scholarly journals Usefulness of Management Accounting Information in Decision Making Among SMEs: The Moderating Role of Cloud Computing

2021 ◽  
Vol 16 (1) ◽  
pp. 59-92
Author(s):  
Ruhanita Maelah ◽  
◽  
Mohammed Fadhil Farhan Al Lami ◽  
Gheyath Ghassan ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Cloud Computing ◽  
Quantitative Research ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Partial Least Square ◽  
Least Square ◽  
The Relationship

Small and medium sized enterprises (SMEs) are the biggest contributors to the Malaysian economy with more than a third of total gross domestic product (GDP) delivered by these industries. In a competitive business environment, SMEs need to utilize information and technology in making decisions. This study aimed to see the relationship between management accounting information (MAI), decision-making, and cloud computing among SMEs in Malaysia. A quantitative research design utilizing survey questionnaires were used to collect the data. The survey was conducted on 384 Malaysian small and medium-sized enterprises in various sectors. The study obtained 105 useable responses which were analysed using Smart PLS 3.0 (Partial Least Square). The study found all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, positively related to decision-making. The findings also indicated that cloud computing moderated the relationship between MAI and decision-making. The results provided evidence for organizations to realize the importance of MAI, and strategize how to relate to information characteristics in decision-making. Moreover, it enhances the understanding of SMEs on the role of cloud computing, in light of competitive business environments. Future studies have the opportunity to expand the scope to include samples from other geograpical areas and enhance data collection through case studies and interviews to understand the issue in-depth. Keywords: management accounting information (MAI), cloud computing, decision-making, SMEs

scholarly journals Leadership and Decision Making among SMEs: Management Accounting Information and the Moderating Role of Cloud Computing

2021 ◽  
Vol 5 (2) ◽  
pp. 78-95
Author(s):  
Abdul Khaliq ◽  
Anum Umair ◽  
Roman Khan ◽  
Samia Iqbal ◽  
Ansar Abbass
Keyword(s):  
Decision Making ◽  
Cloud Computing ◽  
Management Accounting ◽  
Accounting Information ◽  
Modern Technology ◽  
Business Environments ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Relationship

With the changing paradigm of the world and highly competitive business environments, organizations are encountered different challenges. This paper investigates the relationship between management accounting information (MAI) and decision-making and the role of cloud computing among small-medium enterprises (SMEs) in Pakistan. In particular, the focus of this paper is on the influence of MAI on decision-making. Cloud computing is a modern technology to strengthen relationships. A quantitative research design that involves printed questionnaires was used to analyze the relationships of the variables. The survey was conducted on 384 Pakistani small and medium-sized enterprises of various sectors. The study obtained 105 useable responses. Data were analyzed using Smart PLS 3.0 (Partial Least Square) to test the researcher’s hypotheses. The study found MAI to be positively related to Pakistani SMEs’ decision-making. The findings also exposed all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, to be positively related to decision-making. Additionally, the findings indicated that, as modern technology, cloud computing strengthens the relationship between MAI and decision-making. This paper contributes by helping organizations realize the importance of MAI in decision-making and how they could relate a selection of information characteristics in terms of their business environments. Moreover, it enhances the understanding of SMEs on the function of cloud computing to get better decision-making in the light of the competition in SMEs. Pakistani industry is running successfully, and small-medium enterprises have a wide gap. Small and Medium Enterprises are going successful in Pakistan, and investor can ease to decide after receiving research directions.

scholarly journals Pengaruh Kualitas Informasi Akuntansi dan Kapasitas Manajer terhadap Kualitas Keputusan dalam Hubungannya dengan Kinerja Keuangan (Studi pada Badan Layanan Umum Universitas Brawijaya)

2020 ◽  
Vol 006 (01) ◽  
pp. 25-34
Author(s):  
Amalia Hadiyana ◽  
Abdul Hakim ◽  
Suryadi Suryadi
Keyword(s):  
Financial Performance ◽  
Performance Studies ◽  
Information Quality ◽  
Management Accounting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
The Public ◽  
Accounting Information Quality ◽  
The Relationship

This research is a descriptive-verificative study, which aims to identify the relationship between management accounting information quality and manager's capacity to decisions quality related to financial performance, studies at the Public Service Board of Brawijaya University. The research was conducted through questionnaire data collection from 63 respondents consisting of leaders in faculties and postgraduate programs, and financial ratios to measure the financial performanceof year 2018. The method of data analysis used was Partial Least Square (PLS). The results of this study indicate that: (a) management accounting information quality has a significant effect on decisions quality; (b) manager capacity has a significant effect on decisions quality; (c) directly, management accounting information quality has no significant effect on financial performance; (d) directly, managers capacity has no significant effect on financial performance; and (e) decisions quality has a significant effect on financial performance.

