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Academic literature on the topic 'PLS-SEM Accountant Management Accounting Firm Performance'
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Journal articles on the topic "PLS-SEM Accountant Management Accounting Firm Performance"
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Jorge Alves Gomes, Paulo. "THE PORTUGUESE ACCOUNTANTS: A IMPORTANT ROLE ON MANAGEMENT ACCOUNTING USE? AND IN FIRM PERFORMANCE?" International Journal of Advanced Research 11, no. 02 (2023): 418–37. http://dx.doi.org/10.21474/ijar01/16267.
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Currently the role of accountants in firms is changing. Increasingly, accountants should have adequate skills not only in terms of financial accounting, but also skills in terms of management accounting that help in the decision-making process and in the performance of firms.The use of management accounting practices, and the respective instruments, has been gaining more and more importance in the business sector, presenting very satisfactory results, contributing greatly to the achievement of a companys competitive advantage over others operating in the same field of activity.There are some studies that suggest a weak influence on the role of management accounting in the decision-making process and in firm or organizational performance, however, they are already somewhat old, namely from the end of the 20th century. However, more recent studies show that many small and medium-sized firms cannot survive in the first years of activity, possibly due to a lack of specialists in decision-making support and they didnt implement Management Accounting (MA).The research objective of this article isto analyse the role of the Portuguese accountant, his skills and how the use of MA can contribute to the firm performance.To meet the research objective, it was decided to apply a quantitative analysis. It was developed a reflective structural equation model (SEM), using a Partial Least Squares method (PLS-SEM), which reveals the influence and impact of the Portuguese accountant and the MA on the firm performance.The results obtained allowed us to conclude that accountants in Portugal recognize the relevance of financial accounting and management accounting for the firm performance, however, they do not give relevance to the complementarity, use and applicability of these two accountings. For accountants in Portugal, management accounting is a complement to the firm performance, not being relevant to financial performance and is less important than financial accounting.
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Miftah, Desrir, and Julina Julina. "Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems." International Research Journal of Business Studies 13, no. 2 (2020): 189–200. http://dx.doi.org/10.21632/irjbs.13.2.189-200.
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This study attempt to determine the direct effect of innovation on company performance and its indirect effect through Management Accounting Information Systems (MAIS) as an mediating/intervening variable. Samples were managers in the manufacturing industry that produces Crude Palm Oil (CPO) operating in Riau Province. Data collected through questionnaires and processed using SEM-PLS. The results found that innovation affects firm performance. Management Accounting Information Systems mediates the effect of innovation and firm performance. Research on MAIS as intervening variable in the palm oil industry was first carried out especially in Indonesia. Innovations made by company through a good Management Accounting Information System will improve the performance of CPO producing company.
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A. Al-Shmam, Maher, Hosam Alden Riyadh, and Salsabila Aisyah Alfaiza. "The Business and Accounting Technology Innovation for Better Firm Performance: A Case of Malaysian Firms." Academic Journal of Interdisciplinary Studies 10, no. 6 (2021): 60. http://dx.doi.org/10.36941/ajis-2021-0153.
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Business and Accounting Technology innovation can play a significant role in enhancing economic growth and has the potential to bring about change and create opportunities for every business Within the introduction of a wide variety of new technologies during the fourth industrial revolution, therefore, this study aimed to evaluate the impact of business innovation, technology orientation and Accounting technological innovation capabilities on firm performance in the Malaysian firms. To achieve this objective 337 sample responses were collected from the business managers of Malaysian firms related to technology and innovation using the purposive sampling technique. Furthermore, this study has used explanatory purpose because of the reason that it gives effective and enhanced understanding PLS-SEM was employed for data analysis using Smart-PLS version 3.2.8. The results have shown that business innovation and technology orientation have a significantly positive effect on technology innovation capability while accounting technology innovation capability has a positive significant effect on firm performance. Implications are the Managers needs to be more aware regarding OI and TICs and how these two processes simultaneously can affect the firm performance. In addition, managers can easily use OI to develop their skills, methods, and innovation aspects. The managers are recommended to provide employees a creative environment and motivate employees to work in an open environment so that it can increase the accounting technological innovation capabilities.
