scholarly journals The Role of Top Management Commitment to Enhancing the Competitive Advantage Through ERP Integration and Purchasing Strategy

2020 ◽  
Vol 16 (1) ◽  
pp. 53-68
Author(s):  
Zeplin Jiwa Husada Tarigan ◽  
Hotlan Siagian ◽  
Ferry Jie

The role of the top management commitment is in enhancing the competitive advantage through ERP integration and the purchasing strategy. Data were collected using questionnaires from 49 manufacturing companies domiciled in the region of East Java, Indonesia. PLS technique was used to analyze the data. The result of the study indicated that top management commitment influences ERP integration and the purchasing strategy, top management commitment influences the competitive advantage, ERP integration affects the purchasing strategy, and ERP integration and purchasing strategy influences the competitive advantage. One of the most exciting findings revealed that ERP integration and purchasing strategy mediated the influence of top management commitment on the competitive advantage. Top management influences, directly and indirectly, the competitive advantage. This result provides the managerial implication that the management needs to establish an ERP integration and define a proper purchasing strategy in enhancing the competitive advantage of the manufacturing company.

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Toto Kurniawan ◽  
Ririn Breliastiti

<p>Disclosure of information about environmental performance (environmental performance information) to external parties is an important step to show that the company is a good corporate citizenship. Top management realized that the commitment on environmental sustainability can provide a competitive advantage to companies through reduced costs, increased market share, image enhancement and technological leadership. In addition, the role of the management accountant had already increasingly taken into account. The seriousness of top management and company management accountants will be reflected in the establishment of an information system in which to accommodate information about the environment. In practice, most companies do not have adequate systems for measuring and managing environmental costs, or coordinate the collection of environmental data for managerial decisions. This study aims to determine the effect of directly or indirectly from the top management commitment and the role of the management accountant which is mediated by the information system environment on environmental performance. The population in this study are private companies that are domiciled or headquartered in Jakarta. The method of selecting samples using a convenience sampling and purposive sampling. Respondents who have been targeted in this research is the employee who has occupied the minimum level supervisor. The data used are primary data collected through questionnaires. Data analysis was performed using analysis of PLS (Partial Least Squares). The results showed that the top management commitment, both directly and indirectly affect the environmental performance. The role of the management accountant directly affect environmental performance. Environmental information system influence on environmental performance.</p><p><br />Keywords: top management commitment, the role of management accountants, environmental information systems, environmental performance, management accounting</p>


2003 ◽  
Vol 67 (2) ◽  
pp. 106-122 ◽  
Author(s):  
Subhabrata Bobby Banerjee ◽  
Easwar S. Iyer ◽  
Rajiv K. Kashyap

How does a business firm manage its relationship with the natural environment? What are the factors that influence the choice of such strategies? Does industry type matter? The authors introduce and operationalize the concept of corporate environmentalism in an effort to answer these questions. Using stakeholder theory, the authors identify four important antecedents to corporate environmentalism, namely, public concern, regulatory forces, competitive advantage, and top management commitment. The authors then use a political–economic framework to develop testable hypotheses. To test the hypotheses, the authors perform multigroup path analysis on data gathered from more than 240 firms. They find that corporate environmentalism is related to all hypothesized antecedents and that industry type moderates several of those relationships. In the high environmental impact sector, public concern has the greatest impact on corporate environmentalism, followed by regulatory forces. In the moderate environmental impact sector, competitive advantage has the greatest impact on corporate environmentalism, followed by regulatory forces. There are strong direct and mediating influences from top management commitment, which is the antecedent with the greatest impact on both industry groups. The influences of regulatory forces, public concern, and competitive advantage are all significantly mediated by top management commitment and moderated by industry type. The empirical findings and the ensuing discussion will be of interest to managers and public policy officials.


