Qualitative Characteristics of Financial Reporting and Non-Financial Business Performance

2017 ◽  
Vol 4 (2) ◽  
pp. 1-22 ◽  
Author(s):  
Ahmed Al-dmour ◽  
Maysem F Abbod ◽  
Hani H Al-dmour
Keyword(s):  
Financial Reporting ◽  
Structural Equation ◽  
Business Performance ◽  
Demographic Characteristics ◽  
Primary Data ◽  
Business Organizations ◽  
Top Managers ◽  
Type Size ◽  
Qualitative Characteristics

The purpose of this article is to examine empirically, validate, and predict the reliability of the proposed relationship between the qualitative characteristics of financial reporting and non-financial business performance via the moderating role of the organizational demographic characteristics (type, size and experience). The article is based on primary data collected through a structured questionnaire from 239 out 328 of shareholdings companies in Jordan, and the single key respondents approach was employed. The quality of financial reporting was conceptualized by the IASB's framework fundamental qualitative characteristics (2008). The data were analyzed using structural equation modelling. The results showed that the magnitude and significance of the loading estimate indicate that the qualitative characteristics of financial reporting (i.e., relevance, understandability, faithful representation, comparability and timeliness) are significantly influence the non-financial business performance and the variation of relationship could be due to the demographic characteristics of the organizations (type, size, and experience). The article has important implications for accounting managers, auditors and financial practitioners and top managers in the surveyed companies and in similar organizations. The authors believe that the decision-makers of business organizations could benefit from this study's findings with a better understanding of the importance of the qualitative characteristics of financial reporting as well as their relationship with non-financial business performance.

scholarly journals ROLE OF INFORMATION AND ITS IMPACT ON BUSINESS PERFORMANCE: STRUCTURAL EQUATION MODELING (SEM) PERSPECTIVE IN SAUDI ARABIA

2021 ◽  
Vol 56 (5) ◽  
pp. 253-264
Author(s):  
Abdulnaser S. H. Al-MSloum
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Business Performance ◽  
Primary Data ◽  
Equation Modeling ◽  
Management Quality ◽  
The Relationship ◽  
Role Of Information

Structural Equation Modeling (SEM) encompasses various forms of computational algorithms, statistical techniques, and mathematical models, which are utilized to fit the constructs of information. SEM tests the hypothesis by utilizing data generated from respondents who are all participated in the intelligence test. This article focuses on the investigation of the relationship between the elements of successive critical factors for management quality (SCEMQ) and business progression (BP). The instrument is adopted to gather primary data from the business organization. In this article, two-step SEM model is incorporated in the investigation of SCEMQ and BP. The article identified seven critical successive elements, namely commitment with top management (CTM), focus on customer (FC), planning of strategic (PS), management of process (MPR), management of people (MP), quality of leadership (QL), and management of supplier (MS), which have a significant role in defining the performance of the business. From this study, it is identified that the quality and information have a huge contribution to the success of business. From the analysis of statistical outcome, significant as well as positive correlation among the critical aspects of business are identified.

Does Innovative Millennial Entrepreneurship have a role in fostering cyber learning on business performance? A perspective of entrepreneurial agility

2022 ◽  
pp. 146575032110660
Author(s):  
Gita Hindrawati ◽  
Wawan Dhewanto ◽  
Dina Dellyana
Keyword(s):  
Structural Equation ◽  
Business Performance ◽  
Sampling Method ◽  
First Generation ◽  
Work Life ◽  
Marketing Capability ◽  
Business Organizations ◽  
Equation Modelling ◽  
Cyber Learning

Millennials have the uniqueness of active learners and work with freedom. Millennials are the first generation to put the fun in work-life. Social media is a strategic instrument in Cyber Learning (CL) in work-life and lifestyle. Learning on Business Performance (BP) in many studies has an insignificant effect and is still inconclusive. The purpose of this study is to offer Innovative Millennial Entrepreneurship (IME), which will be tested empirically in its role in pushing CL to BP significantly. Data collection was carried out by employing a purposive sampling method on 159 millennials who hold owner/manager positions in business organizations. Data analysis used a quantitative approach with Structural Equation Modelling (SEM). The empirical results in the model provide evidence that IME fully mediates, becoming a bridge that strongly fosters the role of CL (β = 0.83) on BP (β = 0.42) and Marketing Capability (MC) through Agile Teamwork (AT) provides an excellent total effect when compared with the direct effect between CL (β = 1.01) and BP (β = 0.79). In the Entrepreneurial Agility perspective, IME and MC through AT have encouraged millennials CL to be converted into better performance through opportunity foresight, systemic insight, and entrepreneurial mindset.