 
 Received: 3 August 2021 / Accepted: 7 October 2021 / Published: 5 November 2021
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Thaib I., M. Farian, Unggul Purwohedi, and Diah Armeliza. "PENGARUH STRATEGIC MANAGEMENT ACCOUNTING, SUPPLY CHAIN PERFORMANCE DAN CUSTOMER VALUE PADA FIRM FINANCIAL PERFORMANCE." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 3, no. 4 (2023): 740–53. http://dx.doi.org/10.55047/transekonomika.v3i4.497.
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Indonesia is one of the countries in Southeast Asia with a high GDP. However, Indonesia's logistic performance is not very impressive, ranking 46th out of 160 countries with an index of 3.15, still falling behind Singapore, Thailand, and Malaysia. This phenomenon could be attributed to a lack of supply chain configuration. Supply chain management involves how firms manage their resources as inputs, which are then processed to become products or outputs. Furthermore, in the field of strategic management, researchers have noted that firms in emerging countries are increasingly moving away from strategic management accounting (SMA), primarily due to its high cost and the need for experts to conduct SMA. However, it's worth noting that SMA includes supply chain configuration as a means to reduce costs and improve efficiency. SMA is not just about managing costs; it also focuses on enhancing performance from the customer's perspective, emphasizing Customer Value. Customer Value is a technique for boosting a firm's performance by strengthening customer relationships. Given the limited research in emerging countries, especially in Indonesia, this topic warrants further investigation. This research aims to analyze the effects of strategic management accounting, supply chain performance, and Customer Value on a firm's financial performance. Using a quantitative approach (SEM-PLS), 100 samples from Small and Medium Enterprises (SMEs) in Kota Bogor were tested. The results indicate that strategic management accounting has a negative effect on Firm Financial Performance, while Supply Chain Performance and Customer Value have positive effects on Firm Financial Performance.
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Adepoju, Adeyemi Oluwaseun, and David Oloyede Fabunmi. "Absorptive Capacity and Project-Driven Firm Performance." European Project Management Journal 14, no. 1 (2024): 66–86. http://dx.doi.org/10.56889/mjoh5799.
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Absorptive capacity is an important determinant of a routine-based firm performance. However, there is need to validate its impact on project-driven firm performance such as in construction companies. In this article, we conceptualize absorptive capacity and firm performance as third-order hierarchical constructs. Our model is tested based on the impact of absorptive capacity on firm performance by using survey data from a sample of 158 project managers in construction companies belonging to the Federation of Construction Industries (FOCI). Using the partial least square structural equation model (PLS-SEM) approach for the hierarchical order constructs (HOC), the findings from the research corroborate most of the earlier studies as well as contrasting relationship between the realised absorptive capacity and financial performance (β = -0.029, t = 0.565). The study offers useful insight into the experiential relationship for our conceptualization and its influence on project-driven firm performance.
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Huang, Yung-Fu, Vu-Dung-Van Phan, and Manh-Hoang Do. "The Impacts of Supply Chain Capabilities, Visibility, Resilience on Supply Chain Performance and Firm Performance." Administrative Sciences 13, no. 10 (2023): 225. http://dx.doi.org/10.3390/admsci13100225.
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This study explores the significance of two determinants: Supply Chain Capabilities and Supply Chain Visibility, in the intricate interplay among Supply Chain Resilience, Supply Chain Performance, and Firm Performance. A dataset comprising 221 participants from Vietnamese garment manufacturing firms was gathered and subjected to analysis using the PLS-SEM approach, revealing insights into the modeled complex relationships. The research findings reveal that visibility significantly influences supply chain resilience; while the hypotheses of a positive impact of supply chain visibility and supply chain resilience on firm performance have been rejected. Interestingly, these findings underscore the significant influence of indirect relationships mediated by factors, such as supply chain resilience and supply chain performance. Hence, this study bridges a gap in the existing body of literature and offers practical implications for supply chain management, particularly concerning performance measurement challenges in this sector. The article suggests that the Vietnamese garment supply chain could enhance supply chain and firm performance by focusing on supply chain capabilities and visibility.
