scholarly journals A Structural Equation Model for Analyzing the Impact of Strategic Management Accounting Techniques on Quality of Financial Information

2018 ◽  
Vol 10 (4) ◽  
pp. 62
Author(s):  
Mohand Fayz Saleem AL-Dweikat ◽  
Mohmoud Ibrahim Nour
Keyword(s):  
Strategic Management ◽  
Structural Equation ◽  
Positive Impact ◽  
Management Accounting ◽  
Financial Information ◽  
Equation Modeling ◽  
Strategic Management Accounting ◽  
Information Relevance ◽  
The Impact

This paper aims to analyzing the effect of strategic management accounting techniques on quality of financial information in private Jordanian universities in the capital, Amman. The study involves a questionnaire-based survey of dean and heads of department respondents from private Jordanian universities at Amman capital. A total of (212) valid questionnaire was finally obtained for analysis towards achieving the study objectives. Structural equation modeling was performed to understand the relationship between study variables. The results show that Benchmarking has a significant positive impact on Quality of Financial Information (Relevance, Understandability and Comparability). Value Chain Cost, also, has a significant positive impact on Quality of Financial Information (Relevance, Understandability and Comparability). As well as, Balanced Scorecard has a significant positive impact on Quality of Financial Information.This study displays the important role of strategic management accounting techniques in enhancing the Quality of Financial Information, as well as, helps decision makers to take their decisions based on Information Relevance, Understandability and Comparability.

scholarly journals Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona

2020 ◽  
Vol 6 (2) ◽  
pp. 106-124
Author(s):  
Lesi Hertati ◽  
Apriapollo Syafarudin ◽  
Otniel Safkaur
Keyword(s):  
Change Management ◽  
Strategic Management ◽  
Structural Equation ◽  
Management Accounting ◽  
Management Strategies ◽  
Equation Modeling ◽  
Work From Home ◽  
Corona Virus ◽  
Strategic Management Accounting ◽  
The Impact

Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona   1Lesi Hertati, 2Apriapollo Syafarudin 3Otniel Safkaur   1Lecturer, Economics of Accounting, STIE Rahmaniyah – Indonesia 2Lecturer  Faculty of Economics and Business, Mercu Buana University, DKI Jakarta, Indonesia 3Lecturer Faculty Economics of Accounting University Cendrawasih Papua-Indonesia   [email protected] Abstract: Changes in lifestyle due to the Corona or Covid-19 virus impact the seriousness of public health and management of life changes that threaten economic stability. Some companies have made efficiencies, starting from cutting salaries to terminating employment terminations. Household economic conditions have a serious impact on people in the middle class who must be able to change their lifestyle or bad shopping habits that are not important, but there are some life management strategies that we have to do in order to survive difficult times, which is to manage spending management strategies in order to survive with uncertainty as to when the plague will pass. Ensure what strategies will be taken so that they are safe for future business survival. It is known where critical points in the supply chain are, preparing emergency reserves when supplies run low and identifying alternative supplies included in this emergency planning. Also make sure employees who are in a crucial position to support the company's business can still work with high flexibility through work from home and remote meeting policies. Because if the cooperation between the government and the community that has a mutually beneficial business this will avoid the decline and losses due to the impact of the corona virus which gives a bad effect on the family economy. This research method is descriptive and verification method, the analytical tool is structural equation modeling (SEM, Lisrel). The results showed that the role of change management in strategic management accounting due to corona virus is quite influential.   Keyword: Change Management, Strategic Management Accounting   Abstract:  Perubahan pola hidup akibat virus Corona atau Covid-19 berdampak keseriusan kesehatan masyarakat dan manajemen perubahan hidup  yang mengancam stabilitas ekonomi. Beberapa perusahaan sudah melakukan efisiensi, mulai dari memotong gaji hingga memutuskan Penghentian Hubungan Kerja (PHK). Kondisi ekonomi rumah tangga berdampak serius pada masyarakat kalangan menengah kebawah yang harus bisa merubah pola hidup atau kebiasaan buruk belanja hal yang tidak penting namun ada beberapa strategi manajemen hidup yang harus kita lakukan agar bisa bertahan hidup dimasa sulit yaitu mengatur strategi manajemen pengeluaran agar  bisa bertahan hidup dengan ketidakpastian situasi kapan wabah akan berlalu. Memastikan strategi apa yang akan diambil agar aman guna kelangsungan bisnis hidup kedepannya. Diketahui dimana titik-titik kritis dalam rantai pasokan, menyiapkan cadangan darurat saat persediaan menipis dan mengidentifikasi pasokan alternatif termasuk dalam perencanaan darurat ini. Pastikan juga karyawan-karyawan yang berada di posisi krusial untuk mendukung bisnis perusahaan tetap dapat bekerja dengan fleksibilitas tinggi melalui kebijakan work from home dan remote meeting. Sebab jika kerja sama antara pemerintah dengan masyarakat yang memiliki bisnis yang saling menguntungkan hal ini akan menghindari adanya penurunan dan kerugian akibat dampak dari virus corona yang memberi efek tidak baik terhadap perekonomian keluarga. Metode penelitian ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM, Lisrel). Hasil penelitian menunjukkan bahwa peran manajemen perubahan pada akuntansi manajemen strategis akibat virus corona cukup berpengruh.   Keyword:    Manajemen Perubahan, Akuntansi Manajemen Strategis  

