Pengaruh Keadilan Distributif dan Keadilan Prosedural Terhadap Keefektifan Partisipasi Penyusunan Anggaran dalam Meningkatkan Kinerja Pimpinan SOPD

The present research examined the effects that participation in budget preparation had on performances of Offices in Palangka Raya City. The offices turned to be executive elements of Local Government directly involved in budget preparation and served as working unit providing public services. Distributive justice and procedural justice were treated as moderating variables of the research. Samples taken in the research involved offices in Palangka Raya city. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires and interviews. Out of 82 questionnaires sent, only 48 questionnaires could be processed. Instrument analysis manipulated to process data was regression method with residual approach.The empirical result using simple regression show that budget participation influence on performance. But empirically result using residual approach show that a fit between budget participation with contingent factor (distributive justice and procedural justice) does not effect performance significantly. Keywords: budget participation, performance, distributive justice and procedural justice

Determinants of the Business Performance of Women Entrepreneurs in the Developing World Context

Resource-based theory posits the deployment of resources by entrepreneurs to achieve performance without questioning the possibility of deploying these resources. The question, however, remains how resources are deployed in developing countries that constrain the choice in the deployment of resources. To answer this, we analyse the factors determining the business performance of women entrepreneurs in a developing country context. Data were collected through a survey sent to 211 Bangladeshi women entrepreneurs engaged in handicraft businesses. Results from hierarchical multiple regression analyses show that (1) the social environment in terms of socio-cultural norms and customs hinders the performance; (2) the entrepreneurial orientation (EO) dimensions, namely, combined Innovative–proactive EO and Risk-taking EO, and the business trainings positively affect the performance; and (3) the social ties negatively influence the performance, which may be due to the excessive presence of strong ties in a personal social network. Based on results, we suggest that environment (context) is a contingent factor for the way personal traits such as EO, human, and social capital can be used by women entrepreneurs to achieve performance in a developing world context.

Digitisation as a Contingent Factor in India’s Financial Sector Development-growth Nexus: An Empirical Study

Financial sector development (FSD) has been recognised as a supportive factor, acting as a shift variable in the growth function, besides the fundamental variables of capital stock and labour. Since the beginning of the new millennium, rapid strides in the spread of information and communication technology (ICT) have enabled the hitherto reluctant, urban-based banking institutions to reach the rural masses for mobilising savings. Digitisation through various innovations has made it possible that ‘brick and mortar less’ bank branches now increasingly provide financial services to rural India. This study examines the role of digitisation as a contingent factor in India’s FSD and growth nexus during the last 13 years (2003–2015). The findings of the empirical study through employment of ARDL methodology and application of bounds testing procedure by utilising 52 quarterly observations of the data series of relevant variables reveal that digitisation has indeed emerged a significant factor in the FSD and growth nexus, by playing a complementary role to FSD. There are two policy implications: (a) as ICT has emerged a major tool, it has to be supported at all levels, and (b) the financial inclusion process should be carried forward as it has all the potential to speed up economic growth and development. JEL: G21, O16, O33

Uncovering the human competencies that drive sustainable strategic management

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper concentrates on how organizations can integrate, manage, and evaluate sustainable practices in a strategically planned manner. The human competencies behind sustainable strategic management were identified as the contingent factor predicting the success of an organizational strategy in this area and the success of sustainably managing company practices. These successes rely upon the consistent energy of an ethically aligned leadership vision to prompt widespread action among employees. Originality/value The briefing saves busy executives, strategists, and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The Influence of Corporate Culture on Balanced Scorecard Use

The balanced scorecard (BSC) is a strategic performance measurement system model that was introduced by Kaplan and Norton in 1992 and since then is well received by many worldwide organisations. This research seeked to understand the influences of corporate culture on BSC usage among Iraqi manufacturing firms. The research framework of this study is based on the contingency theory. Prior literature found that corporate culture is a contingent factor that is likely to influence the design and usage of performance measurement system such as BSC, in particular related to the diversity of measurement (Henri, 2006; Franco-Santos, 2007). It is hypothesized that a better match between BSC and contextual variables such as corporate culture, leads to increased corporate performance (Fisher, 1998; Sila, 2007), while poor fit denotes diminished performance. This study has proposed one hypothesis and results indicated that there is a positive relationship between corporate culture and the use of BSC.

