scholarly journals The Impact of Cognition on New Value Creation within the Institutional Theory Perspective

10.5772/65641 ◽  
2016 ◽  
Author(s):  
Senay Sabah ◽  
Akin Koçak
Keyword(s):  
Institutional Theory ◽  
Value Creation ◽  
The Impact

scholarly journals Differences in Disclosure of Integrated Reports at Energy and Non-Energy Companies

Energies ◽  
2021 ◽  
Vol 14 (5) ◽  
pp. 1253
Author(s):  
Maja Piesiewicz ◽  
Marlena Ciechan-Kujawa ◽  
Paweł Kufel
Keyword(s):  
Ownership Structure ◽  
Value Creation ◽  
Energy Sector ◽  
Financial Data ◽  
Integrated Reporting ◽  
Creation Process ◽  
And Performance ◽  
Energy Companies ◽  
The Impact ◽  
Value Creation Process

Integrated reports combine financial and non-financial data into a comprehensive report outlining the company’s value creation process. Our objective is to find the completeness of disclosures, which is a crucial aspect of an integrated report’s quality. This study contributes to the integrated reporting examination by identifying quantitative and qualitative gaps when applying Integrated Reporting standards, focusing on the energy sector. We conducted the study on 57 published integrated reports of listed companies in Poland. The content of each report was examined for 49 features divided into eight areas. We identify the strengths and weaknesses of current reporting performance and the impact of the company’s sector on reports’ quality. We noted that there are significant differences among the areas. The major problems concern implementing IIRC’s framework on the connections between the business model and the organization’s strategy, risks, opportunities, and performance. Our research also noted that the level of specific disclosures might be related to a company’s ownership structure. We investigated the significance of differences among companies from the energy and non-energy sectors using statistical methods. As a result of the study, we obtained that disclosures’ completeness depends on the operation sector. The companies in the energy sector publish higher-quality integrated reports than companies in the other sectors.

The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPI

2018 ◽  
Vol 19 (5) ◽  
pp. 935-964 ◽  
Author(s):  
Neha Smriti ◽  
Niladri Das
Keyword(s):  
Firm Performance ◽  
Intellectual Capital ◽  
Value Creation ◽  
Generalized Method Of Moments ◽  
Value Added ◽  
Secondary Data ◽  
Share Price ◽  
Content Type ◽  
Listed Firms ◽  
The Impact

Purpose The purpose of this paper is to examine the effect of intellectual capital (IC) on financial performance (FP) for Indian companies listed on the Centre for Monitoring Indian Economy Overall Share Price Index (COSPI). Design/methodology/approach Hypotheses were developed according to theories and literature review. Secondary data were collected from Indian companies listed on the COSPI between 2001 and 2016, and the value-added intellectual coefficient (VAIC) of Pulic (2000) was used to measure IC and its components. A dynamic system generalized method of moments (SGMM) estimator was employed to identify the variables that significantly contribute to firm performance. Findings Indian listed firms appear to be performing well and efficiently utilizing their IC. Overall, human capital had a major impact on firm productivity during the study period. Furthermore, the empirical analysis showed that structural capital efficiency and capital employed efficiency were equally important contributors to firm’s sales growth and market value. The growing importance of the contribution of IC to value creation was consistently reflected in the FP of these Indian companies. Practical implications This study has robust theoretical grounds and employs a validated methodology. The present study extends knowledge of IC among academicians and managers and highlights its contribution to value creation. The findings may help stakeholders and policymakers in developing countries properly reallocate intellectual resources. Originality/value This study is the first study to evaluate IC and its relationship with traditional measures of firm performance among Indian listed firms using dynamic SGMM and VAIC models.

scholarly journals Investigating the Path from Supply Chain Integration to Business Performance: Evidence from a Sub-Saharan African Economy

2016 ◽  
Vol 11 (6) ◽  
pp. 225 ◽  
Author(s):  
Jonathan Annan ◽  
Nathaniel Boso ◽  
Dominic Essuman
Keyword(s):  
Supply Chain ◽  
Life Cycle ◽  
Financial Performance ◽  
Value Creation ◽  
Coming Out ◽  
Product Life Cycle ◽  
Business Performance ◽  
Supply Chain Integration ◽  
Primary Data ◽  
The Impact

Following the growing concerns on the inconsistent findings in previous research and drawing on the social exchange and networking theories, this study re-examined the impact of supply chain integration (SCI) on business performance (i.e. value creation and financial performance). The study argues that the impact of SCI on financial performance is through value creation and is depended upon longevity of product life cycle. Using primary data from 79 firms in Ghana, the study finds that value creation is a short-run consequence of SCI while financial performance is a long-run outcome of SCI. Additionally, results show that the financial performance outcome of SCI is experienced more from integrative efforts than from the value creation outcome. Results further indicate that firms whose products stay relatively shorter on the market are more likely to experience lower positive impact of SCI on value creation, and thus firms’ ability to become proactive, monitor, and collect market information on product performance throughout its life cycle is key for coming out with strategies that will enable them maximize product’s life span so as to experience greater benefits that come with pursuing integration with other channel members.