Application Of Technology Acceptance Model Of Unified Payment Interface Services Adoption In Mysuru City: An Exploratory Study

2019 ◽  
Vol 118 (6) ◽  
pp. 25-35
Author(s):  
Vinay S
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Structural Equation ◽  
Banking Sector ◽  
Primary Data ◽  
Equation Modeling ◽  
Security Issues ◽  
Acceptance Model ◽  
Structured Questionnaire

Continuous development of technological innovations especially in the banking sector have stirred competition which has changed the way businesses operate resulting in the introduction of Unified Interface Payment (UPI) services. This study was conducted in order to analyse the adoption of UPI services through Technology Acceptance Model (TAM) in Mysuru. Objectives of study were framed to determine the demographic factors that influence the practices of UPI by the customers, to examine the role of banks in integrating UPI services and products and to assess the various security issues affecting the usage of UPI services by Mysuru customers. Based on these objectives a structured questionnaire was prepared and primary data was collected from 165 respondents. Data was analysed making use of SPSS and other models namely Structural Equation Modeling with Analysis of Moment Structures (AMOS) Software. Finally the researchers identifies that there is a need for convergence of customer’s preference for safe and easy banking transactions. This study revealed that the customer’s model have to be well integrated for progress in UPI operations.

Composition and characteristics of the financial statements elements in accordance with IFRS

2020 ◽  
pp. 36-42
Author(s):  
Mohammad Tariq Jassim
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Current Trends ◽  
Similarities And Differences ◽  
Qualitative Characteristics

In a market economy, the role of International Financial Reporting Standards is increasing. In order to understand their significance in modern conditions it seems necessary to consider the peculiarities of evolution of IFRS formation. The article reflects actual issues concerning the role and significance of International Accounting and Reporting Standards in modern conditions. The author has defined the necessity of applying International Accounting and Reporting Standards by Russian companies. The article highlights the main elements and users of financial statements prepared on the basis of IFRS, and analyzes the similarities and differences that exist in the formation of financial statements, based on the requirements of IFRS and RAS. The main qualitative characteristics of financial statements are considered in detail. Based on the results of the research, the author has identified current trends in the transition to international financial reporting standards.

Psychological empowerment as an antecedent of workplace learning: A study in the context of SMEs in Pakistan

2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Syed Tanveer Hussain Shah ◽  
Syed Mohsin Ali Shah ◽  
Junaid Athar Khan
Keyword(s):  
Informal Learning ◽  
Workplace Learning ◽  
Structural Equation ◽  
Psychological Empowerment ◽  
Self Determination ◽  
Primary Data ◽  
Equation Modeling ◽  
Formal Learning ◽  
Important Form

A very important aspect of HRD research is Workplace Learning (WPL). WPL is very important considering its role in the development of skills and abilities of employees. Since employees are a crucial asset for organizations to achieve competitive advantage. Therefore, organizations must ensure continuous learning of their employees. This research was aimed at the investigation of the antecedent role of Psychological Empowerment (PE) for WPL. Using a quantitative approach, primary data was collected from 241 employees of 153 SMEs in Pakistan. Data was analyzed through Structural Equation Modeling (SEM) by using PLS-SEM. The results of the study indicated that PE did play the role of an antecedent of WPL. Furthermore, Informal learning appeared as the most important form of WPL, followed by incidental and formal learning in SMEs in Pakistan. Keywords: Psychological empowerment; self-efficacy; workplace learning; self-determination; PLS-SEM.

scholarly journals The Role of TQM Practice in Improving Business Performance’s Pharmaceutical Industry in Indonesia

2022 ◽  
Vol 21 (3) ◽  
pp. 303
Author(s):  
Yuli Fitriyani ◽  
Aziz Y ◽  
Rivani R ◽  
Kaltum U ◽  
Sihotang J
Keyword(s):  
Quality Management ◽  
Pharmaceutical Industry ◽  
Total Quality Management ◽  
Structural Equation ◽  
Business Performance ◽  
Quality Management System ◽  
Equation Modeling ◽  
Total Quality ◽  
Leadership Management

The primary purpose of this study is to investigate the role of Total Quality Management (TQM) on business performance in various dimensions. This study proposes a conceptual model that intends to study several research hypotheses. The data were obtained through an online questionnaire, sent to pharmaceutical companies manufactured generic products in Indonesia. The study was conducted based on responses received from 168 valid questionnaires, and it was used partial least squares structural equation modeling (PLS-SEM) to test the hypotheses. Furthermore, we use both of reflective and formative construct with second order/higher order construct in our model of study which is rarely found in the previous study. This research analyzed the dimensions studied in different aspects. TQM variable consists of seven practice, namely management commitment, supplier quality, employee involvement, leadership management, customer orientation, continuous improvement and quality management system, and with respect to business performance, this variable was analyzed through four different perspectives, namely, financial, customer, internal business process and learning & growth. The findings indicate that companies adopt total quality management get improvement in their business performance. Leadership management has greater effect on the successful of TQM practice compared to other TQM dimensions. This study also provides a particular contribution for the companies and expect to be used as feedback related to the execution of their TQM implementation to improve their business performance. Keywords— Balanced Scorecard; Business Performance; Pharmaceutical Industry; Total Quality Management

