Usefulness of the budget: the mediating effect of participative budgeting and budget-based evaluation and rewarding

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jaroslav Wagner ◽  
Petr Petera ◽  
Boris Popesko ◽  
Petr Novák ◽  
Karel Šafr
Keyword(s):  
Structural Equation ◽  
Manufacturing Sector ◽  
Perceived Usefulness ◽  
Mediating Effect ◽  
Communist Country ◽  
Manufacturing Companies ◽  
Mediating Effects ◽  
Content Type ◽  
Participative Budgeting ◽  
Subjective Perceptions

PurposeThis paper contributes to budgeting-related literature by investigating whether the participation of operational managers in budgeting, and budget-based evaluations and the rewarding of operational managers, significantly mediate the relationship between budget use for operational management and the perceived usefulness of the budget.Design/methodology/approachThe paper is based on data gathered from a survey of Czech medium- and large-sized companies from the manufacturing sector. The hypothesised relationships are tested using partial least squares structural equation modelling (PLS-SEM).FindingsOverall usefulness of the budget, as perceived by principals (top managers), is positively influenced by the scope of budget use, but, more importantly, the positive mediating effects of participative budgeting and budget-based evaluation and rewarding on this relationship are significant and strong.Research limitations/implicationsThe subjective perceptions of respondents were investigated with the understanding that they may not represent actual situations in their organisations. Companies with well-functioning budgeting systems were more likely to take part in the research. Regarding satisfaction, the authors studied the perceived usefulness of the budget. Only medium- and large-sized manufacturing companies located in a post-communist country were analysed and generalisations should, therefore, be taken with caution.Practical implicationsThe results in the studied sample indicate that satisfaction with budgeting is positively correlated with the rewarding and evaluation of operational managers, and with enabling the participation of operational managers in preparing and updating their budgets.Originality/valueThis research contributes to prior literature on budgeting by investigating the mediating effects of the participation of operational managers in budgeting, and the budget-based evaluation and rewarding of operational managers on the perceived usefulness of the budget by principals in an integrated model using the PLS-SEM approach.

Enhancing supply chain performance through collaborative planning, forecasting, and replenishment

2019 ◽  
Vol 25 (4) ◽  
pp. 625-646 ◽  
Author(s):  
Hassan Barau Singhry ◽  
Azmawani Abd Rahman
Keyword(s):  
Supply Chain ◽  
Structural Equation ◽  
Dynamic Capabilities ◽  
Collaborative Planning ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Supply Chain Performance ◽  
Innovation Capability ◽  
Manufacturing Companies ◽  
Content Type

Purpose Despite the importance of collaborative planning, forecasting, and replenishment (CPFR), its influence on supply chain innovation capability (SCIC) and supply chain performance (SCP) has not been sufficiently examined. The purpose of this paper is to examine the antecedence of SCP through CPFR and SCIC. Design/methodology/approach Through cluster and stratified random sampling, 286 responses from top managers of 1,574 Nigerian manufacturing companies were analyzed. Data analysis was performed using structural equation modeling with AMOS graphics. Findings The results show that SCIC has a full mediating effect on the relationship between CPFR and SCP. Specifically, CPFR has a significant relationship with both SCP and SCIC, and SCIC also relates significantly to SCP. Practical implications This study offers implications for manufacturers in developing countries in general, and in Nigeria in particular, by providing a guideline on how to improve SCP through CPFR. Originality/value The paper contributes to the limited studies on CPFR and SCP by extending this line of study into the realm of innovation capability and innovation. It integrates the social exchange theory and the dynamic capabilities theory to examine the collaborative processes of CPFR in the supply chain context. This study stressed the importance of boundary theoretical spanning by extending CPFR and SCP into the domain of innovation capability.

