scholarly journals Enabling design characteristics and budget usefulness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniel Magalhães Mucci ◽  
Fábio Frezatti ◽  
Diógenes de Souza Bido
Keyword(s):  
Structural Equation ◽  
Middle Managers ◽  
Electric Utility ◽  
Equation Modeling ◽  
Electric Utility Industry ◽  
Repair Capacity ◽  
Content Type ◽  
Theoretical Contribution ◽  
Design Characteristics ◽  
Reallocation Of Resources

Purpose This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework. Design/methodology/approach This paper develops a survey in one large publicly-listed Brazilian company that operates in the electric utility industry. The sample comprises 75 middle managers from different areas of this organization. This study uses structural equation modeling as the data analysis method. Findings The results indicate that internal and global transparencies determine middle managers’ perceptions of budgeting usefulness, while no relationship was found for repair capacity and flexibility characteristics. This paper shows that managers, when provided with global and internal transparencies and independently of their level discretion regarding target revisions or the reallocation of resources, perceive budgeting systems as being useful for decision-facilitating and decision-influencing roles. Practical implications The findings might be relevant for budgeting professionals to review or design the budgeting system in terms of dribbling potential flaws and increasing its use in the organization. Originality/value The study explores the multidimensionality of the enabling-coercive budgeting design construct. This study provides a theoretical contribution to the literature by showing that budget alignment, integration, learning and information sharing are relevant such that an organization could improve the assertiveness using budgeting systems. Besides, this paper provides an opposing view about the supposed relation between flexible budgeting design and budgeting usefulness. Frequently, some management directions are offered by the literature and no guarantee is provided in terms of the connection between the adoption and the usefulness of those mechanisms. Therefore, the findings shed more light on the practical developments in budgeting.

Are functional, emotional and social values interrelated? A study of traditional guesthouses in Iran

2020 ◽  
Vol 32 (9) ◽  
pp. 2857-2880 ◽  
Author(s):  
S. Mostafa Rasoolimanesh ◽  
Mohmmad Iranmanesh ◽  
Muslim Amin ◽  
Kashif Hussain ◽  
Mastura Jaafar ◽  
...  
Keyword(s):  
Structural Equation ◽  
Social Values ◽  
Perceived Value ◽  
Social Value ◽  
Equation Modeling ◽  
Content Type ◽  
Theoretical Contribution ◽  
Emotional Value ◽  
Moderating Role

Purpose This study aims to examine the interrelationships between the dimensions of perceived value, including functional, emotional and social values. The mediating role of emotional value between functional and social values and satisfaction have been hypothesized and tested. In addition, this study examines the moderating role of social value for the effect of emotional value on satisfaction. Design/methodology/approach Data for this study were collected from guests staying at two traditional guesthouses in Kashan, Iran. The authors applied partial least squares structural equation modeling to analyze 316 questionnaires completed by participants and for hypotheses testing. Findings The authors found positive and direct effects of all dimensions of perceived value on satisfaction. Moreover, the results indicated positive and significant indirect effects for functional and social values on satisfaction through emotional value. The findings demonstrated positive and strong effects of functional and social values on emotional value. The results do not support a moderating role for social value on the relationship between emotional value and satisfaction. In addition, the findings showed a strong and positive effect for satisfaction on revisit intentions. Originality/value This study makes a unique theoretical contribution to the perceived value literature by investigating the interrelationships between dimensions of perceived value. Moreover, this study explores several practical implications of these findings.

scholarly journals Functional, psychological and emotional barriers and the resistance to the use of digital banking services

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alexandre Alves dos Santos ◽  
Mateus Canniatti Ponchio
Keyword(s):  
Structural Equation ◽  
Equation Modeling ◽  
Online Questionnaire ◽  
Banking Services ◽  
Content Type ◽  
Theoretical Contribution ◽  
Final Sample ◽  
Innovative Products ◽  
Managerial Implications ◽  
Emotional Aspects

PurposeThe present paper aims to understand the influence of consumer's functional, psychological and emotional barriers to the use of digital banking services.Design/methodology/approachThe authors carried out a quantitative study in which data were collected through a self-administered online questionnaire. A final sample of 202 Brazilian adults, with and without experience in using digital banking services, enabled the test of research hypotheses by means of a structural equation modeling approach.FindingsThe authors found statistical evidence that supports the hypothesis that psychological barriers, emotional barriers and user experience positively influence the resistance to the use of digital banking services. However, there is no empirical evidence supporting that the influence of functional barriers affects the resistance to the use of digital banking services.Practical implicationsEfforts to understand the mechanisms that lead consumers to adopt or reject innovative products or services are important to prevent investments in these innovations, avoiding revenue failures. The results provide managerial implications by favoring the creation of communication programs capable of reducing the possibilities of innovation failure.Originality/valueThe main theoretical contribution of this work is the identification of the predominant influence of emotional barriers, in comparison to functional barriers, on the resistance to innovation in digital banking services. Currently, the models that illustrate resistance to innovation tend to focus solely on functional aspects; however, these models can be improved by incorporating emotional aspects.

