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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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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.
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Yassin, Mohammed M., Dea’a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab, and Farouq Altahtamouni. "Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis." International Journal of Financial Studies 12, no. 1 (2024): 1. http://dx.doi.org/10.3390/ijfs12010001.
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The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, “Revenue from Contracts with Customers”, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to manipulate earnings. During COVID-19, variable considerations in ASC 606 were used to manage earnings as a tool to help firms survive. The study aimed to test the mediating role of earnings management in influencing the effect of variable considerations in ASC 606 on the continuity of the firm. An online questionnaire was sent to financial reporting preparers in US public shareholding firms; 403 valid questionnaires were received. The results of PLS-SEM revealed that crises such as COVID-19 have highlighted the way in which variable considerations in ASC 606 were exploited to manage firms’ earnings to ensure their survival. Companies resort to showing their best financial performance, beautifying its financial reports by manipulating profits, using flexibility in accounting policies, but this may negatively affect the country’s entire economy by collapsing companies and creating more financial crises that cannot be easily addressed.
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Hussain, Arsalan, Minhas Akbar, Arfan Shahzad, Petra Poulova, Ahsan Akbar, and Rohail Hassan. "E-Commerce and SME Performance: The Moderating Influence of Entrepreneurial Competencies." Administrative Sciences 12, no. 1 (2022): 13. http://dx.doi.org/10.3390/admsci12010013.
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This research aims to examine the mediating role of the use of the e-commerce and moderating influence of entrepreneurial competencies on the performance of small and medium enterprises (SMEs). The study data were collected via a structured questionnaire comprised of a seven-point Likert scale from practitioners serving at the top and middle-level positions in Pakistani SMEs. The Partial Least Squares Structural Equation Modelling (PLS-SEM) technique was applied on 250 useable returned questionnaires. The results showed that the association between the use of e-commerce and firm performance is positively significant. Moreover, the use of e-commerce mediates the positive association between technological readiness, adoption cost, and firm performance. However, the moderating role of entrepreneurial competencies does not appear as significant between the use of e-commerce and manufacturing SMEs’ performance. The present study is the first to explore entrepreneurial competencies as a moderator between e-commerce adoption and firm performance. The empirical outcomes of this research provide useful theoretical and practical implications for the managers and practitioners to understand the underlying factors for the successful implementation of e-commerce in the SME sector to enhance firm performance.
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Ardini, Lilis, and Mochammad Fahlevi. "Circular economy from an environmental accounting perspective: Strengthening firm performance through green supply chain management and import regulation in Indonesia's plastic recycling industry." Uncertain Supply Chain Management 12, no. 3 (2024): 1633–46. http://dx.doi.org/10.5267/j.uscm.2024.3.017.
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This study investigates the impacts of environmental accounting, green supply chain management (GSCM), and import regulations on firm performance. Using a quantitative research design, this study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine 192 managers from the health equipment industry. The research employs a comprehensive array of measurement items derived from interdisciplinary literature to assess the intricate relationships among the primary variables in a multifaceted manner. This research underscores the favorable effect of environmental accounting on bolstering green supply chain management (GSCM) practices and dexterously navigating import regulations, which ultimately prove to be highly beneficial for a firm's performance. This study validates the potency of a circular economy approach, with resource efficiency emerging as a crucial aspect in maximizing both ecological and financial outcomes. The measurement model developed in this study is a dependable resource for future research and practical applications aimed at promoting sustainability in the industry.
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Nguyen, Oanh Kieu Thi, and Thi Hoang Vi Vo. "The relationship between management accounting information systems, competitive advantage and performance: The moderating role of digital transformation." International Journal of Innovative Research and Scientific Studies 8, no. 3 (2025): 4593–601. https://doi.org/10.53894/ijirss.v8i3.7570.
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This study aims to clarify the impact of management accounting information systems (MAIS) on competitive advantage (CA) and firm performance (FP), as well as examine the moderating role of digital transformation (DT) in this relationship. Data were collected through a structured questionnaire administered to 145 senior and middle managers at Vietnamese enterprises. The research model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software. Research results show that MAIS has a positive and significant impact on both CA and FP. CA also mediates the relationship between MAIS and FP. In addition, DT has a statistically significant moderating effect only on the relationship between MAIS and CA. This study makes a new contribution to the academic literature by clarifying the role of management accounting information systems in enhancing competitive advantage and business performance, especially in the context of enterprises in Vietnam. The findings not only provide practical suggestions on integrating digital transformation with internal information systems but can also be considered a useful reference for managers in enhancing strategic decision-making and improving organizational performance.
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Bhandari, Pratikshya, Bijay Sigdel, Sarana Photchanachan, Kullaya Uppapong, and Asmita Bhattarai. "Revamp of Tourism Industry in Nepal." JWEE, no. 1-2 (March 29, 2023): 89–109. http://dx.doi.org/10.28934/jwee23.12.pp89-109.
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The Covid-19 pandemic unexpectedly disrupted people and placed a global consequence; no industries have arguably been as hard-hit as Nepal's tourism industry. Therefore, the study has examined the influence of EO on revamping women-owned tourism businesses and how the mediating effects of competitive advantage influence the performance of women-owned tourism businesses in Nepal. Data were collected from 172 women-owned tourism businesses via a survey questionnaire. Partial Least Squares Structural Equation Modeling (PLS-SEM) tests the hypothesis via the Smart PLS software to measure the relationship through bootstrapping and algorithms. Data analysis revealed that EO doesn’t have a direct relationship with firm performance, whereas, through the mediation of competitive advantage, EO has a relationship with firm performance. Furthermore, findings show that EO plays a crucial role in revamping women-owned tourism businesses. This study has an important implication for women-owned tourism businesses seeking to revamp their business and, in the same way, gain competitive advantages.
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Loong Lee, Wee, Aik Lee Chong, and Ramayah T. "The effects of entrepreneurial orientation on the performance of the Malaysian manufacturing sector." Asia-Pacific Journal of Business Administration 11, no. 1 (2019): 30–45. http://dx.doi.org/10.1108/apjba-06-2018-0099.
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PurposeThe purpose of this paper is to examine the effects of entrepreneur orientation (EO) on firm performance of the Malaysian manufacturing sector.Design/methodology/approachData for the study were collected through a survey of 321 companies registered with the Federation of Malaysian Manufacturers. Responses were analyzed using PLS-SEM to assess the relationships between transformational leadership and firm performance.FindingsThe findings show that amongst Malaysian manufacturers, transformational leadership has a strong direct effect on firm performance.Practical implicationsThese findings provide useful insights for organizations, particularly in the Malaysian manufacturing sector, seeking to be competitive and responsive to environmental changes by successfully introducing EO.Originality/valueEO has been studied in detail in the recent literature. Many new researchers have explored various composition factors of EO, and how this will have an effect on firm performance. However, there are few research studies in the area of transformational leadership amongst Malaysian manufacturing companies. This research makes an important contribution to the existing literature by empirically examining the relationship between EO and firm performance, particularly in the Malaysian manufacturing sector. Conclusion emphasizes that mechanisms to encourage and foster EO mainly autonomy, competitive aggressiveness and proactiveness are likely to result in the achievement of superior firm performance.
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Zhani, Najlae, Nacef Mouri, and Ahmed Hamdi. "Can a technology firm desire too much of a good thing? The double-edged sword effects of technology orientation on performance." European Business Review 33, no. 5 (2021): 725–41. http://dx.doi.org/10.1108/ebr-07-2020-0179.
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Purpose This paper aims to investigate the underlying mechanisms that come into play in the relationship between technology orientation (TO) and performance in technology firms. In doing so, this paper explores how different levels of TO affect firm innovativeness, how different levels of firm innovativeness affect performance and the moderating role of risk-taking propensity in the relationship between innovativeness and performance. Design/methodology/approach Data were collected from 112 information technology firms. Control variables include firm size and age and industry effects. The model was tested using PLS-based SEM. Findings Results show that in technology firms, innovativeness plays a mediating role in the relationship between TO and firm performance, the relationship between TO and firm innovativeness is curvilinear, the relationship between innovativeness and performance is curvilinear and risk-taking propensity moderates the curvilinear relationship between innovativeness and performance. Originality/value The shape of the relationships in the mediating paths between TO, innovativeness and performance, is curvilinear (inverted U-shaped). Managers in technology firms focused on bolstering the TO and/or innovativeness should be cognizant of the fact that beyond a certain level, they might actually be doing more harm than good. Additionally, managers seeking to reinforce the relationship between innovativeness and performance need to be sensitive to the role that risk-taking propensity plays in this relationship.