On Principals and Agency: Reassembling Trust in Indian Ocean Commerce

The role of trust in long-distance trade has been a topic of inquiry and debate among economists, sociologists, and historians. Much of this literature hinges on the social, legal, and economic structures that undergird, if not obviate, the concept of trust. This article draws on assemblage theory to suggest that trust in Indian Ocean trade is better understood as a key component of a commercial assemblage. Laws or social mores are not external to but rather enrolled within an assemblage constituted by people, commodities, profits, and “feelings,” as well as judicial systems. This conceptualization of trust is demonstrated through a close analysis of one trading relationship between a Somali merchant and an Indian merchant based in Aden and trading in the Idrisi Emirate of Asir. They established a partnership to exploit elevated prices in Asir during the First World War. After several months of trading, accusations of fraud and embezzling unraveled the partnership and entangled both men in years of legal battles. By tracing the changing socio-material assemblage of this partnership, the article demonstrates how trust should be understood as a dynamic and contingent factor in the operation of commercial agency.

Tourism–growth nexus in Pacific Island Countries: A panel study on information and communication technology as a contingent factor

Growth in tourism earnings, aside from adding real resources in terms of foreign exchange and rising income in the organized sector of the hospitality industry, has given rise to employment opportunities in the informal sectors of the Pacific Island Countries (PICs). The spread of information and communication technology (ICT), on the other hand, has facilitated faster and smoother international tourism and provides greater opportunities for tourists travelling in interior islands for ecotourism and home stays at affordable costs. In this article, we assess the role of tourism with ICT as a contingent factor on economic growth in a panel study of five selected PICs. The results show that in the long run, tourism and ICT contribute around 0.25 and 0.02%, respectively. The interaction term of tourism with ICT is positive and statistically significant, indicating they act as complements. The complementary relationship begins to work when ICT reaches a certain threshold level.

Does franchising reduce geographically diversified restaurant firms’ risk?

PurposeThis study aims to examine how geographic diversification affects firms’ risk by introducing the franchising strategy as a moderator.Design/methodology/approachThe panel regression analysis was conducted with a sample of US restaurant firms. Specifically, a two-way random (or fixed) effects model clustered by firm was used to test hypotheses.FindingsFindings show that geographic diversification does not significantly affect restaurant firms’ risk. However, franchising aggravates the negative effect of geographic diversification on restaurant firms’ risk, which contradicts the traditional theories of franchising.Research limitations/implicationsThe results are expected to contribute to the diversification literature in the hospitality management by providing in-depth evidence for the effects of geographic diversification strategies on firms’ risk. Specifically, the study provides relevant theories for explaining the effect of geographic diversification in the restaurant context by examining franchising, a prominent strategy in the restaurant industry.Practical implicationsThe results encourage restaurant firms to improve their managerial capability to react to changes in a geographically wider scope of markets and develop franchising contracts specifically to prevent misbehavior and moral hazard on the part of franchisees.Originality/valueConsidering the lack of research on the effect of geographic diversification on restaurant firms’ risk, this study examines not only the link between geographic diversification and firms’ risk but also a contingent factor, franchising.

FOREIGN DIRECT INVESTMENT AND GROWTH OF INDIA: DOES FINANCIAL SECTOR DEVELOPMENT HELP IN IMPROVING ABSORPTIVE CAPACITY?

This paper investigates whether there exists a long term relationship between foreign direct investment (FDI) and economic growth in India with special reference to the role of financial sector development (FSD), which is now considered as a critical contingent factor as borne out by recent empirical studies elsewhere. A 35 -year period (1979-2013), which is covered by this paper, witnessed gradual introduction of economic reforms picking up speed from early 1990s. The doors were opened to FDI. Undertaking an empirical study on FDI’s contribution to growth of Indian economy by taking into account the role of financial sector development (FSD) as a contingent factor, this paper concludes that FDI and FSD have contributed to growth. It is also confirmed that the interaction term between FDI and financial development indicates a complementary relationship between the two. Keywords: India; FDI; FSD; Growth; Threshold Level; Interaction Effect.