Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises

Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

Antecedents and Consequences of International Joint Venture Knowledge Acquisition

Studies on the establishment of international joint ventures (IJVs) in open-oriented markets as a vehicle for knowledge acquisition have been increasing of late. Drawing on the transaction cost economics theory and the knowledge-based view, the chapter examines the impact of absorptive capacity, transfer mechanisms, knowledge management practices, and environmental uncertainty on knowledge acquisition of IJVs from foreign partners. Further, the author examines IJV innovativeness as a consequence of knowledge acquisition. The author tested the model with data from 122 IJVs in Algeria. By analyzing the data using SPSSv25 and smart PLS 3.0, the findings show that absorptive capacity and transfer mechanisms are positively and significantly related to knowledge acquisition of the IJVs. However, knowledge management practices and environmental uncertainty are not significant. In addition, the relationship between IJV knowledge acquisition and innovativeness is significant.

The Impact of Environmental Uncertainty on Corporate Innovation: Empirical Evidence from an Emerging Economy

The paper analyzes the effect of environmental uncertainty on corporate technological innovation from the perspective of an innovation value chain under the institutional background of China. This paper not only discusses the intermediary effect of agency problems on environmental uncertainty and corporate technological innovation but also deeply explores the influence of information transparency, government subsidies, and other mechanisms to alleviate agency problems on environmental uncertainty and corporate technological innovation. We use the data of listed companies in China from 2008 to 2019 as the research sample, and the results show that, in general, environmental uncertainty has a negative effect on both input and output of technological innovation, and the negative effect can last for two years. Further research shows that the agency problem has an intermediary effect on the environmental uncertainty and corporate technology innovation, and the environmental uncertainty aggravates the agency problem, which hinders the input and output of corporate technology innovation. As an important mechanism to alleviate the agency problems, information transparency and government subsidies can effectively alleviate the agency conflict, thus reducing the inhibition of environmental uncertainty on the input and output of technological innovation. Our findings contribute to the discussion of driving factors for technological innovation in the context of China’s system. Our results provide useful insights into the link between environmental uncertainty and corporate innovation for economic academics and practitioners alike.

Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh capital intensity, corporate social responsibility, dan environmental uncertainty terhadap tax avoidance. Tax avoidance pada penelitian ini menggunakan pengukuran Abnormal Book Tax Difference (ABTD). Sampel penelitian ini berjumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Teknik analisis yang digunakan analisis regresi linear berganda dengan regresi data panel menggunakan program STATA. Hasil dari penelitian ini diperoleh bahwa (1) capital intensity tidak berpengaruh terhadap tax avoidance. (2) corporate social responsibilty berpengaruh terhadap tax avoidance. (3) environmental uncertainty tidak berpengaruh terhadap tax avoidance. Hasil pada penelitian menjelaskan pengungkapan corporate social responsibility yang tinggi dapat mengurangi adanya tindakan tax avoidance. Sehingga penelitian ini dapat membantu para investor dalam memahami faktor-faktor yang dilakukan perusahaan dalam melakukan peghindaran pajak.

Ketidakpastian Lingkungan dan Lingkup Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Usaha Mikro, Kecil dan Menengah (UMKM) di Surabaya

ABSTRACT Micro, small and medium enterprises are one of the economic sectors that play an important role in Indonesia. The diversity of the scope of management accounting information systems, environmental uncertainty and performance achievements of micro, small and medium enterprises (MSMEs), is a picture that reflects the business of this sector. This is what encourages researchers to analyze more deeply the effect of environmental uncertainty and the scope of management accounting information systems on managerial performance in SMEs in Surabaya. This study uses multiple linear regression analysis, with a population of all MSMEs in Surabaya. The results of the research together reveal that the research model is empirically proven to be fit to explain the dependent variable. The partial test results reveal that only the scope of the management accounting system has a significant negative effect on managerial performance. ABSTRAK Usaha mikro, kecil dan menengah menjadi salah satu sektor perekonomian yang berperan penting di Indonesia. Keberagaman lingkup sistem informasi akuntansi manajemen, ketidakpastian lingkungan dan capaian kinerja usaha mikro, kecil dan menengah (UMKM), merupakan gambaran yang merefleksikan usaha sektor ini. Hal inilah yang mendorong peneliti untuk menganalisis lebih mendalam pengaruh ketidakpastian lingkungan dan lingkup sistem informasi akuntansi manajemen terhadap kinerja manajerial pada UMKM di Surabaya. Penelitian ini menggunakan analisa regresi linier berganda, dengan populasi seluruh UMKM di Surabaya. Hasil penelitian secara bersama-sama mengungkapkan bahwa model penelitian terbukti secara empiris fit dapat menjelaskan variable dependen. Hasil uji parsial mengungkapkan hanya lingkup sistem akuntansi manajemen yang secara signifikan berpengaruh negatif terhadap kinerja manajerial.

EFFECT OF LEADERSHIP ON BMI AND COMPETITIVE ADVANTAGE OF SMES

This study investigated the relationships between transformational leadership (TL), entrepreneurial leadership (EL), business model innovation (BMI) and competitive advantage, as well as the role of environmental uncertainty in these relationships. The importance of BMI and leadership style for the firms and the gaps identified in literature motivated the need for this paper. Previous literature has not fully explained in detail the antecedents of BMI or how BMI improves competitive advantage of organisations. Thus, an empirical model was used to analyse data gathered from a survey of 474 small- and medium-sized enterprises (SMEs) from several sectors in Greece. The findings reveal the contribution of leadership styles on BMI, the direct contribution of TL and EL on competitive advantage, as well as the contribution of BMI in competitive advantage in all responding SMEs, those SMEs with low scores of business environmental uncertainty and those SMEs with high scores of business environmental uncertainty.

LOGISTICS FLEXIBILITY, RELATIONSHIP FLEXIBILITY, AND LOGISTICS SERVICE QUALITY: THE MODERATING ROLE OF ENVIRONMENTAL UNCERTAINTY

This study examined the moderating role of environmental uncertainty on the connection between logistics flexibility, relationship flexibility, and logistics service quality. This study covered large and medium- sized companies operating in the Gaziantep Organized Industrial Zone. Company lists were created based on records in the Gaziantep Chamber of Industry. A questionnaire was sent to a total of 1627 companies by e-mail and company managers were asked to fill in the online questionnaire. The managers of 356 companies fully completed the questionnaire. SPSS Process Macro V3.4 was used to calculate the moderator effects of environmental uncertainty. The macro also reported the effect level of independent variables on dependent variables. According to the results of the analysis, logistics flexibility and relationship flexibility affected logistics service quality, positively and significantly. Besides, environmental uncertainty had a moderator role in the relationship between logistics flexibility and logistics service quality. There were some limitations. A questionnaire was used as a data collection tool in the study. Thus, personal perceptions of the participants could be apparent in the information given about the company since questionnaire data was formed in accordance with statements given by the respondents. In future researches, it is recommended that measurement tools that can determine environmental uncertainty more objectively could be used on a sectoral basis to secure clearer results. It is recommended that companies take into account environmental uncertainty when determining a strategy(s) to enhance the quality of logistics services.