scholarly journals The Use And Implications of Management Accounting Practices in Small and Medium-Sized Enterprises

2021 ◽  
Vol 16 (1) ◽  
pp. 249-295
Author(s):  
Zaid Jaradat ◽  
◽  
Roshaiza Taha ◽  
Rosliza Mat Zin ◽  
Wan Zuriati Wan Zakaria ◽  
...  
Keyword(s):  
Thematic Analysis ◽  
Diffusion Of Innovations ◽  
Management Accounting ◽  
Developed Countries ◽  
External Factors ◽  
Financial Resources ◽  
Diffusion Of Innovations Theory ◽  
Cost Information ◽  
Traditional System ◽  
Usage Frequency

Management Accounting Practices (MAPs) usage among Small and Medium-sized Enterprises (SMEs) and their implications are examined in this paper. 291 sets of questionnaires were dispersed and six interviews were conducted to gather the data. The usage frequency of individual practices and thematic analysis are deliberated, and the results denote the comparatively low MAPs usage rates among Jordanian SMEs as opposed to those in developed countries. Nonetheless, the reported rates in Jordan are comparable to those in developing countries. Among SMEs, MAPs significantly allow product cost information determination, planning and controlling, and detection of problems. Shortcomings of the traditional system, previous experiments of large companies, and external factors, are considered as the main reasons that motivated SMEs to use MAPs. Insufficient experience, lack of financial resources, and the high costs associated with implementing MAPs are the most crucial reasons that forced SMEs to neglect to use a lot of MAPs. The present study enriches the knowledge of MAPs in the context of SMEs. Also, the significance of MAPs among SME managers is highlighted. Equally, this study should stimulate additional scrutiny and analysis of MAPs amongst SMEs. Keywords: management accounting practices (MAPs), small and mediumsized enterprises (SMEs), Jordan, diffusion of innovations theory

Antecedents of environmentally conscious operations in transitioning economies

2015 ◽  
Vol 35 (6) ◽  
pp. 843-865 ◽  
Author(s):  
Julia Hartmann ◽  
Richard Germain ◽  
Anna Grobecker
Keyword(s):  
Diffusion Of Innovations ◽  
Structural Equation ◽  
Developed Countries ◽  
Equation Model ◽  
Survey Method ◽  
Manufacturing Companies ◽  
Diffusion Of Innovations Theory ◽  
Urban Centers ◽  
Environmentally Conscious ◽  
Content Type

Purpose – The purpose of this paper is to identify and empirically examine antecedents to environmentally conscious operations (ECOs) and to investigate the effect of ECOs on performance in the transitioning economy Russia. The authors examine organizational antecedents such as innovativeness, proximity to major urban centers of gravity, and interaction with international customers because there is evidence that external antecedents such as stakeholder pressure may not be as effective in transitioning economies as they are in developed countries. Design/methodology/approach – The authors develop a structural equation model to test the hypothesized relationships on a sample of 769 private sector manufacturing companies located in Russia having used the survey method for data collection. Findings – The authors find that the proximity to major urban centers of gravity, interaction with international customers and a firm-internal culture of innovativeness are positively related to ECOs. The authors also find evidence that ECOs are positively related to performance. ECOs partially mediate the relationship between international trade and firm performance. Originality/value – This is one of the first studies to investigate antecedents to ECOs in Russia and one of the few that uses diffusion of innovations theory to unpack potential ECO antecedents.

scholarly journals Educators who believe: understanding the enthusiasm of teachers who use digital games in the classroom

2015 ◽  
Vol 23 ◽  
Author(s):  
Colleen Stieler-Hunt ◽  
Christian M. Jones
Keyword(s):  
Elementary Education ◽  
Information And Communication Technologies ◽  
Diffusion Of Innovations ◽  
Pedagogical Issues ◽  
Learning Technology ◽  
Educational Beliefs ◽  
Diffusion Of Innovations Theory ◽  
Positive Attitudes ◽  
Subjective Success ◽  
Information And Communication

