scholarly journals Management Accounting Techniques and Firm Performance of Major Construction Companies in Nigeria

2021 ◽  
Vol 5 (3) ◽  
pp. 73-93
Author(s):  
Chinomso Asikogu ◽  
◽  
Esther Nkatha M`Ithiria ◽  
John Kebaso Omurwa ◽  
◽  
...  
Keyword(s):  
Firm Performance ◽  
Quantitative Research ◽  
Management Accounting ◽  
Target Population ◽  
Time Frame ◽  
Business Environment ◽  
Strategic Analysis ◽  
Activity Based Costing ◽  
Construction Companies ◽  
The Right

To remain competitive, construction companies must continually improve and one way is by use of the right MATs. The adoption of MATs can help organizations to improve their financial performance continually and consequently overall national economic development. This study investigated influence of management accounting techniques on the firm performance of construction companies in Nigeria. The objectives were, to assess firm performance level of construction companies in Nigeria, to examine the influence of activity-based costing (ABC), strategic analysis, and budgeting practices on firm performance. The study used quantitative research design while the target population was all the 35 major construction firms. The sample size was 13 companies. The research used questionnaire to gather data from 170 managers. The study used descriptive statistics and inferential analysis. The study found that ABC, strategic analysis, and budgeting practices had positive relationship with firm performance. The study concludes that the companies employed ABC to improve firm performance. The study concludes that most companies used both internal and external analysis to improve performance. The study concludes that many companies failed to involve all departments during budgeting. The study recommends that companies should increase resources to complete projects within stipulated time frame. The study recommends that the policies should be enhanced by conducting researches and regular evaluation to improve business environment for the realization of improved performance of the construction companies. Key words: Management Accounting Techniques, Activity-Based Costing, Firm Performance, Strategic Analysis, and Budgeting Practices

scholarly journals The influence of strategic agility on firm performance

2020 ◽  
Vol 14 (1) ◽  
pp. 102-110
Author(s):  
Miruna Florina Lungu
Keyword(s):  
Firm Performance ◽  
Business Environment ◽  
Primary Data ◽  
It Professionals ◽  
Strategic Direction ◽  
New Directions ◽  
Exponential Trend ◽  
Strategic Agility ◽  
The Right ◽  
A Company

AbstractThe business environment is becoming more dynamic, reaching new milestones driven by technology and innnovation. As companies are transforming, the competition in the IT sector is increasing. This is translated into uncertainty and a higher focus on setting the right strategic direction of the company. The IT sector has been a driver of change and innovation for the economy. It is on a continous exponential trend, setting new directions for the business environment. Given so, the literature highlights the importance of strategic agility as a tool of increased firm performance and improved results. The current paper points out how strategic agility is influencing the peformance of a company. To outline the findings of the paper, the author uses a quantitative and qualitative analysis. Based on the literature we focus on understanding on the connection between strategic agility, transformation and firm peformance. The author will perform a statistical analysis based on collected primary data. To capture the opinion of the respondents, the author has created a survey and shared it with IT professionals who are part of IT organizations in Romania. Their responses will be analyzed and transposed into a regression model. As a result, the paper will help us bridge the literature with a real-case analysis applied on the IT sector in Romania. The outcome of the paper might serve as a reference for those who want to invest in the Romanian IT sector or who want to open-up an IT company in Romania.

scholarly journals The Impact of Activity-Based Costing Techniques on Firm Performance

2001 ◽  
Vol 13 (1) ◽  
pp. 19-45 ◽  
Author(s):  
Tom Kennedy ◽  
John Affleck-Graves
Keyword(s):  
Firm Value ◽  
Management Accounting ◽  
Business Environment ◽  
Accounting System ◽  
Activity Based Costing ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Cost Controls ◽  
Matching Criteria ◽  
The Impact

