The mediating effect of management accounting system on the relationship between competition and managerial performance

2016 ◽  
Vol 24 (3) ◽  
pp. 272-295 ◽  
Author(s):  
Reza Ghasemi ◽  
Noor Azmi Mohamad ◽  
Meisam Karami ◽  
Norkhairul Hafiz Bajuri ◽  
Ezzatollah Asgharizade
Keyword(s):  
Management Accounting ◽  
Market Competition ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance ◽  
Content Type ◽  
Measurement Models ◽  
The Relationship ◽  
Management Accounting System

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.

Environmental management accounting practices and organizational performance: the mediating effect of information system

2019 ◽  
Vol 23 (4) ◽  
pp. 411-425
Author(s):  
Nursyazwani Mohd Fuzi ◽  
Nurul Fadly Habidin ◽  
Sharul Effendy Janudin ◽  
Sharon Yong Yee Ong ◽  
Ku Maisurah Ku Bahador
Keyword(s):  
Environmental Management ◽  
Information System ◽  
Organizational Performance ◽  
Manufacturing Industry ◽  
Management Accounting ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Content Type ◽  
Environmental Management Accounting ◽  
The Relationship

Purpose The purpose of this paper is to examine the mediating effect of information system (IS) on the relationship between environmental management accounting practices (EMAP) and organizational performance (OPM) for Malaysian manufacturing industry. Design/methodology/approach This study is based on survey data collected from 395 manufacturing companies in Malaysia. Validity and reliability analyses were performed using IBM SPSS and structural equation modeling was used to test the research hypotheses. Findings The results indicated that EMAP positively and significantly to IS and OPM. This study also found that IS partially mediates the relationship between EMAP and OPM. This study also found that IS partially mediates the relationship between EMAP and OPM. Research limitations/implications This study has a number of limitations that need to be addressed in future research. First, the population and sample of survey respondents are only targeted in the Malaysian manufacturing industry. Second, this research only uses the survey technique and is conducted in the Malaysian manufacturing industry. Third, the limitation of this study would concern the difficulty to find EMAP and IS relationship literatures in the Malaysian manufacturing industry. However, the researchers consider that there is greater scope for investigation on the EMAP, IS and OPM relationships for Malaysian manufacturing industry. Originality/value This study contributes to the existing body of knowledge by examining the mediating effect of IS on the relationship between EMAP and OPM for Malaysian manufacturing industry. Thus, it is expected that the results of this study have given valuable insight of the relationship between EMAP, IS on OPM for Malaysian manufacturing industry.

Management, accounting and philosophy

2014 ◽  
Vol 27 (2) ◽  
pp. 317-356 ◽  
Author(s):  
Hiroshi Takeda ◽  
Trevor Boyns
Keyword(s):  
Life Experiences ◽  
Management Accounting ◽  
Accounting System ◽  
Philosophical Approach ◽  
Content Type ◽  
Management Philosophy ◽  
Secondary Sources ◽  
Specific Factors ◽  
The Relationship ◽  
Management Accounting System

Purpose – The purpose of this paper is to provide an understanding of the “Kyocera approach” to business, i.e. the relationship between the Kyocera philosophy, the amoeba management system (AMS) and the associated management accounting system. Design/methodology/approach – Utilising a variety of secondary sources, including semi-autobiographical works written by Inamori, the architect of AMS, the authors examine in detail the links between the underlying Kyocera philosophy and the management and accounting principles derived therefrom. These sources are used to examine the historical origins of these principles, their influence on both the AMS and the management accounting system, and how these have developed over time. Findings – Both the AMS and the associated management accounting system can be shown to contain a mixture of influences, including traditional Asian/Japanese factors, but also Inamori/Kyocera-specific factors linked to Inamori's underlying philosophical approach to life and specific life experiences encountered by him. This suggests that while the Kyocera approach may be applicable more widely in Japan or Asia, outside of this context, the conflicts between Western and Asian cultures, although not necessarily insurmountable, may provide barriers leading to incomplete applications of the Kyocera approach Originality/value – This study adds to the understanding of the interrelationship between management philosophy and management accounting practices, and the ability of individuals to determine culture within organisations. It illustrates the importance of historical research in obtaining a detailed understanding of the philosophical, cultural and religious underpinnings of current management and accounting practices.