The mediating effect of situation involvement of novelty seeking and satisfaction for Yanshuei Fireworks Festival in Taiwan

2015 ◽  
Vol 9 (2) ◽  
pp. 154-167 ◽  
Author(s):  
Tien-ming Cheng ◽  
Shu-yun Chang ◽  
Zhong-Ping Dai
Keyword(s):  
Structural Equation ◽  
Mediating Effect ◽  
Theoretical Development ◽  
Equation Modeling ◽  
Novelty Seeking ◽  
Mediating Effects ◽  
Content Type ◽  
Chinese Zodiac ◽  
Convenience Sampling ◽  
Practical Implications

Purpose – This study aims to probe into the effect of tourists’ novelty-seeking on situation involvement and satisfaction for the Yanshuei Fireworks Festival in Taiwan. Design/methodology/approach – This study investigated 302 tourists participating in the Fireworks Festival and constructed causal relations among variables by structural equation modeling. Findings – The results suggested that when tourists’ novelty-seeking in fireworks festival is stronger, their situation involvement in the activity will be immediately enhanced. When fireworks festival participants’ situation involvement is higher, their satisfaction is also higher. Situation involvement has a complete mediating effect between novelty-seeking and satisfaction. Research limitations/implications – Because the fireworks festival only lasts for 48 hours, and the subjects must be tourists who have just experienced fireworks, it can only adopt convenience sampling instead of random sampling. However, to avoid homogeneity, in each group, this study only selected one person for the questionnaire survey. Practical implications – First, they should enhance the designed activities to create novelty; for instance, design the instruction and practice of the manufacturing of fireworks. By explanation, they enhance tourists’ learning about the display of fireworks and folk religion to satisfy participants with different degrees of novelty-seeking. Second, they can enhance the construction of situations for playfulness. For instance, upon the condition of security, the units can allow tourists to arrange fireworks independently or by group to have more fun. In addition, every year, they can display fireworks according to the Chinese Zodiac symbols to satisfy tourists’ desire of novelty-seeking and enhance their satisfaction. Originality/value – From the perspective of theoretical development, this study explores and validates the mediating effects of tourists’ situation involvement in festivals between novelty-seeking and satisfaction to fill the gap of previous research.

Agile manufacturing and business performance

2019 ◽  
Vol 25 (4) ◽  
pp. 647-666 ◽  
Author(s):  
Esraa Hussein Nabass ◽  
Ayman Bahjat Abdallah
Keyword(s):  
Structural Equation ◽  
Business Performance ◽  
Agile Manufacturing ◽  
Performance Outcomes ◽  
Equation Modeling ◽  
Manufacturing Companies ◽  
Mediating Effects ◽  
Cost Performance ◽  
Content Type ◽  
The Relationship

PurposeThe purpose of this paper is to examine the effect of agile manufacturing (AM) on business performance and operational performance (OP) dimensions in manufacturing companies in Jordan. It also explores the indirect effect of AM on business performance through OP dimensions of cost, quality, delivery and flexibility.Design/methodology/approachThe study analyzes survey data collected from 282 manufacturing companies from different industries in Jordan. Validity and reliability analyses were performed using SPSS and Amos, and the research hypotheses were tested using structural equation modeling.FindingsThe results demonstrated that AM positively and directly affected business performance. It also positively affected OP dimensions of quality, delivery and flexibility. However, cost performance was not significantly affected by AM. In addition, quality performance and flexibility performance fully mediated the relationship between AM and business performance, whereas cost performance and delivery performance did not show mediating effects.Originality/valueTo the best of the knowledge, this is the first study that investigates the mediating effects of OP dimensions on the relationship between AM and business performance. In addition, a limited number of previous studies investigated the performance outcomes of AM. Furthermore, this area is under-investigated in the Middle East in general and in Jordan in particular.

