scholarly journals Impact of uncertainty and decentralization on activity-based costing use

2015 ◽  
Vol 3 (2) ◽  
pp. 148
Author(s):  
Azzouz Elhamma ◽  
Hanen Moalla
Keyword(s):  
Questionnaire Survey ◽  
Vertical Structure ◽  
Environmental Uncertainty ◽  
Organizational Factors ◽  
Organizational Characteristics ◽  
General Knowledge ◽  
Activity Based Costing ◽  
High Degree ◽  
The Impact ◽  
Perceived Environmental Uncertainty

<p>The aim of this paper is to explore the impact of environmental and organizational factors on activity-based costing (ABC) use. These variables are studied respectively through the perceived environmental uncertainty, and the organizational structure represented by both horizontal and vertical decentralization.</p><p>Data were collected from 62 Moroccan firms, operating in different sectors, via a questionnaire survey. The findings indicated that ABC use is not associated with perceived environmental uncertainty and horizontal decentralization. However, firms with a high degree of vertical decentralization use more ABC than those with a centralized vertical structure (p&lt;10%).</p><p>This research adds to general knowledge and offers insights into management accounting since the study is conducted in a developing country that has specific environmental and organizational characteristics. Previous research has studied perceived environmental uncertainty in other contexts of innovations. In our paper, we investigate the case of ABC and we.analyse decentralization with both horizontal and vertical dimensions.</p>

scholarly journals In the Space between Employees and Clients: The Impact of Organizational Context on a Refugee Program in Sierra Leone

Refuge ◽  
2008 ◽  
pp. 35-43 ◽  
Author(s):  
Lakshmi Ramarajan
Keyword(s):  
Sierra Leone ◽  
Organizational Context ◽  
Humanitarian Aid ◽  
Organizational Factors ◽  
Organizational Characteristics ◽  
Program Outcomes ◽  
Internally Displaced ◽  
Study Approach ◽  
The Impact

This paper uses a case-study approach to describe how organizational characteristics may influence program outcomes in humanitarian aid situations. Organizational structure and human resource management are discussed as organizational factors that influence the vulnerabilities of clients and employees. Interview and archival data from a program on reintegrating refugee and internally displaced women and girl survivors of sexual violence in Sierra Leone and observations based on the author’s experience with the organization provides a relevant basis for isolating the firm as an important context within which refugee programs are embedded.

Levels of Environmental Uncertainty of a Site-Based Management School within a Minority/Majority Context

1993 ◽  
Vol 3 (2) ◽  
pp. 136-151 ◽  
Author(s):  
Absael Antelo ◽  
Martha N. Ovando
Keyword(s):  
Elementary School ◽  
Environmental Uncertainty ◽  
State Legislature ◽  
Site Based Management ◽  
Uncertainty Index ◽  
Significant Difference ◽  
A Site ◽  
And Coping ◽  
The Impact ◽  
Perceived Environmental Uncertainty

The focus of this study was the perceived environmental uncertainty (PEU) of teachers in two selected elementary schools in a minority/majority context. It attempted to determine the sources of uncertainty that are perceived by teachers in a site-based management (SBM) elementary school and a non-site-based management elementary school. Specific items were examined to determine which indistrict and out-district matters were related to uncertainty and to explore whether or not the two groups of teachers in the selected schools were different regarding their perceived environmental uncertainty. A basic causal-comparative design was employed and the Perceived Environmental Uncertainty Index (PEUI) developed by Singh (1991) was used to collect data. Means, standard deviations and t-tests were calculated to quantify and summarize the data. Findings indicate that the PEU levels for the SBM school were lower than that of the non-SBM school; specific in-district and out-district items rated as most unclear and significant are different for both schools. However, both schools were concerned with the impact of state legislature on job. There is a significant difference in in-district PEU, out-of-district PEU and total PEU between the two schools. These results seem to suggest that site-based management is a viable alternative for reducing and coping with environmental uncertainty. However, further research needs to focus on other levels of school following a SBM approach. Additional studies should address correlations between perceived environmental uncertainty and student success.