scholarly journals Talent Value Creation during Digital Transformation: A Inductive Model of HR Reengineering

2021 ◽  
Vol 4 (4) ◽  
Author(s):  
Hsiu-Hua Hu ◽  
Yaozong Zhu
Keyword(s):  
Qualitative Study ◽  
Value Creation ◽  
Talent Development ◽  
Digital Transformation ◽  
Four Dimensions ◽  
Research Questions ◽  
Key Features ◽  
The Impact ◽  
A Company ◽  
Insight Into

In this study, we are to explore (1) features of HR reengineering, (2) the impact of business digitalization strategies on digital transformation and HR engineering, (3) the impact of business digitalization strategies and HR reengineering on talent value creation, and present the results of a qualitative study that offers insight into 42 “thought units”, which were “categorizing” into four dimensions corresponding to our research questions: (1) plan, (2) do, (3) check, and (4) action. The “check” dimension corresponds to the four key features of HR reengineering related to business digitalization strategy, and how to create talent value when a company successfully implements business-led digital transformation, HR reengineering, and talent value creation, including (1) talent planning, (2) talent introduction, (3) talent adjustment, and (4) talent development.

scholarly journals The impact of Key Audit Matters (KAMs) on financial information quality: Evidence from Lebanon

2021 ◽  
Vol 19 (2) ◽  
pp. 135
Author(s):  
Joelle Matta ◽  
Khalil Feghali
Keyword(s):  
Value Creation ◽  
Information Quality ◽  
Investment Decision ◽  
Financial Statements ◽  
Financial Information ◽  
Audit Report ◽  
External Auditors ◽  
Expectations Gap ◽  
Expectation Gap ◽  
The Impact

<p>The purpose of this study is to discover the impact of Key Audit Matters (KAMs) on financial information quality and their value for Lebanese auditors. The value creation of KAMs is determined by its financial information quality, its ability to help during investment decision and its effect on the audit expectation gap. The research is conducted through a survey that was filled by external auditors who audit Lebanese banks exclusively, and are involved in the new audit report. The main results show that reporting by using Key Audit Matters adds value to the audit report from the perspective of Lebanese external auditors, and can reduce information asymmetry, increase trust in accounting and reduce the expectation gap. Moreover, the results marked that KAM improves the auditee's understanding in the audited entity, builds confidence in the audited financial statements, and helps to reduce the audit expectations gap.</p>

scholarly journals The effect of business model innovation on organization performance

2021 ◽  
pp. 1481-1488 ◽  
Author(s):  
Amineh A. Khaddam ◽  
Hani J. Irtaimeh ◽  
Ahmad Rajaa Salameh Al-Batayneh ◽  
Suliman Raja Salameh Al-Batayneh
Keyword(s):  
Business Model ◽  
Value Creation ◽  
Business Model Innovation ◽  
Arab Countries ◽  
Organization Performance ◽  
Company Performance ◽  
Value Proposition ◽  
Value Capture ◽  
The Impact ◽  
Measures Of Performance

The aim of the study is to investigate the impact of business model innovation (BMI) on firm performance. The sample of the study consisted of 120 managers from Alban Al-youm Company in Jordan, a leading dairy company. Data were collected using a questionnaire administered to managers. Eighty-seven questionnaires were retrieved valid for the purpose of data analysis. BMI was measured using three components: value creation, value proposition and value capture innovations while company performance was assessed via self-rated questions about operational measures of performance. The results accepted the hypotheses that all dimensions of BMI had significant effects on company performance. That being so, the study contributed to the literature on BMI on company performance in the absence of such studies that use samples for Arab countries, particularly, from Jordan in one of the most vital industries, which is a dairy industry.

scholarly journals The Impact of Entrepreneurial Marketing toward Work Perfromance at the Centre of Garut Specialty Food

2019 ◽  
Vol 2 (1) ◽  
pp. 42-50
Author(s):  
Tasya Kahfia Abshariena ◽  
Sisca Eka Fitria
Keyword(s):  
Data Analysis ◽  
Value Creation ◽  
Risk Taking ◽  
Structural Equation ◽  
Business Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Entrepreneurial Marketing ◽  
The Impact ◽  
Resource Leveraging