2020 ◽  
Vol 13 (1) ◽  
pp. 93
Author(s):  
Marija Stanojeska ◽  
Robert Minovski ◽  
Bojan Jovanoski

Purpose: The role of the top management in Quality Management System (QMS) is undeniable and emphasized by many researchers. On the other hand, the employees’ involvement is recognized as one of the main prerequisites for improvement of QMS. Although investigated to a certain extent, the influence of the top management and the employees’ involvement on the successful transition from ISO 9001 QMS to TQM is still a vague area. The main objective of the presented research is to investigate the influence of top management commitment on the state of QMS, through optimal management of employees’ motivation.Design/methodology/approach: In order to identify the influential factors, a comprehensive literature survey was conducted, followed by survey of the companies in the food industry in the Republic of Macedonia. The selected influential factors on QMS and employee motivation are used as initial set of variables for creation of the dynamic model.Findings: As a result, the findings demonstrate how the top management can influence on the state of QMS and implementation of TQM practices in a shorter period of time. In that sense, numerous experiments with SD model have been carried out and most appropriate ratio of coefficient of commitment of top management has been determined.Originality/value: The model represents a kind of a platform for further analysis in direction of improvement the QMS towards the TQM under the influence of employees’ motivation.


2009 ◽  
Vol 08 (04) ◽  
pp. 275-286 ◽  
Author(s):  
Fahmi Ibrahim ◽  
David Edgar ◽  
Vivien Reid

Researchers and practitioners have emphasised the need for advances in knowledge management (KM) research to better understand how organisations add value from their KM practices. Thus, a comprehensive framework, rooted in two main theoretical streams of KM practices, objectivist and practice-based perspective, is proposed. We believe this explains how KM practices add value, and will assist organisations to obtain a more accurate picture of their KM practices, the factors that influence KM implementation, and how KM can be measured. The framework also serves as a means to identify how well KM practices meet organisational strategies. This paper begins with a review of different KM perspectives and then reports the findings of qualitative in-depth interviews with UK car manufacturers. The results indicate that most organisations adopt different types of KM practices, with the findings revealing that top management commitment, strategy, IT, people involvement and organisational culture were the factors that most influenced KM implementation. In conclusion, the paper advocates an integrated view of KM perspectives and mechanisms for KM practice in UK car manufacturing.


2015 ◽  
Vol 30 (1) ◽  
pp. 32-44 ◽  
Author(s):  
Nektarios Tzempelikos

Purpose – The purpose of the study is to examine the role of top management in effective key account management (KAM) relationships, making a distinction between top management commitment and top management involvement. Design/methodology/approach – The study uses data from 304 suppliers from different sectors to test the research model and hypotheses developed. Data were collected by means of personal interviews. The survey instrument was a structured questionnaire. Findings – Results show that top management commitment positively affects top management involvement. In addition, top management involvement totally mediates the relationship between top management commitment and relationship quality. Finally, relationship quality positively relates to financial performance. Research limitations/implications – The study focuses on the role of top management in KAM. Future research that considers the top management’s role simultaneously with other internal or external factors would provide a more comprehensive understanding of the antecedents of effective KAM. Future studies can also examine the potential detrimental impact of top management involvement in KAM. Practical implications – Top managers should get actively involved in KAM. The study provides managers with guidance concerning how top management can have the greatest effect on KAM effectiveness. Originality/value – The study adds to our understanding of the role of top management in KAM. The study provides an integrative empirical examination of the influence of top management in KAM and offer insights on which ways top management determines KAM success.


2021 ◽  
Vol 1 (2) ◽  
pp. 311-322
Author(s):  
Muammar Khaddafi ◽  
Mohd Heikal ◽  
Falahuddin F

This study aims to examine and analyze the influence of the Internal Audit Position on the Success of Risk Based Internal Audit, the influence of Top Management Commitment on the Success of Risk Based Internal Audit, the effect of Training on the Success of Risk Based Internal Audit, the Effect of Policy Framework on the Success of Risk Based Internal Audit, the Influence of the Communication Process. on the success of Risk Based Internal Audit, the Role of Risk Management Implementation in moderating the relationship between the Influence of Internal Audit Position, Top Management Commitment, Training, Policy Framework, and Communication on the Success of Risk Based Internal Audit.This research makes all inspectors who have a Functional Auditor Position Certificate at the district / city inspectorates in Aceh province as a population and sample. The results of this study indicate that the variables of internal audit position, top management commitment and application of risk management have no effect on the success of risk based internal audit. Meanwhile, training and policy framework variables have a positive and significant effect on the success of risk based internal audit. Communication variables were found to have no effect on the success of risk based internal audit.The moderating role of the risk management application variable is able to moderate the top management commitment, training and policy framework variables on the success of risk based internal audit. Meanwhile, the application of risk management does not moderate the influence variables of the internal audit position and communication variables on the success of risk based internal audit


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