A green human resource management approach of participation in decision-making and behavioural outcomes – a moderated mediated model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Saraf Pavan Kumar ◽  
Shilpi Saha ◽  
Amitabh Anand
Keyword(s):  
Decision Making ◽  
Partial Least Square ◽  
Least Square ◽  
Necessary Condition ◽  
Management Approach ◽  
Continuance Commitment ◽  
Content Type ◽  
Participation In Decision Making ◽  
The Relationship

Purpose This study aims to assess the moderating and mediating role of supportive culture (SC) in the relationship between participation in decision-making (PDM) and job satisfaction (JS) and the dimensions of commitment, such as affective commitment (AC), normative commitment (NC) and continuance commitment (CC). Design/methodology/approach Data were collected from 712 employees working in different public sector undertakings (PSUs) across India. Necessary condition analysis and partial least square analysis were used to test the proposed hypotheses. Findings The findings of the present study indicated that SC is partially mediating the relationship between PDM and JS; PDM and AC. However, SC did not mediate the relationship between PDM and NC; PDM and CC. PDM was positively and significantly related to SC, JS, AC, NC and CC. JS had a significant impact on AC, NC and CC. It is highly desirable for organizations to retain their employees ranging from line managers to top management levels and provide opportunities for everyone to actively use their experience and expertise. Originality/value The findings have implications for managers, as well as employees in PSUs, as they demonstrate how several work-related factors can be emphasized to maintain employees' commitment and motivation. Until now, India has paid scant attention to the role of SC as a mediator and moderator between PDM, JS and multiple commitments. This study cautiously collected responses from unbiased employees working in a variety of organizational functional units.

scholarly journals The Mediating Role of Employee Performance on the Relationship between Delegation of Authority and Decision Making

2019 ◽  
Vol 10 (4) ◽  
pp. 38-43
Author(s):  
Adnan Alhosani ◽  
Rosman Md Yusoff ◽  
Fadillah Ismail ◽  
Fazal Ur Rehman
Keyword(s):  
Decision Making ◽  
Service Sector ◽  
Employee Performance ◽  
Relevant Literature ◽  
Police Department ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Role ◽  
The Relationship

The aim of this study is to enhance understanding in the animated extent of delegation authority and its role in decision making. Precisely, the prime objective of this study is to visualize the concept and propose the effects of delegation authority on decision making along with the mediating role of employees’ performance in the Police department at Dubai. Based on an inclusive and systematic literature review of delegation authority, decision making, and employee’s performance, this study will collect data through self-administered questionnaires based survey in a quantitative manner. The collected data will be analyzed through smart partial least square structure equation modelling for validating the model, testing hypothesis, and finding results. This study will highlight some new insights into the relevant knowledge area. Specifically, the results will contribute to enhance the motivational synergy of upper management to include the employees in decision-making process to improve their performance. This study is only limited to the police department of Dubai and future studies can examine the relationship between defined constructs in other service sector and the moderating role of employees’ performance. By integrating delegation authority, decision making, and employee’s performance literature, the prime contributions of this study are the analysis of defined variables in the police department of Dubai with emphasize on new challenges and to boost up the gap of relevant literature.

scholarly journals ENABLING ORGANIZATIONAL CHANGE – LEADERSHIP, COMMITMENT TO CHANGE AND THE MEDIATING ROLE OF CHANGE READINESS

2013 ◽  
Vol 14 (2) ◽  
pp. 348-363 ◽  
Author(s):  
Sinnappan Santhidran ◽  
V. G. R. Chandran ◽  
Junbo Borromeo
Keyword(s):  
Change Readiness ◽  
Change Leadership ◽  
Partial Least Square ◽  
Least Square ◽  
Asian Countries ◽  
Leadership Change ◽  
Commitment To Change ◽  
Mediating Role ◽  
The Relationship