The MSMEs is a sector that has a very large role in increasing the economic growth of the Indonesta state. Garut Regency of West Java utilizing the wealth and potential they have by making MSMEs as employment. One factor that has a very umportant role in the development of MSMEs is precisely the Dodol Industry itself is marketing but there are still many who use traditional marketing. This study aims to analyze the influence of Entrepreneurial Marketing on business performance at dodol centers in Garut Regency.   This study aims to determine the effect of Opportunity Focus, Proactiveness, Customer Intensity, Innovation, Risk Taking, Resource Leveraging, and Value Creation on Business Performance. The population in this study were business actors in the dodol center of Garut Regency, which amounted to 156 business actors with a sample of 70 respondents. This study uses a non-probability sampling technique that is Purposive sampling. The data analysis technique in this study is descriptive with data analysis of Structural Equation Model-Partial Least Square by performing data processing using SMART-PLS 3.0. The results of this study are that Customer Intensity, Innovation, Risk Taking, Resource Leveraging, and Value Creation have a significant effect on Business Performance, while Opportunity Focus and Proactiveness have no significant effect on Business Performance. From the r-square results that the seven independent variables witch is Entrepreneurial Marketing simultaneously contribute influence of 60.1%, which has moderate value.

Online Community Value Co-creation

2020 ◽  
Vol 44 (3) ◽  
pp. 645-669
Author(s):  
Haili Pan
Keyword(s):  
Value Creation ◽  
Online Communities ◽  
Online Community ◽  
Corporate Strategy ◽  
Social Strategies ◽  
Electronic Communications ◽  
Content Type ◽  
Economic Strategies ◽  
Interaction Strategy ◽  
The Impact

PurposeMany companies strengthen their interaction with consumers by establishing online communities and bring convenience to value co-creation with consumers. Some companies use economic and social strategies to stimulate consumer value creation. However, the way to increase the effectiveness of such corporate strategies remains unclear. To address this challenge, this study investigates the impact patterns of economic and social strategies that influence consumers' value co-creation behaviour in firm-hosted online communities (FOCs). Moreover, the effective conditions for the value co-creation of the two strategies are explored.Design/methodology/approachData from an FOC were collected for electronic communications products. A total of 1,305 second-hand data records on value co-creation activities were obtained. Then, an econometric model was built and Stata14.0 software was used for data analysis.FindingsThe effect of economic interaction strategy on the value co-creation in online communities is an inverted U-shaped model, and that of social interaction strategy is relatively stable and is not an inverted U-shaped model. Value creation initiatives introduced by enterprise personnel adopt economic strategies to improve effectiveness. On the contrary, value co-creation activities initiated by consumers use social strategies for the same purpose. Economic strategies are effective for large teams, whereas social strategies may lead to a “free rider” mentality.Research limitations/implicationsThis study finds two important factors affecting the value co-creation in FOCs and their effective boundaries. However, other factors may also affect the online community value co-creation. Future research can further explore the intrinsic mechanisms of these strategies for value co-creation.Practical implicationsThis article mainly discusses the influence of stimulation strategies on the value co-creation in an actual company community and exhibits good practical significance for the value co-creation activity and management in online communities. Firstly, corporate strategy is effective in communities, but this strategy requires proper control. Secondly, the company strategy must consider appropriate application conditions.Originality/valueThis study deepens the understanding of the impact of economic and social strategies on the value co-creation in FOCs and the effective boundaries of these impact patterns.

Institutional pressures and the extent of cross-channel integration: the moderating effect of enterprise's capabilities

2020 ◽  
Vol 3 (1) ◽  
pp. 113-133
Author(s):  
Guangling Zhang ◽  
Chenchen Liu ◽  
Hui Wang
Keyword(s):  
Institutional Theory ◽  
Positive Impact ◽  
Institutional Pressures ◽  
Resource Based View ◽  
Content Type ◽  
Technology Competence ◽  
Manufacturing Enterprises ◽  
Channel Integration ◽  
Empirical Perspective ◽  
The Impact

PurposeCurrently, the issues of cross-channel integration (CCI) have become the attentive focus. However, little research based on institutional theory details the drivers of and obstacles to adopt CCI strategy. Combined with resource-based view (RBV) and institutional theory, this thesis studies the effect of institutional pressures on the manufactures' extent of CCI, through exploring the moderating effects of firm's technology competence and relationship governance capabilities on the relationship between institutional pressures and the extent of CCI.Design/methodology/approachThe survey data of 249 valid research samples were obtained from Chinese manufacturing enterprises. Statistical software such as SPSS 22.0 and AMOS 18.0 was used to analyze the data and test the conceptual model and relevant research hypotheses from an empirical perspective.FindingsThe results of empirical study from 249 manufacturers indicate that the mimetic, coercive and normative pressures perceived by enterprises can significantly promote their extent of CCI; relationship governance capabilities attenuate the positive impact of mimetic pressures on the extent of CCI, but strengthen that of normative pressures on the extent of CCI; besides, technology competence can attenuate the positive effect of mimetic pressures on the extent of CCI, but enhance that of normative pressures on the extent of CCI.Originality/valueFew studied the impact of the interaction of internal capabilities and external institutional pressures on CCI of enterprises. This study combines institutional theory and resource-based view to fill the theoretical gap in this regard.

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