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Tran, Tu Ngoc. "Enterprise Resource Planning Systems and Firm Performance: Examining Mediating and Moderating Effects." Emerging Science Journal 9, no. 3 (2025): 1512–29. https://doi.org/10.28991/esj-2025-09-03-020.
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This study examines the impact of Enterprise Resource Planning (ERP) systems on firm performance in Vietnam’s Hotel, Restaurant, and Entertainment sector, with a particular focus on the moderating role of perceived environmental uncertainty (PEU). Utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) on primary data, the findings reveal that ERP systems significantly improve firm performance through the enhancement of management accounting practices (MAPs). Improved MAPs enable more informed decision-making, efficient resource allocation, and greater operational effectiveness, thereby boosting overall firm performance. Furthermore, PEU moderates the relationship between MAPs and performance, with a more pronounced effect observed in highly uncertain environments. This research contributes to the existing body of knowledge by integrating the Resource-Based View, Contingency Theory, and Technology Diffusion frameworks, addressing a notable gap in ERP literature. The findings provide practical implications for organizations, underscoring the importance of aligning ERP implementation with strategic goals to enhance adaptability in uncertain markets and strengthen overall firm performance.
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Rusyad Nurdin, Luqman Hakim, and Septemberizal Galib. "Leadership Style and Quality Control System on Managerial Performance in a Public Accounting Firm: Mediated Balanced Scorecard Measurement." JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi 4, no. 1 (2024): 1–14. http://dx.doi.org/10.52300/jemba.v4i1.12988.
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This research aims to examine the influence of transformational leadership style and quality control system on managerial performance with balanced scorecard measurement as a mediation in public accounting firms in the DKI Jakarta region. The research is based on the numerous public accounting firms that have been sanctioned by regulators, raising questions about the aspect of managerial performance. The study is grounded in agency theory as accountability in decision-making and contingency theory as the management role in a public accounting firm's organization. The research is quantitative with primary data from the population of auditors in public accounting firms in the DKI Jakarta region. The sample was selected using purpose sampling, and a total of 120 auditors were chosen. The research technique involves descriptive statistics using the SEM-PLS 4.0 tool. The research results yield two conclusions. The first model indicates that transformational leadership style partially influences balanced scorecard measurement, quality control system partially influences balanced scorecard measurement, transformational style partially influences managerial performance, quality control system partially influences managerial performance, and balanced scorecard measurement influences managerial performance. The second model shows that quality control system is mediated by balanced scorecard measurement influences managerial performance. Meanwhile, transformational leadership style mediated by balanced scorecard measurement does not influence managerial performance.
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Fosso Wamba, Samuel, Shahriar Akter, Laura Trinchera, and Marc De Bourmont. "Turning information quality into firm performance in the big data economy." Management Decision 57, no. 8 (2019): 1756–83. http://dx.doi.org/10.1108/md-04-2018-0394.