Supply chain antecedents of agile manufacturing in a developing country context

2018 ◽  
Vol 29 (6) ◽  
pp. 1042-1064 ◽  
Author(s):  
Ayman Bahjat Abdallah ◽  
Israa Hussein Nabass
Keyword(s):  
Supply Chain ◽  
Developing Country ◽  
Structural Equation ◽  
Manufacturing Sector ◽  
Agile Manufacturing ◽  
Equation Modeling ◽  
Manufacturing Companies ◽  
Validity And Reliability ◽  
Content Type ◽  
Internal Integration

Purpose The purpose of this paper is to determine supply chain practices that contribute most to the success of agile manufacturing (AM), and to examine their effects on its implementation levels in the Jordanian manufacturing sector. It also investigates the effect of AM on operational performance (OP). Design/methodology/approach The study is based on survey data collected from 294 manufacturing companies from different industry types in Jordan. Validity and reliability analyses were performed using SPSS and AMOS, and the study hypotheses were tested using structural equation modeling. Findings The results revealed that supplier involvement, internal integration, and modularization of products positively and significantly affect AM. Customer involvement and postponement were insignificantly related to AM. Further, the results demonstrated that AM positively and significantly affect OP. Originality/value A limited number of previous studies investigated supply chain antecedents of AM. Further, there is no consensus among researchers on these practices. In addition, this area is underinvestigated in the developing countries in general and in Jordan in particular. The current study contributes to the literature by determining the most commonly linked supply chain practices to AM and examining their effects on its implementation levels in the context of a developing country, Jordan.

Personality traits and intrapreneurship: the mediating effect of career adaptability

2018 ◽  
Vol 23 (2) ◽  
pp. 145-162 ◽  
Author(s):  
Hyung Rok Woo
Keyword(s):  
Personality Traits ◽  
Structural Equation ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Big Five Personality ◽  
Career Adaptability ◽  
Mediating Effects ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type

Purpose The purpose of this paper is to discover the antecedents of intrapreneurship. Based on career construction theory and prior personality studies, this study examined the mediating effects of career adaptability on the relation between personality traits and intrapreneurship. Design/methodology/approach A cross-sectional survey was conducted using employees from four Korean companies. The hypothesized research model was tested with 473 data using structural equation modeling. The bootstrap procedure and the phantom model approach were also employed to thoroughly examine the indirect effects of personality traits on intrapreneurship via career adaptability. Findings The results demonstrated that career adaptability mediated the overall relation between personality traits and intrapreneurship. Career adaptability completely mediated the relation between intrapreneurship and both openness and conscientiousness from the Big Five personality dimensions. Regarding extraversion, the mediating effects of career adaptability were not supported by the results, but the direct effects were found to be significant. Practical implications These findings offer new insights into the intrapreneurial talents required of employees in organizations. The application of the identified direct or indirect impact of personality traits through career adaptability may help human resource managers to select and foster potential intrapreneurs and facilitate career coaches in understanding employees’ assets and obstacles in developing intrapreneurial competencies. Originality/value This is the first empirical study to explore the mechanism between personality traits and intrapreneurship by examining the mediating role of career adaptability in the workplace and thereby this study contributes to bridging the gap of different research domains between intrapreneurship and career adaptability.

The role of servitization in the capabilities – performance path

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alba Manresa ◽  
Jasna Prester ◽  
Andrea Bikfalvi
Keyword(s):  
Convergent Validity ◽  
Structural Equation ◽  
Manufacturing Sector ◽  
Manufacturing Companies ◽  
Validity And Reliability ◽  
Data Set ◽  
Content Type ◽  
Digital Devices ◽  
Definition Of