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Abeysekara, Nadeesha, Haijun Wang, and Duminda Kuruppuarachchi. "Effect of supply-chain resilience on firm performance and competitive advantage." Business Process Management Journal 25, no. 7 (2019): 1673–95. http://dx.doi.org/10.1108/bpmj-09-2018-0241.
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Purpose The purpose of this paper is to investigate the extent to which firms in the Sri Lankan apparel industry practice supply-chain-resilience (SCRes) capabilities and examine whether SCRes practices affect the performance and competitive advantage of those firms. Design/methodology/approach Uses a conceptual framework to assess SCRes capabilities and to investigate their impact on firm performance and competitive advantage. Uses partial least squares structural equation modeling (PLS-SEM) to quantitatively analyze questionnaire data collected from 89 Sri Lankan apparel manufacturers. Findings In the presence of SCRes capabilities in the apparel industry, this study finds that supply-chain risk-management culture positively affects SCRes capabilities, namely re-engineering, agility and collaboration. Agility shows the greatest influence on firm performance and competitive advantage. Research limitations/implications This study is limited to the apparel industry sector (a manufacturing sector) in Sri Lanka to maintain the uniformity of the research constructs. Practical implications Results imply that management should pay more attention to enhancing SCRMC and prioritizing their SCRes capabilities. Originality/value This study is the first to assess SCRes capabilities in the apparel-manufacturing sector and examine the impact of SCRes capabilities on firm performance and competitive advantage.
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Vani Tanggamani, Azlan Amran, and T. Ramayah. "CSR Practices Disclosure’s Impact on Corporate Financial Performance and Market Performance: Evidence of Malaysian Public Listed Companies." International Journal of Business and Society 23, no. 1 (2022): 604–13. http://dx.doi.org/10.33736/ijbs.4632.2022.
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Disclosure of CSR practices in public listed companies in Malaysia was made compulsory recently. Hence, its contribution to the firm performance based on financial and market indicators has often been questioned. This study explores using partial least square – structural equation modelling (PLS-SEM), the predictive accuracy and relevancy of CSR practices disclosure on corporate financial performance given by ROA and market performance given by Tobin’s Q. Using a sample size of 200 randomly selected public listed firms in Malaysia, the effect of CSR practices on corporate financial performance based on an accounting and market measures was determined. Findings of this study showed that CSR practices have a significant and positive impact on ROA and Tobin’s Q. Reputation mediates the relationship between CSR practices and ROA but not with Tobin’s Q. CSR practices and reputation could explain 52.9% of variance in ROA but only 6.3% of variance in Tobin’s Q. CSR practices have a large effect size on reputation and ROA but negligible effect size on Tobin’s Q. Thus, these findings imply that CSR practices can relate significantly to accounting-based but not market-based financial performance. Further studies to explore internal and external factors such as third-party assurance, industry type and other environmental factors as well as extending the timeline might provide more insights to understand how CSR practices can influence financial performance.
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Zhang, Yi Fei, Mohammad Namazi, Yong Qing Guo, and Xuan Li. "FINANCE BUSINESS PARTNERING AND MANUFACTURING FIRMS’ PERFORMANCE: A MEDIATING ROLE OF NON-FINANCIAL PERFORMANCE." Journal of Business Economics and Management 21, no. 2 (2020): 473–96. http://dx.doi.org/10.3846/jbem.2020.12002.
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The effect of finance business partnering (FBP) implementation on the firm performance remains largely unexplored. The main aims of this study are to investigate whether there is a significant effect between FBP and firm performance and to identify the mediating effect of non-financial performance between FBP and firm performance. A questionnaire-based survey was conducted among 117 Chinese manufacturing firms in the year 2018, and research hypotheses were tested by partial least squares structural equation modelling (PLS-SEM). The findings showed that 1) FBP does not exert a significant and direct effect on the firms’ financial performance, 2) when non-financial measures (employees performance, internal process performance, and market performance) are used as mediating variables, the effect of all the three mediating variables on the relationship between FBP and non-financial variables are positive and significant. However, when the relationship between non-financial measures and firm’s performance is considered, the mediating effect of the non- financial variables is positive and significant only for the market performance. This study provides, for the first time, empirical evidence that non-financial performance, such as employee skills, internal processes, and market performance, can be enhanced by considering FBP. It also provides practical implications suggesting that manufacturing firms should motivate finance staff to be involved in various decision-making processes.
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Bataineh, Ishraq, Abdalwali Lutfi, Hamza Alqudah, and Thamir Al Barrak. "Unveiling the impact of CEO characteristics and technological factors on management accounting information system use." Uncertain Supply Chain Management 12, no. 4 (2024): 2525–38. http://dx.doi.org/10.5267/j.uscm.2024.5.017.
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The objective of the current study is to explore how certain attributes of chief executive officers (CEOs), such as their innovativeness, knowledge of information systems (IS), and trust in technology and technological factors (Compatibility, relative advantage, and complexity) on the utilization of accounting information systems (AIS) in companies across various industries in Jordan. The research gathered data through a structured questionnaire, which included a 7-point scale. The respondents were CEO/owner of small, medium, and large enterprises (SMEs) in Jordan. A total of 315 valid responses were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings indicated a significant and positive correlation between complexity, compatibility, CEOs trust in technologies, CEOs information system (IS) knowledge, and the utilization of AIS. However, CEO innovativeness and relative advantage have an insignificant impact on AIS use. The present study is the first to examine CEO characteristics in the AIS context. The practical and theoretical implications derived from the empirical findings of this study offer valuable insights for managers and practitioners. These insights aim to enhance their understanding of the fundamental factors crucial for the successful implementation of AIS in companies, ultimately contributing to improved firm performance.
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Zhen, Tianyao, and Md Rahman. "Greening Emerging Economies: Enhancing Environmental, Social, and Governance Performance through Environmental Management Accounting and Green Financing." Sustainability 16, no. 11 (2024): 4753. http://dx.doi.org/10.3390/su16114753.
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Given the rising interest in sustainability globally, this paper investigates whether the environmental management accounting (EMA) and green financing of a firm are associated with superior environmental, social, and governance (ESG) performance, considering manufacturing firms from emerging economies like Bangladesh to address a gap in relevant research. Drawing on the perspective of contingency theory, this study is one of the first to analyze how EMA and green financing enable sustainable production to enhance ESG performance, as well as the mediation that sustainable production exerts on this relationship. This study entails an analysis of ESG performance in sensitive industries, i.e., those that are more likely to cause social and environmental damage. To test our hypotheses, we applied partial least squares path modeling to analyze data from 467 responses. Further, we used fuzzy set qualitative comparative analysis (fsQCA) to check the robustness. The results suggest that sensitive industries present superior ESG performance through integrating EMA and green financing. Further, empirical evidence demonstrates that sustainable production fully mediates the relationship between EMA and ESG performance. Meanwhile, sustainable production does not moderate green financing and ESG performance. For managers, this study demonstrates how embedding green financing and EMA into the organizational process for transitioning to a sustainable production model can present superior ESG performance. Our study contributes to research on both the impact of EMA and green financing on ESG performance, mediation effects of sustainable production, and integrated analysis using PLS-SEM and fsQCA, and the practice of sustainability management in firms in developing countries.
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Sánchez Ramírez, Sergio, Fátima Guadamillas Gómez, Mª Isabel González Ramos, and Olga Grieva. "The Effect of Digitalization on Innovation Capabilities through the Lenses of the Knowledge Management Strategy." Administrative Sciences 12, no. 4 (2022): 144. http://dx.doi.org/10.3390/admsci12040144.
