Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam

2016 ◽  
pp. 54-73 ◽  
Author(s):  
Anh Doan Ngoc Phi
Keyword(s):  
Significant Influence ◽  
Quantitative Data ◽  
Structural Equation ◽  
Qualitative Data ◽  
Management Accounting ◽  
Transitional Economy ◽  
Equation Modeling ◽  
Enterprise Performance ◽  
Factors Affecting

This study seeks to help fill an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarification. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, significant influence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, significant influence on enterprise performance.

scholarly journals Relationship between Management Accounting and Business Efficiency - the Intermediate Role of Management Efficiency: A Case Study of Small and Medium Enterprises in the Mekong Delta, Vietnam

2021 ◽  
pp. 163-174
Author(s):  
Ho Dinh Phi ◽  
Ngoc Nguyen Bich ◽  
Tung Tran Van ◽  
Minh Bui Quang
Keyword(s):  
Structural Equation ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Market Competition ◽  
Mekong Delta ◽  
Equation Modeling ◽  
Factors Affecting ◽  
Management Efficiency ◽  
Business Efficiency

Management accounting is a reliable source of information in business activities. However, up to now, there have not been many complete and systematic studies on the factors affecting and the interaction between the implementation of management accounting and the business performance of enterprises. This is a challenging issue for policymakers and business managers. This study, using data from a survey of 370 SMEs in the Mekong Delta, applied the Partial Least Squares-Structural Equation Modeling in the analysis. The research results show that there is a positive linear relationship between management accounting and business efficiency of enterprises through the intermediate factors of management efficiency. Factors affecting the implementation of management accounting include enterprise size, market competition, business owner awareness, and professional qualification of the accounting team.

scholarly journals Analysis of multi-factors affecting the performance of Nigeria's refineries: a systems thinking approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Obinna Iheukwumere ◽  
David Moore ◽  
Temitope Omotayo
Keyword(s):  
Quantitative Data ◽  
Structural Equation ◽  
Qualitative Data ◽  
Policy Intervention ◽  
Loop Model ◽  
Content Type ◽  
Factors Affecting ◽  
Leverage Points ◽  
Causal Loop ◽  
Significant Factors

PurposeThe challenges facing the productivity of Nigeria's refineries have generated much academic discourse. This study was carried out to develop a causal loop model showing the interrelationships of the multiple factors driving the poor performance of the refineries. Using a framework of political, economic, social and technical (PEST) factors, the developed model helped identify leverage points for policy intervention in the system.Design/methodology/approachA mixed-method approach was adopted to collect quantitative data from 118 refinery workers and qualitative data from 14 participants polled from the various Nigerian National Petroleum Corporation (NNPC) subsidiaries. The quantitative data were analysed through structural equation modelling (SEM) to prioritise the more significant factors, while the qualitative data were analysed by content analysis to further validate the questionnaire findings and provide clearer contexts for the operationalisation of the factors.FindingsThe structural equation model identified several PEST factors such as government interference, political indecision, funding issues, spare parts costs, pipeline vandalism, oil theft, maintenance issues as some of the significant factors affecting the performance of the refineries. The interviews validated these findings and provided richer contexts on how these factors operate within system. A causal loop model was developed based on these findings to identify key leverage points upon which policy intervention through best practice, management autonomy and stakeholder satisfaction was proposed to address these challenges.Research limitations/implicationsThe study uncovers that the factors which affect the performance of the refineries have significant multiple interrelationships, the understanding of which is crucial for developing effective solutions by policymakers.Practical implicationsThe findings of this study lay important foundations for a deeper understanding of how PEST factors interact to drive suboptimal performance across NNPC refineries.Originality/valueThe causal loop model developed in this study provides a new approach to viewing and analysing the associated factors affecting the performance of Nigeria's refineries from a non-linear perspective.

scholarly journals Exploring Critical Factors Affecting Contractors’ Coopetition Relationship in International Construction Projects

2021 ◽  
Vol 2021 ◽  
pp. 1-16
Author(s):  
Lili Gao ◽  
Xiaopeng Deng ◽  
Weimin Yang ◽  
Tengyuan Chang
Keyword(s):  
Structural Equation ◽  
Construction Projects ◽  
Equation Modeling ◽  
Critical Factors ◽  
Internal Factors ◽  
Factors Affecting ◽  
Competition And Cooperation ◽  
International Construction ◽  
Comprehensive Literature Review

Coopetition is a revolutionary mindset that combines competition and cooperation. This paper aims to determine and to explore the critical factors affecting contractors’ coopetition relationship (CR) in international construction projects (ICPs). In order to improve CR between international contractors in ICPs, a comprehensive literature review was performed to identify the potential variables affecting the CR. A questionnaire survey of 151 professionals in both academia and industry, which included 53 variables, was conducted to explore the critical factors affecting international contractors’ CR in ICPs. Structural equation modeling (SEM) was employed to evaluate the multivariate interrelationships among those variables. As a result, nine underlying factors, including six internal factors and three external factors, were extracted and interpreted. The findings can help international contractors to understand more accurately how the coopetition relationship between contractors is affected and can provide a basis for follow-up research on how to evaluate the coopetition status of contractors and the coopetition strategies adopted in ICPs.