Purpose Firms innovate and sophisticate their offerings to remain competitive. This sophistication often finds opportunities in servitization. Given that many customers expect the service offering from manufacturing companies, it is crucial to research what capabilities drive service offerings and their impact on performance. The purpose of this paper is to test the capabilities–service–performance chain. Design/methodology/approach A conceptual model is proposed and the research hypothesis is tested using structural equation modelling (SEM) performed on a data set corresponding to 205 Spanish and Croatian manufacturing firms. Findings Using SEM, this research analyses the causal model between manufacturing, organizational and digital capabilities on base, intermediate and advanced services, and their impact on both service and financial performance. Research limitations/implications This study has some limitations: the advanced service construct was mostly developed on case-based research. Some constructs have low convergent validity and reliability. The relative smallness of the data set used and its two-country provenance could raise issues about the international nature and generalizability of the findings. Practical implications Digital capabilities are important for the provision of all three groups of services in terms of using digital devices in data acquisition, helping to make the manufacturing company more agile. Originality/value The present study also contributes to the conceptual framework of servitization by providing a new and more up-to-date definition of capabilities and services, also considering digital capabilities, which are less explored. It also contributes to being the first to explore the entire manufacturing sector [nomenclature statistique des activités and économiques dans la Communauté éuropéenne (NACE) 10–31].

The effect of supply chain agility on export performance

2019 ◽  
Vol 30 (5) ◽  
pp. 821-839 ◽  
Author(s):  
Haya Fawzi Ayoub ◽  
Ayman Bahjat Abdallah
Keyword(s):  
Supply Chain ◽  
Structural Equation ◽  
Export Performance ◽  
Industrial Sector ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Mediating Effects ◽  
Content Type ◽  
Supply Chain Agility ◽  
The Relationship

Purpose The purpose of this paper is to examine the effect of supply chain agility (SCA) on supply chain responsiveness (SCR), supply chain innovativeness (SCI) and export performance (EP) in the industrial sector in Jordan. It also explores the effects of SCR and SCI on EP. In addition, the study investigates the mediating effects of SCR and SCI on the relationship between SCA and EP. Design/methodology/approach A questionnaire was prepared based on the extant literature. Data were gathered from 290 companies representing various types of manufacturing in Jordan. The appropriate tests were employed to ensure the validity of the study constructs and their reliability. Hypotheses were tested using structural equation modeling. Findings SCA was found to directly and positively affect EP. It also positively affected SCR and SCI. In addition, SCR and SCI fully mediated the SCA–EP relationship. Originality/value This study is one of the first to investigate the effect of SCA on EP. Also, it is the first, to the best of the authors knowledge, to highlight the effect of SCA on SCI. Further, this is the first study to examine the mediating effect of SCI on the SCA–EP relationship. Similarly, the mediating effect of SCR on the SCA–EP relationship has rarely been investigated in the literature.

How can autonomy improve consumer experience when interacting with smart products?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Laura Lucia-Palacios ◽  
Raúl Pérez-López
Keyword(s):  
Smart Home ◽  
Perceived Usefulness ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Smart Device ◽  
Repurchase Intention ◽  
Consumer Experience ◽  
Mediating Effects ◽  
Content Type ◽  
Failure Severity

PurposeThis paper analyzes the direct and indirect effects of the autonomy of smart home speakers on consumer experience, weighing its benefits and costs in the following areas: usefulness, interactivity, coolness, service failure severity and intrusiveness. Experience value is examined as an antecedent of repurchase intention.Design/methodology/approachStructural equation modeling is applied to data collected from 607 users of smart home speakers. Mediating effects are examined between autonomy and experience value.FindingsAutonomy has no direct effect on experience value, since the positive effect is fully mediated by interactivity, intrusiveness, perceived usefulness and coolness. Failure severity has no mediating effect and has no influence on experience value. Usefulness, coolness and interactivity show positive mediating effects between autonomy and experience value, while intrusiveness has a negative mediating effect. The better the consumer's experience response, the greater the repurchase intention.Practical implicationsCompanies should highlight the benefits (interactivity, usefulness and coolness) and attempt to reduce the costs (intrusiveness) associated with smart device autonomy. Firms can use these aspects to increase the rate of smart-device adoption.Originality/valueThis research contributes to the interactive research literature by empirically examining the mediating effect of interactivity and coolness. Additionally, this research offers evidence of the full mediation effect of usefulness, interactivity, coolness and intrusiveness. Finally, this research shows that failure severity is not always important and that it can be context specific.

