scholarly journals Firm culture and management accounting practices among manufacturing firms in Nigeria

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Oluyinka Isaiah Ogungbade ◽  
Ezekiel Oluwagbemiga Oyerogba
Keyword(s):  
Logistic Regression ◽  
Management Accounting ◽  
Manufacturing Firms ◽  
Cultural Dimensions ◽  
Considerable Influence ◽  
Specific Term ◽  
Statistical Support ◽  
People Orientation ◽  
Outcome Orientation ◽  
Structured Questionnaire

Abstract This study sought to find out the effects of firm culture on management accounting practices (MAPs). The study used a structured questionnaire to collect data from 220 randomly selected manufacturing firms out of 514 firms and used logistic regression for analysis. This study examined seven dimensions of firm cultures, including innovation/risk orientation culture, people orientation culture, outcome orientation culture, aggressive culture, stability culture, team-based culture, and attention to details culture. The study established that team-based, attention to details, and stability cultures have a significant influence on the choice of management accounting practices. In contrast, the considerable influence of other cultural dimensions lacks statistical support. The study concludes that attention to details culture and team-based culture are barriers to modern management accounting practices, and cautions should be exercised by managers in using these cultures. Therefore, this study recommends that manufacturing firms in Nigeria should be cautious of their culture and its implication on MAPs. In a more specific term, they should practice cultures that will allow them to choose modern MAPs and take advantage of the benefits attached.

scholarly journals Intent to Remarry Among Chinese Elderly Widowers: An Oasis or an Abyss?

2009 ◽  
Vol 4 (3) ◽  
pp. 258-266 ◽  
Author(s):  
Marcus Y. L. Chiu ◽  
Winnie W. N. Ho
Keyword(s):  
Logistic Regression ◽  
Focus Group ◽  
Mainland China ◽  
Nonparametric Tests ◽  
Professional Support ◽  
Focus Group Study ◽  
Chinese Elderly ◽  
Chinese Men ◽  
Younger Age ◽  
Structured Questionnaire

To investigate the intent to remarry and the predictors for such intent with psychosocial variables, this study used male interviewers to interview 180 Chinese elderly widowers. A structured questionnaire on singlehood and intent to remarry, which developed out of a pilot in-depth focus-group study, was used. Data were analyzed with nonparametric tests and logistic regression. The intent to remarry was predicted by younger age, inability to meet sexual needs, and dissatisfaction with widowhood. A total of 40% of these widowers who wanted a partner considered finding one from Mainland China. The sex-related findings were very different from previous studies on Chinese men. They showed that there should be professional support to help them to better adjust to late-life marriage. In addition, the study uncovered the need to expand the scope and enhance the sensitivity of current general practitioners and geriatric services to address issues beyond medical concerns.

scholarly journals Production and Commercialization of Timber in Angola after the Declaration of Independence

2018 ◽  
Vol 49 (1) ◽  
pp. 38-45 ◽  
Author(s):  
V. Chiteculo ◽  
M. Hájek ◽  
P. Kubová
Keyword(s):  
Logistic Regression ◽  
Questionnaire Survey ◽  
Logistic Regression Model ◽  
Management Plan ◽  
Timber Production ◽  
Wood Production ◽  
Extraction Capacity ◽  
Before And After ◽  
Structured Questionnaire ◽  
Historical Production

Abstract The policy of production and commercialization of timber before and after the independence of Angola was assessed. Historical production of timber under control of Portuguese settlers before 1975 in comparison to the production of timber after this period was reviewed. We used a combination of published scientific studies and government reports to support the background of the paper and a structured questionnaire survey from which analyses were drawn using a logistic regression model. It was found out that timber production declined dramatically after Angola gained independence; the production of logs dropped from 555 000 m3 in 1973 to less than 115 400 m3. Out of the 100 mills that had existed in Angola before 1975 only twenty have been in operation today with annual wood production of less than 20% of extraction capacity. The knowledge concerning the historical production of timber before and after 1975 is not sufficient to provide suggestions for a management plan on what trees, where, and when are to be cut.

