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Article
Publication date: 14 November 2018

Sidra Shahzadi, Rizwan Khan, Maryam Toor and Ayaz ul Haq

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting…

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Abstract

Purpose

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.

Design/methodology/approach

Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.

Findings

This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.

Practical implications

This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.

Originality/value

The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.

Details

Asian Journal of Accounting Research, vol. 3 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

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Article
Publication date: 18 June 2021

Raisa Tasneem Zaman and Md. Fazla Mohiuddin

The purpose of this paper is to investigate how menstruation specific stigma and behavior impacts female employee performance in Bangladesh. Besides, it aims to investigate if…

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Abstract

Purpose

The purpose of this paper is to investigate how menstruation specific stigma and behavior impacts female employee performance in Bangladesh. Besides, it aims to investigate if nonwork-related stress has any mediating role in the menstruation-related stigma–employee performance and menstruation-related behavior–employee performance relationship.

Design/methodology/approach

A conceptual model is developed and tested using structural equation modeling (SEM) using Analysis of Moment Structures (AMOS) 25. A total of 400 respondents participated in a self-administered survey, of which 375 questionnaires were retained after discarding questionnaires with incomplete responses.

Findings

Stigma and behavior related to menstruation were found to have a significant negative effect on female employee performance. Menstruation specific nonwork-related stress was found to partially mediate between menstruation-related stigma–employee performance and menstruation-related behavior–employee performance relationship.

Originality/value

This is the first study to link menstruation specific stigma and behavior and female employee performance using SEM in the context of the Bangladeshi women employees. It is also the first study to investigate the mediating role of nonwork-related stress in the menstruation specific stigma–employee performance and menstruation specific behavior–employee performance relationship in the context of Bangladeshi women employees.

Details

South Asian Journal of Business Studies, vol. 12 no. 2
Type: Research Article
ISSN: 2398-628X

Keywords

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