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Article
Publication date: 10 May 2019

Ivy S.N. Chen, Patrick K.O. Fung and Simon S.M. Yuen

Dynamic capabilities (DC) have been linked to firm competitive advantage, but the ways in which firms can create and build these DC are still not clear. The purpose of this paper…

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Abstract

Purpose

Dynamic capabilities (DC) have been linked to firm competitive advantage, but the ways in which firms can create and build these DC are still not clear. The purpose of this paper is to propose a model with organizational learning (OL) and supply chain orientation (SCO) as antecedents of dynamic logistics capabilities and firm performance as the outcome. The study tests this model on a sample of logistics service firms.

Design/methodology/approach

Partial least squares structural equation modeling was used to analyze the data collected from 103 logistics firms drawn from the Chartered Institute of Logistics and Transportation of Hong Kong.

Findings

Results show that OL directly enhances DC and indirectly through SCO. The relationship between OL and SCO is stronger than the relationship between OL and DC. DC are positively related to logistics firm performance.

Research limitations/implications

The study relied on perceptual and self-reported data from senior management. Relationships among variables may also be inflated by common method variance but efforts were taken to reduce this threat.

Practical implications

Logistics firms should promote a learning culture in the organization. Organization learning enhances a firm’s willingness to change and innovate. It also helps employees to gain a better understanding of clients’ supply chains and possibilities. SCO helps the firm to direct its reconfiguration and renewal efforts where the returns are the highest.

Originality/value

There is scant empirical research on the antecedents of DC outside of manufacturing and knowledge-intensive services. The study focused on the logistics services industry. SCO, a necessary strategic orientation for firms in the supply chain, has not been empirically investigated in the previous research. This study addressed these gaps in the literature and contributes to the understanding of the factors giving rise to DC.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 31 no. 4
Type: Research Article
ISSN: 1355-5855

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Book part
Publication date: 17 July 2015

Matthias D. Mahlendorf, Utz Schäffer and Oliver Skiba

Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to…

Abstract

Purpose

Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to stimulate further research by providing an overview of antecedents of participative budgeting and suggesting ways to build upon extant research.

Methodology/approach

We assess 22 studies published prior to 2011 that offer statistical insights into why organizations use participative budgeting by theorizing and modeling it as a dependent variable.

Findings

This work answers two research questions regarding why organizations use participative budgeting: (a) Which antecedents of participative budgeting have been analyzed so far? (b) Which causal-model forms are used in extant research regarding the antecedents of participative budgeting?

Originality/value

This paper provides a detailed overview of empirical studies and respective findings aiming to explain why organizations use participative budgeting. Many prior studies have measured the association between contextual antecedents and participative budgeting. However, from a theoretical perspective, objectives of employees and supervisors are often used to explain the relation. Based on our literature review, we propose that all objectives identified so far intervene in the relationship between context and use of participative budgeting and also further detail these objectives. Consequently, our review analyzes the status quo of research on why organizations use participative budgeting and adds additional suggestions of underlying causal processes that can be tested in future studies.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

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Book part
Publication date: 10 December 2015

Chun Kit Lok

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior…

Abstract

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

Details

E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

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Book part
Publication date: 4 October 2018

Lucrezia Songini, Chiara Morelli and Paola Vola

Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific features…

Abstract

Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific features, the literature rarely dealt with the role and characteristics of MCS in family business. Taking into account previous contributions from different disciplines (organization, management accounting, and family business), the current work aims to better understand the state of the art about research in the field of MCS in family business in order to identify main research gaps and propose future research directions.

Forty-five articles have been analyzed, which were issued in 29 sources. Research findings show that the literature on MCS in family business is limited and not very conclusive. Some authors focused on the type of controls, other authors outlined the role of MCS in managerialization and the relation with professionalization. A few studies focused on some specific mechanisms, especially strategic planning and compensation. Some contributes dealt with MCS’ determinants and impacts. Differences between family and non-family firms were proposed. However, a clear and organized picture of the features of MCS in family firms, their determinants, and impacts has not yet been developed. Particularly, the impact of the distinctive features of family business on MCS represents an underdeveloped research field along with how MCS can be differently developed and used in different kinds of family firms. In the light of findings of the literature review, we propose a reference research framework on MCS in family business.

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Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

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Article
Publication date: 6 March 2017

Sophia Su, Kevin Baird and Herb Schoch

This paper aims to examine the association between the interactive and diagnostic approaches to using controls and Miller and Friesen’s (1984) organizational life cycle (OLC…

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Abstract

Purpose

This paper aims to examine the association between the interactive and diagnostic approaches to using controls and Miller and Friesen’s (1984) organizational life cycle (OLC) stages (birth, growth, maturity, revival).

Design/methodology/approach

Data were collected from a random sample of 343 general managers in Australian manufacturing organizations.

Findings

The results indicate that both approaches are used to a greater extent in the growth and revival stages than the birth and maturity stages, whereas the interactive and diagnostic approaches are used to a similar extent in each of the four OLC stages.

Research limitations/implications

This study contributes to the management control system literature by examining the use of the interactive and diagnostic approaches from an OLC perspective. The findings highlight that the complementary nature of the interactive and diagnostic approaches applies in each OLC stages, and suggest that similar attention should be placed on the use of both the interactive and diagnostic approaches in each OLC stage.

Practical implications

The study provides managers with an insight into the prevalence of the use of interactive and diagnostic approaches across the birth, growth, maturity and revival stages.