An empirical investigation of strategic management accounting in hotels

2015 ◽  
Vol 27 (5) ◽  
pp. 756-767 ◽  
Author(s):  
Odysseas Pavlatos
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Organizational Factors ◽  
Survey Method ◽  
Content Type ◽  
Strategic Management Accounting ◽  
Historical Performance ◽  
Perceived Environmental Uncertainty ◽  
The Relationship

Purpose – The purpose of this paper is to investigate the relationship between contextual factors, strategic management accounting (SMA) and historical performance in hotels. Design/methodology/approach – An empirical survey was conducted on a sample of 106 leading hotels in Greece. Findings – The analysis of the survey data indicates that seven contingent factors affect SMA usage in hotels: The seven factors are perceived environmental uncertainty, structure, quality of information system (IS) information, organizational life cycle stage, historical performance, strategy and size. The findings also indicate that lagging performance affects SMA and that this effect is moderated by the perceived environmental uncertainty. Research limitations/implications – Some of the limitations are inherent to the survey method used, such as the use of perceptual measures and the potential of common method bias. Data were collected from the Greek hospitality industry, and consequently, the results may be generalizable only to that population. Practical implications – The accounting professionals and hotel managers will also be benefited, as the study aims to identify the most relevant SMA tools adopted in the hotel industry, as well as the relationship between these tools and other external and organizational factors. Originality/value – This research adds to the current knowledge in management accounting system design in hotels. This paper increases the understanding as to why hotels are more likely to implement SMA. The results provide the first empirical evidence of the relation between SMA usage, organizational factors, external factors and historical performance in hotels.

scholarly journals The Impact of Risk-Aware Consumer Trust on CB E-Commerce Platforms and Purchase Intention

2022 ◽  
Vol 30 (3) ◽  
pp. 1-13
Author(s):  
Yi Sun ◽  
Yunrong Li
Keyword(s):  
Questionnaire Survey ◽  
Perceived Risk ◽  
Purchase Intention ◽  
Consumer Trust ◽  
Perception Of Risk ◽  
Five Dimensions ◽  
Rich Variety ◽  
Cross Border ◽  
High Degree ◽  
The Impact

Cross-border e-commerce(CBRC) is increasingly affecting the value of traditional trade due to its rich variety, convenient operation, and free of time and space restrictions, and has also changed the consumer's Shopping habits. However, the development of CBEC still faces many problems, resulting in domestic consumers' willingness to consume on CBEC platforms is not high. Based on the above background, the research content of this paper is the influence of consumer trust on purchase intention based on perceived risk of CBEC platforms. In this paper, a questionnaire survey is used to collect data for simulation. The results show that from the regression results of the five dimensions of trust on purchase intention, the adjusted R2 is 0.466, indicating a high degree of fit. When the exploratory value in perceived promotional gains is high, it will leave consumers in an irrational state and weaken the perception of risk.

Development and Psychometric Evaluation of an Instrument to Measure Staff Nurses’ Perception of Uncertainty in the Hospital Environment

1996 ◽  
Vol 4 (1) ◽  
pp. 33-48 ◽  
Author(s):  
Jeanne Salyer
Keyword(s):  
Psychometric Evaluation ◽  
Environmental Uncertainty ◽  
Internal Consistency Reliability ◽  
Hospital Staff ◽  
Staff Nurses ◽  
Hospital Environment ◽  
Individual Response ◽  
Health Care Environment ◽  
The Impact ◽  
Perceived Environmental Uncertainty

Perceived environmental uncertainty is an individual response to stimuli in the internal and/or external environment. The measurement of uncertainty in the health care environment is important in order to characterize the impact of this phenomenon on nursing practice. This study describes the development, pilot testing, and initial psychometric evaluation of the Perceived Environmental Uncertainty in Hospitals Scale (PEU-H) in a sample of 95 hospital staff registered nurses. Principal components analysis of the PEU-H was conducted and indicated that the factor structure represented one factor that explained 37.3% of the variance. Internal consistency reliability using Cronbach’s alpha was .83, which is acceptable for a scale in the early stages of development.

