scholarly journals Impacts of activity-based costing on organizational performance: evidence from Thailand

2020 ◽  
Vol 28 (3) ◽  
pp. 329-349
Author(s):  
Witchulada Vetchagool ◽  
Marcjanna M. Augustyn ◽  
Mike Tayles
Keyword(s):  
Comparative Study ◽  
Organizational Performance ◽  
Structural Equation ◽  
Developing Economies ◽  
Cost Evaluation ◽  
Equation Modeling ◽  
Activity Based Costing ◽  
Content Type ◽  
Small Medium Enterprises ◽  
Medium Enterprises

PurposeTo extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely positive impacts of activity-based costing (ABC) on organizational performance (OP). It also tests moderating effects of business type and business size.Design/methodology/approachTo test the models' abilities to explain the data, this comparative study uses survey data from 191 Thai firms, measures validated in the study and structural equation modeling (SEM).FindingsExtensive use of ABC for cost analysis, cost strategy and cost evaluation directly improves operational performance (OPP); it also indirectly improves financial performance (FP) through improving OPP. The results are similar for manufacturing and non-manufacturing firms and for large firms and small-medium enterprises (SMEs).Research limitations/implicationsFuture studies could test the alternative models in other geographical and industrial contexts and could widen the range of control variables.Practical implicationsMonitoring of the effects of ABC use on OPP is crucial to achieving positive financial outcomes. The cross-functional nature of ABC is apparent; for it to be effective managers must ensure cooperation from departments and employees involved in the design and implementation of ABC systems.Originality/valueThis research arbitrates prior inconsistent findings by adopting an original approach of testing structurally different models in a single comparative study, using measures validated in the study. It provides new evidence that extends knowledge about impacts of ABC on OP. Further, it demonstrates its applicability in the context of developing economies.

scholarly journals Knowledge sharing, intellectual capital and organizational results in SMES: are they related?

2020 ◽  
Vol 21 (6) ◽  
pp. 893-911 ◽  
Author(s):  
Mírian Oliveira ◽  
Carla Curado ◽  
Andrea Raymundo Balle ◽  
Aino Kianto
Keyword(s):  
Knowledge Sharing ◽  
Organizational Performance ◽  
Intellectual Capital ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Equation Modeling ◽  
Content Type ◽  
Structural Capital ◽  
Organizational Results ◽  
Medium Enterprises

PurposeThe purpose of this paper is to explore the relations among knowledge sharing (KS), intellectual capital (IC), absorptive capacity (AC), innovation (IN) and organizational performance (OP).Design/methodology/approachThis paper empirically tests a model that uses structural equation modeling (SEM) based on a partial least squares (PLS). The sample is composed of 351 Brazilian and 135 Portuguese enterprises. They are micro, small and medium enterprises.FindingsThe results show that: the relation between KS and AC is partially mediated by IC; the relation between IC and IN is partially mediated by AC and the relation between KS and IN is mediated by AC and IC or both. There are relations among KS, IC, AC, IN and OP.Research limitations/implicationsThe study does not control for industry effects and technological differences among the firms.Practical implicationsThe use of KS mitigates the loss of knowledge associated to employees' retirement or job changes. The knowledge appropriation by the organization (turning human capital (HC) into structural capital (SC)), the knowledge achieved from connections (relational capital, RC) and the trust embedded in an organization's relation with employees are important for AC and IN. Moreover, KS can positively influence all elements of IC. OP depends directly on IN and indirectly on the others constructs.Originality/valueThis study is relevant because it explores the relations among KS, IC, AC, IN and OP in one model. Moreover, it focuses on small and mid-size enterprises (SMEs) with data from two countries.

scholarly journals International organizational performance

2016 ◽  
Vol 23 (2) ◽  
pp. 453-473 ◽  
Author(s):  
Juan Gabriel Cegarra Navarro ◽  
Stephen Eldridge ◽  
Gonzalo Wandosell
Keyword(s):  
Organizational Performance ◽  
Absorptive Capacity ◽  
Structural Equation ◽  
Organizational Context ◽  
Business Environment ◽  
Global Business ◽  
Content Type ◽  
The Uk ◽  
Small Medium Enterprises ◽  
Medium Enterprises