Investigating consumer alienation toward broiler leading to food insecurity

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rana Muhammad Ayyub ◽  
Saira Naeem ◽  
Shehzad Ahmed ◽  
Chanaka Jayawardhena
Keyword(s):  
Food Insecurity ◽  
Quantitative Data ◽  
Structural Equation ◽  
Qualitative Data ◽  
Qualitative Content Analysis ◽  
Research Work ◽  
Equation Modeling ◽  
Snowball Sampling ◽  
Broiler Meat ◽  
Content Type

PurposeThe main purpose of this paper is to study the changing consumer behavior toward broiler meat and apprise its consequences toward food insecurity.Design/methodology/approachThis is a sequential exploratory mixed-method study in which qualitative data were collected through semi-structured interviews (n = 38) by snowball sampling. The quantitative data were collected through a questionnaire survey (n = 975) by convenience sampling. The qualitative data were analyzed through NVivo 10 software by using thematic analysis, i.e. the qualitative content analysis (QCA). The theory of consumer alienation provides the theoretical underpinning for a quantitative study. The established scales were adopted and adapted. The quantitative data was analyzed through AMOS 24 software by using structural equation modeling (SEM).FindingsIt was found that people have many reservations regarding broiler meat. Thus, consumer alienation negatively (ß = −0.10) and the subjective norm positively (ß = 0.82) affects the intention to buy broiler meat.Research limitations/implicationsThe ongoing consumer alienation toward broiler will force them to avoid using this cheapest protein and ultimately will lead to food insecurity in developing countries. It is recommended that people must be adequately educated about the real broiler business and its operations to counter their ongoing misperceptions.Originality/valueIt is the original empirical Research Work.

FEATURE,NILAI, KEPUASAN DAN LOYALITAS PELANGAN

2017 ◽  
Vol 2 (1) ◽  
pp. 45-52
Author(s):  
Iha Haryani Hatta
Keyword(s):  
Structural Equation Modeling ◽  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Significant Influence ◽  
Customer Value ◽  
Structural Equation ◽  
Equation Modeling ◽  
Relationship Of ◽  
The Relationship ◽  
Customer Satisfaction And Loyalty

The aim of this study was to determine the relationship of the features of the value, satisfaction, and customer loyalty; the effect on the value of customer satisfaction and loyalty; influence of satisfaction on customer loyalty. A total of 200 merchant PT. BANK XYZ as respondents was selected randomly. Analyses were performed using structural equation modeling (SEM). The analysis showed that the feature has a significant influence on customer value, but not for customer satisfaction and loyalty. The values has a significant influence on satisfaction, but not on customer loyalty. Satisfaction has a significant influence on customer loyalty. Discussion and conclusions described in the article. Keywords: features of the value, satisfaction, customer loyalty

scholarly journals B2B service brand identity and brand performance

2015 ◽  
Vol 49 (7/8) ◽  
pp. 1139-1162 ◽  
Author(s):  
Darren Andrew Coleman ◽  
Leslie de Chernatony ◽  
George Christodoulides
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Brand Management ◽  
Brand Identity ◽  
Equation Modeling ◽  
Brand Performance ◽  
Content Type ◽  
Visual Identity ◽  
Service Brand ◽  
The Uk

Purpose – This paper aims to apply the business-to-business (B2B) Service Brand Identity (SBI) scale to empirically assess the influence of service brand identity on brand performance for the first time. Design/methodology/approach – Based on data collected from 421 senior marketing executives, this paper applies the B2B SBI and structural equation modeling to fulfill the above purpose. Findings – Brand personality and human resource initiatives have a positive and significant influence on brand performance. Corporate visual identity, in addition to an employee and client focus, has an insignificant impact on performance. Consistent communications have a negative and significant influence on brand performance. Research limitations/implications – Data were only collected from executives in the UK. This research would benefit from replicative studies. Practical implications – This research empirically establishes the brand management activities that drive brand performance. Originality/value – This is the first empirical study to assess the influence service brand identity has on brand performance.