scholarly journals An Empirical Test Of The View Of Inventory As A Liability IN Explaining Financial Distress

2011 ◽  
Vol 14 (2) ◽  
pp. 83 ◽  
Author(s):  
Benjamin P. Foster ◽  
M. Cathy Sullivan ◽  
Terry J. Ward
Keyword(s):  
Logistic Regression ◽  
Financial Distress ◽  
Regression Models ◽  
Empirical Test ◽  
Explanatory Power ◽  
Manufacturing Firms ◽  
Logistic Regression Models ◽  
Financially Distressed ◽  
Accounting Ratios ◽  
Extreme View

<span>This study reports a first attempt in a financial distress context to test the extreme JIT and TOC view that inventory is a liability. We compared inventory levels and the change in inventory for healthy and financially distressed manufacturing firms. We also compared the explanatory power of logistic regression models including traditional accounting ratios to that of models including accounting ratios created by viewing inventory as a liability. We found some support for the extreme view of some JIT and TOC proponents that traditional inventory should be considered a liability.</span>

scholarly journals Environmental Management Accounting Practices in Small Medium Manufacturing Firms

2015 ◽  
Vol 172 ◽  
pp. 619-626 ◽  
Author(s):  
Che Zuriana Muhammad Jamil ◽  
Rapiah Mohamed ◽  
Faidzulaini Muhammad ◽  
Amin Ali
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Manufacturing Firms ◽  
Environmental Management Accounting

scholarly journals Strategic Job Analysis and Competency Modeling in HRM: Lessons from Manufacturing Firms in Bangladesh

2011 ◽  
Vol 3 (3) ◽  
pp. 169-176
Author(s):  
AKM Mominul Haque
Keyword(s):  
Performance Appraisal ◽  
Selection Process ◽  
Job Analysis ◽  
Manufacturing Firms ◽  
Job Description ◽  
Manufacturing Firm ◽  
Competency Models ◽  
Firm Data ◽  
Competency Level ◽  
Structured Questionnaire

The research examines the determinants of job analysis and competency models affecting employee’s motivation and competencies in a manufacturing firm. Data were obtained from a readymade garments based on structured questionnaire. Results show that competency has no relationship with rewards, motivation, and job description. Conversely, competency is positively related with performance appraisal, motivation, training, and selection process. The study also reports that rewards and job specifications are futile to leverage employee’s competencies. It further suggests that harnessing these variables might contribute the firm with potential to enhance motivation and competency level to a greater extent.

scholarly journals Foreign Direct Investment and Local Firm’s Performance

2021 ◽  
Vol 6 (6) ◽  
pp. 216-222
Author(s):  
M. D. Wanjere ◽  
M. Ogutu ◽  
M. Kinoti ◽  
X. N. Iraki
Keyword(s):  
Firm Performance ◽  
Direct Investment ◽  
Manufacturing Firms ◽  
Primary Data ◽  
Simple Linear Regression ◽  
Key Sectors ◽  
The Government ◽  
To Come ◽  
And Performance ◽  
Structured Questionnaire

This paper investigates the effect of FDI on performance of manufacturing firms in Kenya. Little is documented about the link between FDI and performance of local firms in Kenya . The study has sought to establish the overall effect of FDI on the performance-manufacturing firms in Kenya. The population of study comprised 100 companies registered with Kenya Association Manufacturing as at the time of data collection in 2019 and that had over 10 percent foreign ownership. The respondents were the CEOs of organization. The study used a structured questionnaire to collect primary data. Descriptive and inferential statistics were both used to analyze the data. Data was pretested for normality, linearity, multicollinearity, autocorrelation and homoscedasticity and the data found to meet most of these preconditions. The study developed hypothesis which was tested using simple linear regression to establish the effect of FDI on performance of manufacturing firms. The results revealed that there was a statistically significant relationship between FDI and firm performance. This imply that to achieve better firm performance, the government need to come up with polices geared to attracting more FDI into the key sectors of the economy.

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