Role of leadership, strategic planning and entrepreneurial organizational culture towards achieving organizational excellence: evidence from public sector using SEM

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hassan Al-Dhaafri ◽  
Mohammed Saleh Alosani
Keyword(s):  
Organizational Culture ◽  
Strategic Planning ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Content Type ◽  
Organizational Excellence ◽  
Practical Implications

Purpose The purpose of this study is to study the collective effect of leadership, strategic planning and entrepreneurial organizational culture (EOC) on organizational excellence. Design/methodology/approach Using primary data obtained through a survey questionnaire, hypotheses have been developed for testing. Out of a total of 565 questionnaires, only 355 questionnaires were returned where data were collected from the Dubai police organization. The structural equation modelling (SEM) approach was used to analyse the collected data. Findings Statistical findings using SEM-partial least square confirmed the full mediating role of strategic planning as a mechanism between leadership and organizational excellence. In addition, the results reported a significant effect of leadership on strategic planning besides its impact on organizational excellence. Practical implications Results reported many valuable implications. The outcomes of this study have practical implications that will help managers, decision-makers and practitioners to consider the study’s variables to enhance the overall performance through achieving excellence. Originality/value The collective role of leadership, strategic planning, EOC and organizational excellence is studied as one of the most important empirical studies which bring original contribution to the existing body of knowledge.

Role of TQM in Sustained Business Performance in Indian Automotive Supply Chain

2018 ◽  
pp. 121-143 ◽  
Author(s):  
Sanjiv Narula ◽  
Satwinder Pal ◽  
Vinay Saini ◽  
Prabhat Saxena ◽  
Ajay Goyal ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
Business Performance ◽  
Primary Data ◽  
Total Quality ◽  
Business Sustainability ◽  
Automotive Supply Chain ◽  
The Cost ◽  
Automotive Supply ◽  
The Relationship

This chapter creates a place in which TQM (total quality management) differs from business sustainability. Management can focus themselves more accurately when they understand the missing link between these two aspects. It also helps to reduce and eliminate certain wastes related to cost and efficiency and helps to produce better quality with minimum waste. In this study, a TQM framework is developed according to a comprehensive literature review: primary data collection through a structured questionnaire and interview of performers/nonperformers at various levels in different organizations. Analysis of data is used to establish the relationship between attributes of TQM and business sustainability. TQM enhances the cost effectiveness while helping suppliers to produce enhanced quality to their customers and with minimum efforts and lesser rejection. Analysis of data is used to establish the relationship between attributes of TQM and cost effectiveness in an organization.

Competitor Orientation, Pricing Strategy, and Business Performance

2020 ◽  
pp. 115-128
Author(s):  
Carlos A. F. Sampaio ◽  
Ricardo G. Rodrigues ◽  
José M. Hernández-Mogollón
Keyword(s):  
Structural Equation ◽  
Business Performance ◽  
Hotel Industry ◽  
Pricing Strategy ◽  
Equation Modeling ◽  
Price Strategy ◽  
Mediating Role ◽  
Competitor Orientation ◽  
The Relationship

This study proposes to study the nature of the relationship between competitor orientation, a strategy based on low prices and hotel business performance, and to test if a low-price strategy plays a mediating role in the relationship between competitor orientation and business performance. A structural equation modeling approach is used, and a sample from the Italian hotel industry is used to evaluate the proposed hypotheses. Results show that competitor orientation is positively related to business performance and to a strategy based on low prices. Furthermore, it is found that a low-price strategy has adverse effects on business performance. Additionally, the mediating role of the low-price strategy is not confirmed.

scholarly journals Corporate Entrepreneurship and Business Performance: The Mediating Role of Employee Engagement

SAGE Open ◽  
2020 ◽  
Vol 10 (4) ◽  
pp. 215824402096277 ◽  
Author(s):  
Umair Ahmed ◽  
Waheed Ali Umrani ◽  
Umer Zaman ◽  
Sheraz Mustafa Rajput ◽  
Tariq Aziz
Keyword(s):  
Employee Engagement ◽  
Structural Equation ◽  
Business Performance ◽  
Corporate Entrepreneurship ◽  
Equation Modeling ◽  
Future Research ◽  
Critical Gap ◽  
Mediating Role ◽  
Future Research Directions

The present study examined corporate entrepreneurship (CE) influence upon business performance following the mediation of employee engagement. In all, 201 middle managers from big 5 banks in Pakistan were sampled for the present study. Through applying structural equation modeling to test statistical relationship, the results revealed significant positive relationship between CE and business performance. Accordingly, the results also indicated mediation of employee engagement in this relationship thus, supporting both the hypothesized relationships. The study is first of its kind, addressing critical gap concerning employee engagement in the domain of CE and business performance. The study presents critical explanations and potential implications through which CE prospects could help employees to feel obliged to respond back with higher engagement and business performance. Toward the end, the chapter also discusses future research directions and scope for further study.

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