Wiriya Chongruksut and Albie Brooks
While a number of studies relating to activity‐based costing (ABC) have been conducted, relatively few have been conducted in the South East Asia region. This paper reports the…
Abstract
While a number of studies relating to activity‐based costing (ABC) have been conducted, relatively few have been conducted in the South East Asia region. This paper reports the results of a survey of firms in Thailand regarding issues associated with ABC adoption and implementation. The study finds that the rate of ABC adoption in Thailand was relatively high (58% of all respondent firms having ABC knowledge and adopting ABC as an idea; 35% of respondents overall) compared with other Asian countries. In particular, firms with greater variation in product complexity, complexity of production service processes and intensity of capital equipment were more likely to adopt ABC. In line with previous studies, top management support was identified as a key criterion influencing the success of ABC.
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B.C. Ghosh, H.P. Schoch, D.B. Taylor, W.W. Kwan and Teo Sock Kim
With increasing emphasis by many companies on gaining competitiveadvantages, both locally and on a global basis, the significance ofmarketing as a driving force for business…
Abstract
With increasing emphasis by many companies on gaining competitive advantages, both locally and on a global basis, the significance of marketing as a driving force for business operations and strategic planning has been studied in a number of countries. Compares the marketing effectiveness of better‐performing companies in Australia, New Zealand and Singapore, based on an extension of recent studies in these countries. The comparison indicates some significant differences in aspects of marketing between the better performers in Australia, New Zealand and Singapore, in how individual companies view the role of marketing in their operations, and in how the marketing activity is organized. Concludes that these differences could take on strategic significance when companies in the three countries strive for global expansion of markets.
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Amy Tung, Kevin Baird and Herbert P. Schoch
The purpose of this paper is to examine the association between the use of multidimensional performance measures and four organizational factors with the effectiveness of…
Abstract
Purpose
The purpose of this paper is to examine the association between the use of multidimensional performance measures and four organizational factors with the effectiveness of performance measurement systems (PMSs).
Design/methodology/approach
Data were collected by mail survey questionnaire from a random sample of 455 senior financial officers in Australian manufacturing organizations.
Findings
The results reveal that the use of multidimensional performance measures is associated with two dimensions of the effectiveness of PMSs (performance and staff related outcomes). The results also reveal that organizational factors were associated with the effectiveness of PMSs. Specifically, top management support was found to be associated with the effectiveness of PMSs in respect to the performance related outcomes, and training was associated with the staff related outcomes.
Practical implications
The findings provide managers with an insight into the desirable PMS characteristics and the specific organizational factors that they can focus on in order to enhance the effectiveness of their performance measurement system.
Originality/value
This study contributes to the limited empirical research examining the effectiveness of PMSs regarding the extent to which organizational processes are achieved. In addition, the study provides an empirical analysis of the association between the five perspective (financial, customer, internal business process, learning and growth, and sustainability) BSC model and four organizational factors with the effectiveness of PMSs.
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Kevin Baird, Herbert Schoch and Qi (James) Chen
The purpose of this paper is to examine the association between three organizational factors (the use of multi‐dimensional performance measures, link to rewards, and training) and…
Abstract
Purpose
The purpose of this paper is to examine the association between three organizational factors (the use of multi‐dimensional performance measures, link to rewards, and training) and three organizational culture dimensions (innovation, outcome orientation, and teamwork) with the effectiveness of performance management systems (PMSs).
Design/methodology/approach
Data were collected by survey questionnaire from a random sample of 450 Australian local governments.
Findings
The performance management systems of Australian local councils are only moderately effective in relation to performance related outcomes, and less effective in relation to the achievement of staff related outcomes. The results indicate a significant relationship between the use of multidimensional performance measures, link of performance to rewards, training and two organizational culture factors (team work/respect for people and outcome orientation) with the effectiveness of PMSs. Different factors were found to influence the effectiveness of PMSs for large and small sized councils.
Practical implications
The findings imply that there is a need for the managers of local government councils to improve the effectiveness of their PMS.
Originality/value
The study provides an initial empirical examination of the effectiveness of performance management systems and the influential factors in the Australian local government context. The study assists local government managers in effectively managing their employees and operations.
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Examines the determinants of International Joint Venture marketing performance in Thailand. Uses the results from a survey of 1047 Thai‐foreign IJVs in Thailand from firms that…
Abstract
Examines the determinants of International Joint Venture marketing performance in Thailand. Uses the results from a survey of 1047 Thai‐foreign IJVs in Thailand from firms that were mainly engaged in agriculture, metal working, electrical and chemical industries. Applies exploratory factor analysis and discriminant analysis to identify these critical determinants as market characteristics, conflict, commitment, marketing orientation and organisational control.
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Maria Cadiz Dyball, Anna Reid, Philip Ross and Herbert Schoch
The purpose of this paper is to examine accounting students' experience of compulsory group work. The paper hypothesises that a student‐centered style of teaching‐involving…
Abstract
Purpose
The purpose of this paper is to examine accounting students' experience of compulsory group work. The paper hypothesises that a student‐centered style of teaching‐involving activities, like case studies and group‐based learning encourages students to take a deeper approach to learning. The paper also sought students' suggestions to improve learning in a group environment and to identify areas for future research.
Design/methodology/approach
There is a paucity of research that examines the relationships between group work and the adoption of a deep learning approach. This research uses empirical data in the form of a questionnaire with open and closed response options. This paper uses a qualitative method, phenomenography, to analyse the responses of 362 students.
Findings
The findings reveal variations in conceptions of group work among students with evidence of both surface and deep approaches to learning.
