scholarly journals DETERMINANTS OF MANAGEMENT ACCOUNTING PRACTICES BY MANUFACTURING FIRMS

2021 ◽  
pp. 55-61
Author(s):  
Joseph Adu-Gyamfi ◽  
Prof Kong Yusheng ◽  
Abraham Lincoln Ayisi ◽  
Wilson Elorm Pekyi
Keyword(s):  
Regression Analysis ◽  
Production Technology ◽  
Firm Size ◽  
Management Accounting ◽  
Manufacturing Firms ◽  
Improve Performance ◽  
Competition Level ◽  
Major Factors ◽  
Advanced Production ◽  
The Impact

The impact of the management accounting practices on manufacturing firms in the developing countries cannot be overlook. Management accounting practices adopts and put to practice by these firms has always yielded result, but before management accounting practices are adopted by these firms there are factors that determine their adoption. This paper purposely looks into factors that determine the adoption of management accounting practices by manufacturing firms in Ghana. Various literatures has brought to light that that both internal and external environmental factor such firm size, market rivalry (competition), level of qualification of accounting staff and advanced production technology as the major factors that affect MAPs adoption and want to make analysis with Ghanaian manufacturing firms does these factors affect their choice of MAPs This study gathered Data from 200 manufacturing firms in Ghana through questionnaires and regression analysis were done using SPSS to determine the impact these factors have on the adoption of MAPs by these manufacturing firms in Ghana. The study identified determinants such as, firm size, market rivalry (competition), level of qualification of accounting staff and advanced production technology has a positive significant impact on the adoption of management accounting practices by manufacturing firms in Ghana. The study recommends that it is important for organizations to identify the best MAPs which can be include in the firms operations to improve performance and longevity of the organization KEYWORDS: Ghana, Management accounting practices, firm size, market rivalry (competition), qualification of accounting staff and advanced production technology

scholarly journals Factors Affecting Management Accounting Practices in Malaysia

2017 ◽  
Vol 12 (10) ◽  
pp. 177 ◽  
Author(s):  
Sudhashini Nair ◽  
Yee Soon Nian
Keyword(s):  
Production Technology ◽  
Management Accounting ◽  
Market Competition ◽  
Management Decision ◽  
Organization Size ◽  
Factors Affecting ◽  
Management Decision Making ◽  
Advanced Production ◽  
The Impact ◽  
Affect Management

Management accounting is the process of preparing management reports and accounts that provide accurate and timely, financial and statistical information to assist in management decision making. It is also known as the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and communicating information to help managers fulfill the organization’s objectives. Management accounting practices are used by organizational managers at various levels and at the same time, it gives managers the freedom of choice as there are no constraints, other than the cost of information collected relative to benefits of improved management decisions. Studies have found that there are factors that may affect management accounting practices. Literature has indicated that factors such as--organization size, intensity of market competition, level of qualification of accounting staff and advanced production technology--may affect management accounting practices. The objective of this research is to study the impact of these factors on management accounting practices in Malaysia. A total of 200 respondents from Klang Valley, Malaysia were involved in the survey using purposive sampling. The results of the study revealed that organization size and advanced production technology have significant relationships with management accounting practices.

scholarly journals Person - job fi t and the work commitment of IT Personnel

2016 ◽  
Vol 26 (2) ◽  
pp. 218 ◽  
Author(s):  
Therasa C. ◽  
C. Vijayabanu
Keyword(s):  
Regression Analysis ◽  
Principal Component ◽  
Attrition Rate ◽  
P Value ◽  
Work Commitment ◽  
Key Factors ◽  
Coeffi Cients ◽  
Work Autonomy ◽  
Major Factors ◽  
The Impact

Introduction: There have been given a much higher importance to employee commitment and retention since India is experiencing the highest attrition rate globally Economic Times, 2015. Hence, considering the factors of Person-job fi t to interpret the impact towards work commitment is very well essential, especially in the current scenario. Work Commitment is a vital element in any organization which has outstanding impact on productivity and functioning and hence it is very much vital to have a committed workforce which is necessary in this competitive environment and tight labour market. In the same way, there is considerable amount of evidence that if P-J fi t is high then it will have a direct impact on organization commitment also. Person-job fi t is the compatibility between person’s competency and abilities and the requirements of the job Zheng et al.2. If there exists a mismatch between person-job fi t then the consequences might result in poor work commitment, low job satisfaction and extremely lower involvement in the job. Objective: This study analyzed the key factors that contribute to Person- job compatibility among IT workers and also analyzed the relationship and impact of Person- job compatibility towards work commitment. Methods: Exploratory Factor Analysis (EFA) was used to fi lter the key factors initially, followed by a linear regression technique to determine the impact of Person- job compatibility factors in work commitment on a sample of 300 employees. EFA used Principal Component analysis for extraction and Promax for rotation. Finally regression analysis was carried out to predict the work commitment through statistically significant person-job compatibility variables. Results: The impact of person-job compatibility on work commitment was studied through regression analysis and it imply that for every unit increase in HR Policy, a 0.52 (unstandardised coeffi cients) increase in work commitment is predicted and it has been turned out as a most impacting variable to predict work commitment. The coeffi cients for Relationship (B =.330, sig =.000), HR Policies (B =.519, sig =.000), Pay and Benefi ts (B =.386, sig =.000) and Employee Growth (B =.290, sig =.001) were statistically significant, since its p-value is .000 which is smaller than .05. The coeffi cients for Work Autonomy (B =.154, sig = .081) was not statistically signifi cant, since its p-value is 0.081 which is greater than.05. Conclusion: The major factors responsible for creating work commitment among IT employees are Relationship, HR Policies and strategies, Pay and benefi ts, Work autonomy and Employee growth. The most contributing regressors which accounts for creating work commitment are HR policies, Pay and benefi ts, Employee growth and work autonomy.