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In recent years, the knowledge management approach of the firm has emerged as the central theoretical perspective intended to address the question of adaptation to technological change. As for theoretical and practical implications, we proposed a comprehensive model that provides an integrative outlook on how the relationships between digitalization and knowledge management strategy predetermine the business results of the firm. To this purpose, we empirically analyzed the effect of digitalization on knowledge management, and how this contributes to the improvement of the company’s results in the IT, technology, consulting, and programming sectors by testing the hypotheses through the Partial Least Squares (PLS) approach to Structural Equation Modeling (SEM). A group of 620 companies was targeted for collecting the data by quantitative means of analysis—a questionnaire. The final sample was composed of 78 companies, which corresponds to 12.58% (response rate). The research findings offer an explicit foundation, on which to base future research efforts in evaluating the ways companies should approach digital transformation, strengthen the knowledge management role in this process, develop the digital and innovation capabilities, and finally, ameliorate the effects on business performance, what also represents a certain value for the executives or individuals in the workplace.
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Sebayang, Toto Edrinal, Dedi Budiman Hakim, Toni Bakhtiar, and Dikky Indrawan. "What Accelerates the Choice of Mobile Banking for Digital Banks in Indonesia?" Journal of Risk and Financial Management 17, no. 1 (2023): 6. http://dx.doi.org/10.3390/jrfm17010006.
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The recent COVID-19 pandemic has led to changes in business, technology, and social interactions, creating a new normal that has important implications for the role of technology, including mobile banking services that offer safer and more hygienic payment methods than cash. Innovations in mobile banking services have been considered to have the ability to provide unbanked customers with better access in growing markets such as Indonesia, which still has a huge unbanked population of 100 million people. This study evaluates the driving factors of mobile banking adoption by 1441 banking customers among major digital banks in Indonesia. Data collected between September 2022 and March 2023 were examined using PLS-SEM with Smart PLS 4.0.9.6. This study extends the Decomposed Theory of Planned Behavior (DTPB) framework by including Disease Risk, Trust, Firm Reputation, Perceived Risk, Performance Risk, Privacy Risk, Financial Risk, Psychological Risk, Time Risk, and Disease Risk. The findings show that Trust, Attitude, Perceived Behavior Control, Perceived Risk, Psychological Risk, and Disease Risk play a significant role in respondents’ intention to adopt mobile banking services. In contrast, Subjective Norm, Firm Reputation, Performance Risk, Privacy Risk, Financial Risk, and Time Risk had lower impacts. The findings suggest that users choose mobile banking over cash as a safety measure. As a result, banks must prioritize their mobile banking innovations tailored to personalized user experience to deepen engagement, with easy-to-use navigation that fits the lifestyles, values, and needs of banking customers.
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ALSHAMMARI, AWWAD SAAD, FRAIH FALAH ALHAMDHAWI, and SAQIB MUNEER. "An investigation of firm performance via electronic ability-motivation-opportunity enhancing practices towards Saudi Arabian garment sector employees." Industria Textila 74, no. 06 (2023): 733–40. http://dx.doi.org/10.35530/it.074.06.2022143.
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This study aims to explore ability-motivation-opportunity (AMO) practices to enhance sustainable HRM in the electronic environment. The authors further investigated whether sustainable e-HRM (SEHRM) may improve firm performance. Data was collected from the employees of the Saudi Arabian garment sector. Collected data was analyzed by applying structure equation modelling (SEM) by using smart-PLS. Results indicate that three dimensions of e-HRM positively and significantly impact firm performance. Results further suggest that SEHRM substantially mediates the relationship between e-HRM practices and firm performance. To establish SEHRM systems, an emphasis must be placed on e-HRM practices that improve employees' abilities and motivation. Once employees comprehend the importance of EHRM, they will be attracted towards this system routinely for activities such as goal planning and performance evaluation. Creating SEHRM helps improve the functions of the business. This study will help business professionals to adapt EHRM to improve the firm performance.
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Yulianto, Edy. "The role of inbound and outbound open innovation on firm performance in environmental turbulence era: Mediating of product and marketing innovation." Management Science Letters 11, no. 9 (2021): 2347–58. http://dx.doi.org/10.5267/j.msl.2021.5.006.
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Open innovation has been identified as two dimensions, the flow of knowledge obtained from outside and processed within the organization and has a role as a key business responsiveness to prevent any risks that will be faced. From this knowledge flow is a successful approach to new product development featuring outbound and inbound knowledge that is managed with the aim of getting out of the bounds of risk. Therefore, this study investigates and explains the clausal relationship between the variables used, such as inbound and outbound open innovation, product innovation, marketing innovation, firm performance, and environmental turbulence as moderating variables. This study uses a quantitative approach and designs a questionnaire that has been distributed to 115 SMEs owner / managers as a sample. In the process of formal data collection, a random sample was used in this study which was distributed to the owner / manager of SMEs. While the processing, analysis, and hypothesis testing process of this study uses PLS-SEM which is a statistical tool for applying all data scales, does not require many assumptions, and confirms relationships. The findings in this study indicate that what has a positive and significant effect is the relationship of inbound open innovation to product innovation, product innovation to marketing innovation, marketing innovation to firm performance. In addition, the moderating effect of environmental turbulence in a positive way is only product innovation on firm performance. Further explanation of the implications of the findings has been discussed and confirmed.
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Ha Nhu Thao, Le, Doan Ngoc Phi Anh, Vo Hung Cuong, Nguyen Thi Kim Ngoc, and Vo Van Cuong. "The effect of corporate social responsibility on firm performance: Evidence from Vietnam." Problems and Perspectives in Management 21, no. 3 (2023): 528–42. http://dx.doi.org/10.21511/ppm.21(3).2023.42.
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The vitality of corporate social responsibility (CSR) toward sustainability has been rising rapidly in business activities. Good CSR practices are one of the most critical instruments to satisfy stakeholders’ interests and improve business performance. This study explores the nexus between economic, social, and environmental dimensions of CSR and firm performance based on a balanced scorecard. The sample includes 336 Vietnamese enterprises, excluding financial firms. The survey was conducted from March to June 2021. The empirical results of the partial least squares structural equation modeling (PLS-SEM) demonstrate that CSR significantly affects company performance. The economic dimensions of CSR have the strongest impact on financial performance (p < 0.01; t > 2.57; sample mean is 0.362). However, the environmental dimensions of CSR have not been found to influence customer performance. This study also finds that the three dimensions of CSR positively impact learning and growth, which lead to higher internal business processes and then better customer performance, eventually positively influencing profitable results. Consequently, the firm’s leaders should have strategies for effective CSR implementation to increase financial performance and achieve sustainable development goals. Furthermore, the government and other organizations should actively improve legal policies and regulations related to CSR in order to ensure organizational and national sustainability. AcknowledgmentThis study is funded by Funds for Science and Technology Development of the University of Danang under project number B2020-DN07-08.
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Jayeola, Olakunle, Shafie Sidek, Shouvik Sanyal, Md Meraj Hasan, Amarendra Pratap Singh, and Syed Inamul Hasan. "The Nexus between Top Management Support on Change Management, Cloud ERP Implementation, and Performance of SMEs." Academic Journal of Interdisciplinary Studies 11, no. 3 (2022): 293. http://dx.doi.org/10.36941/ajis-2022-0084.
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Top management support (TMS) is a critical success factor in cloud computing (CC) implementation and firm performance. However, extant empirical research on these relationships has obtained mixed findings due to earlier studies focusing on a one-dimensional TMS construct with diverse measurement items that muddle up different behaviours of top management. TMS is typically a multi-dimensional construct, such as TMS change management (TMSCM), TMS resource provision (TMSR), and TMS vision sharing (TMSV). The aim of this study is to examine a specific TMS dimension, TMSCM, on cloud ERP implementation and, further, to measure the effect of TMSCM on the financial performance of manufacturing small and medium-sized enterprises (SMEs) through the mediating effect of cloud ERP implementation. The proposed research model was validated using partial least squares structural equation modelling (PLS-SEM) with a sample of 204 Malaysian manufacturing SMEs. Results reveal that TMSCM significantly impacts cloud ERP implementation and financial performance. Moreover, cloud ERP implementation is a significant driver of financial performance, and it partially mediates the relationship between TMSCM and financial performance. Contributing to disentangling the mixed findings of TMS impact on cloud ERP implementation and firm performance, this study also generates insights for practitioners that they need to balance TMSCM and cloud ERP implementation to improve the financial performance of SMEs.