The use of the performance measures in Thai public hospitals

2017 ◽  
Vol 25 (4) ◽  
pp. 472-485
Author(s):  
Suwimon Buathong ◽  
Sirilak Bangchokdee
Keyword(s):  
Performance Measures ◽  
Structural Equation ◽  
Positive Relationship ◽  
Middle Managers ◽  
Public Hospitals ◽  
Equation Modeling ◽  
Managerial Performance ◽  
Content Type ◽  
Task Ambiguity ◽  
Performance Measurement Systems

Purpose The purpose of this paper is to examine the relationships between participation in performance measurement systems (PMS) and the use of performance measures; the use of performance measures and managerial performance; and participation in PMS and managerial performance in public hospitals in Thailand. Design/methodology/approach Data were collected using a mailed questionnaire. A total of 304 middle managers in public hospitals in Southern Thailand participated in the study. The data were analyzed using structural equation modeling. Findings The results reveal a positive relationship between participation in PMS and the use of performance measures, and a positive relationship between the use of performance measures and managerial performance. The results also indicate a positive relationship between participation in PMS and improved managerial performance. Practical implications Results indicate that top managers in hospitals should allow middle managers to have greater participation in their organization’s PMS. By sharing information between top and middle managers, a PMS can be developed that reflects the organization’s goals, as well as being suitable for departmental performance evaluation. This enhances PMS acceptance by middle managers, and reduces task ambiguity, leading to improved managerial performance. Originality/value As middle managers participate more in PMS, their acceptance of PMS increases. They then make greater use of both financial and non-financial performance measures to obtain comprehensive feedback about their department’s performance. This enhances their decision outcomes, resulting in improved managerial performance.

Building loyalty in e-commerce

2016 ◽  
Vol 50 (4) ◽  
pp. 431-461 ◽  
Author(s):  
Lin Xiao ◽  
Zixiu Guo ◽  
John D’Ambra ◽  
Bin Fu
Keyword(s):  
Structural Equation ◽  
Information Quality ◽  
The Body ◽  
Equation Modeling ◽  
Web Based ◽  
Content Type ◽  
Theoretical Contribution ◽  
Body Of Knowledge ◽  
Integrated Research ◽  
Salient Factor

Purpose Although recent years have shown increasing popularity of e-commerce worldwide, there is still a lack of studies comprehensively exploring trust issue in e-commerce. Based on trust transfer theory and signaling theory, the purpose of this paper is to present an integrated research model to test the relationships between trust dimensions and e-loyalty, interactions among trust dimensions, as well as antecedents of different trust dimensions. Design/methodology/approach Data were collected through a web-based survey in Chinese markets and structural equation modeling with partial least squares was used to analyze the data. Findings The results identified that three trust dimensions all have significant impacts on e-loyalty, and relationships existed in different trust dimensions. Moreover, information quality and security protection are important factors determining institutional trust while store reputation is the most salient factor determining interpersonal trust. Originality/value This research contributes to the body of knowledge on trust by exploring the nature of trust with a multidimensional scale. Another theoretical contribution is the provision of a comprehensive understanding of the trust antecedents in e-commerce. Furthermore, this research benefits the companies doing e-businesses by allowing them to better understand how to improve consumers’ trust in the online environment and thus to retain and attract more loyal customers and succeed in online businesses.

Transactional and transformational leadership

2014 ◽  
Vol 37 (4) ◽  
pp. 809-822 ◽  
Author(s):  
Gennaro F. Vito ◽  
George E. Higgins ◽  
Andrew S. Denney
Keyword(s):  
Transformational Leadership ◽  
Transactional Leadership ◽  
Structural Equation ◽  
Design Methodology ◽  
Middle Managers ◽  
Self Report ◽  
Equation Modeling ◽  
Content Type ◽  
Transformational And Transactional Leadership ◽  
Transactional And Transformational Leadership

Purpose – The purpose of this paper is to examine three different structural models the Leadership Challenge model to determine if they best capture transactional or transformational leadership. The three models are derived from the literature. Design/methodology/approach – The data for this study come from self-report surveys of middle managers that are attending the Administrative Officers Course at the Southern Police Institute. The managers completed the 30-item 360° leadership challenge measure. Because the leadership challenge measure is a 360° evaluation of leadership, up to five observers provided data about their manager. The authors use the data from the observer in this study. Using structural equation modeling, the authors examine the aims. Findings – The findings show two important advances. First, the leadership challenge model may capture both transformational and transactional leadership. Second, the findings support the view that the really captures transformational leadership. Originality/value – To the authors’ knowledge, no study has performed this type of examination in the policing literature. The value of this type examination is high.