Foreign Direct Investment and Local firm’s Performance

2021 ◽  
pp. 57-73
Author(s):  
M. D Wanjere ◽  
M. Ogutu ◽  
M. Kinoti ◽  
X.N. Iraki
Keyword(s):  
Foreign Direct Investment ◽  
Firm Performance ◽  
Production Technology ◽  
Direct Investment ◽  
Pearson Correlation ◽  
Capital Flow ◽  
Manufacturing Firms ◽  
Primary Data ◽  
Advanced Production ◽  
Technology Marketing

This paper investigates the effect of FDI on performance of manufacturing firms in Kenya. Little is documented about the link between FDI variables of capital flow, advanced production technology, marketing expertise and management know-how and performance of firms. The study’s sought to establish the effect of each individual FDI variables on firm’s performance. It also sought to established the overall effect of the performance manufacturing firms in Kenya. The population of study comprised 100 companies registered with Kenya Association Manufacturing as at the time of data collection in 2019 and that had over 10 percent foreign ownership. The respondents were the CEOs of organization. The study used a structured questionnaire to collect primary data. Descriptive and inferential statistics were both used to analyze the data. Data was pretested for normality, linearity, multicollinearity, autocorrelation and homoscedasticity and the data found to meet most of these preconditions. The Pearson correlation analysis was employed to discern not only the strength but also the direction of the interrelationships involving the variables. The researcher tested the effect of the components of FDI on performance of manufacturing firms. The study developed one hypothesis and four sub hypothesis. The results revealed that there was a statistically significant relationship between FDI and firm performance. This imply that to achieve better firm performance, the government need to come up with policies geared to attracting more FDI into the key sectors of the economy. Keywords: Foreign Direct Investment, Firm Performance, Capital Flow, Advanced Production Technology, Marketing Expertise, Management Knowhow.

Zur Rationalität einer beschäftigungsorientierten Mittelstandsförderung

1999 ◽  
Vol 48 (3) ◽  
Author(s):  
Eckehard Schulz
Keyword(s):  
Production Technology ◽  
Firm Size ◽  
Aggregate Demand ◽  
Theoretical Framework ◽  
Market Forces ◽  
Large Firms ◽  
Intensive Production ◽  
The Impact

AbstractThis study yields the impact of firm size as a determinant of employment. Using the theoretical framework of labor elasticities, it is argued that Small and Medium sized Enterprises (SME’s) are superior in creating jobs if an increase in their share - by reducing the share of large firms - stimulates the aggregate demand for labor. This could be due to a (static) more labor intensive production technology and/or a (dynamic) higher efficiency. The so determined Mittelstands-hypothese is theoretically and empirically examined. Further - from an ordoliberal perspective - the question is raised whether other indicators are more qualified to boost employment and to refresh market forces in the longrun.

scholarly journals BIOLOGICAL ASSET: WHAT IS THE IMPACT ON AGRICULTURAL COMPANIES?

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Maulida Dwi Kartikasari ◽  
Dien Noviany Rahmatika ◽  
Sumarno Sumarno
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
The Impact

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.

scholarly journals Impact of external and internal factors on management accounting practices: a study of Pakistan

2018 ◽  
Vol 3 (2) ◽  
pp. 211-223 ◽  
Author(s):  
Sidra Shahzadi ◽  
Rizwan Khan ◽  
Maryam Toor ◽  
Ayaz ul Haq
Keyword(s):  
Organizational Structure ◽  
Management Practices ◽  
Management Accounting ◽  
Integrated Management ◽  
Just In Time ◽  
Accounting System ◽  
Internal Factors ◽  
Content Type ◽  
Advanced Production ◽  
The Impact

