesrnsome benefits expected at the implementation stage.

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