scholarly journals Knowledge Management and Organizational Performance: The Neglected Role of Institutional Accounting Practices

2021 ◽  
Vol 22 (3) ◽  
pp. 1639-1655
Author(s):  
Ozavize Freida Ayodele ◽  
Liu Yao ◽  
Hasnah Binti Haron ◽  
Hooi-Cheng Eaw

The study highlights the part of institutional accounting practices in the relationship between specified KM capabilities and institutional performance. A theoretical model was tested based on the insight from literature and knowledge-based theory (KBT). The data collected from a survey of 322 staff in knowledge-based organizations (KBOs) were analyzed to test the extended model using partial least squares structural equation modeling approach. The result depicts that greater levels of specific KM infrastructure and process capability would positively influence institutional accounting management practices and, consequently organizational performance. Unlike KM process capability, KM infrastructure capability has a positive and significant impact on organizational performance. The study provides a new understanding to management and practice on the vital role played by institutional management accounting practice in KM success in Malaysia. The research offers fresh insight into further studies in diverse settings. The research is insightful as it deviates from the over-researched context in KM literature to extricate the role of accounting in the business KM strategy.

2021 ◽  
Vol VI (II) ◽  
pp. 224-237
Author(s):  
Syed Muhamad Basit Raza Bukhari ◽  
Tasawar Javed ◽  
Aemin Nasir

This study investigated the role of dynamic capability as a mediator between knowledge management practices(KMPs) and organizational performance. Smart-Pls was used to test the proposed hypotheses through structural equation modeling on gathered data of 400 SME organizations of Pakistan. The findings show that knowledge sharing behavior and absorptive capacity has a positive impact on dynamic capabilities and organizational performance. Innovative capacity has an insignificant impact on organizational performance, and knowledge-sharing behavior has an insignificant impact on organizational performance through dynamic capabilities. This study will be prospectively helpful for academics,policymakers, economists, and managers. This study enlightens the performance.


2021 ◽  
Vol 13 (15) ◽  
pp. 8123
Author(s):  
Delei Yang ◽  
Jun Zhu ◽  
Qingbin Cui ◽  
Qinghua He ◽  
Xian Zheng

Megaproject citizenship behavior (MCB) has been confirmed to a play vital role on megaproject performance. Although current research has argued that institution elements have had an impact on MCB diffusion, limited studies have empirically investigated the distinct effectiveness of various institution elements on driving MCB’s widespread diffusion in construction megaprojects. Based on institution theory, this study proposes a theoretical model comprising institutional elements (i.e., normative and mimetic isomorphism), owner’s support, relationship-based trust, and their effect or impact on MCB’s diffusion. Based on 171 industrial questionnaires collected from managers of contractors and designers in megaprojects. Partial least squares structural equation modeling (PLS-SEM) was used to validate the established model. The results indicated that both normative and mimetic isomorphism have positive effects on facilitating MCB diffusion, and owner’s support has shown partial mediation in promoting MCB diffusion through normative isomorphism, as well as full mediation in the promoting of MCB diffusion through mimetic isomorphism. Meanwhile, relationship-based trust exerts a positive moderating effect on the relationship between mimetic isomorphism and MCB. This study extends current literature on driving MCB diffusion from the perspective of institutional theory, contributing by providing four implications for megaprojects managers to “buy in” more extensive MCB.


2021 ◽  
pp. 1-20
Author(s):  
Lucas Pujol-Cols ◽  
Guillermo E. Dabos ◽  
Mariana Lazzaro-Salazar

Abstract This paper examines the role of core self-evaluations (CSEs) in the relationships among emotional demands, emotional dissonance, and depersonalization. Data were collected from a non-random sample of 423 teachers who worked in primary, secondary, and higher education institutions. Results from structural equation modeling analysis showed that CSEs displayed both direct and indirect effects on depersonalization through employees' perceptions and reactions to emotional labor. Specifically, those individuals with more positive CSEs tended to perceive the emotional aspects of their job as less demanding, thus being less likely to experience emotional dissonance and, in turn, depersonalization. This research demonstrated that CSEs play a vital role in explaining employees' reactions to emotional labor and, therefore, their effects should be properly accounted for in future studies. Implications for practice and future lines of research are discussed in this paper.