 
 Received: 17 December 2021 / Accepted: 21 February 2022 / Published: 5 May 2022
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Adjimah, Harrison Paul, Victor Yawo Atiase, and Dennis Yao Dzansi. "Examining the Role of Regulation in the Commercialisation of Indigenous Innovation in Sub-Saharan African Economies: Evidence from the Ghanaian Small-Scale Industry." Administrative Sciences 12, no. 3 (2022): 118. http://dx.doi.org/10.3390/admsci12030118.
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Understanding the factors that drive the successful commercialisation of indigenous innovation in Sub-Saharan African economies is still limited. From both policy and theoretical perspectives, regulation is one factor that remains crucial for the successful commercialisation of innovation. However, the empirical evidence is still unclear regarding its effect on firm performance, urging the need for more evidence from different economies, sectors, and firms. This study, therefore, examined the effects of regulation on the performance of firms engaged in the commercialisation of indigenous innovation in the Ghanaian small-scale industry, a typical low-income economy in Sub-Sahara Africa. From the frugal innovation theoretical perspective, the study assumed that firms engaged in the commercialisation of indigenous innovation in such low-income economies operate in an environment with regulatory gaps and voids. Using a sample survey of 557, it deployed PLS-SEM to test the effects of regulation on key successful commercialisation metrics. The findings show that at a 5% statistical significance level, regulation has significant positive effects on sales, employment, and owners’ feelings of success. Regulation also positively moderates the influence of finance and organisational factors on overall firm performance. The study provides leading evidence of the effect of regulation on the commercialisation of indigenous innovation from Ghana and adds to the clarification of the impact of regulation. It suggests that in such low-income economies, the policy must consider more balanced and appropriate regulations, not less, or deregulating to promote indigenous innovation.
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Anwer, Sobia, and Mustafa Hyder. "Navigating sustainable innovation: exploring the interplay between workplace happiness and the dynamics of leadership, empowerment and organizational culture in the context of green management and circular economy." ASIAN BULLETIN OF GREEN MANAGEMENT AND CIRCULAR ECONOMY 4, no. 1 (2024): 44–61. http://dx.doi.org/10.62019/abgmce.v4i1.61.
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This study explores the impact of employee innovation on organizational success, focusing on influential leadership, suitable working environments, and autonomy. It highlights the role of workplace happiness, supportive or non-supportive colleagues, and job stress in fostering creativity. The study presents a model predicting innovative behavior in Karachi, Pakistan, bridging the gap between conceptual foundation and practical application. The study investigates the impact of workplace happiness, transformational leadership, psychological empowerment, and organizational culture on employee innovative behavior through Smart PLS. Survey data from 327 employees from Karachi hotels revealed that remodeling leadership, psychosomatic authorization, and firm culture stimulate creativity. Job anxiety also decelerates individual innovativeness. The PLS-SEM analysis reveals that transformational leadership, organizational culture, workplace happiness, and job stress significantly influence innovative behavior, accounting for 42% of the variance. The study examines the impact of remodeling leadership, psychosomatic authorization, and firm culture on employee contentment and innovative behavior. Transformational leadership is crucial for fostering innovation and creativity, while workplace happiness is essential for organizational success. Coworker support doesn't significantly influence innovative behavior, but job insecurity can lead to animosity and competition. Empowerment strategies don't significantly influence employee innovative behavior, but their success depends on corporate culture and implementation. Organizational culture significantly influences employee creativity, and job stress negatively impacts performance. The study's generalizability may be limited due to the hotel industry's inflated occupancy rates and staff availability issues, which may hinder data collection in diverse business contexts.
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Ahmed, Syed Saad, Jia Guozhu, Shujaat Mubarik, Mumtaz Khan, and Essa Khan. "Intellectual capital and business performance: the role of dimensions of absorptive capacity." Journal of Intellectual Capital 21, no. 1 (2019): 23–39. http://dx.doi.org/10.1108/jic-11-2018-0199.
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Purpose The purpose of this paper is to empirically examine the mediating role of potential and realized absorptive capacity in intellectual capital (IC) and business performance. It also investigates the direct impact of the components of IC on business performance. Design/methodology/approach Partial least square-structural equation modeling (PLS-SEM) was used to assess the effect of IC dimensions on performance and to analyze the mediating role of absorptive capacity in this relationship. Data were collected from 192 managers using a survey questionnaire with Likert scale items. Findings The findings of the study show that potential absorptive capacity does not intervene in the relationship between the components of IC and those of business performance. However, realized absorptive capacity, measured as the transformation and exploitation of knowledge, played a positive mediating role in the relationship between the dimensions of IC and those of business performance. Social capital was also noted as a weak predictor of business performance, while human capital and organizational capital had a profound positive influence. Originality/value This study contributes to the literature on IC by examining the role of realized and potential absorptive capacity in the relationship between IC components and firm performance. This research also helps practitioners recognize the importance of transformation and the exploitation of knowledge for business performance.
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Khan, Mohammed Abdul Imran, and Mohammed Ahmar Uddin. "Does managerial propensity towards digitalization enhances firm performance? A case study of Indian MSMEs." International Journal of Applied Economics, Finance and Accounting 17, no. 1 (2023): 168–75. http://dx.doi.org/10.33094/ijaefa.v17i1.1093.
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The objective of this study is to investigate how digital capabilities impact the performance of Indian MSMEs in the current "new normal" context, with a specific focus on the firm-level perspective. The study aims to explore the relationship between digitalization and firm performance while identifying the key elements that contribute to the effective implementation of digitalization in the MSME sector. A seven-point Likert scale questionnaire was provided to top and middle managers working in Indian MSMEs in order to collect data. The collected data, comprised of 250 usable questionnaires, was analyzed using the partial least squares structural equation modeling (PLS-SEM) technique. The analysis of the data reveals a positive correlation between digitalization, managerial proficiency, and the performance of MSMEs. Additionally, it demonstrates that digitalization moderates the relationship between technological preparedness, implementation charges, and MSMEs' performance. However, the performance of the Manufacturing segment within MSMEs and digitalization are not significantly impacted by managerial tendency, according to the study. This study is the first of its kind to examine managerial propensity as a moderator of digitalization and MSMEs' performance. The findings highlight the importance of digital skills for MSMEs and offer insightful information about the obstacles to their successful digital transformation. It highlights the importance for MSME managers, owners, policymakers, and practitioners to understand these barriers and effectively overcome them. The findings of this study hold practical implications for MSME managers and owners, policymakers, and practitioners. They provide valuable guidance in comprehending the obstacles that MSMEs encounter in achieving successful digital transformation. By addressing these barriers, stakeholders can offer support to MSMEs in leveraging digital capabilities to enhance their performance and competitiveness within the current "new normal" context.
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j, j., j. j, j. j, and j. j. "Linking Supply Chain Alliance Orientation to Market Performance: Evidence from South Korean Firms." International Academy of Global Business and Trade 19, no. 5 (2023): 55–75. http://dx.doi.org/10.20294/jgbt.2023.19.5.55.
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Purpose - This research aims to provide a greater understanding of the constructs that aid in the mitigation of supply chain disruptions. Recent anomalies in the global supply chain have negatively influenced the performance of institutions throughout the globe. It is therefore advantageous to examine various antecedents of firm performance through the spectrum of supply chain management. To achieve this, an SOR framework was utilized for this study.
 Design/Methodology/Approach - A hypothesized model was developed to examine the relationship between the study constructs. The sample for this research comprised of 200 South Korean firms. Data were analyzed using Smart PLS-SEM analysis. All the constructs were analyzed through a SOR framework.
 Findings - Supply chain alliance orientation and supply chain resilience had a significantly positive effect on market performance. Likewise, it was found that supply chain dynamism encouraged supply chain alliance orientation in a supply chain. Further, the mediating effects of alliance orientation showed a positive effect on supply chain resilience and market performance. Similarly, supply chain resilience had a favorable mediating relationship between supply chain alliance orientation and market performance.
