scholarly journals Adoption, Importance and Barriers to the Implementation of Contemporary Management Accounting Practices: Evidence from Egypt

2017 ◽  
Vol 7 (1) ◽  
pp. 192 ◽  
Author(s):  
Amani Hussein
Keyword(s):  
Performance Evaluation ◽  
Decision Support ◽  
Product Life Cycle ◽  
Management Accounting ◽  
Cash Flows ◽  
Business Environment ◽  
Advanced Technology ◽  
And Performance ◽  
Contemporary Management ◽  
Traditional Performance

Nowadays, complexity in the business environment, and advanced technology intensified the challenges for more management accounting information to meet global competition. Therefore, contemporary management accounting practices have emerged which focused on financial and non-financial information to support managers’ decision making. The research aimed at examining the adoption, importance and barriers to the implementation of CMAPs. To achieve the research aim a list of forty MAPs, 171 questionnaires and factor analysis were used. In terms of MAPs adoption the results indicated 9 factors :fundamental TMAPs; control; WCM; performance evaluation non-financial; budgeting for planning cash flows ;contemporary decision support; traditional decision support; planning and capital budget practice. In terms of importance there are 10 factors; benchmarking practices; costing and decision support; fundamental TMAPs; traditional performance evaluation; control; contemporary performance evaluation; budget for planning day to day; WCM –MRP practice, product life cycle practice and performance evaluation – customer satisfaction. The main conclusion was the relative adoption of TMAPs are higher than CMAPs however, the Egyptian companies are realizing the importance of large number of CMAPs. Moreover, the research examined barriers that could limit the implementation of CMAPs and revealed that the highest barriers were; it takes longer time to change the societal values and practices, high degree of uncertainty avoidance and high cost to implement these advanced practices respectively.

Mini-ME Matchmaker and Reasoner for the Semantic Web of Things

2018 ◽  
pp. 262-294 ◽  
Author(s):  
Floriano Scioscia ◽  
Michele Ruta ◽  
Giuseppe Loseto ◽  
Filippo Gramegna ◽  
Saverio Ieva ◽  
...  
Keyword(s):  
Performance Evaluation ◽  
Decision Support ◽  
Semantic Web ◽  
Knowledge Bases ◽  
Semantic Web Technologies ◽  
Experimental Performance ◽  
Web Of Things ◽  
Web Technologies ◽  
Constrained Environments ◽  
And Performance

The Semantic Web of Things (SWoT) aims to support smart semantics-enabled applications and services in pervasive contexts. Due to architectural and performance issues, most Semantic Web reasoners are often impractical to be ported: they are resource consuming and are basically designed for standard inference tasks on large ontologies. On the contrary, SWoT use cases generally require quick decision support through semantic matchmaking in resource-constrained environments. This paper describes Mini-ME (the Mini Matchmaking Engine), a mobile inference engine designed from the ground up for the SWoT. It supports Semantic Web technologies and implements both standard (subsumption, satisfiability, classification) and non-standard (abduction, contraction, covering, bonus, difference) inference services for moderately expressive knowledge bases. In addition to an architectural and functional description, usage scenarios and experimental performance evaluation are presented on PC (against other popular Semantic Web reasoners), smartphone and embedded single-board computer testbeds.

Societal institutions and control system characteristics: empirical evidence from the UAE

2015 ◽  
Vol 6 (2) ◽  
pp. 268-291 ◽  
Author(s):  
Mayada Abd El-Aziz Youssef ◽  
Essam Moustafa
Keyword(s):  
Performance Evaluation ◽  
Empirical Evidence ◽  
Business Environment ◽  
Management Control ◽  
Survey Method ◽  
Content Type ◽  
The Government ◽  
Business Entities ◽  
And Performance ◽  
And Control

Purpose – This paper aims to explore the existence of two sets of factors societal institutions and management control systems’ (MCS) characteristics in the UAE business entities. Subsequently, this paper empirically examines the bilateral and the multivariate associations between the two sets. The societal institutions include six factors categorised in three main groups: cultural conventions, state structures and policies and skill development and control. The MCS characteristics consist of four factors which are: reliance on formal rules, control over the behaviour of employees, involvement of subordinates in target setting and performance evaluation and scope of information used in performance evaluation. Design/methodology/approach – Whitley’s model (1999) is adopted in the UAE business environment and the analyses are performed at the organisational level. Qualified accounting officials and managers are surveyed. The Kruskal-Wallis test, Spearman’s partial correlation and multiple regression are used for data analyses. Findings – Findings reveal the characteristics of the UAE societal institutions and the MCS in UAE organisations. They also reveal significant associations among four of the societal institution factors and most of the MCS characteristics. The results highlight the role played by the government structures and policies group in influencing the MCS characteristics in the UAE organisations. However, these results do not entirely agree with Whitley’s model. Research limitations/implications – The results of this study are restricted by the typical constraints associated with the survey method. The obtained results have implications for researchers and managers in facilitating the understanding of the relations among the various societal institutions and the MCS characteristics. Originality/value – This research, to the best of the authors’ knowledge, provides significant new empirical evidence into the relation between societal institutions and MCS characteristics in a non-Western economy.

scholarly journals A Mobile Matchmaker for the Ubiquitous Semantic Web

2016 ◽  
pp. 994-1017 ◽  
Author(s):  
Floriano Scioscia ◽  
Michele Ruta ◽  
Giuseppe Loseto ◽  
Filippo Gramegna ◽  
Saverio Ieva ◽  
...  
Keyword(s):  
Performance Evaluation ◽  
Decision Support ◽  
Internet Of Things ◽  
Semantic Web ◽  
Knowledge Bases ◽  
Semantic Web Technologies ◽  
Experimental Performance ◽  
Web Technologies ◽  
Constrained Environments ◽  
And Performance

