Reza Ghasemi, Noor Azmi Mohamad, Meisam Karami, Norkhairul Hafiz Bajuri and Ezzatollah Asgharizade
This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the…
Abstract
Purpose
This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the study is concentrated on Iranian financial organizations and managers of these organizations were identified as respondents for the questionnaire survey.
Design/methodology/approach
This study used the SmartPLS to analyze the data, and the model of the study was estimated with structural equation modeling (SEM). It follows the recommended two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) and confirmatory structural models (path analysis).
Findings
The study uncovered the existence of direct relationships between competition and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between competition and managerial performance is mediated by MAS.
Research limitations/implications
The findings provide valuable insights to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly.
Originality/value
Prior researches confirm that there is no unique and universal MAS for all organizations, as this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS researches in the service organizations.
Details
Keywords
Reza Ghasemi, Hamid Reza Habibi, Masomeh Ghasemlo and Meisam Karami
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…
Abstract
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.
Details
Keywords
Hadi Shams Esfandabadi, Mohsen Ghamary Asl, Zahra Shams Esfandabadi, Sneha Gautam and Meisam Ranjbari
This research aims to monitor vegetation indices to assess drought in paddy rice fields in Mazandaran, Iran, and propose the best index to predict rice yield.
Abstract
Purpose
This research aims to monitor vegetation indices to assess drought in paddy rice fields in Mazandaran, Iran, and propose the best index to predict rice yield.
Design/methodology/approach
A three-step methodology is applied. First, the paddy rice fields are mapped by using three satellite-based datasets, namely SRTM DEM, Landsat8 TOA and MYD11A2. Second, the maps of indices are extracted using MODIS. And finally, the trend of indices over rice-growing seasons is extracted and compared with the rice yield data.
Findings
Rice paddies maps and vegetation indices maps are provided. Vegetation Health Index (VHI) combining average Temperature Condition Index (TCI) and minimum Vegetation Condition Index (VCI), and also VHI combining TCImin and VCImin are found to be the most proper indices to predict rice yield.
Practical implications
The results serve as a guideline for policy-makers and practitioners in the agro-food industry to (1) support sustainable agriculture and food safety in terms of rice production; (2) help balance the supply and demand sides of the rice market and move towards SDG2; (3) use yield prediction in the rice supply chain management, pricing and trade flows management; and (4) assess drought risk in index-based insurances.
Originality/value
This study, as one of the first research assessing and mapping vegetation indices for rice paddies in northern Iran, particularly contributes to (1) extracting the map of paddy rice fields in Mazandaran Province by using satellite-based data on cloud-computing technology in the Google Earth Engine platform; (2) providing the map of VCI and TCI for the period 2010–2019 based on MODIS data and (3) specifying the best index to describe rice yield through proposing different calculation methods for VHI.