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

scholarly journals Motivational Beliefs Specific to Business Studies Subfields: Interrelations, Antecedents, and Change in the Introductory Study Phase

2019 ◽  
Vol 8 (2) ◽  
pp. 109
Author(s):  
Julia Gorges
Keyword(s):  
Higher Education ◽  
Structural Equation ◽  
Equation Modeling ◽  
Study Phase ◽  
Motivational Beliefs ◽  
Study Program ◽  
Confirmatory Factor Analyses ◽  
First Semester ◽  
Business Studies ◽  
Learning Content

In higher education, self-concepts of ability (SCA) and intrinsic task values (ITV) are key determinants of students’ choice of study program and dropout. Both constructs are multidimensional (i.e., specific to curricular learning content) and hierarchically structured (i.e., aggregate into one or more higher-order factors), which is often neglected in higher education research. Therefore, the present study investigated German business studies students’ (N = 375; age: M (SD) = 21.8 (5.51); 59% female) SCAs and ITVs at the level of subfields. Longitudinal data collected at the transition into higher education (t1) and toward the end of the first semester (t2) gave insight into (changes in) interrelations and antecedents of subfield-specific SCAs and ITVs during the introductory study phase, when students likely had to review their hitherto anticipated motivational beliefs. Results from confirmatory factor analyses and structural equation modeling revealed that interrelations of SCAs and ITVs decrease over time. SCAs correlate increasingly strongly within a mathematical and a verbal domain compared to cross-domain correlations. Accordingly, mathematics, but not German SCA, from high school predicts all subfield-specific SCAs at t1, but only mathematical subfield SCAs at t2. The pattern of results for ITVs is less systematic:  Mathematics ITV consistently predicted both mathematical subfield ITVs, whereas German ITV predicted law ITV only at t1. Curricular and practical implications of the subfield-specific formation of motivational beliefs at the transition into higher education are discussed.

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 Internal Corporate Responsibility as a Legitimacy Strategy for Branding and Employee Retention: A Perspective of Higher Education Institutions

2021 ◽  
Vol 7 (1) ◽  
pp. 52
Author(s):  
Amir Ikram ◽  
Muhammad Fiaz ◽  
Asif Mahmood ◽  
Ayyaz Ahmad ◽  
Rafiya Ashfaq
Keyword(s):  
Higher Education ◽  
Structural Equation ◽  
Employee Retention ◽  
Higher Education Institutions ◽  
Equation Modeling ◽  
Organizational System ◽  
Internal Branding ◽  
Private And Public ◽  
Corporate Social ◽  
The City

Branding activities provide space to create internal culture, processes and a kind of organizational system which allows employees to use their abilities to their maximum. Internal corporate social responsibility (CSR) activities of an organization increase employee commitment, which ultimately enhances employee retention. There is a need to explore internal branding in relation to internal CSR for the sake of managing employee retention. Therefore, the study empirically examines the underlying associations among internal branding, employee retention and internal CSR. The data are collected from higher education institutions operating in the city of Lahore, Pakistan. The sample size was 377 faculties belonging to both private and public sector higher education institutions. The analysis is based on variance-based structural equation modeling (PLS-SEM). The findings reveal that the internal branding practices have a significant impact on employee’s intention to stay within the organization, and intrasample analysis suggests few comprehensible variations with respect to private and public academic institutions. The research article also provides insights to faculty, academic entrepreneurs and marketers, especially those belonging to developing countries and facing issues of branding and employee retention.

scholarly journals The Role of Co-Creating Value and Its Outcomes in Higher Education Marketing

2021 ◽  
Vol 13 (12) ◽  
pp. 6724
Author(s):  
Lien Thi Kim Nguyen ◽  
Tom Meng-Yen Lin ◽  
Hoang Phuong Lam
Keyword(s):  
Higher Education ◽  
Student Satisfaction ◽  
Structural Equation ◽  
Equation Modeling ◽  
University Image ◽  
Education Marketing ◽  
University Experience ◽  
The University ◽  
Positive Word Of Mouth

This study examines the role of student co-creation behavior in contributing to student satisfaction, perceived university image, and student positive word of mouth (WOM). Using a sample of 513 students from a Taiwanese university and conducting partial least squares structural equation modeling, the findings indicate that co-creating value is critical to student satisfaction, university image, and positive WOM. The results also show the effect of student satisfaction and university image on student positive WOM. This study confirms the pivotal role of student participation in co-creating value in enhancing satisfaction with the university experience, creating and sustaining a positive image, and building the credibility of the university. This research is particularly important to higher education institutions because it has practical implications for decision-makers, brand managers, and HE marketers who wish to improve understanding of the relationship between the university and students in the process of co-creating value and its outcomes.

A strategy tripod perspective on merger effectiveness in the higher education industry: the mediating role of future foresight

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zahraa Sameer Sajwani ◽  
Joe Hazzam ◽  
Abdelmounaim Lahrech ◽  
Muna Alnuaimi
Keyword(s):  
Higher Education ◽  
Structural Equation ◽  
Government Support ◽  
Equation Modeling ◽  
Survey Method ◽  
Content Type ◽  
Mediating Role ◽  
Education Industry ◽  
Higher Education Industry

PurposeThe purpose of the study is to investigate the role of the strategy tripod premises, mediated by future foresight and its effect on merger effectiveness in the higher education industry.Design/methodology/approachA quantitative survey method was implemented, with the data provided by senior managers of 14 universities that went through a merger from the years 2013–2016. The proposed model was tested using partial least squares (PLS) of structural equation modeling (SEM).FindingsThe results indicate that government support, competitive intensity and knowledge creation capability relate positivity to merger effectiveness, and these relationships are mediated by future foresight competence.Originality/valueThe study provides a better understanding of merger effectiveness in the higher education industry by identifying the role of future foresight competence in the application of strategy tripod and its contribution on merger effectiveness. Results indicate that future foresight competence contributes to the merger effectiveness and enables the effective implementation of the strategy tripod dimensions in higher education mergers.

Predicting sustainable consumption of package-free bath products among students in higher education institutions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alvin Patrick M. Valentin
Keyword(s):  
Higher Education ◽  
Structural Equation ◽  
Environmental Behavior ◽  
Higher Education Institutions ◽  
The Philippines ◽  
Integrative Model ◽  
Purchase Behavior ◽  
Equation Modeling ◽  
Content Type ◽  
Intention To Purchase

Purpose This study aims to examine the applicability of an extended version of the theory of planned behavior (TPB) in predicting pro-environmental behavior, specifically the purchase behavior (PB) of package-free bath products, among students in higher education institutions (HEIs). Design/methodology/approach Using a non-experimental survey research design, this study empirically tested an extended TPB model through structural equation modeling. The dataset was obtained through a survey of undergraduate students in three HEIs in the Philippines. Findings Environmental knowledge (EK) predicted attitudes toward purchasing package-free bath products. Attitudes, subjective norms and pro-environmental self-identity (PSI) predicted intention to purchase package-free bath products. Furthermore, the intention to purchase package-free bath products and perceived behavioral control predicted PB of the said item. Research limitations/implications The results imply that the addition of EK and PSI to the TPB is applicable in predicting pro-environmental behavior, specifically the purchase of package-free bath products. Practical implications The results showed how HEIs can encourage their students to purchase package-free bath products. Social implications The results highlight how social and economic factors play a role in promoting or inhibiting pro-environmental behavior among HEI students. Originality/value The findings support the inclusion of EK and PSI to the TPB for an integrative model that aims to improve the prediction of the purchase of package-free bath products.

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