scholarly journals Cost-System Functionality, Perceived Usefulness of Cost Information and Performance of Oil Palm Enterprises in Malaysia

Author(s):  
Neilson Anak Teruki ◽  
Foong Soon Yau
2015 ◽  
Vol 18 (2) ◽  
pp. 22-35 ◽  
Author(s):  
Chwen Jen Chen ◽  
Kee Man Chuah ◽  
Jimmy Tho ◽  
Chee Siong Teh

Abstract Wikis, being one of the popular Web 2.0 tools, have impacted students’ engagement and performance particularly in the aspects of second and foreign language learning. While an increasing number of studies have focused on the effectiveness of wiki in improving students’ writing skills, this study was conducted to examine the attitudinal factors that influence English as a Second Language (ESL) students’ group collaboration in using wikis for a writing task that was divided into three phases: pre-writing, individual-construction, joint-constructions. Data collected from these students after completing this task was analyzed based on three attitudinal aspects: motivation, perceived usefulness, and perceived ease of use. The findings reveal high mean scores for all aspects. Further multiple regression analysis reveals that motivation is the most important factor associated with group collaboration, indicating the need to boost students’ motivation to encourage effective collaboration in completing wiki writing tasks.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Deepak Chawla ◽  
Himanshu Joshi

PurposeIndia has the second highest percentage of mobile wallet adoption driven by availability of affordable smartphones and Internet. Despite a general interest, studies on its adoption have been scarce. This research assumes that user segments exist, each with their own level of maturity, and addresses the question “Are there segments which can be profiled?” Thus, the objectives of the study are to propose a model that explains the attitude of user segments towards its adoption; identify probable user segments and profile them; examine the importance and performance of constructs which influence attitude within each cluster and recommend ways to improve performance.Design/methodology/approachThis paper employs the constructs from two popular theories on technology adoption, i.e. technology acceptance model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT). A synthesis of review of literature on these models, besides two focus group discussions (FGDs), was used to design a pilot instrument. A nationwide survey was conducted, and 744 responses were obtained. Convenience sampling was used to select the respondents. The average scores of various constructs were computed and subjected to hierarchical clustering. Further, k-means clustering was carried out. The demographic profiling of each cluster was done through cross-tabulation and differences related to attitude and intention between clusters were tracked by one-way Analysis of Variance (ANOVA). To determine the relative importance and performance of constructs within each cluster, Importance-Performance Map Analysis (IPMA) using Smart Partial Least Squares (PLS) was carried out.FindingsThe hierarchical clustering resulted in three clusters. The result of k-means clustering was used to label the clusters as Technology Enthusiasts (TE), Technology Sceptics (TS) and Technology Pragmatists (TP). The obtained clusters were found to differ in terms of perception, attitude, intention, behavior, marital status, education, occupation and income levels. With respect to each cluster, it was seen that the top three important constructs are Perceived Usefulness (PU), Security (SEC) and Lifestyle Compatibility (LC) as indicated by the IPMA. The findings indicate that mobile wallet providers should focus on all six constructs, with special focus on PU, SEC and LC. The findings of this study will help mobile wallet providers in customizing their offerings to enhance adoption attitude in all three clusters.Research limitations/implicationsThis study examines the perception of students and working professional towards mobile wallet adoption and uses this data for segmentation. However, there could be underlying differences between these two groups, as the motive behind adopting a technology may be different. Thus, treating them as homogenous user segments could be a limitation. Therefore, exploring segments and profiles for each type of user may be an area for future research. Mobile wallet providers should also give utmost importance to perceived usefulness, security and lifestyle compatibility while designing their services. This will not only enhance user trust and compatibility with mobile wallet but also improve the outcomes associated with its usage.Practical implicationsThis study will help mobile wallet providers understand the user segments and customize their service offerings.Originality/valueThis study provides a comparison of the respondent profiles of three obtained segments of mobile wallet users. While prior studies have identified segments associated with adoption of technologies like ATM banking, SMS banking, online banking, Internet banking, mobile banking etc., not much has been reported on mobile wallet adoption. To the best of the authors' knowledge, this is a novel study in India, aimed at identifying user clusters among adopters of mobile wallets and developing cluster profiles based on demographic, attitude and intention.