The effectiveness of management accounting systems: evidence from financial organizations in Iran

2019 ◽  
Vol 9 (2) ◽  
pp. 182-207 ◽  
Author(s):  
Reza Ghasemi ◽  
Hamid Reza Habibi ◽  
Masomeh Ghasemlo ◽  
Meisam Karami
Keyword(s):  
Structural Equation ◽  
New Technologies ◽  
Management Accounting ◽  
Equation Model ◽  
Valuable Insight ◽  
Accounting System ◽  
Managerial Performance ◽  
Content Type ◽  
The Relationship ◽  
Research Studies

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.

scholarly journals Management Accounting System in Public Healthcare Entities: Evidence from Vietnam

2020 ◽  
Vol 23 (3) ◽  
pp. 383
Author(s):  
Quang-Huy Ngo
Keyword(s):  
Management Accounting ◽  
Market Competition ◽  
Public Healthcare ◽  
Accounting System ◽  
Organizational Size ◽  
Managerial Performance ◽  
Public Sector Research ◽  
And Performance ◽  
The Impact ◽  
Management Accounting System

Objective:This study aims to examine the influence of contingency factors as market competition and organizational size on the effectiveness of the management accounting system (MAS) design in Vietnamese public healthcare entities. Method: Data were collected from 165 respondents working in Vietnamese public healthcare entities. PLS-SEM techniques were used to test the proposed model. Besides, the common method bias was assessed by employing the one single factor test and marker variable technique.Results: The results reveal that market competition is positively associated with four characteristics of MAS design as scope, timeliness, integration, and aggregation. The size of healthcare entities only positively correlates with two characteristics as integration and aggregation. All these four characteristics allow an increase in managerial performance.Originality/relevance: A previous study shows that healthcare's managers in Vietnam find MAS information to improve performance in several aspects. However, this study does not indicate whether or not MAS has an impact on managerial performance. Besides, according to contingency theorists, MAS should be designed in line with contextual factors to enhance performance. This study aims to address these gaps.Theoretical/methodological contributions: With respect to the literature on healthcare sectors in Vietnam, this study extends the works of Pomberg et al. (2012) and Fung (2012) by indicating market competition and organizational sizes driving MAS to design more sophisticated in order to improve managerial performance. Besides, this paper contributes to the literature on public sectors by following a suggestion of Van Helden (2005), who urges the researcher should focus more on other management accounting topics than budgeting and performance evaluations, and use survey-based methods in public-sector research. Lastly, this study is the first study examining the impact of contingency factors as the organizational size on the effectiveness of MAS design, which is the assumption of most studies on management accounting.

Supervisor-directed OCB and deviant behaviors: the role of LMX and impression management motives

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fenika Wulani ◽  
Tarsisius Hani Handoko ◽  
Bernardinus Maria Purwanto
Keyword(s):  
Impression Management ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Organizational Deviance ◽  
Content Type ◽  
Deviant Behaviors ◽  
Interpersonal Deviance ◽  
The Impact ◽  
The Relationship

PurposeThis study investigates the effect of supervisor-directed organizational citizenship behavior (OCB) on leader–member exchange (LMX), the moderating role of impression management motives on this relationship, the effect of LMX on organizational and interpersonal deviance and the mediating effect of LMX on the relationship between supervisor-directed OCB and deviant behaviors.Design/methodology/approachThis study uses a survey questionnaire to collect data. Respondents were 342 nonmanagerial employees working in Surabaya Raya, Indonesia. Hypothesis testing is done using Partial least squares structural equation modeling (PLS-SEM).FindingsThe results show that supervisor-directed OCB is positively related to LMX, and LMX is negatively related to organizational deviance but not significantly related to interpersonal deviance. The study also finds that impression management motives moderate the positive relationship between supervisor-directed OCB and LMX. Furthermore, LMX mediates the relationship between supervisor-directed OCB and organizational deviance, but not interpersonal deviance.Practical implicationsThis study suggests the importance of human resource management (HRM) activities and managers being aware of subordinate OCB motives and the impact of LMX on interpersonal and organizational deviance, as well as what supervisors need to do to reduce these negative effects.Originality/valueFew studies examined the relationship between supervisor-directed OCB and workplace deviance behaviors (WDBs). This study provides a mechanism of their relationship by considering LMX as a mediator. Also, heretofore the existing studies tend to focus more on LMX as an antecedent of OCB. This study provides an understanding of OCB as an antecedent of LMX with the moderating effect of impression management motives.

