An empirical study on the impact of organizational memory on organizational performance in manufacturing companies

Author(s):  
Zhang Li ◽  
Tian YeZhuang ◽  
Qi ZhongYing
2021 ◽  
Vol 24 (1) ◽  
pp. 84-101
Author(s):  
Cristina Gabriela Cosmulese ◽  
Marian Socoliuc ◽  
Marius-Sorin Ciubotariu ◽  
Veronica Grosu ◽  
Dorel Mateş

The accelerated pace of economic development, the digital revolution and the internationalization of business has meant for some entities the creation or acquisition of intangible assets (IA), which have become increasingly important for the economic prosperity and for determining the global value of a company, also becoming an important incentive in creating added value. The aim of this paper is focused on analyzing the impact of internally generated intangible assets on the market value of the companies. In order to achieve this aim, we conducted an empirical study involving a sample of 180 NASDAQ and NYSE listed entities between 2007 and 2016. The sample has obtained by applying the inclusion and exclusion criteria on the 500 large-capitalization companies (S&P 500 Index). Making use of regressive techniques, the authors undertook an econometrical model to test whether the impact of intangible assets on the market value of the entities increases when are provided complete, clear and easy-to-understand accounting information about the intangible assets value, which aid business to properly estimate corporate value ratio and reduce implicit bias, due to mainly taking into account those reported values when measuring an entity’s value. The results revealed an impact of the value of the reported and unreported IA on the market value of the entities, for manufacturing companies relative to service companies, which generates an added value on the capital market and implicates a close linkage of disclosure compliance and the associated industry sector. The proposed model can be an inspiration for the legislator to change the structure of financial reporting, or anticipated a valuable informational source for increasing the quality of integrated reporting of economic entities.


2018 ◽  
Vol 6 (3) ◽  
pp. 280-295
Author(s):  
Shafique-ur Rehman ◽  
Rapiah Mohamed ◽  
Hazeline Ayoup

This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers on the need to adopt better MCS practices as these practices lead to better organizational performance. Although the current paper is conceptual in nature thus, needs an empirical study to address in the light of resource-based view theory.


Provided that green supply chain management (GSCM) practices that integrate ecological thinking have been emphasized by increasing works of research, the impacts that may be posed by these practices on the environmental sustainability of manufacturing companies are not unexpected. Nevertheless, GSCM is capable of improving the performance of manufacturing firms in various aspects. Pertaining to this, this research aims to explore the application of GSCM practices and the effects they pose on organizational performance. To be specific, in this study, the results of the application of a set of internal and external GSCM practices on various aspects of organizational performance were investigated. Furthermore, according to the data collected, which were from 121 food, pharmaceuticals survey questionnaires, and chemical manufacturing companies in Palestine, statistical analyses were conducted. Moreover, partial least squares structural equation modeling (PLS-SEM) was utilized for the assessment of the hypotheses associated with the application of the internal and external GSCM practices and organizational performance. However, the findings of this research will be important specifically for the manufacturing organizations which aim for the enhancement of their organizational performance.


2019 ◽  
Author(s):  
Muralitharan Shanmugan ◽  
Muhammad Shabir Shaharudin ◽  
Yuvaraj Ganesan ◽  
Yudi Fernando

Manufacturing companies outsource their manufacturing process to achieve organizational performance. Companies can focus on improving their core business processes while leaving manufacturing process to companies that are more efficient and cost-effective. However, this leaves manufacturing companies with a dilemma as those outsourcing companies are also producing for competitors and companies’ brand is liable to the integrity of outsourcing companies. By having integrity capabilities, it is argued that companies can achieve organizational performance. This paper investigates the relationship between manufacturing outsourcing and organizational performance with the mediating effect of manufacturing integrity capabilities. This paper contributes to the body of literature by investigating the impact of manufacturing integrity capabilities with resource-based view and transaction cost economics theories. Furthermore, this paper also is practically useful for companies to understand integrity capabilities that are useful to increase organizational performance in the era of the dynamic business environment.


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