scholarly journals A Structural Equation Modeling on Analysis of Preference Advertisement in Building Brand Equity

2019 ◽  
Vol 9 (1) ◽  
pp. 247-252
Keyword(s):  
Structural Equation Modeling ◽  
Brand Equity ◽  
Structural Equation ◽  
Positive Impact ◽  
Information Economics ◽  
Equation Modeling ◽  
Brand Preference ◽  
Confirmatory Factor ◽  
The Impact

Preference advertisement is a promotional system in which marketer claims the superiority of their product or brand over competing product(s) or brand, directly or indirectly. Preference advertisement helps in comparing alternative brands on bases of features, price, and other distinctive information. Brand equity is the total worth of the brand. Brand equity can be measured in two different perspective i.e. cognitive psychology is the attribute perception that is related to the awareness regarding the brand features and associations whereas another information economics is associated towards strong brand name which is created through the quality of the product and good quality generates a premium prices for the brand. In the monetary terms it’s the value that the organization expects from the brand. Preference advertisement can either be transferred directly to the brand. The objective of this study is to analyze the impact of preference advertisement in building the brand equity. Therefore to achieve the objective, different analysis tools used in the study are: mean, confirmatory factor analysis and structural equation modeling technique. The finding shows that preference advertisement has a significantly positive impact on building the brand equity.

The Impact of Self-Stigma, Role Strain, and Diabetes Distress on Quality of Life and Glycemic Control in Women With Diabetes: A 6-Month Prospective Study

2021 ◽  
pp. 109980042110096
Author(s):  
Ruey-Hsia Wang ◽  
Chia-Chin Lin ◽  
Shi-Yu Chen ◽  
Hui-Chun Hsu ◽  
Chiu-Ling Huang
Keyword(s):  
Quality Of Life ◽  
Glycemic Control ◽  
Prospective Study ◽  
Structural Equation ◽  
Role Strain ◽  
Diabetes Distress ◽  
Equation Modeling ◽  
Disease Characteristics ◽  
The Impact

Purposes: Women with diabetes (WD) are more severely impacted by the consequence of suboptimal diabetes control. This study aims to examine the impact of demographic and disease characteristics, baseline self-stigma, role strain, diabetes distress on Hemoglobin A1C (A1C) levels, quality of life (D-QoL) and 6-month A1C levels in younger WD. Methods: This study was a 6-month prospective study. In total, 193 WD aged 20–64 years were selected by convenience sampling from three outpatient clinics in Taiwan. Demographic and disease characteristics, self-stigma, role strain, diabetes distress, A1C levels, and D-QoL were collected at baseline. A1C levels were further collected 6 months later. Structural equation modeling was conducted to test the hypothesized model. Results: The final model supported that higher baseline D-QoL directly associated with lower concurrent A1C levels and indirectly associated with lower 6-month A1C levels through baseline A1C levels. Higher baseline self-stigma, role strain, and diabetes distress directly associated with lower baseline D-QoL, and indirectly associated with higher 6-month A1C levels through D-QoL. Conclusion: Improving self-stigma, role strain, and diabetes distress should be considered as promising strategies to improve D-QoL in young WD. D-QoL plays a mediation role between baseline self-stigma, role strain, diabetes distress and subsequent glycemic control in younger WD. Enhancing baseline D-QoL is fundamental to improve subsequent glycemic control.

scholarly journals eWOM in C2C Platforms: Combining IAM and Customer Satisfaction to Examine the Impact on Purchase Intention

2021 ◽  
Vol 16 (5) ◽  
pp. 1612-1630
Author(s):  
Salvador Bueno ◽  
M. Dolores Gallego
Keyword(s):  
Least Squares ◽  
Partial Least Squares ◽  
Purchase Intention ◽  
Structural Equation ◽  
Source Credibility ◽  
Positive Impact ◽  
Equation Modeling ◽  
Research Model ◽  
Argument Quality ◽  
The Impact