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Purpose Big data analytics (BDA) increasingly provide value to firms for robust decision making and solving business problems. The purpose of this paper is to explore information quality dynamics in big data environment linking business value, user satisfaction and firm performance. Design/methodology/approach Drawing on the appraisal-emotional response-coping framework, the authors propose a theory on information quality dynamics that helps in achieving business value, user satisfaction and firm performance with big data strategy and implementation. Information quality from BDA is conceptualized as the antecedent to the emotional response (e.g. value and satisfaction) and coping (performance). Proposed information quality dynamics are tested using data collected from 302 business analysts across various organizations in France and the USA. Findings The findings suggest that information quality in BDA reflects four significant dimensions: completeness, currency, format and accuracy. The overall information quality has significant, positive impact on firm performance which is mediated by business value (e.g. transactional, strategic and transformational) and user satisfaction. Research limitations/implications On the one hand, this paper shows how to operationalize information quality, business value, satisfaction and firm performance in BDA using PLS-SEM. On the other hand, it proposes an REBUS-PLS algorithm to automatically detect three groups of users sharing the same behaviors when determining the information quality perceptions of BDA. Practical implications The study offers a set of determinants for information quality and business value in BDA projects, in order to support managers in their decision to enhance user satisfaction and firm performance. Originality/value The paper extends big data literature by offering an appraisal-emotional response-coping framework that is well fitted for information quality modeling on firm performance. The methodological novelty lies in embracing REBUS-PLS to handle unobserved heterogeneity in the sample.
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Stephens, Aaron Rae, Charles Arthur Robb, and Minhyo Kang. "A Comparative Study of Korean and U.S. Firms amid COVID-19 Supply Chain Disruptions: The Role of Relational Capital for Improving Ambidextrous Innovation and Firm Performance." International Academy of Global Business and Trade 18, no. 5 (2022): 77–99. http://dx.doi.org/10.20294/jgbt.2022.18.5.77.
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Purpose - Supply chain disruptions have plagued firms since the advent of COVID-19 lockdowns. As a result, supply chains remain unstable and dynamic. To better understand supply chain management during periods of disruption, this study compares the impact of relational capital on ambidextrous innovation and firm performance between Korean and U.S firms.
 Design/Methodology/Approach - This study includes a sample of 200 Korean firms and 227 U.S firms. PLS-SEM is the statistical tool utilized with MICOM multigroup analysis.
 Findings - Korean and U.S. firms were found to be different on three different pathways indicating that open innovation and investment in supplier relations improve supply chain disruption orientation, exploration innovation, and firm performance
 Research Implications - Relationship capital can significantly improve supply chain management, innovation, and firm performance. Exploitation innovation is better for enhancing supply chain management in the short-term amid interruptions.
Dissertations / Theses on the topic "PLS-SEM Accountant Management Accounting Firm Performance"
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Jänkälä, S. (Sinikka). "Management control systems (MCS) in the small business context:linking effects of contextual factors with MCS and financial performance of small firms." Doctoral thesis, University of Oulu, 2007. http://urn.fi/urn:isbn:9789514285288.
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Abstract
Small businesses are numerous in any country. However, we have very limited knowledge regarding their management accounting (MA) and management control systems (MCS). Traditionally, it has been stated that small firms do not need and use MCS due to their simple structures and poor resources. On the other hand, a few studies on high technology firms have shown that these firms have developed their MCS and are also utilizing sophisticated management accounting practices and information.
The aim of this study is to analyse small firms' use of MCS practices as well as to examine the role of MCS practices and information of small firms in a contingency theoretical framework. Furthermore, the study is not only focusing on small, rapidly growing firms but also on traditional, more stable small firms, all employing from 10 to 49 persons. Based on the survey responses of 183 managing directors of small Finnish firms, the study describes the diffusion and penetration of MCS practices and information among small firms. Two theoretical models are constructed linking the use of MCS with strategy, perceived environmental uncertainty (PEU), use of diversified management team and financial performance of small firms. Tests are made by using structural equation modeling (SEM).
The results suggest that small firms do use a wide range of MCS practices and information. The main results also indicate that the use of a more diversified management team seems to increase the use of MCS practices and information. The use of more advanced practices is related to small firms which have been more profitable or which have had lower growth rates in sales. In addition, the use of MCS seems to be associated with small firms' strategies, both realized and intended. The pursued strategy seems to drive small firms' profitability and growth in net sales. However, such an association was not found between the intended strategy and financial performance after two years. The use of MCS seems to have only a few positive effects on small firm's financial performance. Nevertheless, more use of advanced dimensions of MCS seems to predict significant improvements for longer-term growth in net sales.