2015 ◽  
Vol 21 (6) ◽  
pp. 1319-1336
Author(s):  
Ka Young Oh ◽  
Lorraine Warren

Purpose – The purpose of this paper is to explore the adoption, use, and performance of e-trade systems in South Korean businesses. Design/methodology/approach – The authors developed a modified Technology Acceptance Model extended through resourced-based view theory, to address the performance aspect, hitherto neglected in previous studies. Using the new model, 114 businesses were surveyed, measuring relationships between perceived usefulness, perceived ease of use, e-system usage, and business performance. Latent mean analysis was performed to examine the moderating effects of high and low e-trading system usage. Findings – Through latent mean analysis, the authors determined that the influence of variables varies depending on the level of e-trading system usage. In both the high and low usage groups, perceived convenience influenced reuse of e-trading systems and reuse also had effects on business performance. Research limitations/implications – The authors only examined Korean enterprises, so it would be useful to also examine the foreign counterparts in international e-trade transactions. Follow-up studies could examine how the dynamics of the sector change over time. Qualitative case study approaches could better understand the perspectives of firms in relation to management strategy formulation and decision making. Practical implications – The results provide important insight for managers and policymakers concerned with developing electronic trading system strategies, and e-trading system contexts. Originality/value – Although many studies have explored relationships among perceived advantages, such as usefulness and convenience and use and performance, none have investigated the relationship between usage and business performance targeting e-trading systems.


2016 ◽  
Vol 116 (3) ◽  
pp. 466-482 ◽  
Author(s):  
Ruben Huertas-Garcia ◽  
Carolina Consolación ◽  
Marta Mas-Machuca

Purpose – The purpose of this paper is to understand how an advertising campaign incorporating an ecological message affects heuristic structure of consumer preferences for hedonic (design and aesthetics) and utilitarian benefits (functionality and performance) provided by the product advertised. Also, the second objective is to reach an understanding of how brand equity moderates these relationships. Design/methodology/approach – The paper proposes a two-stage study: a qualitative and exploratory part, in which the authors seek to determine the most important hedonic and utilitarian attributes as well as strong and weak brands, and a quantitative and causative part to test the hypothesis proposed. Findings – The results show that when the brand advertised incorporates an ecological message, consumers show a greater preference for hedonic attributes than when the advertisement does not incorporate this message. On the other hand when the brand incorporating the sustainable message is weaker, consumers show a greater preference for hedonic attributes than when it is stronger. Practical implications – The result shows important managerial implications for companies with weaker brands, since it indicates that it is much more profitable, in terms of consumer’s perceived usefulness, to invest in social and ecological actions than stronger brands. Originality/value – Analyse how the used of ecological messages can modify consumer’s heuristic according to utilitarian and hedonics attributes.


2017 ◽  
Vol 91 (7/8) ◽  
pp. 224-235
Author(s):  
Yvonne Krabbe-Alkemade ◽  
Tom Groot

This paper explores the question how much detail a cost system needs to have in order to provide reliable cost information at a reasonable price. In general, fine-grained cost systems with a lot of detail (in product definition, in cost drivers and in cost pools) are expected to provide more reliable cost information than coarse- grained cost systems with less detail. This paper takes as an example the DBC cost system that has been developed for the Dutch hospital sector. The fine-grained DBC system with over 40,000 health care products appears to outperform lowergrained DRG systems with “only” 15,000 and 6,000 health care products on cost homogeneity and predictive validity. It does so however at the cost of a high number of products with measurement and specification errors, caused by a large number of outliers and by a low number of observations in product groups. The cost-effectiveness of the DBC system is not very high: only 3% of all DBC-codes explains 80% of total costs, whereas the lower-grained DRG system uses 14% of the codes to explain 80% of total costs. Combined with the high administration cost of the DBCsystem, it was from an economic perspective, a sensible idea to replace the finegrained DBC-system by the coarse-grained DOT system.