This study used qualitative methods to explore why some educators embrace the use of digital game-play (DGP) in the classroom. The results indicated that these teachers had a very strong belief that DGP could be beneficial for learning which stemmed from experiencing their own form of subjective success with using DGP in the classroom, availing themselves of information and advocacy about using DGP in the classroom and personal experiences with DGP either through their own DGP or through watching their own children play games. They also shared positive attitudes towards information and communication technologies generally and had initially been invited to use DGP in the classroom by someone in authority. Their use of DGP was also something that they felt made them different to other teachers. Applying these findings to Rogers’ Diffusion of Innovations theory predicted that the diffusion rate of using DGP in the classroom will continue to be slow. Finally, this study indicates that teachers need to experience their own form of subjective ‘success’ in order to find DGP valuable and this subjective ‘success’ often goes beyond test score performance.Keywords: game-based learning; video games; elementary education; secondary education; educational beliefs; pedagogical issues(Published: 4 September 2015)Citation: Research in Learning Technology 2015, 23: 26155 - http://dx.doi.org/10.3402/rlt.v23.26155

scholarly journals Spatial Approach to Diseases of Affluence Epidemiology and Regional Economic Development

2016 ◽  
Vol 16 (2) ◽  
pp. 203-218
Author(s):  
Alicja Olejnik ◽  
Agata Żółtaszek
Keyword(s):  
Economic Development ◽  
Technological Development ◽  
Medical Personnel ◽  
Developed Countries ◽  
Mortality Rates ◽  
Economic Resources ◽  
The Other ◽  
Financial Resources ◽  
Highly Qualified ◽  
Spatial Approach

Abstract Diseases of affluence (of the 21st c.) by definition should have higher prevalence and/or mortality rates in richer and more developed countries than in poorer, underdeveloped states (where diseases of poverty are more common). Therefore, it has been indicated that it is civilizational progress that makes us sick. On the other hand, substantial financial resources, highly qualified medical personnel, and the cutting-edge technology of richer states, should allow for effective preventions, diagnostics, and treatment of diseases of poverty and of affluence. Therefore, a dilemma arises: is progress making us sick or curing us? To evaluate the influence of country socioeconomic and technological development on population health, a spatial analysis of the epidemiology of diseases of affluence and distribution of economic resources for European NUTS 2 has been performed. The main aim of this paper is to assess, how regional diversity in the prevalence of diseases of affluence is related to the regional development of regions.

Key Factors Influencing Implementation of Falls Prevention Exercise Programs in the Community

2016 ◽  
Vol 24 (1) ◽  
pp. 45-52 ◽  
Author(s):  
Lesley Day ◽  
Margaret J. Trotter ◽  
Alex Donaldson ◽  
Keith D. Hill ◽  
Caroline F. Finch
Keyword(s):  
Program Implementation ◽  
Diffusion Of Innovations ◽  
Exercise Program ◽  
Community Dwelling ◽  
Falls Prevention ◽  
Relative Advantage ◽  
Diffusion Of Innovations Theory ◽  
Exercise Programs ◽  
Program Leaders ◽  
Home Based

The study aim was to evaluate the implementation of group- and home-based exercise falls prevention programs delivered through community health agencies to community-dwelling older people. Interviews with program staff were guided by the Diffusion of Innovations theory. Highly consistent themes emerged for the two types of programs. Both had high overall compatibility, high relative advantage, good observability and high inherent trialability—all factors known to strengthen implementation. The level of complexity and low financial compatibility emerged as the strongest potential inhibitors to program implementation in the context examined. The two main factors contributing to complexity were the need to challenge balance safely across a broad range of capability, and practical considerations associated with program delivery.A range of strategies to provide more technical support for exercise program leaders to tailor balance challenge for exercise program leaders may enhance implementation of falls prevention exercise programs.

scholarly journals Intent to Adopt Video-Based Integrated Mental Health Care and the Characteristics of its Supporters: Mixed Methods Study Among General Practitioners Applying Diffusion of Innovations Theory

10.2196/23660 ◽  
2020 ◽  
Vol 7 (10) ◽  
pp. e23660
Author(s):  
Markus W Haun ◽  
Isabella Stephan ◽  
Michel Wensing ◽  
Mechthild Hartmann ◽  
Mariell Hoffmann ◽  
...  
Keyword(s):  
Mental Health ◽  
Health Care ◽  
Mental Health Care ◽  
General Practitioners ◽  
Diffusion Of Innovations ◽  
Significant Proportion ◽  
The United States ◽  
Diffusion Of Innovations Theory ◽  
Early Adopters ◽  
Adopter Categories