 Research Implications - The SOR framework can be used as model for understanding organizational behavior in the context of supply chain management. Also, the study findings suggest the importance of developing alliances to strengthen organizational operations during periods of supply chain disruptions.
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Hyarat, Hamza Ismail, Norhayati Mat Husin, and Rawan Abdel Ghafour Jos. "The Impact of Audit Quality on Firm Performance: the Moderating Role of Ownership Concentration." International Journal of Professional Business Review 8, no. 4 (2023): e01721. http://dx.doi.org/10.26668/businessreview/2023.v8i4.1721.
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Purpose: The main objectives of this research were to study the direct relationship between audit quality (AQ) and the performance of non-financial Jordanian companies and to look into how ownership concentration affects this relationship. Theoretical framework: This research focuses on AQ, FP, and ownership concentration. Ownership concentration moderates the relationship between AQ and FP, according to the framework. Audit fees are used to evaluate AQ and lend credibility to financial reports, protecting shareholders' interests. Design/methodology/approach: The study was conducted on public companies listed on the Stock Exchange of Amman (ASE) in the services and industry sectors, with a total of 92 firms, from 2014 to 2018. The data analysis method used was partial least squares structural equation modelling (PLS-SEM). Findings: The study's findings suggest that AQ is positively linked to FP, and ownership concentration has a positive and significant effect on FP. Additionally, the moderating influence of ownership concentration confirms that AQ has a statistically significant impact on FP. Research, Practical & Social implications: The result of this article helps firm managers, regulatory agencies, and market participants on the ASE, as well as nations with highly concentrated ownership and policymakers, understand governance. Originality/value: This study is one of the first papers in the Jordanian context to address the role of moderating the effect of ownership concentration between AC and FP.
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Ramayah, T., Pedro Soto-Acosta, Khoo Kah Kheng, and Imran Mahmud. "Developing process and product innovation through internal and external knowledge sources in manufacturing Malaysian firms: the role of absorptive capacity." Business Process Management Journal 26, no. 5 (2020): 1021–39. http://dx.doi.org/10.1108/bpmj-11-2019-0453.
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PurposeFirms' knowledge-processing capabilities have a central role in achieving innovation performance and competitive advantage. Absorptive capacity capabilities and innovation are viewed as essential for enterprise success. Absorptive capacity is deemed as a highly important organizational capability to recognize value and assimilate both external and internal knowledge in order to enhance firm innovation. The aim of this study is to determine if innovation performance can be improved through absorptive capacity (knowledge acquisition, dissemination and utilization), when it is supported by internal (firm experience) and external knowledge sources (R&D cooperation and contracted R&D).Design/methodology/approachA quantitative methodology based on employing a structured questionnaire was used for data collection. The proposed research model and its associated hypotheses are tested by using Partial Least Squares (PLS) structural equation modelling (SEM) on a data set of 248 manufacturing companies located in the Northern Region of Malaysia.FindingsResults showed that firms' experience is significantly related to absorptive capacity, while for R&D cooperation and contracted R&D findings were mixed. In addition, absorptive capacity was found as a strong predictor of innovation performance.Originality/valueOne of the defining features of competition in many industries has been the extremely rapid pace of technological change, marked by a continuous stream of innovations. Manufacturing firms, therefore, face the challenge of nurturing existing knowledge and developing novel knowledge in order to create new business opportunities. This study makes valuable contributions with regard to understanding the behavioural of manufacturing firms towards process and product innovation.
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Cruz-Torres, Wilmer, Aldo Alvarez-Risco, and Shyla Del-Aguila-Arcentales. "Impact of Enterprise Resource Planning (ERP) Implementation on Performance of an Education Enterprise: A Structural Equation Modeling (SEM)." Studies in Business and Economics 16, no. 2 (2021): 37–52. http://dx.doi.org/10.2478/sbe-2021-0023.
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Abstract This study focused on to examine whether the implementation of Enterprise Resource Planning (ERP) in a Peruvian education enterprise impacts on process management of enterprise which in turn enhance the performance of employees. Also, it is analyzed the impact of technology literacy on process management. Empirical data were collected using a survey questionnaire which was distributed to 142 ERP users in a Peruvian education enterprise to test the relationships among variables. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) was analyzed the validity of construct and discriminant and, internal consistency by the composite reliability. ERP implementation has a positive impact in the performance of employees. The process management had a mediation effect between ERP implementation and performance. Also, technology literacy had an impact on performance. Outcomes provide further support for the validity of the model in Peru and globally. Thus, business owner/managers can use the model to help improve their options of success. Other stakeholders, investors and institutions that provide them with investment can also benefit from this model. The information also provides information to ERP implementation agents to support small business development. This is the first study reports the mediating effect of business strategy and organizational capabilities on the relationship between ERP implementation and firm performance. The outcomes of this study can be used to evaluate success of the ERP implementation evaluating preliminary the basic level of technology literacy.
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Aljumah, Ahmad Ibrahim, Mohammed T. Nuseir, and Md Mahmudul Alam. "Organizational performance and capabilities to analyze big data: do the ambidexterity and business value of big data analytics matter?" Business Process Management Journal 27, no. 4 (2021): 1088–107. http://dx.doi.org/10.1108/bpmj-07-2020-0335.
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PurposeThe aim of the study is to examine the impact of the big data analytics capabilities (BDAC) on the organizational performance. The study also examines the mediating role of ambidexterity and the moderating role of business value of big data (BVBD) analytics in the relationship between the big data analytics capabilities and the organizational performance.Design/methodology/approachThis study collected primary data based on a questionnaire survey among the large manufacturing firms operating in UAE. A total of 650 questionnaires were distributed among the manufacturing firms and 295 samples were used for final data analysis. The survey was conducted from September to November in 2019, and data were analyzed based on partial least squares structural equation modeling (PLS-SEM).FindingsThe big data analysis (BDA) scalability is supported by the findings on the performance of firm and its determinants such as system, value of business and quality of information. The roles of business value as a moderator and ambidexterity as mediator are found significant. The results reveal that there is a need for managers to consider the business value and quality dynamics as crucial strategic objectives to achieve high performance of the firm.Research limitations/implicationsThe study has significant policy implication for practitioners and researchers for understanding the issues related to big data analytics.Originality/valueThis is an original study based on primary data from UAE manufacturing firms.
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Baikuni, Ahmad, Dafik, Djoko Poernomo, and Ika Sisbintari. "The Effect of Strategic Flexibility as a Moderating Variable in Improving Firm Performance in Microfinance Institutions." International Journal of Professional Business Review 8, no. 7 (2023): e02298. http://dx.doi.org/10.26668/businessreview/2023.v8i7.2298.
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Purpose: This study aims to determine and analyze the effect of intangible assets in increasing sustainable competitive advantage and performance in microfinance institutions as well as the influence of strategic flexibility as a moderating variable. Theoretical framework: The five variables studied, namely intellectual capital and social capital, each measured with three dimensions as independent variables, sustainable competitive advantage as variable intervening and performance as dependent variables, and the influence of strategic flexibility moderation. Design/methodology/approach: The study was conducted with a quantitative approach; questioners were given to MFI leaders in Madura while analysis of the influence of each variable using partial least squares structural equation modeling (PLS-SEM) techniques with the help of SmartPLS 3.0 software. Findings: The results of the analysis show that intellectual capital has a significant effect on sustainable competitive advantage and performance, social capital has a significant impact on sustainable competitive advantage but does not affect performance, while strategic flexibility weakens the influence of intellectual capital on firm performance and strengthens the effect of social capital on performance. Research, Practical & Social Implications: The following study can be more detailed by measuring and exploring the influence of each dimension, both social capital and intellectual capital dimensions. Company leaders must continue to increase the value of intellectual capital and develop social relations and utilize these relationships in alternative strategies. Originality/value: This study investigates the influence of intellectual capital and social capital on sustainable competitive advantage and performance in a hyper-competitive business environment as well as the effect of moderation of strategic flexibility with research objects in Islamic microfinance institutions.
