Purpose This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the study is concentrated on Iranian financial organizations and managers of these organizations were identified as respondents for the questionnaire survey. Design/methodology/approach This study used the SmartPLS to analyze the data, and the model of the study was estimated with structural equation modeling (SEM). It follows the recommended two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) and confirmatory structural models (path analysis). Findings The study uncovered the existence of direct relationships between competition and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between competition and managerial performance is mediated by MAS. Research limitations/implications The findings provide valuable insights to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly. Originality/value Prior researches confirm that there is no unique and universal MAS for all organizations, as this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS researches in the service organizations.
This research has recommended a conceptual framework for considering the online buying behavior factors which they are namely privacy, trust, perceived value and the firm reputation that they have an impact on the electronic satisfaction of customers. To test the conceptual framework, SPSS has been used to analyze the data collected from 146 online buyer customers in Malaysia. The results of the study indicate online buying behavior factors which they are namely privacy, trust, perceived value and the firm reputation are significantly and positively related to e-satisfaction of the customer. Moreover, according to the demographic characteristics it can be guidance for the online business firms or organization to identify the problems to take actions to attract more online shopping consumers in Malaysia.
The blood of each economic is corporate entrepreneurship. Current research has investigated the link from the middle managers' viewpoint on the sector of Iranian technology generation between perceived organizational support and perceived organizational performance mediated by corporate entrepreneurship (CE). Scholars appraised vital internal organizational elements which impact middle managers in the CEE; like, work discretion, time availability, rewards, management support, and organizational boundaries. Corporate entrepreneurship (CE) has three is components; such as, proactiveness, risk taking, and product innovation. In result, perceived organizational implementation was assessed as: performance of innovation, market, and financial. In current study 500 validated questionnaires has been provided by middle managers. Finally, this research has present recommendations for better understanding of relation between perceived organizational support and perceived organizational performance mediated by corporate entrepreneurship.
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