There has been little empirical analysis on the complex relationship between leadership, change readiness and commitment to change in the context of Asian countries. In this paper, we propose a research model to analyze the interrelationship between leadership, change readiness and commitment to change using the partial least square technique. Results of the study suggest that leadership positively and significantly affect change readiness but not commitment to change. Consequently, change readiness is found to significantly affect commitment to change. In other words, change readiness is found to mediate the relationship between transformational leadership and commitment to change. This may suggest that the influence of leadership is a sequential process affecting change readiness, and in turn, the commitment to change as opposed to the conventional belief that it affects both change readiness and commitment to change simultaneously. The implication of the study is further discussed.

scholarly journals Entrepreneurial self-efficacy and entrepreneurial intention: The mediating role of the need for independence

2021 ◽  
Vol 17 (4) ◽  
pp. 91-119
Author(s):  
Victor Osadolor ◽  
◽  
Kalu Emmanuel Agbaeze ◽  
Ejikeme Emmanuel Isichei ◽  
Samuel Taiwo Olabosinde ◽  
...  
Keyword(s):  
Self Efficacy ◽  
Structural Equation ◽  
Entrepreneurial Intention ◽  
Partial Least Square ◽  
Least Square ◽  
Data Set ◽  
Behavioral Reasoning Theory ◽  
The Relationship ◽  
Behavioral Reasoning

PURPOSE: The paper focuses on assessing the direct effect of entrepreneurial self-efficacy and entrepreneurial intention and the indirect effect of the need for independence on the relationship between the constructs. Despite increased efforts towards steering the interest of young graduates towards entrepreneurial venture, the response rate has been rather unimpressive and discouraging, thus demanding the need to account for what factors could drive intention towards venture ownership among graduates in Nigeria. METHODOLOGY: A quantitative approach was adopted and a data set from 235 graduates was used for the study. The data was analyzed using the partial least square structural equation model (PLS-SEM). FINDINGS: It was found that self-efficacy does not significantly affect intention. It was also found that the need for independence affects entrepreneurial intention. The study found that the need for independence fully mediates the relationship between entrepreneurial self-efficacy and entrepreneurial intention. PRACTICAL IMPLICATIONS: This paper provides new insight into the behavioral reasoning theory, through its application in explaining the cognitive role of the need for independence in decision-making, using samples from a developing economy. ORIGINALITY AND VALUE: The study advances a new perspective on the underlining factors that account for an entrepreneur’s intent to start a business venture, most especially among young graduates in Nigeria, through the lens of the behavioral reasoning theory. We further support the application of the theory in entrepreneurship literature, given the paucity of studies that have adopted the theory despite its relevance.

scholarly journals The Effect of Accounting Information and Organizational Culture on Decision Making

2020 ◽  
Vol 3 (1) ◽  
pp. 522-530
Author(s):  
Teresa Paulina Sihombing ◽  
Nasirwan Nasirwan ◽  
Chandra Situmeang
Keyword(s):  
Decision Making ◽  
Organizational Culture ◽  
Catholic Education ◽  
Accounting Information ◽  
Relevant Information ◽  
Partial Least Square ◽  
Least Square ◽  
Education Foundations ◽  
Organizational Culture Theory ◽  
Decision Making Model

This study examines the educational foundation's organizational decision making model that is the influence of accounting information and organizational culture on decision making. This research is a quantitative study with descriptive and inferential analysis. The sample of this study was 72 Catholic education foundations in Indonesia, which were tested by Partial Least Square (PLS) based analysis and data processing methods with the Smart PLS 3.0 program. This study obtains some empirical evidence, namely, first, accounting information significantly influences decision making. These results are consistent with the theory that the main purpose of the foundation's financial statements is to provide relevant information to meet the foundation's internal and external interests to help decision makers make the best decisions for the organization. Second, organizational culture significantly influences decision making. This result is in line with organizational culture theory which states that organizational culture is a value that is used as a reference in all decisions and actions of members of the organization and that reflects the goals, identity, and standard of evaluation of everything in the organization. So it was concluded that the best decision was a decision made based on accounting information and organizational culture at a Catholic education foundation in Indonesia

scholarly journals Effect of compensation on employee performance towards motivation as mediation variable