Purpose – The purpose of this paper is to analyse the relationships between congenital learning (CL) and realized absorptive capacity (RACAP) and tries to identify whether absorptive capacity impacts on international organizational performance (IOP) in today’s global business environment. Design/methodology/approach – The research model and hypothesized relationships are empirically tested using the structural equation modelling approach, validated by factor analysis of 128 small medium enterprises (SMEs) in the UK telecommunications sector. Findings – The findings suggest that, in order to achieve higher levels of RACAP, managers need to create and support a CL process. Furthermore, if an SME does not achieve the required RACAP then IOP is likely to deteriorate. Originality/value – SMEs need to provide and support a learning process, which is customized and based on three sub-processes: first, the framework for transferring knowledge; second, the framework for transforming knowledge; and third, an open organizational context. Based on these results, transferring and transforming are important sub-processes but are not sufficient for updating congenital knowledge.

scholarly journals Peran Aset N onfisik dalam Meningkatkan Kinerja Organisasional pada UKM Sektor Manufaktur di Kota Palu

2010 ◽  
Vol 10 (2) ◽  
pp. 95-116
Author(s):  
Mauled Moelyono
Keyword(s):  
Organizational Performance ◽  
Random Sampling ◽  
Structural Equation ◽  
Equation Modeling ◽  
Intangible Asset ◽  
Manufacture Sector ◽  
Business Networking ◽  
Small Medium Enterprises ◽  
Medium Enterprises

The aim of this research is to analyze the role of intangible asset in improving organizational performance of Small Medium Enterprises (SMEs) in manufacture sector in Palu. This research was designed as explanatory research. The sample was determined using stratified proportional random sampling and consists of 175 units of SMEs. The data collected by questionnaire to the directors of the SMEs were analyzed using Structural Equation Modeling (SEM). This research has successfully proved the role of intangible asset in improving organizational performance through the role of socialcapital; it is by moderating the influence of business networking and organizational learning to the organizational performance of SME's.

Factors Affecting Performance of Small & Medium Enterprises: The Mediating Role of Knowledge Management

2021 ◽  
Vol 9 (2) ◽  
pp. 197-209
Author(s):  
Ali Junaid Khan ◽  
Sajid Tufail ◽  
Asad Ali
Keyword(s):  
Knowledge Management ◽  
Organizational Performance ◽  
Structural Equation ◽  
Performance Standards ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Entrepreneurial Innovation ◽  
Small Medium Enterprises ◽  
Medium Enterprises

Entrepreneurial orientation, entrepreneurial innovation, and knowledge management all play critical roles in improving the performance of Pakistan's small and medium-sized enterprises (SMEs). Pakistan's business index score decreased from 137th to 138th due to the country's low performance in the small and medium-sized enterprise sector. Small and medium-sized firms must overcome several obstacles in order for the country's economy to thrive. This study will address this issue. We used a cross-sectional design and a quantitative technique in our research. Data were acquired via an email questionnaire and analyzed using the structural equation modeling technique and SmartPls. The findings suggested that entrepreneur orientation and innovation are critical factors in enhancing the success of SMEs. Additionally, knowledge management acts as a buffer between entrepreneurial attitude and organizational performance, as well as between entrepreneurial innovation and organizational performance. The study's findings have a number of implications for SME management and policymakers, including the importance of innovation and knowledge management in achieving better performance standards.

Relation between Chinese consumers’ ethical perceptions and purchase intentions

2019 ◽  
Vol 31 (3) ◽  
pp. 670-690 ◽  
Author(s):  
Muhammad Kashif Javed ◽  
Ma Degong ◽  
Talat Qadeer
Keyword(s):  
Structural Equation ◽  
Developing Economies ◽  
Purchase Intentions ◽  
Equation Modeling ◽  
Brand Trust ◽  
Ethical Perceptions ◽  
Chinese Consumers ◽  
Content Type ◽  
Highly Educated ◽  
Mediating Role