The influence of contextual support on persistent sharing willingness of QQ group members

2017 ◽  
Vol 41 (2) ◽  
pp. 185-201 ◽  
Author(s):  
Liuliang Yuan ◽  
Wei Liu
Keyword(s):  
Knowledge Sharing ◽  
Autonomy Support ◽  
Structural Equation ◽  
Contextual Factors ◽  
Positive Influence ◽  
Perceived Usefulness ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Content Type ◽  
Knowledge Communication

Purpose The purpose of this paper is to explore the ways to encourage members in QQ knowledge-communication groups to persistently share knowledge in terms of contexts and autonomous motivations. Design/methodology/approach Based on self-determination theory, three important contextual factors of QQ knowledge-communication groups were selected as exogenous variables and three typical autonomous motivations as mediating variables to construct a knowledge-sharing model. Internet questionnaire surveys and data collection were conducted to test proposed hypotheses by means of structural equation modeling with AMOS. Findings Reciprocity, learning, and altruism have significant positive influence on persistent sharing willingness, and the degree to which each factor influences persistent sharing willingness differs considerably. Autonomy support, perceived usefulness, and relatedness support have no significantly direct influence on persistent sharing willingness, but they indirectly influence the persistent sharing behaviors by the mediating effect of different autonomous motivations. Originality/value This study contributes theoretically and practically. First, the results suggest that a particular motivation in different contexts has a different degree of autonomy. In addition, explanations are offered for the phenomenon that suggest that controlled motivations directly affect autonomous motivations. It was found that the contextual factors of competence support and relatedness support also have influence on different autonomous motivations, and hence encourage knowledge-sharing behaviors. Specific suggestions for QQ group managers and information seekers are proposed.

Structural Mediation Model of Information System and Sustainable Performance of UAE Manufacturing Sector

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Mohamed Ahmed Darwish Abdulla Larii ◽  
◽  
Fatma Ahmed Lari ◽  
Mohamed Ahmed Darwish Abdulla Lari ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Manufacturing Sector ◽  
Organisational Culture ◽  
The Body ◽  
Mediating Effect ◽  
Operational Performance ◽  
Manufacturing Companies ◽  
Mediation Model ◽  
Sustainable Performance ◽  
The Relationship

This study intends to find out the mediating effect of organisational culture on the relationship between information system and sustainable performance of manufacturing sector in UAE. This study used AMOS-SEM software to develop mediation model that linking the mediating relationships between Information System, Organisational Culture and Sustainable operation Performance. Data was collected through questionnaire survey among the operation staff of Abu Dhabi manufacturing companies. A total 250 questionnaires were distributed however 205 were returned and only 200 are valid which indicates a response rate of 80%. The analysis found that TPS has positive but not significant effect to SP; OIS has positive but not significant effect to SP; FMW has a positive and significant effect on SP; SDS has a negative and not significant effect to SP and SP has positive but not significant effect OC. For the path relationship between the four exogenous variables (TPS, OIS, SDS, and FMW) and the mediator variable (OC), the results are TPS has positive and significant effect to OC; OIS has positive but not significant effect to OC; FMW has positive and significant effect to OC and SDS has positive and not significant effect to OC. Collectively, the five exogenous constructs (TPS, OIS, SDS, FMW and OC) explained 89% variation in operational performance and 86% of the variation in organisational culture. However, for a mediator, it was found that OC has no significant mediating effect on the relationship between TPS and SP; OC has no significant mediating effect on the relationship between OIS and SP; OC has no significant mediating effect on the relationship between SDS and SP and OC has no significant mediating effect on the relationship between FMW and SP. it can be concluded that there is a positive relationship between information system dimensions and operational performance. However organizational culture has no contributing any mediating effect to the relationship. These findings have contributed to the body of knowledge and could be shared among the UAE manufacturing practitioners.

Sign in / Sign up

Export Citation Format

Share Document