2019 ◽  
Vol 6 (5) ◽  
pp. 134-143
Author(s):  
Intan Candradewi ◽  
I Gst. A. Manuati Dewi
Keyword(s):  
Employee Performance ◽  
Sampling Technique ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Sample Technique ◽  
Saturated Sample ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to analyze and explain the role of mediation motivation in the relationship of compensation to employee performance at Wisma Prashanti Hospital. The population in this study were employees of Wisma Prashanti Hospital with a total sample of 83 respondents. The sampling technique is carried out is a saturated sample technique, the entire population is used as a sample. The research instrument used a questionnaire and analysis method using Partial Least Square (PLS) with SmartPLS 3.2 software. The results showed (1) compensation has a positive and significant effect on employee performance (2) compensation has a positive and significant effect on motivation (3) motivation has a positive and significant effect on employee performance (4) motivation mediates partially and positively and significantly on the relationship between compensation and employee performance. The implications of the results of this study indicate that compensation is found to be a major factor in improving employee performance.

Emanating the key factors of innovation performance: leveraging on the innovation culture among SMEs in Malaysia

2019 ◽  
Vol 13 (4) ◽  
pp. 559-587 ◽  
Author(s):  
Haniruzila Hanifah ◽  
Hasliza Abdul Halim ◽  
Noor Hazlina Ahmad ◽  
Ali Vafaei-Zadeh
Keyword(s):  
Partial Least Square ◽  
Innovation Performance ◽  
Least Square ◽  
Government Support ◽  
Innovation Strategy ◽  
Equation Modeling ◽  
Content Type ◽  
Innovation Culture ◽  
The Relationship

Purpose Innovation has become an approach to create value for the customer to remain competitive in the market. However, previous research on innovation performance particularly among Bumiputera small and medium-sized enterprises (SMEs) had received little intention. Hence, Bumiputera SMEs need to inculcate the innovation culture to generate innovation performance. As such, the purpose of this study is to examine the ambidextrous orientation and innovation strategy on innovation culture, and how innovation culture could mediate the relationship between ambidextrous orientation and innovation strategy and innovation performance. In addition, this study also examines the role of government support as the moderator between innovation culture and innovation performance. Design/methodology/approach Data were collected from 140 Bumiputera SMEs and analyzed using partial least square-structural equation modeling via Smart PLS. Findings Findings indicated that ambidextrous orientation (alignment and adaptability) and innovation strategy (proactive creativity strategy and growth risk orientation strategy) had a significant impact on innovation culture. Besides, innovation culture mediated the relationship between alignment, proactive creativity strategy, growth risk orientation strategy and innovation performance. Surprisingly, innovation culture does not significantly mediate the relationship between adaptability and innovation performance. However, government support plays an important role to support innovation culture and innovation performance in Bumiputera SMEs. Originality/value This study makes both theoretical and practical contributions, especially in identifying the significant role of Bumiputera SMEs in creating an innovation culture. Besides, it explained government support as an important role in strengthening the relationship between innovation culture and innovation performance. The findings of the study will provide great help to Bumiputera entrepreneurs in formulating innovation culture in Malaysian SMEs.

scholarly journals PERAN GREEN TRUST DAN GREEN SATISFACTION MEMEDIASI HUBUNGAN GREEN IMAGE DENGAN GREEN LOYALTY

2018 ◽  
pp. 809
Author(s):  
Ni Luh Gde Sari Dewi Astuti ◽  
I Putu Gde Sukaatmadja
Keyword(s):  
Sample Size ◽  
Positive Relationship ◽  
Environmentally Friendly ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Technique ◽  
Green Hotel ◽  
Green Trust ◽  
The Relationship

Green hotel has become a branding and strategy in winning business competition, if using environmentally friendly energy. This study aims to explain the relationship green image with green trust, green image with green satisfaction, green trust with green loyalty, green satisfaction with green loyalty, green image with green loyalty, and to explain the role of green trust and green satisfaction in mediating green image relationship with green loyalty. The population in this study are the guests who have been staying at Hotel Bali Tropic Resort & Spa (minimum 2 times stay in the period of 2013-2017) with sample size of 100 respondents. This research uses analysis technique PLS (Partial Least Square). This study found that green image has a positive relationship with green trust, green satisfaction, and green loyalty. Green trust and green satisfaction have a positive relationship with green loyalty. Green trust and green satisfaction are able to mediate partially and have a positive relationship with green loyalty.

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