Purpose Most business-related studies on ethics focus on consumers in developed western economies but ignore developing economies. Therefore, to fill this void in the literature and address the concerns of prior studies, the purpose of this paper is to examine the ethical perceptions of Chinese consumers as an example of effective and efficient management of company/brand strategies in an economy experiencing rapid socioeconomic growth. Design/methodology/approach This study examines 328 Chinese consumers’ purchase intentions based on their ethical perceptions toward Apple and P&G through mediating (i.e. consumer–corporate identification (CCI) and brand trust) and moderating (i.e. consumer gender, age, education and residence) effects. Structural equation modeling is used to analyze the constructs and overall model. Findings The ethical perceptions of consumers translate into purchase intentions, both at the corporate and product brand levels. Similarly, a significant direct relationship between CCI and brand trust reveals that corporate-level ethical identification is a trivial matter to customers, although these perceptions do apply to product brands under a corporate umbrella. Furthermore, to identify target groups of Chinese consumers who are receptive to ethical appeals, moderating variables were found to be useful. Originality/value The results confirm that the mediating role of CCI is more influential in the context of Chinese consumers’ ethical perceptions, followed by brand trust. In relation to demographics, ethical perceptions affect CCI and brand trust more positively in females and highly educated consumers in China. Similarly, the relationship between consumers’ ethical perception and their trust in brand is revealed more influential in urban residents than they do in rural. This broadens the applications and contexts of this research model. The results provide managerial guidance on enhancing potential ethical perceptions.

The effects of knowledge creation process on organizational performance using the BSC approach: the mediating role of intellectual capital

2018 ◽  
Vol 22 (4) ◽  
pp. 802-823 ◽  
Author(s):  
Gholamhossein Mehralian ◽  
Jamal A. Nazari ◽  
Peivand Ghasemzadeh
Keyword(s):  
Organizational Performance ◽  
Intellectual Capital ◽  
Knowledge Creation ◽  
Structural Equation ◽  
Positive Impact ◽  
Equation Modeling ◽  
Success Factor ◽  
Content Type ◽  
Key Dimensions ◽  
The Relationship

PurposeKnowledge is a key success factor in achieving competitive advantage in the current fast-paced and uncertain economic environment. Several studies in the literature have analyzed the relationship between knowledge creation (KC) and organizational success; however, the mechanisms by which KC leads to accumulation of intellectual capital (IC) and thereby affects various dimensions of organizational performance are understudied. The purpose of this paper is to examine how KC and IC and their relationship influence key dimensions of organizational performance.Design/methodology/approachA research model was developed and tested based on the literature in the areas of KC, IC and organizational performance. This study uses a survey sent to companies in an intensive knowledge-based industry. The balanced scorecard (BSC) approach was used to measure the key dimensions of organizational performance.FindingsThe results from structural equation modeling (SEM) on 470 completed questionnaires received from the pharmaceutical companies in Iran reveal that KC activities lead to the accumulation of organizational IC and IC has a crucial and positive impact on the BSC. Furthermore, the results from the path analysis indicate that IC mediates the effects of KC on the BSC.Practical implicationsThe findings of this study contribute to the extant literature on the relationship between knowledge and organizational performance by demonstrating that knowledge and KC lead to performance when organizations utilize KC activities and leverage them to accumulate IC. Once used effectively, IC will result in a better performance in the knowledge-intensive environments.Originality/valueThis is the first study that investigates how KC contributes to firm performance by incorporating the mediating impact of IC on the BSC. The proposed model and results will help organizations to identify the mechanisms through which KC initiatives improve organizational performance.

scholarly journals Trustworthy E-Commerce Model for Small Medium Enterprises (SMEs)

2018 ◽  
Vol 7 (4.15) ◽  
pp. 135
Author(s):  
Hamed F.H.O ◽  
Madihah M.S ◽  
Kamaruzzaman S
Keyword(s):  
Structural Equation ◽  
Theory Of Planned Behaviour ◽  
Preference Score ◽  
Equation Modeling ◽  
Planned Behaviour ◽  
Two Factors ◽  
Main Factors ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Survey Questionnaires

This paper presents a trustworthy model for an e-commerce website consisting of technologically-driven factors that influence the e-commerce usage and by employing the Theory of Planned Behaviour as the basis of developing the model. For this paper, self-administered survey questionnaires were distributed to 600 respondents at small medium enterprises (SMEs) in Libya, the structural equation modeling (SEM) was utilized to test the factor analysis. Based on 296 of 600 respondents of the administered questionnaires, the results showed that the perceived ease of usage and perceived ease of trust are highly significant when it comes to the usage of ecommerce. Both parameters recorded a preference score of 52% and 36% respectively. As a result, these two factors are considered to be the main factors that influence the e-commerce usage by SMEs in Libya. 