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Alqudah, Omar Mohammad Abdullah Ali. "The Influence of E-Marketing Mix Strategy on Organizational Performance: An Empirical Analysis of Jordanian Smes." International Journal of Professional Business Review 8, no. 6 (2023): e02243. http://dx.doi.org/10.26668/businessreview/2023.v8i6.2243.
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Purpose: The purpose of this empirical research article is to investigate the association between e-marketing mix strategy (EMMS) and organizational performance (OP) in Jordanian SMEs. Theoretical framework: The study used a quantitative research methodology to explore the impact of EMMS factors on OP indicators, such as product development, pricing strategies, promotional activities, and online distribution channels. Design/methodology/approach: The study's data is gathered using a survey questionnaire issued to 250 Jordanian SMEs. The dependent variables include OP indicators such as financial performance, customer happiness, market share, and innovation, whereas the independent variables are EMMS factors. Control factors including business size, firm age, and industry type are also taken into account. To evaluate the hypothesized correlations, the obtained data is analyzed using the PLS-SEM (PLS 4.0) technique. Findings: The results of this study show that in the Jordanian context, all e-marketing techniques, including product development, price strategies, promotional activities, and online distribution channels, have a significant positive impact on OP metrics Research implications: The findings of this study demonstrate the value of e-marketing and the necessity of sound e-marketing tactics for fostering the expansion and competitiveness of SMEs in the digital era. Practical and social implications: The study underscores the significance of implementing e-marketing strategies for SMEs in Jordan, as they contribute to enhancing OP. Policymakers can utilize these findings to develop supportive measures for SMEs, while practitioners can gain insights into the value of e-marketing strategies in achieving growth and competitiveness. Originality/value: This study adds to the current literature by investigating the association between EMMS and OP in Jordanian SMEs. The study adds to the field's knowledge base by providing empirical evidence and insights on the impact of various e-marketing methods on OP measures.
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Sánchez-Hernández, M. Isabel, Luísa Cagica Carvalho, and Inna Sousa Paiva. "Orientation towards social responsibility of North-West African firms." Sustainability Accounting, Management and Policy Journal 10, no. 2 (2019): 365–94. http://dx.doi.org/10.1108/sampj-07-2018-0171.
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Purpose Corporate social responsibility orientation (CSRO) is considered a crucial strategy to enhance long-term competitiveness around the world, and it is starting to be a broader issue in Africa. Based on recent works addressing the CSRO–performance relationship in countries outside the African continent, this paper aims to assess CRSO in North-West Africa. Design/methodology/approach In this study a questionnaire was distributed among 122 managers in two countries in North-West Africa: Guinea-Bissau and the Ivory Coast. Partial least squares (PLS) structural equation modelling (SEM) is used to assess the path or relationships for the North-West African context. Findings The results show that there is a generally positive perception of the economic, social and environmental dimensions of CSRO, although special emphasis is laid on the economic and social issues, mainly when they are related to human resources. The study also revealed the important role of innovation as mediator between CSRO and firm performance. Practical implications The study points out the role of managers in promoting a culture of social innovation by focussing on the CSR philosophy for improving the competitive success of African businesses. Social implications The social, economic and legal contexts of Guinea-Bissau and the Ivory Coast are vulnerable. The findings raise concerns about whether governments and regulatory efforts improve the development of the strategies towards social responsibility of African firms and whether they also increase the role of the firms in producing positive externalities to the market through CSRO. Originality/value Very few studies have investigated CSRO in Africa. Aiming to switch from the current CSRO in developed countries to an African perspective of CSRO, this paper contributes to filling the existing gap through the study of managers’ perceptions about CSR in two countries in North-West Africa: Guinea-Bissau and the Ivory Coast.
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Popoola, Oluwatoyin Muse Johnson. "Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (2018): 1–3. http://dx.doi.org/10.52962/ipjaf.2018.2.2.44.
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It is a great pleasure to introduce the second volume second issue of our journal into the global community yearning for high-quality, impactful papers. IPJAF continues to seek and provide readers throughout the world with technology supported peer-reviewed scholarly articles on a broad range of established and emergent areas of accounting, finance, business, economics, and social sciences.
 
 I am resolute to maintain the high-quality standard of research and publication which is anchored on the exemplary service and dedication of our editorial board, editorial review and the editorial office. This volume 2, issue 2 comprises five manuscripts dealing with financial accounting, taxation, and auditing.
 
 The first article entitled “Examining the independent audit committee, managerial ownership, independent board member and audit quality in listed banks” by Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia), Dr. Jenny Sihombinga (Adventist University of Indonesia, Bandung, Indonesia), and Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. The unit of analysis is companies carrying on the banking business and listed on the Indonesian stock exchange (IDX) between the period of 2010 to 2015. This study is explanatory (i.e., causal predictive), and uses the second generation structural equation modelling statistical analysis tools, PLS-SEM and PROCESS Partial Least Square for hypotheses testing. The results show that the independent board member has a significant impact on the independent audit committee and the audit quality. The study reveals that managerial ownership does not influence audit quality. The adoption of the independent audit committee with a long tenure of years can be potentially risky and less creative. As a result, their oversight functions may be in jeopardy, impaired or reduced performances. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX. Independent board members need to renew the appointment of the independent audit committee members to improve the quality of the oversight functions undertaken by the audit committee, and hence, enhance audit quality. The authors suggest further research on the ideal level of managerial ownership and number of an independent board member to produce a good audit quality in the Indonesian listed banks.
 
 The second article titled “Salaried taxpayers’ internal states and assessment performance under self-assessment system: a quasi-experimental evaluation” by Dr. Noraza Mat Udin (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) takes a look at the first reform that impacts taxpayers, that is, the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. The perception is that SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. Her study explores the public fora debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel in Malaysia. Her paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. She argues that a lot needs to be done, notwithstanding SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. The data were collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance. The findings of this study have contributed to the body of knowledge because there is a general dearth of published research, particularly in Malaysia that investigates taxpayer assessment performance especially using an experimental approach.
 
 The third article with a caption, “Working capital management and firm performance: lessons learnt during and after the financial crisis of 2007-2008 in Nigeria” by Mr. Sunday Simon (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), and Prof. Dr. Mohamad Ali Abdul-Hamid (Department of Accounting, College of Business Administration, University of Sharjah, United Arab Emirate) examines the relationship between working capital management (WCM) and firm performance during and after the financial crisis of 2007-2008 in Nigeria. The authors argue that the financial crisis could be attributable to the deterioration and ultimate failure of WCM performance that affected many Nigerian firms. During the crisis, lending conditions were deeply affected, and financing operations became challenging for firms. Although research findings on the causes and effects of the crisis on the economy are known, what remains unknown is whether the financial crisis had a significant impact on WCM performance. The differences between the two periods, the crisis period and then after the crisis period, is operationalised through two analyses. The findings indicate that WCM variables have more explanatory power (R2) in the period after the crisis than during the crisis. Also, the results of the Cramer Z-statistic, which examined between sample comparisons of the R2, revealed that the Z-scores are significant, implying that a significant difference existed between the two periods. It suffices to say that WCM was affected during the financial crisis and led to low profitability, whereas, during the after-crisis period, WCM associates with higher profitability. These findings have implications for managers and policymakers because access to financing has become a global problem and adequate WCM management increases a company’s resilience to financial and external shocks.
 
 The fourth article entitled “The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment” by Prof. Dr. Kamil Md. Idris (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Associate Prof. Dr. Akilah Abdullah (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Haetham H. Kasem Alkhaffaf (OYA Graduate School of Business, College of Business, Universiti Utara Malaysia), and Al-Hasan Al-Aidaros (Islamic Business School, Universiti Utara Malaysia, Malaysia). Their study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. The study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result shows that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general.