Research limitations/implications
The following limitations are recognised: the questionnaire may not have given students an opportunity to express their perceptions fully; the absence of demographic data did not permit consideration of cultural factors on the outcome and the analysis was able to focus only on perceptions of behaviour rather than actual behaviour. A major implication from the paper is the value of research into accounting education. The paper provides the opportunity to trial research, reflect upon and change curricula, delivery and assessment based on research findings.
Originality/value
Student experiences in group work in accounting, while not entirely new, is however, an area not widely reported on.
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This paper aims to examine the use of Cross-Functional Bridge (CFB) in dyadic relationships towards enhancing organisational performance. Prior research has flagged conflict in…
Abstract
Purpose
This paper aims to examine the use of Cross-Functional Bridge (CFB) in dyadic relationships towards enhancing organisational performance. Prior research has flagged conflict in interfunctional relationships. Research on managing such conflict context is, however, limited.
Design/methodology/approach
Analysing 20 in-depth interviews conducted in UK financial services organisations, this study explains how the CFB is used to manage interfunctional relationship conflict and enhance performance.
Findings
This study underlines three core insights about intragroup working relationship: cultural and disciplinary differences and boundary fencing are core features of, and conflict drivers in, the accounting – marketing interface; CFB is a tool for analysing and managing these conflict drivers; and organisations that use this tool achieve improved organisational performance, an outcome that is enhanced and sustained through the team psychological enhancement factor of the conflict management strategy. Also, this study underlines the need to ensure a fit between conflict management strategy and conflict types.
Research limitations/implications
This research has several limitations. It explores only accounting – marketing working relationship in UK financial services organisations. Also, it explores only relationship conflict and cultural and disciplinary diversity and boundary fencing factors. Finally, this study suggests a mediating influence of psychological well-being on the CFB – performance link, a conclusion that is based on a methodologically inadequate tool: causes and effects associations are better assessed quantitatively (Johnson and Onwuegbuzie, 2004).
Practical implications
The paper highlights insights for analysing and resolving conflicts towards harmonious dyadic relationships. Importantly, managers who use the flagged CFB tool would achieve psychological enhancement in team, and extendedly enhanced organisational performance. Managers are reminded of the need to adequately address the emotional substances in relationship conflicts, as failure to do this will lead to conflict escalation, transformation and negative performance.
Originality/value
The paper offers theory testing and theory building knowledge. The CFB insight is a major highlight, one that lays a brick for future development, especially concerning its modus operandi, motivators and how to maximize its performance value.
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Gongmeng Chen, Michael Firth and Kyungjoo Park
Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of…
Abstract
Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of this, we surveyed companies in 1999 to evaluate the adoption of ABC in Hong Kong. We set out to investigate factors that might lead to its adoption and also surveyed whether companies are satisfied with the new system. Our findings reveal a low adoption rate of ABC. There is directional support for companies with diverse product lines and those facing intense competition using activity‐based costing. Companies that have adopted ABC report high satisfaction with the new system. Overall, activity‐based costing has made limited inroads in Hong Kong. The reasons for this are not readily apparent.
Hind Muhtaseb, Grace Khoury and George Tovstiga
The purpose of this paper is to examine current performance management practices, identify potential areas of improvement and recommend appropriate interventions. Developing…
Abstract
Purpose
The purpose of this paper is to examine current performance management practices, identify potential areas of improvement and recommend appropriate interventions. Developing economies continue to intrigue in light of the promise they hold for future growth markets. Existing studies tend to focus on macro-economic factors and to concentrate on a few regions. Few studies have looked at the lesser developed Middle-Eastern regions, such as Palestine. This study seeks to address that deficit; it examines firm-level factors relevant to the competitive performance of enterprises in the Palestinian stone and marble industry, one of the most important industries in the region.
Design/methodology/approach
The study utilizes a mixed-methods exploratory qualitative and quantitative approach that probes operational and strategic performance factors. Interviews and insights derived from a survey-based research data from 45 respondents representing a sampling of 36 enterprises form the basis of the analysis.
Findings
Findings suggest that the majority of performance measures employed by the firms investigated rely primarily on traditional financial indicators. Although some progressive metrics including those targeting measures of productivity and process efficiency are being adopted by firms in the sector, measures that focus on long-term strategic growth promoters such as innovation and organizational learning are largely not yet employed.
Originality/value
The paper concludes with recommendations for how firms competing in such environments might enhance and improve their performance management.
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Viraiyan Teeroovengadum, Robin Nunkoo and Humaira Dulloo
This study analyses the determinants of an effective performance management system (PMS) in the public sector of Mauritius. It develops a theoretical model that has its roots in…
Abstract
Purpose
This study analyses the determinants of an effective performance management system (PMS) in the public sector of Mauritius. It develops a theoretical model that has its roots in the resource-based theory and the institutional theory.
Design/methodology/approach
The study uses a quantitative approach, making use of a structured questionnaire to collect data from 158 public sector organisations. Both email and postal methods were used for data collection. A hierarchical regression analysis is used to assess the effect of the organisational factors on PMS effectiveness, while controlling for a number of organisational profile variables.
Findings
Results indicate that PMS is only moderately effective. Managers’ involvement, senior management involvement and performance feedback are significant predictors of PMSs effectiveness.
Research limitations/implications
Findings of the study may have limited applicability to developed and industrialised countries and even developing countries that have a different public sector culture to that of Mauritius.
Practical implications
The findings demonstrate that the effectiveness of PMSs is strongly reliant on the involvement of senior management. Accordingly, public sector managers should ensure that they are fully committed and engaged in performance management tasks.
Originality/value
The study contributes to the limited research on the effectiveness of PMSs in developing countries that have a different bureaucratic and performance culture to that of developed nations.