The Effect of Application of Management Accounting To Performance through Strategy

2017 ◽  
Vol 2 (4) ◽  
pp. 12-20
Author(s):  
Ali Muktiyanto
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Structural Equation ◽  
Management Accounting ◽  
Measurement Techniques ◽  
Economic Value ◽  
Value Added ◽  
Equation Modeling ◽  
Activity Based Costing ◽  
Study Program

Objective - The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting (Muktiyanto, 2016; Parnell, 2010). In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of strategy. Methodology/Technique - The method by structural equation modeling on 70 (seventy) of undergraduate Accounting Study Program (composition: 70% Private Universities and 30% Public Universities). Opposite with Henry (2006) and Widener (2007) and support with Speklé and Verbeeten (2014) and Acquaah (2013). Findings - This paper shown that the accounting management directly influence the performance, but not mediated by strategy. The practice of budgetary slack, the implementation of modern accounting such as activity-based costing and target costing, the use of performance measurement techniques such as the balanced scorecard, measurements based performance, and the economic value added, as well as integrated information system is an important factor in improving the performance of Higher Education. Unfortunately, the choice of strategy moderate or "stuck in the middle" has not been able to improve the performance of Higher Education directly nor as a mediating between management accounting and performance. However, in the context strategy as process, management accounting have positive influence to the strategic choice. Novelty - The effort of Higher Education to improve the performance is choose a single strategy or focus on the prospector's strategy. Type of Paper: Empirical Keywords: Management Accounting, Strategy, Performance, Indonesia. JEL Classification: M40, M41

Consumer behaviour towards willingness to pay for Halal products

2019 ◽  
Vol 121 (2) ◽  
pp. 492-504 ◽  
Author(s):  
Waqar Ahmed ◽  
Arsalan Najmi ◽  
Hafiz Muhammad Faizan ◽  
Shaharyar Ahmed
Keyword(s):  
Willingness To Pay ◽  
Structural Equation ◽  
Quantitative Research ◽  
Reasoned Action ◽  
Raw Material ◽  
Equation Modeling ◽  
Muslim Country ◽  
Policy Makers ◽  
Content Type ◽  
Factors Affecting

PurposeThe purpose of this paper is to empirically analyze the factors affecting Muslim consumers’ willingness to pay (WTP) for Halal food, products and operations by employing theory of reasoned action.Design/methodology/approachThis study has used quantitative research methodology and collected data from 350 questionnaires from a densely populated city of Pakistan. Partial least squares-structural equation modeling was used to analyze the data.FindingsThe results show that the concerns about Halal, religiosity, perception of usefulness of Halal and product ingredients have a significant impact on WTP for Halal foods, while attitude has an insignificant impact on WTP. Moreover, the extent of demand for Halal certification is significantly affected by WTP.Originality/valueThe study highlighted the concerns of the Muslim consumers with respect to Halalness of the products and operations despite living in a Muslim country. It is recommended that the policy makers, food authorities and health institutions should conduct regular inspections of foods, products and producers’/manufacturers’ operations to ensure that all the procedures from manufacturing of the raw material till the finished goods follow Islamic principles to make them completely Halal.

scholarly journals The Influences of Justice and Trust on the Organizational Citizenship Behavior of Generation X and Generation Y

2018 ◽  
Vol 14 (5) ◽  
pp. 60
Author(s):  
Amphaphorn Leelamanothum ◽  
Khahan Na-Nan ◽  
Sungworn Ngudgratoke
Keyword(s):  
Organizational Citizenship ◽  
Generation X ◽  
Significant Influence ◽  
Organizational Citizenship Behavior ◽  
Generation Y ◽  
Structural Equation ◽  
Citizenship Behavior ◽  
Equation Modeling ◽  
University Of Technology ◽  
Multiple Groups

This study aimed to study the influences of justice and trust on the organizational citizenship behavior. The questionnaire respondents were the workers at Rajamangala University of Technology. Data analysis was done through structural equation modeling to test the purpose model and compare between the groups via multiple groups analysis approach. It was found that justice and trust have a positive statistical significant influence on organizational citizenship behavior. Moreover, justice has a positive statistical significant influence on trust. Generation X and Generation Y differently perceive the influences of justice and trust on organizational citizenship behavior. Generation X paid attention to the influence of justice on the organizational citizenship behavior while generation Y paid attention to the influence of trust on justice, the chief will implement justice in the organization for both generations to build trust in the chief and the organization. This would lead to future achievements in the organization. 

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