Accounting engineering as an innovative mechanism of accounting policy in ensuring the sustainable performance of the enterprise

2021 ◽  
Vol 2021 (12) ◽  
pp. 21-33
Author(s):  
Inna GERASIMOVICH ◽  
Keyword(s):  
Sustainable Performance ◽  
Accounting Policy

Structural Mediation Model of Information System and Sustainable Performance of UAE Manufacturing Sector

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Mohamed Ahmed Darwish Abdulla Larii ◽  
◽  
Fatma Ahmed Lari ◽  
Mohamed Ahmed Darwish Abdulla Lari ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Manufacturing Sector ◽  
Organisational Culture ◽  
The Body ◽  
Mediating Effect ◽  
Operational Performance ◽  
Manufacturing Companies ◽  
Mediation Model ◽  
Sustainable Performance ◽  
The Relationship

This study intends to find out the mediating effect of organisational culture on the relationship between information system and sustainable performance of manufacturing sector in UAE. This study used AMOS-SEM software to develop mediation model that linking the mediating relationships between Information System, Organisational Culture and Sustainable operation Performance. Data was collected through questionnaire survey among the operation staff of Abu Dhabi manufacturing companies. A total 250 questionnaires were distributed however 205 were returned and only 200 are valid which indicates a response rate of 80%. The analysis found that TPS has positive but not significant effect to SP; OIS has positive but not significant effect to SP; FMW has a positive and significant effect on SP; SDS has a negative and not significant effect to SP and SP has positive but not significant effect OC. For the path relationship between the four exogenous variables (TPS, OIS, SDS, and FMW) and the mediator variable (OC), the results are TPS has positive and significant effect to OC; OIS has positive but not significant effect to OC; FMW has positive and significant effect to OC and SDS has positive and not significant effect to OC. Collectively, the five exogenous constructs (TPS, OIS, SDS, FMW and OC) explained 89% variation in operational performance and 86% of the variation in organisational culture. However, for a mediator, it was found that OC has no significant mediating effect on the relationship between TPS and SP; OC has no significant mediating effect on the relationship between OIS and SP; OC has no significant mediating effect on the relationship between SDS and SP and OC has no significant mediating effect on the relationship between FMW and SP. it can be concluded that there is a positive relationship between information system dimensions and operational performance. However organizational culture has no contributing any mediating effect to the relationship. These findings have contributed to the body of knowledge and could be shared among the UAE manufacturing practitioners.

scholarly journals Decision and Coordination in a Dual-Channel Three-Layered Green Supply Chain

Symmetry ◽  
2018 ◽  
Vol 10 (11) ◽  
pp. 549 ◽  
Author(s):  
Zilong Song ◽  
Shiwei He ◽  
Baifeng An
Keyword(s):  
Sustainable Development ◽  
Supply Chain ◽  
Environmental Performance ◽  
Fresh Produce ◽  
Green Supply Chain ◽  
Market Demand ◽  
Equilibrium Solutions ◽  
Sustainable Performance ◽  
Dual Channel ◽  
Social And Environmental Performance

This paper investigated, for the first time, the game and coordination of a dual-channel, three-layered, green fresh produce supply chain, with regard to its economic, social, and environmental performance. Considering that the market demand is dual-channel priced and sensitive to the degree of greenness and the freshness-level, four game models, under different scenarios have been established. These included a centralized scenario, a decentralized scenario, and two contractual scenarios. The equilibrium solutions under the four scenarios were characterized. From the perspective of a sustainable development, the economic, social, and environmental performance of the supply chain was analyzed. To enhance the supply chain performance, two contract mechanisms were designed and the conditions for a multi-win outcome were obtained. Accordingly, many propositions and management implications were provided. The results showed that, (1) compared to the centralized supply chain case, the performance of the decentralized supply chain case is inferior; (2) in addition to increasing the concentration of the supply chain decisions, the two contracts proposed can effectively coordinate the green supply chain and improve its sustainable performance; and (3) the performance of the supply chain is positively driven by the consumers’ sensitivity to greenness degree and the freshness level of fresh produce. This paper fills a research gap and helps the participants of the channel recognize the operational decision principle of a complex green supply chain, in order to achieve a higher and a long-term sustainable-development performance.

scholarly journals Corporate Social Responsibility, Green Human Resources Management, and Sustainable Performance: Is Organizational Citizenship Behavior towards Environment the Missing Link?

2021 ◽  
Vol 13 (3) ◽  
pp. 1044
Author(s):  
Saqib Yaqoob Malik ◽  
Yasir Hayat Mughal ◽  
Tamoor Azam ◽  
Yukun Cao ◽  
Zhifang WAN ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Human Resources Management ◽  
Citizenship Behavior ◽  
Resources Management ◽  
Sustainable Performance ◽  
Corporate Social

The manufacturing sector is one of the major sources contributing towards economies as well as environmental pollution. Contributing to the theory of ability motivation opportunity theory, the aim of the current study was to investigate the mediating role of organizational citizenship behavior towards the environment on the relationship between green human resources management (green recruitment and selection, green training, green rewards, and green performance evaluation), corporate social responsibility, and sustainable performance (economic, social, and environmental performance). The quantitative survey research design was used in the current study and structured questionnaires were distributed for the collection of data. The cross-sectional data were collected from 150 firms. Sample of the study was consisted of HRM managers, directors. Total 200 questionnaires were distributed but 150 completed responses were received and analyzed. A structured questionnaire was used. For data analysis, smart partial least square structural equation modeling (PLS-SEM) was used. The measurement model and the structural model were developed and tested in the study. The measurement model aim was to investigate and establish reliabilities and validities of the instrument while to test hypotheses structural model was formulated/developed. Results revealed that the instrument was found reliable and valid; the instrument has met all standard criteria for average variance extracted, composite/construct reliability factor loadings, and alpha values. While structural models illustrated that all hypotheses are accepted. It is concluded from the results that organizational citizenship behavior towards the environment significantly mediated the relationship between corporate social responsibility and green human resource management practices. This implies that organizational citizenship behavior towards environment significantly effects sustainable performance. The originality of the current study lies in highlighting corporate social responsibility, green human resources management practices to enhance sustainable performance through organizational citizenship behavior towards environment.

A Study of Multilayered Profitability Analysis by Using DuPont Model: Evidence from Indian Pharmaceutical Industry

2021 ◽  
pp. 097215092199305
Author(s):  
Pinku Paul
Keyword(s):  
Panel Data ◽  
Pharmaceutical Industry ◽  
Profit Margin ◽  
Pharmaceutical Firms ◽  
Sustainable Performance ◽  
Profitability Analysis ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

Profitability is used as a prime indicator to measure the sustainable performance of an organization. The current study made an attempt to apply the DuPont model to investigate the multilevel profitability determinants for the pharmaceutical industry of India. The study also estimates an empirical model to predict the association of profitability with factors such as profit margin, asset utilization, leverage, interest load and tax load of firms in the pharmaceutical industry of India. For this purpose, a dataset for 170 companies from 2010–2011 to 2018–2019 was analysed initially by using panel data regression followed by stepwise panel data regression. The study successfully applied and tested the DuPont model with respect to the firms of the pharmaceutical industry in India. It was found that the factors such as profit margin, asset utilization and leverage had a significant positive effect on the firms’ profitability and the factor interest load had a significant negative effect on the firms’ profitability. The tax load does not have an impact on the profitability of the pharmaceutical firms in India. These findings are expected to provide a guide for understanding the profitability of the firms in a better way.

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