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.

Big Data Adoption

This study inspects how big data is comprehended by IT experts and the difficulties that they have in respect to the reception of big data examination. The study also looks into the contributing factors of big data adoption within the manufacturing and services sectors in India. The data were analyzed using exploratory and confirmatory factor analyses, and relevant hypotheses were derived and tested by SEM analysis. The findings revealed that relative advantage, compatibility, complexity, organizational size, top management support, competitive pressure, vendor support, data management, and data privacy are the factors that are important for both industries. Through a comparison of the industries, statistically significant differences between the service and the manufacturing sectors were found; in other words, it has been noted that the relative importance of all factors for big data adoption differs between the industries, with the only exception being its complexity – it was found to be insignificant for the manufacturing sector.

COVID-19 Death in High-Medicaid Nursing Homes: The Role of Employment Empowerment

This study examines the association between COVID-19 death and employee empowerment in under-resourced nursing homes (70% or higher Medicaid census). Employee empowerment captures elements of participative decision making, autonomy, responsibility, open communication, decentralization, and decision-making flexibility within an organization. Survey data from 391 Directors of Nursing (response rate of 37%) from 2017-2018, were merged with secondary data from CMS Nursing Home COVID-19 Public File, LTCFocus, Area Health Resource File, and Nursing Home Compare. A Poisson regression was used to examine reported COVID-19 death and employee empowerment. The independent variable employee empowerment was the mean score of summated Likert scale questions. Control variables included organizational (size, location, ownership, chain affiliation, quality, payer mix, acuity, occupancy, and race/ethnicity, staffing mix), and county factors (Medicare Advantage penetration, per capita income, poverty, unemployment, education, 65+ population, and competition). Employee empowerment was associated with a lower number of COVID-19 cases (p < 0.05). Rural, not-for-profit, and payer-mix were also significantly associated with a lower number of COVID-19 deaths. Employee empowerment captures the decentralization of authority and an employee’s ability to make decisions without approval. In light of this crisis, empowerment may have helped under-resourced nursing homes be more agile and faster in their response. High-Medicaid nursing homes may need to consider different decision-making practices when faced with a crisis, such as, COVID-19.

Factors Affecting New Agricultural Business Entities’ Adoption of Sustainable Intensification Practices in China: Evidence from the Main Apple-Producing Areas in the Loess Plateau

The unsustainability of China’s agricultural production requires an urgent shift from traditional to more sustainable practices; however, the acceleration thereof remains challenging. New agricultural business entities (NABEs) lead agricultural modernization and strongly guide the application of innovative agricultural technologies and models. Thus, an understanding of the factors that influence NABEs’ adoption of sustainable intensification practices will promote their widespread adoption. We developed a model based on innovation diffusion theory and the technology–organization–environment framework, which can both distinguish the influencing factors at different adoption stages and identify the influencing factors of technology adoption from a multidimensional perspective. The results indicate that differences in regional agroecological endowments emerge as the most important influencing factor. Relative advantage, perceived barriers, and agricultural extension services have a significant effect on adoption intention and decision, but a smaller effect on intention. Management and risk response capacities have a significant positive effect on adoption decisions, but no effect on intention. Meanwhile, organizational size has no effect on adoption intention or decision. Adoption intention significantly positively influences, but only partially explains, adoption decisions. Our findings provide a basis for technology promoters to categorize potential adopters by technology adoption stage and provide targeted strategies to stimulate technology demand.

Not All Remote Workers Are Similar: Technology Acceptance, Remote Work Beliefs, and Wellbeing of Remote Workers during the Second Wave of the COVID-19 Pandemic

Although a large part of the world’s workforce engaged in mandatory Work from Home during the COVID-19 pandemic, the experience was not the same for everyone. This study explores whether different groups of employees, based on their work and organizational characteristics (i.e., organizational size, number of days per week working from home, working in team) and personal characteristics (i.e., remote work experience, having children at home), express different beliefs about working remotely, acceptance of the technology necessary to Work from Home, and well-being. A study was conducted with 163 Italian workers who answered an online questionnaire from November 2020 to January 2021. A cluster analysis revealed that work, organizational, and personal variables distinguish five different types of workers. ANOVA statistics showed that remote workers from big companies who worked remotely several days a week, had experience (because they worked remotely before the national lockdowns), and worked in a team, had more positive beliefs about working remotely, higher technology acceptance, and better coping strategies, compared to the other groups of workers. Practical implications to support institutional and organizational decision-makers and HR managers to promote remote work and employee well-being are presented.