2019 ◽  
Vol 9 (3) ◽  
pp. 85
Author(s):  
Rawan Alafeshat ◽  
Farida Aboud

The current study, which purposed to examine the mediating role of Employee Engagement (EE) in the relationship of Servant Leadership (SL) with the Organizational Performance (OP), was carried out in Jordan. The researchers distributed a questionnaire to 277 participants working in the private airline sector. The study’s findings showed that SL was positively linked with Employee Satisfaction (ES) and Employee Retention (ER) as indicators for OP. Finally; the findings indicated that EE partially mediates the relationships of SL with employee satisfaction and employee retention. The current research is the first empirical study of the airline sector in Jordan. It is also the first to focus on EE as a mediator of the effect of SL and employee retention using Structural Equation Modeling (SEM) for analyzing the data collected from employees working in the airline sector.


2020 ◽  
Vol 37 (1) ◽  
pp. 30-37
Author(s):  
Edwin Alexander Henao-García ◽  
Nelson Lozada ◽  
Jose Arias-Pérez

The relationship between knowledge management (KM) and firm performance is an interesting field for both scholars and practitioners. Despite the extant literature, more studies are required in order to clarify the abovementioned relationship. The purpose of this article is to examine the impact of KM practices on financial and nonfinancial performance. KM practices are knowledge creation practices, continuous learning practices (CLP), knowledge and feedback systems (KFS), and management of employees’ individual competencies. Methodologically the study uses partial least squares structural equation modeling. The results show that KFS affect firms’ financial performance and that CLP do not influence oneither financial or nonfinancial performance.


2015 ◽  
Vol 36 (3) ◽  
pp. 271-295 ◽  
Author(s):  
Fermín Mallén ◽  
Ricardo Chiva ◽  
Joaquín Alegre ◽  
Jacob Guinot

Purpose – The purpose of this paper is to investigate the relationship between altruistic leader behaviors, organizational learning capability and organizational performance. Design/methodology/approach – The sampling frame consists of several databases or listings of business that consider people as a key element of the organization and are considered by their employees to be good firms to work for or organizational environments where human resources management has high priority (n=251). The authors use structural equation modeling to test if the relationship between altruistic leader behaviors and organizational performance is mediated by organizational learning capability. Findings – Results suggest that organizational learning capability fully mediates between altruistic leader behaviors and organizational performance. Thus, organizational learning capability plays a key role in explaining how altruistic leader behaviors affect organizational performance, essentially because it facilitates the creation of a creative, participatory and dialogue-based environment that promotes organizational learning. Research limitations/implications – The database used in the study is very heterogeneous. Future research might delimit the database by organization size or sector. Qualitative studies may also improve our understanding of the relationships studied and enable other concepts to be included. Practical implications – This study provides evidence of the positive relationship between altruistic leaders and performance. However, recruiting and fomenting altruistic leaders is not sufficient on its own to improve performance, and should be accompanied by implementing other facilitating factors of organizational learning such as dialogue or experimentation. Originality/value – In recent years some studies have linked leadership with organizational learning. However, this is one of the first studies to concentrate on altruistic leader behaviors as such, a concept that has received scant mention in the literature despite its importance in a number of leadership styles, and its relevance today as an alternative to the egotistic leader. The authors offer empirical evidence of the role of altruistic leader behavior as an antecedent of organizational learning capability and subjective measures of performance.


2011 ◽  
Vol 51 (4) ◽  
pp. 512-523 ◽  
Author(s):  
Hak-Jun Song ◽  
Choong-Ki Lee ◽  
William C. Norman ◽  
Heesup Han

By examining the perception of a responsible gambling strategy, this study developed an extended model of goal-directed behavior (EMGB) with respect to the behavioral intentions of casino visitors. The results of the EMGB, which uses structural equation modeling, indicate that desire had the strongest relationship with casino visitors’ intention to gamble, followed by positive anticipated emotion, perceived behavioral control, perceptions of a responsible gambling strategy, negative anticipated emotion, and attitude. The perception of a responsible gambling strategy was also a significant predictor of both desire and behavioral intention, as casino visitors had positive perceptions of casinos that implemented responsible gambling strategies. Casino managers should consider a responsible gambling strategy as an important long-term business activity to increase casino visitor’s intention to gamble.