2018 ◽  
Vol 6 (1) ◽  
pp. 1-8
Author(s):  
Ramayanty Bulan ◽  
◽  
Tineke Mandang ◽  
Wawan Hermawan ◽  
Desrial Desrial ◽  
...  
Keyword(s):  
Oil Palm ◽  

2018 ◽  
Author(s):  
Ju-Ling Hsiao ◽  
Rai-Fu Chen

BACKGROUND With the widespread use of mobile technologies, mobile information systems have become crucial tools in health care operations. Although the appropriate use of mobile health (mHealth) may result in major advances in expanding health care coverage (increasing decision-making speeds, managing chronic conditions, and providing suitable health care in emergencies), previous studies have argued that current mHealth research does not adequately evaluate mHealth interventions, and it does not provide sufficient evidence regarding the effects on health. OBJECTIVE The aim of this study was to facilitate the widespread use of mHealth systems; an accurate evaluation of the systems from the users’ perspective is essential after the implementation and use of the system in daily health care practices. This study extends the expectation-confirmation model by using characteristics of individuals, technology, and tasks to identify critical factors affecting mHealth continuance and performance from the perspective of health care professionals (HCPs). METHODS A questionnaire survey was used to collect data from HCPs who were experienced in using mHealth systems of a Taiwanese teaching hospital. In total, 282 questionnaires were distributed, and 201 complete and valid questionnaires were returned, thus indicating a valid response rate of 71.3% (201/282). The collected data were analyzed using WarpPLS version 5.0 (ScriptWarp Systems). RESULTS The results revealed that mHealth continuance (R2=0.522) was mainly affected by perceived usefulness, technology maturity, individual habits, task mobility, and user satisfaction, whereas individual performance (R2=0.492) was affected by mHealth continuance. In addition, user satisfaction (R2=0.548) was affected by confirmation and perceived usefulness of mHealth, whereas perceived usefulness (R2=0.521) was affected by confirmation. This implied that confirmation played a key role in affecting perceived usefulness and user satisfaction. Furthermore, the results showed that mHealth continuance positively affected individual performance. CONCLUSIONS The identified critical factors influencing mHealth continuance and performance can be used as a useful assessment tool by hospitals that have implemented mHealth systems to facilitate the use and infusion of the systems. Furthermore, the results can help health care institutions that intend to introduce or develop mHealth applications to identify critical issues and effectively allocate limited resources to mHealth systems.


2020 ◽  
Vol 10 (2) ◽  
pp. 147
Author(s):  
Made Aristia Prayudi ◽  
Gusti Ayu Ketut Rencana Sari Dewi ◽  
Putu Riesty Masdiantini

When compared to other districts in Bali Province, Klungkung has the lowest performance accountability score. The current study aims to evaluate the technical and psychological aspects of performance indicators development process of the local government. The technical aspect evaluation was done by implementing logic model analysis procedures and adopting a four-quadrant analysis approach. The  psychological aspect analysis was conducted by examining the motivational factors taken from the perspective of Institutional Theory for determining individual behavior in developing performance indicators in governmental organizations. The results show that there is a discrepancy in the number of performance indicators presented in the planning and performance reporting documents, as well as an absence of logical relationships among them. Psychologically, the quality of Klungkung’s performance indicators development is determined by the perception of the performance indicators matrix difficulty, the perceived usefulness of technical training, the level of top management commitment, the assertiveness enforcement of the regulations, and the existence of social pressure and pressure on professionalism. It can be implied that technical policies need to be formulated by local government organizations.  


Author(s):  
Renato Pereira Monteiro ◽  
Carlos Pinho

The purpose of this chapter is to identify the importance, use, and level of implementation of cost accounting in Brazil's public sector and its relationship with the features of user's professional experience. The research is positivistic and quantitative, carried out through a survey to the employees of the accounting and internal control departments from the municipalities, states, and of the executive branch of the union. A total of 344 answers were obtained, and the analysis was performed only in 320 respondents from the executive branch of the Brazilian's public sector. The results show the users' belief in the importance of cost information for the public sector, but in spite of this belief, there is a low use of information that can be motivated by the lack of cost system implementation or by the primacy of the use of financial and budgetary information in decision making. The results show that the importance level of cost information is not significantly different independent of a low, high, or moderate experience in accounting or management experience.


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