Saiz Organisasi Berperanan Sebagai Moderator Antara Amalan Piawaian Halal Dan Prestasi Organisasi (Size Of Organisation as A Moderating Factor in The Practice of Halal Standard and Performances)

This study aimed to examine whether organizational size plays a role as a moderator of the relationship between halal standards practices and organizational performance. The study was also conducted to look at organizational performance differences for multinationals and medium-sized enterprises among halal food entrepreneurs in Malaysia. A total of 241 organizations through the Internal Halal Committee for the multinational (n = 69) and medium-sized enterprises (n = 172) in Malaysia were involved as respondents in the cross-sectional survey method using selected survey tools. Reliability and validity of the questionnaire were performed and cronbach's alpha values were within the generally accepted range (0.87 to 0.94). The data were analyzed using IBM Statistical Package For Social Science (SPSS) software version 21.0 The study findings show that i) organizational size acts as a moderator between the relationship between halal standard practices for halal operations and organizational performance; ii) significant differences in organizational performance for multinationals and medium-sized enterprises. Studies have found that organizational performance is influenced by a chain that interacts with each other starting from input, which then translates into process and ultimately results that are also supported by internal control of the organization. Indeed, the aspect of the practice of halal standards should be given attention by all parties in making Malaysia a halal hub that remains international. At the same time, further studies on halal food should also take into account the scope, methodology and respondents of the research involved in developing knowledge in this area.

Transformational Leadership and Work Engagement on Turnover Intention of Employees in the MNCs in Vietnam: The Moderating Role of Job Satisfaction and Organizational Size

Specifically, this research paper aims to provide a more detailed understanding of how transformational leadership can influence employee’s morale and attrition intentions, using the exploration of job satisfaction and organizational size as a moderator. The survey included 652 employees from sixteen MNCs operating in Ho Chi Minh City, Vietnam. Data was analyzed using AMOS software package version 24.0. The results have shown that transformational leadership has a positive impact on work engagement and work engagement has a mitigating effect on turnover. In addition, it suggests that job commitment influences the connection between transformational leadership and the employee’s desire to make a transition. This study’s result will benefit the managers who wish to reduce employee turnover by leveraging on the transformational leadership style of management. In larger organizational settings, empirical evidence supports this theory. Both theories were afforded empiric support. Discussions, conceptual and administrative consequences, shortcomings, and potential guidance are also presented.

Our Board, Our Rules: Nonconformity to Global Corporate Governance Norms

What drives organizational nonconformity to global corporate governance norms? Despite the prevalence of such norms and attendant conformity pressures, many firms do not adhere to them. We build on a political view of corporate governance to explore how different national institutional contexts and organizational conditions combine to produce over- and underconformity to global board independence norms. Using configurational analyses and data from banks in OECD countries, we identify multiple equifinal combinations of conditions associated with over- and underconformity. We also find that over- and underconformity have different drivers. We conjecture that while overconformity is associated with a shareholder–management coalition in liberal market economies, underconformity results from multiple complex combinations of national and organizational conditions that often include dominant blockholders, strong labor rights, and small organizational size. We leverage these findings to abduct theoretical insights on nonconformity to global corporate governance norms. Doing so sheds light on the role of power in conditioning the adoption of global practices and contributes to research on international corporate governance by informing discourse surrounding the globalization of markets.

Practice transformation at scale through a microsystems quality improvement (QI) approach.

e18667 Background: How oncology providers should implement practice transformation for value-based care is unclear, particularly at scale. Organizational size enables efficient “top down” approaches, but also presents challenges such as physician engagement. Dis-economies of scale can be acute in oncology due to physician autonomy and coordination costs. We hypothesized that organizational change based in sense-making models that enhance physician engagement and use a decentralized, iterative microsystems approach will enable practice transformation to scale. Methods: Florida Cancer Specialists & Research Institute (FCS) is a physician led 250-oncologist statewide practice, with regional variation in disease state/mix, patient cohort, etc., making a purely top-down approach to organizational change infeasible. FCS prototyped a transformation strategy starting in June 2017 based on sharing interpreted data with physician and executive leadership. Later implementation directly engaged physicians in a microsystems quality QI strategy focused on regional performance. Interventions targeted disease, health service utilization, location, and individual physicians. Performance was evaluated using data from Medicare’s Oncology Care Model (OCM) and assessed using the one-sided risk target (4% below benchmark). We analyzed 70,239 performance period (PP) episodes at FCS across 35,116 patients. Results: In the pre- intervention period (90% of PP1 episodes, completed by June 2017), FCS was 5.8% above target. Performance was 10.9% above target for the remainder of PP1 (10% of PP1 episodes), then improved to 0.3% above target in PP2 and PP3, and below target by 0.9%, 0.8%, and 0.75% in PP4, PP5, and PP6. Early QI efforts focused on performance in lung cancer, which was 2.5% over target in PP1; it improved to 2.1% under target in PP6. Later regional QI sessions targeted cancer, utilization and providers. Pre-intervention, all 18 regions were above target; by PP6, 11 out of 19 regions were below target. Relative to the pre-intervention period, per-episode inpatient costs increased by 12.1% for the remainder of PP1 and increased by 4.3% and 1.3% in PP2 and PP6; inpatient costs decreased in PP3, PP4, and PP5 by 3.8%, 2.4% and 4.8%. Conclusions: Practice transformation in oncology can achieve scale through models of organizational change that foster physician engagement. Data, when clinically contextualized, is a foundational tool in the sense-making process. Scale can develop through an additive microsystems approach in which QI units are de-centralized, accountability is defined, and iteration becomes part of organizational culture. [Table: see text]