2021 ◽  
Vol 7 (2) ◽  
pp. 225
Author(s):  
Bestadrian Prawiro Theng ◽  
Elyzabeth Wijaya ◽  
Juliana Juliana ◽  
Eddy Eddy ◽  
Ali Syah Putra

The purpose of this study is to analyze the relationship between Transformational Leadership, Servant Leadership, Digital Transformation on Organizational Performance and Work Innovation Capabilities. In this study using quantitative methods and data analysis techniques Structural Equation Modeling (SEM) using SmartPLS 3.0 software. This research was conducted in the population in this study were all SMEs in Tangerang City as many as 41,155 SMEs and based on the method of determining the number of samples according to Morgan, the sample units were 380 SMEs. Based on the results of data analysis transformational leadership has a significant effect on Organizational Performance, transformational leadership has no significant effect on Work Innovation Capabilities, servant leadership has a significant effect on Organizational Performance, servant leadership has no significant effect on work innovation capabilities, digital transformation has no significant effect on organizational performance, digital Transformation has no significant effect on Work Innovation Capabilities, organizational performance has no significant effect on work innovation capabilities, transformational Leadership has no significant effect on Organizational Performance through Work Innovation Capabilities, Servant Leadership has no significant effect on Organizational Performance through Work Innovation Capabilities, digital transformation has no significant effect significant to the Organizational Performance through Work Innovation Capabilities.


2021 ◽  
Vol 14 (1) ◽  
pp. 420
Author(s):  
Ayman Alshaabani ◽  
Khadija Aya Hamza ◽  
Ildikó Rudnák

The frequent world changes raised by globalization, new technology development, and the increase in migration movements have generated an immensely diversified workforce. To face these challenges, managers started to seek the best strategies to effectively run this mixed environment and implement the leading diversity management policies for human resource management sustainability, which is also considered as very constructive in boosting employees’ performance, motivation, satisfaction, as well as their work engagement. Consistently, this paper examines the impact of service companies’ diversity management systems on employees’ engagement and the moderating role of organizational trust and job insecurity in that relationship. As we opted for a quantitative study, we managed a survey based on a questionnaire dedicated to 580 employees working in Hungarian companies, specializing in Marketing, Management consulting, IT, and logistics services, to effectively assess the hypothesis concluded from the literature review. With the use of structural equation modeling (SEM) as a data analysis tool, our findings reveal that diversity management has a positive significant effect on Employees’ engagement and that organizational trust and job insecurity truly and significantly mediate that association. Along with social exchange theory, our research contributes to affirming that by implementing proper diversity management practices and by ensuring a trustworthy environment and outstanding work conditions, managers are constructively able to assist their employees, raise their involvement, and minimize the level of job insecurities.


2020 ◽  
Vol 32 (6) ◽  
pp. 1349-1372 ◽  
Author(s):  
Mauro Sciarelli ◽  
Mohamed Hani Gheith ◽  
Mario Tani

PurposeThis study aims to empirically investigate the effects of both soft and hard quality management (QM) on innovation and organizational performance. It also examines the mediating role of hard QM, administrative innovation and technical innovation on the relationship between soft QM and organizational performance in higher education (HE).Design/methodology/approachThe approach of this study is quantitative. The data used to test the hypotheses were obtained through online questionnaire sent to the academic staff of public universities in Naples (Italy). The hypothesized relationships are tested with data collected from 356 respondents by using the partial least squares structural equation modeling technique (PLS-SEM).FindingsThe results show that quality practices improve innovation and organizational performance, while innovation positively impacts organizational performance. The findings also indicate that soft QM affects organizational performance directly and indirectly through hard QM. Hard QM and innovation show a partial sequential mediating effect on soft QM-performance relationshipPractical implicationsIn order to implement quality management properly in HE, directors need to recognize the different roles that soft and hard QM can have on innovation and organizational performance. It is important that higher education institutions (HEIs) allocate resources to establish both types of QM practices to achieve the effectiveness of the whole QM system.Originality/valueDespite the existence of numerous studies on the relationship between QM, innovation and organizational performance in manufacturing and services, studies conducted in higher education are still few. This is one of the earliest studies that adopt the multidimensional approach of QM in HE which could help directors understand the interdependencies and different roles of soft and hard quality practices.


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