 
 The fifth article titled “Mediating effect of Quality-differentiated Auditor on the relationship between Managerial ownership and Monitoring mechanisms” and authored by Dr. Rachael Oluyemisi Arowolo (Chrisland University, Nigeria), Prof. Dr. Ayoib Che-Ahmad (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) and Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia) examines the relationship between Managerial Ownership (MO) and MMs with quality-differentiated auditors (QDA) as the channel for the relationship. Over the past decade, most studies in corporate governance and audit market emphasised the importance of monitoring mechanisms (MM), especially after the global economic meltdown resulting from the Enron saga. The literature on MM continues growing as many countries especially the Sub-Saharan Africa are still struggling to come out of the effect of the economic meltdown and businesses continues to fail or merge. The study used data from non-financial listed companies in Nigeria providing empirical supports that MO significantly associates with MMs in the right direction. Likewise, QDA also influences the MMs in the right direction suggesting that QDA is necessarily required to enhance adequate MMs. The findings of this study provide support for the association of MO and MMs with the intervention of QDA for solutions to agency problems. Companies should, therefore, motivate the management to own shares within the reasonable range that aligns the interest of the management with that of the shareholders. This paper adds to knowledge especially in Nigeria and Sub-Saharan Africa by examining a mediating effect to depict the relationship between MO and MM, which are not evident in prior studies
 
 It is my conviction that in the coming year, the vision of IPJAF to publish high-quality manuscripts in the established and emergent areas of accounting and finance from academic and professional researchers will be sustained and appreciated.
 
 As you read throughout this volume 2, issue 2 of IPJAF, I would like to remind you that the success of our journal depends on you, your friends and colleagues as stakeholder through the submission of high-quality articles for review and publication.
 
 Once again, I acknowledge with gratitude your continued support as we strive to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.
 
 
 Oluwatoyin Muse Johnson Popoola, PhD
 Editor-in-Chief
 popoola@omjpalpha.com
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Bagus Budi N., Yoseph Agus, Dewi Wulansari, and Harti Budi Yanti. "INFLUENCE OF MANAGEMENT ACCOUNTING PRACTICES ON MSMEs FIRMS PERFORMANCE." International Journal of Contemporary Accounting 5, no. 2 (2023): 103–24. http://dx.doi.org/10.25105/ijca.v5i2.17056.
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The motivation behind this work was to explore the management accounting practices in Small Medium Enterprices (SMEs) in Indonesia, using primary data captured across Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek). The research compiled primary data using personally administered questionnaries. Using 185 completed questioneries from respondents. PLS was used to perform analysis of the research, with uniqnes of financial resources and technological literacy as moderating variables. This research indicate three interesting findings that are in line with previous researchs. The budgeting system, performance measurement system and strategic management accounting influence firm performance positively. While the technology literacy and financial resources fail to strengthen their influence towards firm performance. Costing system and decision support system do not influence firm performance, and further technology and financial resource were not able to make the influence strengthened.
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Endiana, I. Dewa Made, and Ni Nyoman Ayu Suryandari. "PERSPEKTIF AKUNTANSI MANAJEMEN LINGKUNGAN DAN PENGUNGKAPANNYA PADA NILAI PERUSAHAAN." JURNAL AKUNTANSI DAN AUDITING 17, no. 1 (2021): 80–89. http://dx.doi.org/10.14710/jaa.17.1.80-89.
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Company development does not only focus on maximum profit but also social and environmental welfare. This is in accordance with the principle of triple botton line accounting which consists of profit, planet and people. If the triple bottom line principle is not implemented, the company's environmental management is not organized, the company's environmental performance will decline and the company's desire to protect the environment is low. With environmental management accounting (EMA), companies can identify, assign and allocate costs accurately to a product or process, so that management is able to perform efficiency. EMA facilitates management in managing companies related to environmental performance management because of the availability of information starting from the use of raw materials, energy used, and water and the results of business processes such as waste. The importance of environmental performance in increasing the value of a company motivates researchers to determine whether the company's environmental performance and environmental disclosure have an effect on firm value. By using the sample selection criteria with purposive sampling, namely manufacturing companies that participated in PROPER 2016-2018, 15 companies were obtained as samples in this study. By using the PLS warp, the results show that Environmental Management Accounting has a positive effect on firm size, Environmental Management Accounting has a positive effect on Environmental Disclosure and Environmental Disclosure has a positive effect on firm size.
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Vu, Nguyen Thanh, Nguyen Quynh Trang, and Pham Thi Thu Hoai. "Leveraging management accounting for strategic decision making: Key drivers and performance impact in Vietnamese mechanical manufacturing firms." Edelweiss Applied Science and Technology 9, no. 4 (2025): 551–63. https://doi.org/10.55214/25768484.v9i4.6028.
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The Vietnamese mechanical manufacturing sector is a cornerstone of the country’s industrial economy, facing intense competition and rapid technological changes. Despite the critical role of strategic decision-making in these enterprises, research on management accounting practices in this sector remains limited, especially regarding factors influencing its adoption and impact on firm performance. This study addresses the gap by analyzing the application of management accounting for decision-making (MAMD) within the unique context of Vietnamese mechanical manufacturing enterprises (VMMEs). This research aims to identify and evaluate key factors influencing the adoption of MAMD in VMMEs and to quantify its impact on both financial and operational performance metrics. By doing so, the study seeks to provide empirical evidence on the strategic benefits of MAMD, contributing to an enhanced understanding of management accounting as a tool for driving competitiveness and performance in emerging economies. The study employs Structural Equation Modeling (SEM) to analyze data collected through structured surveys from a sample of 79 VMMEs, selected from the Vietnam Association of Mechanical Industry (VAMI) across three key sub-sectors: machinery, auto/vehicle components, and electronics manufacturing. Responses were gathered from 232 senior executives, chief accountants, and workshop foremen, ensuring comprehensive insights into strategic, financial, and operational dimensions. Results reveal that manufacturing technology, market competition, and accountants’ competencies significantly influence MAMD adoption, enhancing decision-making speed and accuracy. Specifically, firms with robust MAMD systems report a 15% improvement in decision-making efficiency and a 10% increase in return on assets. These findings underscore MAMD's role in boosting performance in VMMEs and highlight the need for targeted strategies to facilitate its adoption. This study adds to the literature by providing a framework for integrating management accounting in industry-specific contexts, promoting sectoral growth and sustainability.
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Visedsun, Nimnual, and Kanitsorn Terdpaopong. "The Effects of the Strategy and Goal on Business Performance as Mediated by Management Accounting Systems." Economies 9, no. 4 (2021): 149. http://dx.doi.org/10.3390/economies9040149.
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Previous research in the literature often investigated the associations between management accounting systems and the success of organizations. However, little has been done in regard to the association of business strategies, goals, and firms’ performance while having management accounting tools as mediators. Management accounting systems are classified as traditional and strategic management accounting themes. Each theme, of course, implements different accounting tools. This article explores the degree to which, as mediated by management accounting systems, the business strategies and business goals of large Thai manufacturing companies influence their financial and non-financial performance. To gather the data, a survey questionnaire was developed. Of the 1500 companies selected for inclusion in the survey, 205 provided completed and usable responses for a response rate of 13.67%. Structural equation modeling (SEM) was used to analyze the relationships among the variables. The findings shed some light on what the management of a firm could expect concerning organizational performance from their business strategies, business goals, and the implementation of specific management accounting systems. Corporate strategies and corporate goals had a statistical influence on both the financial and non-financial performance of the large corporations in Thailand when mediated via strategic management accounting systems, while there was no influence when mediated by traditional management accounting systems. A greater understanding of the relationships and effects of which mediators should have been employed in organizations to bring forth business strategies and business goals and generate productive results for organizational performance is provided by this research. Choosing the appropriate performance mediators can help achieve corporate strategies and goals.
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Puspita Sari, Melinda, and Wahyu Adi Wibowo. "Empirical analysis of hotel strategic management accounting practices." Advances in Accounting Innovation 1, no. 2 (2025): 167–77. https://doi.org/10.69725/aai.v1i2.192.