Given the debate in both the professional and scholarly literature on the effectiveness of management accounting systems in the contemporary business environment, there is a need to understand more about the impact of activity-based costing (ABC). In this paper, we show that the choice of a management accounting system, such as ABC, may have a significant impact on firm value. Specifically, for a sample of U.K. firms, we show that firms adopting activity-based costing techniques outperform matched non-ABC firms by approximately 27 percent over the three years beginning on January 1 of the year in which the ABC techniques are first implemented. This result is robust to different matching criteria and for both accounting and market-based measures of performance. Further analysis suggests that ABC adds to firm value through better cost controls and asset utilization, coupled with greater use of financial leverage.

scholarly journals Drivers of Celebrity Endorsement and Its Effect on Consumer’s Buying Behavior: A Case Study of FMCGs in Peshawar

2021 ◽  
Vol 2 (1) ◽  
pp. 87-96
Author(s):  
SHAHZAD KHAN ◽  
SAQIB SHAHZAD ◽  
NAUMAN HABIB ◽  
GHAYYUR QADIR
Keyword(s):  
Quantitative Research ◽  
Business Environment ◽  
Purchase Decision ◽  
Direct Impact ◽  
Celebrity Endorsement ◽  
Buying Behavior ◽  
The Right ◽  
Celebrity Endorsers ◽  
Consumer Buying Behavior

Because of a business environment of cut-throat competition, companies must find ways to strike for survival and sustain a competitive position in the market. Celebrity endorsement is one of the strategies which companies frequently used to promote the brand thus enhance sales and ultimately increase market share. There are a number of researches which investigated the effects of celerity endorsement on consumers’ buying behavior. However, traits such as credibility, expertise attractiveness and compatibility of celebrity endorsers have not been investigated. Therefore, this research is to investigate effects of celebrity endorsement on consumers’ buying behavior. In order to obtain a more reliable result, a quantitative research is carried out to investigate the topic. In general it was found that which trait of a celebrity is most significant in influencing consumer buying behavior. For instance the credibility, expertise, attractiveness and compatibility of the endorser were found to be the most important traits of the celebrity that can influence consumer buying behavior. Generally the effect of celebrity endorsement is found to have little direct impact on consumers’ purchase decision, yet it is still an effective strategy because it is suggested as a good way to grab consumers’ attention. This research also suggests some criteria for selecting the celebrity endorsers with the right attributes for their products. Therefore companies are recommended to conduct sufficient research in order to generate the best effect of a celebrity endorsement.

scholarly journals Business Models and Performance of International Construction Companies

2019 ◽  
Vol 11 (9) ◽  
pp. 2575 ◽  
Author(s):  
Youjin Jang ◽  
Yonghan Ahn ◽  
Moonseo Park ◽  
Hyun-Soo Lee ◽  
Nahyun Kwon
Keyword(s):  
Firm Performance ◽  
Business Model ◽  
Business Models ◽  
Business Environment ◽  
Major Determinant ◽  
Sustainable Business ◽  
Construction Companies ◽  
International Construction ◽  
Market Competitiveness ◽  
And Performance

As the construction business environment becomes ever more competitive and intense, business models are receiving considerable attention as potential sources of sustainable survival and growth. In order to design sustainable business models in today’s global construction market, it is important to understand the business models that would make a construction company achieve higher performance in terms of profitability, growth and market competitiveness. Therefore, this study identifies the business model variables of international construction and statistically analyzes the relationship between business model variables and firm performance guiding 72 international construction companies over a six-year period from 2009 to 2014. We examine the effect of business model variables on firm performance and how different business model variables can lead to different outcomes. The results show that business models play significant roles in determining the performance of international construction companies, with financial resources being a major determinant of profitability and regional diversification a major determinant of revenue growth and market competitiveness. Each business model variable had a different effect on profitability, growth and market competitiveness. This confirms that there are ideal combinations of business model variables that can help firms achieve higher performance. These findings are expected to provide useful guidance to assist executives’ decision making when designing a business model that will enable their firm to thrive in the global marketplace.