The Semantic Web and Internet of Things visions are converging toward the so-called Semantic Web of Things (SWoT). It aims to enable smart semantic-enabled applications and services in ubiquitous contexts. Due to architectural and performance issues, it is currently impractical to use existing Semantic Web reasoners. They are resource consuming and are basically optimized for standard inference tasks on large ontologies. On the contrary, SWoT use cases generally require quick decision support through semantic matchmaking in resource-constrained environments. This paper presents Mini-ME, a novel mobile inference engine designed from the ground up for the SWoT. It supports Semantic Web technologies and implements both standard (subsumption, satisfiability, classification) and non-standard (abduction, contraction, covering) inference services for moderately expressive knowledge bases. In addition to an architectural and functional description, usage scenarios are presented and an experimental performance evaluation is provided both on a PC testbed (against other popular Semantic Web reasoners) and on a smartphone.

scholarly journals Conceptual Model of Predictors of SMEs' Performance in the Context of Sudan

2017 ◽  
Vol 3 (2) ◽  
pp. 263-276
Author(s):  
Osman Elsheikh Abdelrahman ◽  
Zarifah Bt Abdullah ◽  
Zakaria Abas
Keyword(s):  
Conceptual Model ◽  
Management Accounting ◽  
Developed Countries ◽  
Business Environment ◽  
Extensive Literature ◽  
And Performance ◽  
The Developed Countries ◽  
Published Research ◽  
Moderating Role

Purpose: SMEs' performance in Sudan is in downturn and calls for research-based solution. To address this, this conceptual study proposes a model entailing management accounting practices (costing, budgeting, and performance measures practices) as predictors of SMEs' performance. Also, research findings on the relationship between management accounting practices and performance are inconsistent.  Given this, this study proposes a model entailing management accounting practices as determinants of SMEs' performance with moderating role of external business environment. Design/methodology/approach: This work is theorized based on extensive literature survey through which a conceptual model is developed and discussed. Inconsistent relationship between management accounting practices and performance is valuated and established via published research. Also, moderating role of external business environment is discussed and validated based on contingency theory. Findings: This paper proposes a conceptual model to serve as an answer to how Sudanese SMEs' performance can be improved through management accounting practices. Research limitations/implications: The proposed model in this work is based on survey of published research, but it can be empirically solidified further through collection and analysis of relevant data. Practical implications: The paper can help SMEs' owners/ managers and policy makers to understand how properly-adopted management accounting practices can improve SMEs' performance. Originality/value: The proposed conceptual framework is an exceptional and all-inclusive model that will expectantly improve the relevant body of literature and serve as useful guide for stakeholders on how the performances of SMEs can be boosted to enable them catch up with the SMEs' performance level of the developed countries in order to boost the economy of Sudan as a nation.

scholarly journals A Mobile Matchmaker for the Ubiquitous Semantic Web

2014 ◽  
Vol 10 (4) ◽  
pp. 77-100 ◽  
Author(s):  
Floriano Scioscia ◽  
Michele Ruta ◽  
Giuseppe Loseto ◽  
Filippo Gramegna ◽  
Saverio Ieva ◽  
...  
Keyword(s):  
Performance Evaluation ◽  
Decision Support ◽  
Internet Of Things ◽  
Semantic Web ◽  
Knowledge Bases ◽  
Semantic Web Technologies ◽  
Experimental Performance ◽  
Web Technologies ◽  
Constrained Environments ◽  
And Performance

The Semantic Web and Internet of Things visions are converging toward the so-called Semantic Web of Things (SWoT). It aims to enable smart semantic-enabled applications and services in ubiquitous contexts. Due to architectural and performance issues, it is currently impractical to use existing Semantic Web reasoners. They are resource consuming and are basically optimized for standard inference tasks on large ontologies. On the contrary, SWoT use cases generally require quick decision support through semantic matchmaking in resource-constrained environments. This paper presents Mini-ME, a novel mobile inference engine designed from the ground up for the SWoT. It supports Semantic Web technologies and implements both standard (subsumption, satisfiability, classification) and non-standard (abduction, contraction, covering) inference services for moderately expressive knowledge bases. In addition to an architectural and functional description, usage scenarios are presented and an experimental performance evaluation is provided both on a PC testbed (against other popular Semantic Web reasoners) and on a smartphone.

Understanding and Assessing the Implications of Co-Creation in the Banking Industry

2019 ◽  
Vol 69 (3) ◽  
pp. 179-203
Author(s):  
Anna Feldmann ◽  
Frank Teuteberg
Keyword(s):  
Performance Evaluation ◽  
Banking Industry ◽  
Current Knowledge ◽  
Business Environment ◽  
Knowledge Gap ◽  
And Performance ◽  
Business To Business

AbstractIn the B2B (business-to-business) environment, increasing digitalisation and new technological possibilities also entail substantial changes for working methods in banking. In this context, the concept of co-creation and collaboration in teams comes to the fore. Many studies currently exist on teamwork, but none is directly related to co-creation activities. The present study aims to bridge the current knowledge gap by investigating teamwork in co-creation projects. By using of a case study and a quantitative questionnaire, the study makes two contributions: a) It uses the example of the GENOhackathon format to demonstrate how co-creation is already being used in the B2B environment, and b) it sheds light on perceived team reflexivity, and performance evaluation.

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