Evaluation of knowledge management practices - a leather industry context

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Srinivasan P.
Keyword(s):  
Knowledge Management ◽  
Structural Equation Modeling ◽  
Organizational Performance ◽  
Structural Equation ◽  
Influential Factor ◽  
Equation Modeling ◽  
Survey Method ◽  
Leather Industry ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to analyze the impact of knowledge management (KM) in terms of organizational performance using structural equation modeling. To enhance organizational performance, KM is used as a powerful strategic tool. The factors such as management commitment, leadership and organizational culture are the KM enabler’s conditions, and the step processes of KM are knowledge capture, creation, organizing/storing and transfer, and through this, KM is analyzed on organizational performance in the context of leathers manufacturing company. This study constructs with questionnaire consist of 34 variables. Design/methodology/approach There are about 101 samples that were collected through the questionnaire survey method in the leather companies in Ranipet. The data were collected from executives and associates in the leather companies. Data were analyzed using the SPSS tool and SMART PLS tool used for framing a research model and the hypothesized relationships were tested through partial least squares structural equation modeling technique. Findings The finding of this study is mandatory to implement a structured KM practice in the leather companies. Application of KM is quite an impact on organizational performance, which leads to profitability and productivity. Originality/value This is the first paper to empirically investigate the KM enablers, process and support for the role of KM practices at leather industry. Further, the positioning of KM practices as a strategic competitive tool can be considered as an influential factor to organizational performance.

A measure of adaptive performance and the DLOQ

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kyoungshin Kim
Keyword(s):  
Financial Performance ◽  
Organizational Performance ◽  
Learning Organization ◽  
Organization Development ◽  
Structural Equation ◽  
Equation Modeling ◽  
Adaptive Performance ◽  
Content Type ◽  
Modeling Analysis ◽  
Performance Dimension

Purpose This study aims to introduce adaptive performance as an organizational performance dimension and examine the possible dynamics between the dimensions of a learning organization and adaptive performance. Design/methodology/approach This study used a survey and applied factor analysis and structural equation modeling analysis. Findings The results supported adaptive performance as an organizational performance dimension. Also, the findings of this study empirically proved that perceived knowledge and adaptive performance mediate the positive relationship between a learning organization and perceived financial performance. Research limitations/implications In addition to the current Dimensions of a Learning Organization Questionnaire (DLOQ) studies, this study revealed that adaptive performance, one of the nonfinancial outcomes improved by learning, had a significant effect on financial performance. Also, this study provided evidence of the additional construct validity of the DLOQ, particularly its performance measures. Practical implications This study advises practitioners to take a close look at how learning and organization development activities improve organizational performance overall. Originality/value This study supported a claim that learning and organization development activities in organizations have a strong potential to induce variance in intangible performance.

Antecedents of cross-functional integration level and their organizational impact

2019 ◽  
Vol 34 (8) ◽  
pp. 1706-1723 ◽  
Author(s):  
Ana Cristina Ferreira ◽  
Marcio Lopes Pimenta ◽  
Paraskeva Wlazlak
Keyword(s):  
Organizational Performance ◽  
Structural Equation ◽  
Functional Integration ◽  
Equation Modeling ◽  
Future Research ◽  
Content Type ◽  
Four Dimensions ◽  
Probabilistic Sampling ◽  
Parsimonious Model ◽  
The Impact

Purpose The purpose of this paper is to develop a model to predict the antecedents of the integration level among marketing, logistics and production, considering the influence of formal and informal factors that generate integration and the existence of conflicts. Design/methodology/approach A survey of 179 participants from all regions of Brazil was conducted. A parsimonious model including four dimensions and 34 variables was developed through confirmatory factor analysis and structural equation modeling. Findings The field data corroborate studies dealing with the impact of various formal and informal integration factors on the cross-functional integration level as a construct. Furthermore, this paper concludes that the level of cross-functional can be defined as: the intensity of the relationship among internal functions which can be measured by the mutual existence of formal and informal factors and the absence of manifest conflicts. Research limitations/implications The findings of this paper cannot be generalized because of the convenience sampling. Future research could apply a probabilistic sampling and try to explore other geographical settings in both national and international contexts. Practical implications The proposed model can generate important information for managers by pointing out variables that can predict the integration level and their impacts on the organizational performance. The paper concludes with examples about how the model could be useful in several practical situations. Originality/value This paper proposes a model with reasonable accuracy to predict the integration level and overcomes prior research limitations with respect to models to predict the antecedents of the integration level, particularly the role of conflicts in the integration processes.

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