This study is focused on communications that come from consumer-to-consumer (C2C) ecommerce relationships. This topic is directly associated with the electronic word-of-mouth (eWOM) phenomenon. eWOM is related to the set of positive or negative opinions made by potential, actual, or former customers about a seller. The present study proposes a structural equation modeling with partial least squares (PLS-SEM) research model to analyze consumers’ opinions impact on attitude toward purchasing. This model is based on the Information Adoption Model (IAM) in combination with an ecommerce satisfaction perspective, comprising five constructs: (1) service quality, (2) ecommerce satisfaction, (3) argument quality, (4) source credibility and (5) purchase intention. The model was tested by applying the Smart Partial Least Squares (SmartPLS) software for which 116 effective data from customers of the Taobao C2C platform were used. The findings reveal that all of the defined relationships were supported, confirming the positive impact of all the proposed constructs on the purchase intention. In this respect, the findings suggest that C2C platforms should strengthen the analyzed connections to grow the business and to promote transactions. Finally, implications and limitations related to the explanatory capacity and the sample are identified.

scholarly journals An Empirical Study on the Impact of E-Commerce Live Features on Consumers’ Purchase Intention: From the Perspective of Flow Experience and Social Presence

Information ◽  
2021 ◽  
Vol 12 (8) ◽  
pp. 324
Author(s):  
Haijian Wang ◽  
Jianyi Ding ◽  
Umair Akram ◽  
Xialei Yue ◽  
Yitao Chen
Keyword(s):  
Social Presence ◽  
Purchase Intention ◽  
Structural Equation ◽  
Positive Impact ◽  
Focus Of Attention ◽  
Equation Modeling ◽  
Flow Experience ◽  
Live Broadcast ◽  
Modeling Data ◽  
The Impact

The COVID-19 pandemic and the continuous advancement of live e-commerce technology pushed the swift growth of live e-commerce in China. Based on the S–O–R theoretical framework, this study investigates the impact of live broadcast characteristics on consumers’ social presence and flow experience, along with their impact on the consumers’ consumption intention in live e-commerce scenarios through questionnaires. Using structural equation modeling, data processing and involvement were introduced as regulating variables. Host charm, interaction, and trust in the host exerted a significant positive impact on social presence. In addition, host charm and trust in host significantly affected flow experience, and social presence significantly affected flow experience. Both social presence and flow experience significantly affected consumption intention, while involvement affected all paths to some extent. Overall, this study illustrates the significance of host in live e-commerce, and consumers with low involvement should be the focus of attention in live e-commerce.

scholarly journals Understanding Public Intentions to Pay for the Conservation of Urban Trees Using the Extended Theory of Planned Behavior

2021 ◽  
Vol 13 (16) ◽  
pp. 9228
Author(s):  
Chyi-Rong Chiou ◽  
Wei-Hsun Chan ◽  
Jiunn-Cheng Lin ◽  
Meng-Shan Wu
Keyword(s):  
Ecosystem Services ◽  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Structural Equation ◽  
Positive Impact ◽  
Perceived Usefulness ◽  
Urban Trees ◽  
Equation Modeling ◽  
Extended Theory ◽  
The Impact

Urban trees could provide a variety of ecosystem services. However, they require conservation to sustain a healthy and consistent provision of services. This study applies an extended theory of planned behavior (ETPB) to understand residents’ pay intention for conserving urban trees. In order to explore the impact of the public perception of urban trees, two constructs such as perceived usefulness and perceived tree benefits have been added to the TPB model. This study conducted a questionnaire survey on Taipei city residents and received 364 valid responses. The partial least squares structural equation modeling (PLS-SEM) was used for the analysis of the model. The results show that residents’ perceived usefulness and perceived tree benefits of urban trees have a significantly positive impact on public attitude toward protecting urban trees. Individuals’ intention to pay towards conservation of urban trees is, on the other hand, affected by subjective norm, attitude, perceived behavioral control, and perceived usefulness. Thus, with education and promotion of tree usefulness and benefits of ecosystem services, it is helpful to improve residents’ attitudes regarding the protection of urban trees and increase their intention to pay for urban tree conservation.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUASAN LAYANAN AKADEMIK MAHASISWA PRODI DIPLOMA I KEPABEANAN DAN CUKAI

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Agus Sriyanto
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Latent Variables ◽  
Structural Equation ◽  
Positive Impact ◽  
Positive Influence ◽  
Equation Modeling ◽  
Policy Makers ◽  
Five Dimensions