Purpose The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices. Design/methodology/approach Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors. Findings This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries. Practical implications This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan. Originality/value The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.

scholarly journals Pengaruh Sales Growth, Firm Size, Debt Policy, Return On Asset terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 345-355
Author(s):  
Lusiana Veronika Sinaga ◽  
Antonia Masriani Nababan ◽  
Annisa Nauli Sinaga ◽  
Thomas Firdaus Hutahean ◽  
Siti Tiffany Guci
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sales Growth ◽  
Analysis Technique ◽  
The Impact ◽  
Debt Policy

The company was builded to maximixing the wealth of their owner or their stokeholders. The company’s goal can be achieved by maximizing the firm value.The purpose of this research is to find out the impact of  some variables such as Growth of Sales, Firm Size, Debt Policy, and ROA, to Firm Value on companies to Property and Real Estate  period 2013-2016.Purposive sampling method was used in sampling and 26 companies were used as sample.Method of  observation and using Linear Regression Analysis as the Analysis technique and 26 companies were used as sample.The result showed that Growth of Sales has significant and not impact on Firm Value, Firm Size has a positive and significant impact on Firm Value, Debt Policy not impact and not significanton firm value. And ROA has a positive and significant impact to Firm Value.The firm value is very important because the higher is the firm value, the higher is the wealth of the company’s owner. To the investors that they may point out the Return on Asset and before make an investment. Keywords : Sales Growth, Firm Size, Debt Policy, Return on Asset

Internationalization and performance: evidence from Chinese firms

2018 ◽  
Vol 12 (1) ◽  
pp. 19-34 ◽  
Author(s):  
Chao Zhou
Keyword(s):  
Firm Size ◽  
Small Firms ◽  
Manufacturing Firms ◽  
Research Database ◽  
Large Firms ◽  
Chinese Firms ◽  
Content Type ◽  
The Impact ◽  
Overseas Subsidiaries ◽  
A Share

Purpose This paper aims to test the internationalization–performance relationship based on data of Chinese firms and the impact of firm size on the internationalization–performance relationship. Design/methodology/approach This paper uses overseas subsidiaries as a percentage of total subsidiaries to measure the degree of internationalization. As the overseas subsidiaries and total subsidiaries data of Chinese A-share listed firms are not available in any existing databases, the author hand-collected information on subsidiaries of Chinese A-share listed manufacturing firms from their annual financial reports during 2001-2014. The basic accounting and market information is collected from the China Stock Market and Accounting Research Database. This paper finally gets 535 manufacturing firms. Findings The empirical results suggest that the internationalization–performance relationship is W-shaped in overall samples, but varies with firm size. Specifically, the internationalization–performance relationship is W-shaped in small firms and U-shaped in large firms. Research limitations/implications Future studies based on unlisted Chinese firms or other measurement of internationalization may provide further understanding of the internationalization–performance relationship. Practical implications Policymakers should help small firms prepare a long-term internationalization strategy, giving more support for small firms in the first and third phases of internationalization and helping them to reach the second and fourth phases. Policymakers should also pay more attention to limit the aggressive internationalization behavior of large firms. Originality/value This study provides new evidence for the internationalization–performance relationship by using the unique longitude sample from China and the unique measurement of internationalization. We also highlight the importance of firm characteristics in the examination of internationalization–performance relationship, which provides a potential explanation for previous mixed evidence.

scholarly journals PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2017 ◽  
Vol 19 (3) ◽  
pp. 380 ◽  
Author(s):  
Irvan Tiaras ◽  
Henryanto Wijaya
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Sampling Technique ◽  
Manufacturing Industries ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
The Impact

Tujuan dari penelitian ini adalah menganalisa pengaruh likuiditas, leverage¸ manajemen laba, proporsi komisaris independen, dan ukuran perusahaan terhadap tingkat agresivitas pajak perusahaan. Penelitian ini menggunakan industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2011 sebagai populasi. Dengan menggunakan teknik purposive sampling, 148 data terpilih sebagai sampel. Hasil analisis regresi berganda menunjukan bahwa manjamen laba dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap tingkat agresivitas pajak perusahaan. Sementara untuk likuiditas, leverage, dan proporsi komisaris independen tidak menunjukan pengaruh yang signifikan terhadap tingkat agresivitas pajak perusahaan.The purpose of this research is to analyze the effect of liquidity, leverage, earnings management, proportion of independent commissioner, and firm size on the level of company tax aggressiveness. This research uses manufacturing industries listed on Bursa Efek Indonesia in 2010-2011 as the population. Using purposive sampling technique, 148 data are selected as samples. The result of multiple regression analysis shows that the impact of earnings management and firm size on the level of company tax aggressiveness is significant. Therefore liquidity, leverage, and proportion of independent commissioner show no significant effect on the level of corporate tax aggressiveness.

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