Originality/value

This study contributes to the management control system literature by adopting the configuration approach to examine how multiple contingent variables simultaneously affect the approach to using controls. Specifically, this study examines how organizations adjust their emphasis on Simons’ (1995) interactive and diagnostic approaches to using controls as they move across different development stages. These development stages were labelled as OLC stages and are determined based on the simultaneous consideration of multiple contingent factors.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 June 2004

Jean‐François Henri

The aim of this paper is to bridge the gap between the organizational effectiveness (OE) models developed in the field of organizational theory and the performance measurement…

7123

Abstract

The aim of this paper is to bridge the gap between the organizational effectiveness (OE) models developed in the field of organizational theory and the performance measurement models presented within the management accounting literature. The specific evolution of these two complementary streams of research stemming from two different fields of research are reconciled and integrated by analyzing their convergences and divergences. As a response to theoretical and practical pressures, the evolution of OE models reflects a construct perspective, while the evolution of performance measurement models mirrors a process perspective. Performance measurement models have moved from a cybernetic view whereby performance measurement was based mainly on financial measures and considered as a component of the planning and control cycle to a holistic view based on multiple nonfinancial measures where performance measurement acts as an independent process included in a broader set of activities. This paper contributes to the performance measurement literature by establishing the origins of the performance measurement models and by shedding light on unexplored fertile areas of future research.

Details

Managerial Finance, vol. 30 no. 6
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 27 September 2019

Xiaojun Lin, Ming Liu, Simon So and Desmond Yuen

The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and…

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Abstract

Purpose

The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive tax planning; whereas socially responsible firms enjoy tax savings. Because several recent studies have suggested that lower tax payments do not necessarily create higher tax risk, an exploration of the relationship between CSR and tax risk was not only interesting but also important.

Design/methodology/approach

Using an ethical perspective of CSR, this paper argues that executives who are nourished by an ethical climate tend to make responsible and reliable operating decisions. Therefore, their corporations would have better control of tax administration, and the corresponding tax risk would be constrained. Such corporations would enjoy greater tax savings while keeping their tax risk at relatively low levels. However, this reasoning ignores the fact that limited economic resources would constrain a firm from practicing CSR in the form of donations. This situation would also influence its attitude toward tax strategies. Specifically, when a firm’s performance is unsatisfactory, the cultural effect of CSR may diminish or even disappear.

Findings

Firms donating additional resources to CSR activities can construct a more ethical work climate that encourages executives to control tax risk while lowering tax expenses. For firms with unsatisfactory performance, the ethical benefits of CSR could disappear, thus suggesting a relationship with firm performance. This finding contributes to the knowledge on the ethical implications of CSR and proposes that the culture argument is conditional on satisfactory firm performance.

Originality/value

This study explores the association between corporate culture (CSR) and tax risk. The empirical results help shareholders, analysts and other investors to make their business decision better because CSR or corporate culture is less likely to change suddenly or dramatically in an abbreviated time. The finding of this study shed light on the importance of corporate culture on making an investment evaluation or decision. In addition, this study extends the research on CSR by demonstrating that the effects of CSR are conditioned on firm performance. The beneficial effect of CSR on tax risk would disappear when firms have unfavorable financial performance.

Details

Managerial Auditing Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 3 July 2017

Martin Schmidt

This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and…

Abstract

Purpose

This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company.

Methodology/approach

Research hypotheses for six different determinants are developed: company size, number of operating segments and subsidiaries, internationality of the business, business strategy, company life cycle stage, and leverage. The hypotheses are tested using International Financial Reporting Standards 8 (IFRS 8) segment report data from a large sample of 175 German publicly listed companies.

Findings

A higher internationality of the business causes companies to choose a lower degree of integration. Companies with a prospector (defender) strategy choose a lower (higher) degree of integration. Companies in later life cycle stages and with higher leverage choose a lower degree of integration as well. Company size does not impact integration.

Practical implications

Companies have to decide whether, and to what extent, to integrate financial and management accounting and align the two sets of accounting policies. German companies have traditionally kept the two sets separate. As the research reported in this paper sheds light on when companies do not consider integration to be beneficial, it is useful for practitioners.

Originality/value

The legal reporting requirements in Germany as well as German accounting traditions make the German setting particularly suited for examining the integration of management accounting and financial accounting. Using the number of adjustments to financial accounting policies made for management accounting purposes is a novel approach, and the number of adjustments is a more fine-grained measure of integration at the highest hierarchy levels of a company than the measures used in prior literature.

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Book part
Publication date: 15 July 2019

Samantha L. Jordan, Andreas Wihler, Wayne A. Hochwarter and Gerald R. Ferris

Introduced into the literature a decade ago, grit originally defined as perseverance and passion for long-term goals has stimulated considerable research on positive effects…

Abstract

Introduced into the literature a decade ago, grit originally defined as perseverance and passion for long-term goals has stimulated considerable research on positive effects primarily in the academic and military contexts, as well as attracted widespread media attention. Despite recent criticism regarding grit’s construct and criterion-related validity, research on grit has begun to spill over into the work context as well. In this chapter, the authors provide an overview of the initial theoretical foundations of grit as a motivational driver, and present newer conceptualizations on the mechanisms of grit’s positive effects rooted in goal-setting theory. Furthermore, the authors also draw attention to existing shortcomings of the current definition and measurement of grit, and their implications for its scientific and practical application. After establishing a theoretical understanding, the authors discuss the potential utility of grit for human resource management, related to staffing and recruitment, development and training, and performance management systems as well as performance evaluations. The authors conclude this chapter with a discussion of necessary and potential future research, and consider the practical implications of grit in its current state.

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Article
Publication date: 14 November 2008

George K. Stylios

Examines the fourteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects…

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Abstract

Examines the fourteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Details

International Journal of Clothing Science and Technology, vol. 20 no. 6
Type: Research Article
ISSN: 0955-6222

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