ABSTRACT:Improving the quality of education becomes very important nowadays to meet the increasing demands of graduates’ future institutions. This research adopts five dimensions of service quality initiated by Parasuraman, Zeithaml and Berry (servqual) to assess the quality of academic services affecting student satisfaction. Once the determinants are known, they can be used by policy makers to improve student satisfaction levels. After identifying the determinant factors, policy makers can use them to improve the level of satisfaction of students. There are 100 respondents who participated in this research. The data was collected using surveys and analyzed using structural equation modeling with Smart PLS 3.0. The results showed that among five hypotheses tested, all variables have the positive influence, however, there are two latent variables which have significant associations, while the others have not. Responsiveness and empathy have positive and significant impact on the student satisfaction, while tangible, reliability and assurance have a positive impact but not significant. Keywords: customs student satisfaction, service quality, servqual, SEM.ABSTRAK:Meningkatkan kualitas pendidikan menjadi sangat penting dewasa ini untuk memenuhi tuntutan kebutuhan unit pengguna yang semakin meningkat. Penelitian ini mengadopsi lima dimensi kualitas jasa yang digagas oleh Parasuraman, Zeithaml dan Berry (Servqual) untuk menilai kualitas layanan akademik yang mempengaruhi kepuasan mahasiswa. Setelah faktor-faktor penentu dari dimensi servqual dapat diketahui maka faktor-faktor tersebut dapat digunakan oleh pembuat kebijakan untuk meningkatkan tingkat kualitas layanan kepada mahasiswa. Ada 100 responden di pilih secara acak dari total populasi yang berpartisipasi dalam penelitian ini. Data dikumpulkan dengan menggunakan survei online dan dianalisis dengan pemodelan persamaan struktural dengan bantuan software Smart PLS 3.0. Hasil penelitian ini menunjukkan bahwa dari kelima dimensi servqual, semua variabel memiliki pengaruh positif terhadap kepuasan mahasiswa, namun dari lima variabel tersebut hanya dua variabel laten yang mempunyai pengaruh signifikan, sementara tiga variabel yang lain tidak signifikan. Daya tanggap dan empati berpengaruh positif dan signifikan terhadap kepuasan siswa, sedangkan bukti fisik, keandalan dan jaminan memiliki dampak positif namun tidak signifikan.Kata Kunci: kepuasan, Mahasiswa Bea dan Cukai, kualitas layanan, Servqual, SEM                  

scholarly journals Intention to study digital marketing in the context of expected quality of a study program

2021 ◽  
pp. 35-44
Author(s):  
Ines Đokić ◽  
Nikola Milićević ◽  
Nenad Đokić
Keyword(s):  
Structural Equation ◽  
Marketing Research ◽  
Digital Marketing ◽  
Equation Modeling ◽  
General Level ◽  
Study Program ◽  
Generic Skills ◽  
Quality In Higher Education ◽  
The Impact

Measuring the quality in higher education can be performed on a more general level, usually by adjusting the instruments for measuring the quality of services in general, or through instruments that are related most directly to the study program. In any case, in methodological terms, one should keep in mind the relevant scientific knowledge regarding the treatment of a model that describes the relations of quality and its dimensions. In addition to appropriate theoretical observations, a primary marketing research was conducted in this paper, in order to determine whether and to what extent the expected quality of the study program affects the intention to enroll in it. In this particular case, students of the Faculty of Economics in Subotica (n = 89) evaluated (in June 2021) the expected quality of the master study program Digital Marketing (which is to start at this faculty in the forthcoming academic) and expressed their intentions to enroll in that program. Structural equation modeling was used. The results indicate that the expected quality positively and statistically significantly affects the intention to study the study program. The construct of the expected quality itself is statistically significantly formed by the dimensions of quality in the following order (according to the strength of the impact): Generic Skills, Good Teaching, Clear Goals and Standards, Appropriate Workload, and Appropriate Assessment.

Establishing Early Foundations to Promote Emotional Competence in Preschool Children

2021 ◽  
pp. 193672442110543
Author(s):  
Jasleen Kaur ◽  
Anupam Sharma
Keyword(s):  
Preschool Children ◽  
Structural Equation ◽  
Emotional Competence ◽  
Positive Impact ◽  
Primary Objective ◽  
Equation Modeling ◽  
Social Emotional ◽  
Home Learning ◽  
Role Of Parents ◽  
The Impact

The primary objective of this paper is to design the framework for enhancing the emotional competence of preschool children by examining the perspective of parents’ involvement with children staying at home. The paper also discusses (1) the concept of social-emotional competence and its importance for preschool children; (2) the concept of emotional competence, happiness, home learning, and sharing among children; and (3) the role of parents in promoting emotional competence in preschool children. The paper examined the impact of home learning, happiness, and sharing habits on the emotional competence of preschool children by using Partial Least Squares-Structural Equation Modeling (PLS-SEM) 2.0. The respondents included 358 randomly selected parents in two districts of Punjab state of India who have children aged 3 to 6 years. The results showed that happiness and home learning had a significant positive impact on the emotional competence of preschool children. However, sharing habits did not impact emotional competence to a significant extent in the current study.

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