A person-situation perspective of informal learning: the role of supervisor feedback environment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Qamar Zia ◽  
Muhammad Adnan Bashir ◽  
Riaz Ahmed Mangi ◽  
Aamir Feroz Shamsi
Keyword(s):  
Informal Learning ◽  
Small Businesses ◽  
Structural Equation ◽  
Middle Managers ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Personal Factors ◽  
Feedback Environment ◽  
Content Type ◽  
Study Results

Purpose Based on trait activation theory, the purpose of the present study is to explore the relationship between the antecedents and outcomes of informal learning with the moderating effect of supervisor feedback environment (SFE) in small- and medium-sized enterprises (SMEs). Design/methodology/approach Data (n = 388) were gathered from middle managers of Pakistan’s SME sector by following the purposive sampling technique. The proposed model was examined by means of structural equation modeling analysis with AMOS 24. Findings The study results delineate that middle managers with high-level self-efficacy and motivation to learn more actively participate in informal learning activities. The study also found that the SFE is a strong contextual moderator between the nexus of personal factors and informal learning. In addition, informal learning also has significant and positive effect on work engagement. Practical implications Human resource practitioners and organizational leaders of small businesses can use informal learning to improve employees’ skills and knowledge with less cost. For instance, management should use different strategies to enhance the effectiveness of informal learning by providing SFE. Originality/value There are numerous recent calls for research to ascertain the interaction of individual, contextual factors and outcomes of informal learning. The study addresses these voids by empirically examining antecedents and outcomes of informal learning simultaneously through the person–situation interaction perspective. It demonstrates that informal learning at the workplace becomes more effective in SFE.

Linking coopetition benefits and innovative performance within small and medium-sized enterprises networks: a strategic approach on knowledge sharing and direct collaboration

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Elena-Mădălina Vătămănescu ◽  
Andreea Mitan ◽  
Andreia Gabriela Andrei ◽  
Alexandru Mihai Ghigiu
Keyword(s):  
Knowledge Sharing ◽  
Structural Equation ◽  
Business Owners ◽  
Equation Modeling ◽  
Content Type ◽  
Innovative Performance ◽  
Theoretical Contribution ◽  
Top Managers ◽  
Strategic Approach ◽  
Phenomenological View

PurposeThe present study aims to tackle SMEs (small and medium-sized enterprises) managers' awareness of coopetition benefits underpinning the process of knowledge sharing with a view to achieve innovative performance. The scrutiny of coopetition is placed within the context of SMEs strategic networks, which foster a fertile ground for competitive knowledge sharing and direct collaboration among members.Design/methodology/approachIn total, 102 top managers and business owners of European steel SMEs were questioned regarding various issues related to coopetition, knowledge, collaboration and innovative performance strategies. The collected data were analyzed via the technique of partial least squares structural equation modeling (PLS-SEM).FindingsThe obtained values confirm that intense competition in the field stimulates SMEs to become aware of the benefits of coopetition. This awareness directly influences the innovative performance of the SMEs, as well as their interest in competitive knowledge sharing and their willingness to engage in direct collaboration. Direct collaboration catalyzes more intense competitive knowledge sharing at the inter-unit level whereas both direct collaboration and competitive knowledge sharing lead to better innovative performance in the case of the studied steel SMEs.Research limitations/implicationsA key theoretical contribution resides in revealing the influence of manifold factors in the overall equation of innovative performance, integrating competition, coopetition and knowledge sharing as antecedents.Originality/valueThe research advances a phenomenological view on SMEs networks in their strategy to leverage competitive knowledge and enhance system-driven innovation.