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Purpose – This paper investigates the adoption of Strategic Innovation Management Accounting (SIMA) and related organisational and environmental variables in hospitality. This study examines how organisational lifecycle, decentralisation, perceived environmental uncertainty, IS quality and moderation between historical performance and SIMA adoption.Design/methodology/approach – A quantitative research design was used with a survey data from hotel managers to determine the influence of strategic management accounting on decision-making processes. Structural equation modeling (SEM) was utilized to examine the direct and interaction effects of organizational structure, environmental factors, and IS quality on SIMA use.Findings – The results substantiate the positive impact of perceived environmental uncertainty, decentralization, IS quality and organizational life cycle stage on SIMA adoption. Additionally, the results indicate that the influence of previous financial performance on SIMA usage are moderated by usage context, with the relationships weaker in highly uncertain environments, decentralized organizations, mature firms, and organizations with high-quality IS information. These findings game ID directors a glimpse of SIMA as a significant player in each managing financial processes and improving decisions.Originality/value – This study builds on previous research in studying which environmental and organizational conditions moderate the relationship between financial performance and SIMA usage. Different from the prior studies that emphasize on general accounting practices, this study delivers empirical evidence on the strategic adaptation of use of management accounting tools by firms in response to environmental conditions and firm design.Research Implications – The study contributes to our understanding of hotel management by highlighting the role of SIMA in sustaining performance and impact under challenging circumstances. These findings can be utilized by policymakers and industry stakeholders in formulating frameworks for facilitating the adoption of strategic accounting practices in the hospitality industry. Future studies can analyze the contextual relevance of these insights for emerging markets like Indonesia given the regulatory and technological developments.
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Hanif, Hanif. "The Effect of Incentive Principles Based on Mato System toward Firm Performance through Employee Productivity." 13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 13, no. 1 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.1(1).
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This study aims to examine the role of employee work productivity as a mediating variable in the relationship of the incentive principles based on mato system toward firm performance. Data was collected by means of survey method through questionnaire filled out by 77 respondents. Data of the study was collected by means of PLS. There is a positive effect of the incentive principles based on mato system toward firm performance and the finding shows that employee work productivity has a positive role to mediate the effect of incentive principles based on mato system toward firm performance. Incentive principles based on mato system is a new variable in the realm of management accounting. The variable reflects a unique business management in a restaurant firm, and is evidently able to improve employee work productivity to create value added of the restaurant firm. Keywords: Incentive principles, mato system, employee work productivity, firm performance, value added, Profit sharing
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Ghasemi, Reza, Hamid Reza Habibi, Masomeh Ghasemlo, and Meisam Karami. "The effectiveness of management accounting systems: evidence from financial organizations in Iran." Journal of Accounting in Emerging Economies 9, no. 2 (2019): 182–207. http://dx.doi.org/10.1108/jaee-02-2017-0013.
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Purpose The purpose of this paper, as an empirical investigation of a contingency theory, is to examine the relationship between technology (as a contingent variable) and management accounting system (MAS) characteristics on managerial performance. The main focus of this study is on the four information characteristics of MAS – scope, integration, aggregation and timeliness. Design/methodology/approach Based on the MAS characteristics defined by Chenhall and Morris, a contingency-based “intervening” model is proposed in which MAS plays a significant intervening role between technology (TECH) and managerial performance. Using survey data from managers in Iranian financial organizations and PLS–structural equation model analysis, the MAS characteristics are collectively analyzed in relation to technology and managerial performance. Findings The study uncovered the existence of direct relationships between technology and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between technology and managerial performance is mediated by MAS. The findings provide valuable insight to guide managers in financial organizations to improve their performance through suitable MAS by applying new technologies and considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly. Originality/value Previous research studies show that there is no unique and universal MAS for all organizations, since this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS research studies in the service organizations.
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Rezaei, Jafar, and Roland Ortt. "Entrepreneurial orientation and firm performance: the mediating role of functional performances." Management Research Review 41, no. 7 (2018): 878–900. http://dx.doi.org/10.1108/mrr-03-2017-0092.
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Purpose Earlier studies have generally shown a positive relationship between entrepreneurial orientation (EO) and the overall performance of the firm. The purpose of this paper is to understand in more detail how EO influences firm performance. It adds to the literature by distinguishing performances of different functions in a firm and by exploring how the dimensions of EO influence these functional performances and, in turn, overall firm performance. Design/methodology/approach This study examined the relationship between three dimensions of EO (innovativeness, proactiveness, risk-taking), three types of functional performances of firms (R&D performance, production performance, marketing and sales performance) and the overall performance of firms. The data are collected from 279 high-tech small-to-medium-sized enterprises (SMEs) using a postal survey. The proposed hypotheses are tested using structural equation modeling (SEM). Findings The results indicate that the dimensions of (EO) are related in different ways to the performance of functions in a firm. A positive relationship is observed between innovativeness and R&D performance and between proactiveness and marketing and sales performance. A negative relationship exists between risk-taking and production performance. The results also show a sequential positive relationship from R&D via production and marketing and sales to overall performance of firms. Therefore, it is concluded that the R&D, production and marketing and sales functions reinforce each other in a logic order and are complementary in their effect on overall firm performance. Practical implications The results imply that the three functions, R&D, production and marketing and sales, in a firm play different roles, both in the firm’s EO and in their contribution to overall performance. Managers can use the findings to monitor and influence the performance of different functions in a firm to increase overall firm performance. Originality/value The first contribution of this study is that it unravels (i) which dimensions of EO have an effect on the performance of separate functions in a firm, indicating that functions contribute in different ways to entrepreneurial orientation of the firm. A second contribution is assessing how the performance of these functions influence the firm’s overall performance. This paper fills a gap in the literature by exploring internal firm variables mediating the relationship between EO and overall firm performance and contributes to the discussion on the contradictory results regarding the relationship between risk-taking and firm performance.
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Wakaisuka-Isingoma, Juliet. "Corporate governance and performance of financial institution." Corporate Ownership and Control 16, no. 1-1 (2019): 203–16. http://dx.doi.org/10.22495/cocv16i1c1art8.
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The role of banking and insurance as an animated component of any economy has been widely recognized in the evolution of literature (Shrutikeerti & Amlan, 2017). The financial liberalization efforts taken by various developing economies had the central bearing on their financial institutions (Shrutikeerti & Amlan, 2016). The development of insurance and banking sectors play an important role in stimulating financial development and consequently the growth of the economy. Enhancing firm performance predicted through ownership structure, information disclosure, financial transparency and board profile safeguards reputation, yields effective risk management systems and yet helps firms achieve their business objectives. The study employed a sample of 103 financial institutions and adopted a descriptive cross-sectional survey design with a Pearson correlation coefficient. Reliability, validity and exploratory factor analysis with principal components and Cronbach’s alpha as well as hierarchical regression was reasonable for analysis but also directed using the Partial Least Square (PLS) modelling which was helpful in attesting the measurement and structural models appropriate for the performance of financial institutions. Reveal a statistically significant and positive relationship between corporate governance and firm performance. PLS modelling assented the structural and measurement models and recognized that corporate governance is statistically significant and predict firm performance through its different constructs of information disclosure, financial transparency, and ownership structure and board profile. Equally, firm performance demonstrated that management efficiency, earnings quality, asset quality, capital adequacy and liquidity were key dimensions. The study was cross-sectional and a longitudinal study is necessary to understand the dynamics of corporate governance and firm performance over a period of time. The results extend the understanding of the role of corporate governance in promoting firm performance in financial institutions. Additionally, the results add evidence to the growing body of research focusing on interdisciplinary aspects as well as the relationship between corporate governance and firm performance. Overall, there is a significant positive relationship between corporate governance and firm performance.
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Chandran, V. G. R., and Rajah Rasiah. "FIRM SIZE, TECHNOLOGICAL CAPABILITY, EXPORTS AND ECONOMIC PERFORMANCE: THE CASE OF ELECTRONICS INDUSTRY IN MALAYSIA." Journal of Business Economics and Management 14, no. 4 (2013): 741–57. http://dx.doi.org/10.3846/16111699.2012.668860.
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This paper examines the joint effects of technology and exports on the economic performances of electronics firms in Malaysia. The empirical results based on the Partial Least Square (PLS) estimate procedure show that technological capability plays a multiple role in that it influences both the exports and performance of a firm simultaneously. More importantly, we find evidence that exports act as a mediating variable between technological capability and firm performance. Size is found to influence all three: product capabilities, exports and firm performance but not process capabilities. This paper concludes that researchers, in future studies, need to examine the dynamism between size, technology, exports and performance.