Moderating Effect of Strategic Improvisation on product Innovation and Performance of Manufacturing SMEs

2021 ◽  
pp. 237-242
Author(s):  
Ismaila Abubakar ◽  
Ramatu Abdullahi ◽  
Hadiza Baba Ibrahim
Keyword(s):  
Firm Performance ◽  
Empirical Study ◽  
Product Innovation ◽  
Business Environment ◽  
Performance Data ◽  
Regression Techniques ◽  
Interaction Term ◽  
And Performance ◽  
The Right

In a dynamic, complex and competitive business environment, it is vital for business organisations including manufacturing SMEs to improve product innovation capabilities and increase creativity and spontaneity in order to deal with uncertainties associated with intensity and frequency of changes in the environment. This study attempts to investigate the effects of product innovation on performance of manufacturing SMEs in an emerging economy and examine the role of strategic improvisation on product innovation and performance. Data for the study was collected from 182 owners/managers of manufacturing SMEs in Nigeria. The collected data was analysed using correlation and regression techniques. Findings of the empirical study indicate that the coefficient for product innovation is positive and significant for firm performance. However, the result shows that the interaction term between product innovation and strategic improvisation is not significant in predicting firm performance. Therefore, firms can build and enhance their performance using product innovation capabilities regardless of the present or absent of strategic improvisation in the organisation. This study provides implications for managers, entrepreneurs and government in finding the right way to performance through adopting product innovation.

scholarly journals Usefulness of Management Accounting Information in Decision Making Among SMEs: The Moderating Role of Cloud Computing

2021 ◽  
Vol 16 (1) ◽  
pp. 59-92
Author(s):  
Ruhanita Maelah ◽  
◽  
Mohammed Fadhil Farhan Al Lami ◽  
Gheyath Ghassan ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Cloud Computing ◽  
Quantitative Research ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Partial Least Square ◽  
Least Square ◽  
The Relationship

Small and medium sized enterprises (SMEs) are the biggest contributors to the Malaysian economy with more than a third of total gross domestic product (GDP) delivered by these industries. In a competitive business environment, SMEs need to utilize information and technology in making decisions. This study aimed to see the relationship between management accounting information (MAI), decision-making, and cloud computing among SMEs in Malaysia. A quantitative research design utilizing survey questionnaires were used to collect the data. The survey was conducted on 384 Malaysian small and medium-sized enterprises in various sectors. The study obtained 105 useable responses which were analysed using Smart PLS 3.0 (Partial Least Square). The study found all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, positively related to decision-making. The findings also indicated that cloud computing moderated the relationship between MAI and decision-making. The results provided evidence for organizations to realize the importance of MAI, and strategize how to relate to information characteristics in decision-making. Moreover, it enhances the understanding of SMEs on the role of cloud computing, in light of competitive business environments. Future studies have the opportunity to expand the scope to include samples from other geograpical areas and enhance data collection through case studies and interviews to understand the issue in-depth. Keywords: management accounting information (MAI), cloud computing, decision-making, SMEs

UPAYA PENINGKATAN KINERJA PERAWAT GAWAT DARURAT MELALUI BERBAGAI GAYA KEPEMIMPINAN DI RSUD DAERAH ISTIMEWA YOGYAKARTA

2017 ◽  
Vol 6 (3) ◽  
pp. 186-194
Author(s):  
Deby Zulkarnain Rahadian Syah ◽  
Muhamat Nofiyanto
Keyword(s):  
Emergency Room ◽  
Leadership Style ◽  
Quantitative Research ◽  
Secondary Data ◽  
Cross Sectional ◽  
Organizational Goals ◽  
Democratic Leadership ◽  
The Right ◽  
Research Type ◽  
Special Region

Background: Nurses in charge of the Emergency Room are required to have more ability than nurses serving patients in other units. Emergency Room is an initial service in a hospital. One's leadership style will greatly affect the effectiveness of a leader. The selection of the right leadership style can lead to the achievement of individual or organizational goals. Objective: To know the various leadership style used by the head of room in improving the performance of nurses of Emergency Room RSUD in in Special Region of Yogyakarta. Method: This research includes quantitative research type, using cross sectional approach. The population of this study was the head of the treatment room. Secondary data of nurse's performance is taken from nursing care which is written in medical record file of Emergency Room of RSUD in Special Region of Yogyakarta. Results: The performance of nurses at Emergency Room RSUD A in the good category was 100%. The performance of nurses at Emergency Room RSUD B in the enough category was 45%. The performance of nurses at Emergency Room C in good category was 80%. The performance of nurses at Emergency Room RSUD D in good category was 55%. The performance of nurses at RSUD E in the good category was 95%. The result of cross tabulation between leadership style and nurse performance of RSUD in the whole DIY with good performance is leader who use democratic leadership style equal to 35%. Conclusion: Most of the nurse's good performance in Emergency Room is followed by democratic leadership style of head of space.  Keyword: leadership style, head of space, performance of nurses