Engaging leadership in the job demands-resources model

2015 ◽  
Vol 20 (5) ◽  
pp. 446-463 ◽  
Author(s):  
Wilmar B. Schaufeli
Keyword(s):  
Structural Equation ◽  
Work Performance ◽  
Online Survey ◽  
Job Demands ◽  
Well Being ◽  
Organizational Outcomes ◽  
Job Resources ◽  
Equation Modeling ◽  
Cross Sectional ◽  
Content Type

Purpose – The purpose of this paper is to integrate leadership into the job demands-resources (JD-R) model. Based on self-determination theory, it was argued that engaging leaders who inspire, strengthen, and connect their followers would reduce employee’s levels of burnout and increase their levels of work engagement. Design/methodology/approach – An online survey was conducted among a representative sample of the Dutch workforce (n=1,213) and the research model was tested using structural equation modeling. Findings – It appeared that leadership only had an indirect effect on burnout and engagement – via job demands and job resources – but not a direct effect. Moreover, leadership also had a direct relationship with organizational outcomes such as employability, performance, and commitment. Research limitations/implications – The study used a cross-sectional design and all variables were based on self-reports. Hence, results should be replicated in a longitudinal study and using more objective measures (e.g. for work performance). Practical implications – Since engaged leaders, who inspire, strengthen, and connect their followers, provide a work context in which employees thrive, organizations are well advised to promote engaging leadership. Social implications – Leadership seems to be a crucial factor which has an indirect impact – via job demands and job resources – on employee well-being. Originality/value – The study demonstrates that engaging leadership can be integrated into the JD-R framework.

User experience sharing

2018 ◽  
Vol 52 (5/6) ◽  
pp. 1154-1184 ◽  
Author(s):  
Tom Chen ◽  
Judy Drennan ◽  
Lynda Andrews ◽  
Linda D. Hollebeek
Keyword(s):  
User Experience ◽  
Online Communities ◽  
Structural Equation ◽  
Online Survey ◽  
Mobile App ◽  
Equation Modeling ◽  
Content Type ◽  
Key Driver ◽  
The Relationship ◽  
Level Of Effort

PurposeThis paper aims to propose user experience sharing (UES) as a customer-based initiation of value co-creation pertaining to service provision, which represents customers’ level of effort made for the direct benefit of others in their service network. The authors propose and empirically examine a user experience sharing model (UESM) that explicates customer-to-customer (C2C) UES and its impacts on firm-desired customer-based outcomes in online communities.Design/methodology/ApproachBased on an extensive review, the authors conceptualize UES and UESM. By using online survey data collected from mobile app users in organic online communities, the authors performed structural equation modeling analyses by using AMOS 24.FindingsThe results support the proposed UESM, showing that C2C UES acts as a key driver of both firm-desired customer efforts and customer insights. The results also confirmed that service-dominant (S-D) logic-informed motivational drivers exert a significant impact on C2C UES. Importantly, C2C UES mediates the relationship between S-D logic-informed motivational drivers and firm-desired customer-based outcomes.Originality/valueThis study offers a pioneering attempt to develop an overarching concept, UES, which reflects customers’ initiation of value co-creation, and to empirically examine C2C UES. The empirical evidence supports the key contention that firms should proactively facilitate C2C UES.

Examining the intentions of a Ghanaian technical university students to use e-library

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Eugene Okyere-Kwakye ◽  
Khalil Md Nor
Keyword(s):  
University Students ◽  
Structural Equation ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
Library Resources ◽  
Technical University

Purpose Electronic library (E-library) is a form of computer mediated system that uses electronic media, such as Web/internet devices and distributes resources to improve on the quality of teaching and learning. Students’ use of e-library for learning is essential and as such the government has invested hugely into its subscription for several university libraries in Ghana. However, most university students feel reluctant to use the e-library resources for their studies. The purpose of this paper is therefore to examine the factors that influence students’ intention to use e-library resources for their studies. Design/methodology/approach Questionnaire was used to collect data from 200 students from one Technical University in Ghana. Structural equation modeling (SmartPLS) was used to analyze the data. Findings The study found that accessibility, attitude, perceived ease of use, perceived usefulness and relevance to studies have positive significant effect on students’ attitude to use e-library. In addition, self-efficacy, subjective norm and attitude have positive significant influence on students’ intention to use e-library. Research limitations/implications Although the sample frame used for this study may be unique, but the total amount of data collected was limited to providing the general representative of the Ghanaian students in one particular university. Other researchers may consider collecting data from other universities to extend the sample frame for a larger sample size of students. Practical implications Academic administrators need to organize training and workshops on how to use the e-library portal for their search and other didactic assignments. Most importantly, students should be given IT or internet tutorials as foundation for the use of the e-library portal. Social implications Universities have to provide internet access such as hotspot and network routers at the labs, classrooms and other vantage points. It is believed that with these in place, adequate access to the internet would promote students’ engagement on the e-library facility. Originality/value The study examines the factors that influence students’ intention to use e-library resources for their studies in Ghana.

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