Background Most people with common mental disorders, including those with severe mental illness, are treated in general practice. Video-based integrated care models featuring mental health specialist video consultations (MHSVC) facilitate the involvement of specialist mental health care. However, the potential uptake by general practitioners (GPs) is unclear. Objective This mixed method preimplementation study aims to assess GPs’ intent to adopt MHSVC in their practice, identify predictors for early intent to adopt (quantitative strand), and characterize GPs with early intent to adopt based on the Diffusion of Innovations Theory (DOI) theory (qualitative strand). Methods Applying a convergent parallel design, we conducted a survey of 177 GPs and followed it up with focus groups and individual interviews for a sample of 5 early adopters and 1 nonadopter. We identified predictors for intent to adopt through a cumulative logit model for ordinal multicategory responses for data with a proportional odds structure. A total of 2 coders independently analyzed the qualitative data, deriving common characteristics across the 5 early adopters. We interpreted the qualitative findings accounting for the generalized adopter categories of DOI. Results This study found that about one in two GPs (87/176, 49.4%) assumed that patients would benefit from an MHSVC service model, about one in three GPs (62/176, 35.2%) intended to adopt such a model, the availability of a designated room was the only significant predictor of intent to adopt in GPs (β=2.03, SE 0.345, P<.001), supporting GPs expected to save time and took a solution-focused perspective on the practical implementation of MHSVC, and characteristics of supporting and nonsupporting GPs in the context of MHSVC corresponded well with the generalized adopter categories conceptualized in the DOI. Conclusions A significant proportion of GPs may function as early adopters and key stakeholders to facilitate the spread of MHSVC. Indeed, our findings correspond well with increasing utilization rates of telehealth in primary care and specialist health care services (eg, mental health facilities and community-based, federally qualified health centers in the United States). Future work should focus on specific measures to foster the intention to adopt among hesitant GPs.

scholarly journals Management Accounting Innovations the Case of ABC in Poland

2013 ◽  
Author(s):  
Tomasz Wnuk-Pel
Keyword(s):  
Management Accounting ◽  
Developed Countries ◽  
Reference Source ◽  
Developing And Developed Countries

It is appropriate to note that Wnuk-Pel has given a comprehensive summary of the ABC adoption in various countries and companies across the globe. For anyone interested in and keen on the topic, the book offers an outstanding reference source of management accounting, its background, implementation, and gaps in Poland. In addition, the author has used a simple and easy to understand language. The book is a first-rate reading since it has answered many questions about ABC concepts in developing and developed countries. It is also an excellent referencing material.

scholarly journals Tapping into Residents’ Perceptions to Diffuse Landscape Water Conservation and Protection Practices

EDIS ◽  
2022 ◽  
Vol 2022 (1) ◽  
Author(s):  
Colby Silvert ◽  
Laura Warner ◽  
Matt Benge ◽  
John Diaz
Keyword(s):  
Behavior Change ◽  
Agricultural Education ◽  
Water Conservation ◽  
Diffusion Of Innovations ◽  
Landscape Conservation ◽  
Diffusion Of Innovations Theory ◽  
Widespread Adoption ◽  
Landscape Water ◽  
Extension Professionals ◽  
Barriers And Opportunities

This new 4-page article provides real examples of how university researchers used the Diffusion of Innovations theory to analyze Florida residents’ perceptions of landscape conservation and fertilizer behaviors and identify barriers and opportunities to encourage widespread adoption. The information and recommendations are intended for Extension professionals and other practitioners to promote behavior change in household landscaping practices. Written by Colby Silvert, Laura Warner, Matt Benge, and John Diaz and published by the Department of Agricultural Education and Communication.https://edis.ifas.ufl.edu/wc405

Professional Development through Web 2.0 Collaborative Applications

2014 ◽  
pp. 1332-1355
Author(s):  
Indi Marie Williams ◽  
Bolanie A. Olaniran
Keyword(s):  
Professional Development ◽  
Informal Learning ◽  
Developed Countries ◽  
External Factors ◽  
Cultural Variation ◽  
Cultural Challenges ◽  
Collaborative Technologies ◽  
The World ◽  
Collaborative Applications ◽  
Potential Benefits

This chapter presents a fresh look at collaborative applications and their use in professional development and informal learning. The chapter addresses some of the cultural challenges impacting collaborative technologies, especially given the fact that these technologies are transplanted from developed countries into regions of the world that are only beginning to understand their significance. Therefore, the chapter points to the importance of and the needs to allow cultural variation and differences in usage. The chapter acknowledges the fact that collaborative technologies possess great potential for both professional development and informal learning, but cautions that external factors, such as culture and community, be taken into account to realize potential benefits.

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