Construct Validity

2017 ◽  
Author(s):  
Richard McCleary ◽  
David McDowall ◽  
Bradley J. Bartos
Keyword(s):  
Time Series ◽  
Construct Validity ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Time Frame ◽  
Primary Data ◽  
Optimal Time ◽  
Intervention Model ◽  
Right Hand ◽  
The Right

Chapter 8 focuses on threats to construct validity arising from the left-hand side time series and the right-hand side intervention model. Construct validity is limited to questions of whether an observed effect can be generalized to alternative cause and effect measures. The “talking out” self-injurious behavior time series, shown in Chapter 5, are examples of primary data. Researchers often have no choice but to use secondary data that were collected by third parties for purposes unrelated to any hypothesis test. Even in those less-than-ideal instances, however, an optimal time series can be constructed by limiting the time frame and otherwise paying attention to regime changes. Threats to construct validity that arise from the right-hand side intervention model, such as fuzzy or unclear onset and responses, are controlled by paying close attention to the underlying theory. Even a minimal theory should specify the onset and duration of an impact.

News on the Right

2019 ◽  
Keyword(s):  
Quantitative Research ◽  
Meaning Making ◽  
Rhetorical Analysis ◽  
The United States ◽  
Right Wing ◽  
Quantitative Research Methods ◽  
Fox News ◽  
National Review ◽  
Interdisciplinary Field ◽  
The Right

This volume seeks to initiate a new interdisciplinary field of scholarly research focused on the study of right-wing media and conservative news. To date, the study of conservative or right-wing media has proceeded unevenly, cross-cutting several traditional disciplines and subfields, with little continuity or citational overlap. This book posits a new multifaceted object of analysis—conservative news cultures—designed to promote concerted interdisciplinary investigation into the consistent practices or patterns of meaning making that emerge between and among the sites of production, circulation, and consumption of conservative news. With contributors from the fields of journalism studies, media and communication studies, cultural studies, history, political science, and sociology, the book models the capacious field it seeks to promote. Its contributors draw upon a variety of qualitative and quantitative research methods—from archival analysis to regression analysis of survey data to rhetorical analysis—to elucidate case studies focused on conservative news cultures in the United States and the United Kingdom. From the National Review to Fox News, from the National Rifle Association to Brexit, from media policy to liberal media bias, this book is designed as an introduction to right-wing media and an opening salvo in the interdisciplinary field of conservative news studies.

scholarly journals Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance

2020 ◽  
Vol 12 (5) ◽  
pp. 2132
Author(s):  
Andrés F. Ugalde Vásquez ◽  
David Naranjo-Gil
Keyword(s):  
Firm Performance ◽  
Knowledge Acquisition ◽  
Management Accounting ◽  
Top Management Teams ◽  
Management Teams ◽  
Mediating Effect ◽  
Top Management ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Acquisition Processes

Organizations are increasingly aware of the importance of managing the acquisition processes of new and sustainable knowledge, which allows them to increase performance. These knowledge-acquisition processes require top management teams to focus on the external environment to search for sustainable opportunities and initiatives. This spurs top teams to make strategic decisions that require more comprehensive managerial information, which is provided by management accounting systems. Our research analyzes how top management team composition facilitates the acquisition of new knowledge. Our management accounting paper also analyzes the mediating effect of the interactive use of management accounting systems (MASs) and their impact on sustainable firm performance. A survey was conducted among the main manufacturer firms in the Republic of Ecuador. Results were analyzed by using the partial least squares methodology, and they showed a positive effect for the interactive use of management accounting systems on sustainable knowledge-acquisition processes. Results also showed that knowledge acquisition increased firm performance through an interactive use of MASs.

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