Modeling employee-based brand equity (EBBE) and perceived environmental uncertainty (PEU) on a firm’s performance

2016 ◽  
Vol 25 (5) ◽  
pp. 490-503 ◽  
Author(s):  
Athanasios Poulis ◽  
Zazli Wisker
Keyword(s):  
Firm Performance ◽  
Brand Equity ◽  
Strong Support ◽  
Environmental Uncertainty ◽  
Equation Modeling ◽  
Content Type ◽  
Proposed Model ◽  
The Uk ◽  
The Impact ◽  
Perceived Environmental Uncertainty

Purpose This paper aims to examine the impact of employee-based brand equity (EBBE) and perceived environmental uncertainty (PEU) on firm performance. Design/methodology/approach Data were collected through an e-mail survey from fast-moving consumer goods (FMCG) firms in the UK and UAE. Sample sectors included cosmetics and toiletries, household care products, packaged food, soft drinks and tobacco firms. Quantitative data were analyzed using structural equation modeling. Findings The results suggest strong support for the hypothesized relationships, thereby providing strong validation for the proposed model. One interesting finding was that the PEU affected employee brand equity significantly stronger in the UK than in the UAE. This phenomenon is explained in the discussion section. Research limitations/implications Although several studies have indicated several other elements for EBBE, such as brand commitment and brand citizen behavior, the authors borrowed King et al.’s (2012) EBBE concept and limited their variables on EBBE for brand endorsement, brand allegiance and brand consistent behavior. Practical implications Knowledge is expanded through an empirical study validating the proposed model, which provides meaningful insights for developing training tools for internal brand management. Firms have to increase the brand manager’s commitment to increase the employee brand equity, which in turn increases the firm’s performance. Originality/value This paper makes three imperative contributions to the branding literature: expanding the existing brand equity literature to incorporate employee brand equity; being the first known empirically tested PEU on employee brand equity; and empirically testing employee brand equity, which has been ignored in branding literature on firm performance.

Implementation of Activity-Based Costing Systems by the Macedonian Insurance Segment: The Influence of Organizational Factors on the Adoption Rate

2017 ◽  
Vol 7 (2) ◽  
pp. 417
Author(s):  
Dusica Stevcevska Srbinoska
Keyword(s):  
Service Industry ◽  
Insurance Industry ◽  
Organizational Factors ◽  
Organizational Characteristics ◽  
Activity Based Costing ◽  
Behavioral Issues ◽  
Product Pricing ◽  
Costing System ◽  
Improve Service Quality ◽  
Limited Scope

Numerous studies unveil the benefits of using activity-based costing systems (ABC) in the service industry in order to improve service quality while keeping costs under control. But, is ABC perceived as a strategic tool to improve competitive positioning and how should insurance businesses implement ABC to achieve this costing system benefits. Research on activity-based costing practices in developing countries is of limited scope. Joining knowledge obtained from literature review and previous research, this paper analyses the degree of ABC application in the Macedonian insurance industry and the related obstacles by performing a field study. The results indicate that certain organizational characteristics influence the decisions to adopt ABC methods, such as company size and product diversity. Other organization variables, such as ABC knowledge and cost structure, appear to be insignificantly related to the adoption. Furthermore, the study indicated that ABC adopters experience benefits in product pricing and cost control decisions, whereas non-adopters are discouraged due to system and behavioral issues.

The Impact of Risk-aware Consumer Trust on CB E-commerce Platforms on Purchase Intention

2022 ◽  
Vol 30 (3) ◽  
pp. 0-0
Keyword(s):  
Questionnaire Survey ◽  
Perceived Risk ◽  
Purchase Intention ◽  
Consumer Trust ◽  
Perception Of Risk ◽  
Five Dimensions ◽  
Rich Variety ◽  
Cross Border ◽  
High Degree ◽  
The Impact

Cross-border e-commerce(CBRC) is increasingly affecting the value of traditional trade due to its rich variety, convenient operation, and free of time and space restrictions, and has also changed the consumer's Shopping habits. However, the development of CBEC still faces many problems, resulting in domestic consumers' willingness to consume on CBEC platforms is not high. Based on the above background, the research content of this paper is the influence of consumer trust on purchase intention based on perceived risk of CBEC platforms. In this paper, a questionnaire survey is used to collect data for simulation. The results show that from the regression results of the five dimensions of trust on purchase intention, the adjusted R2 is 0.466, indicating a high degree of fit. When the exploratory value in perceived promotional gains is high, it will leave consumers in an irrational state and weaken the perception of risk.

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