Structural empowerment and serving culture as determinants of organizational identification and turnover intention

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Radoslaw Nowak
Keyword(s):  
Organizational Identification ◽  
Turnover Intention ◽  
Structural Equation ◽  
Joint Effect ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Structural Empowerment ◽  
Content Type ◽  
Employee Identification ◽  
The Relationship

Purpose This paper aims to provide an alternative explanation for how organizations could increase levels of organizational identification, in turn reducing employee turnover intention. Specifically, the study empirically tests the joint effect of two types of organizational resources – structural empowerment and serving culture (SE*SC) – on employee identification. Moreover, it investigates the mediating effect of organizational identification on the relationship between the joint effect (SE*SC) and turnover intention. Design/methodology/approach The data were collected in 2018 from employees working in a higher education institution located in the USA. Structural equation modeling was used to test the proposed model. Findings Statistical analysis reveals the positive joint effect (SE*SC) on organizational identification and the mediating effect of identification on the relationship between the joint effect (SE*SC) and turnover intention. Originality/value This study contributes to past research by revealing a new important mechanism. Business organizations could increase levels of employee identification and, in turn, reduce turnover by providing empowering resources that allow employees to successfully complete their jobs. Moreover, the study also contributes to practice by providing some recommendations that managers may implement to improve internal effectiveness in their respective organizations.

scholarly journals Interrelation of management accounting and internal control systems

2021 ◽  
pp. 176-182
Author(s):  
Vera V. Krainova Krainova
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Information Support ◽  
Accounting System ◽  
Model Of Management ◽  
Definition Of ◽  
Control And Management ◽  
The Relationship ◽  
Management Accounting System

The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.

Perception of ethical climate and turnover intention among nursing staff: does organizational cynicism mediate?

2018 ◽  
Vol 11 (5) ◽  
pp. 319-332 ◽  
Author(s):  
Yasin Munir ◽  
Muhammad Mudasar Ghafoor ◽  
Amran M.D. Rasli
Keyword(s):  
Nursing Staff ◽  
Turnover Intention ◽  
Ethical Climate ◽  
Sampling Technique ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Content Type ◽  
Organizational Cynicism ◽  
Relationship Of ◽  
The Relationship

Purpose The purpose of this paper is to explore the mediating effect of organizational cynicism between the relationship of perception of ethical climate and turnover intention among nurses working in public sector hospitals. Design/methodology/approach A quantitative approach was utilized and 870 questionnaires were distributed to collect data from nursing staff working in Punjab region of Pakistan by using non-probability multistage sampling technique. A total of 711 questionnaires were returned out of which 668 questionnaires were scrutinized. Additionally, confirmatory factor analysis and structural equation modeling were applied to analyze the data. Findings The results revealed a full mediating effect of organizational cynicism between the relationship of perception of ethical climate and turnover intention. Research limitations/implications The current study has adopted a multistage non-probability sampling technique to collect data because the management of hospitals restricted researcher access to personal information about the nurses. Therefore, at the first stage, the researcher used convenience sampling and at the second stage, the researcher utilized quota sampling to collect the data. Moreover, the findings of the current study are based on cross-sectional data because of the limited time and resources. Practical implications The current study fosters the ongoing debate in organizational studies related to cynicism and it is noteworthy for the nursing managers to understand the significant factors which directly or indirectly affect the nursing attitude. Originality/value The current study explored the mediating role of organizational cynicism between perception of ethical climate and turnover intention in nursing profession to fill the research gap.

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