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.
PurposeThe purpose of this paper, as an empirical investigation of a contingency theory, is to examine the relationship between technology (as a contingent variable) and management accounting system (MAS) characteristics on managerial performance. The main focus of this study is on the four information characteristics of MAS – scope, integration, aggregation and timeliness.Design/methodology/approachBased on the MAS characteristics defined by Chenhall and Morris, a contingency-based “intervening” model is proposed in which MAS plays a significant intervening role between technology (TECH) and managerial performance. Using survey data from managers in Iranian financial organizations and PLS–structural equation model analysis, the MAS characteristics are collectively analyzed in relation to technology and managerial performance.FindingsThe study uncovered the existence of direct relationships between technology and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between technology and managerial performance is mediated by MAS. The findings provide valuable insight to guide managers in financial organizations to improve their performance through suitable MAS by applying new technologies and considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly.Originality/valuePrevious research studies show that there is no unique and universal MAS for all organizations, since this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS research studies 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.
Organizational change in Transitional economies is influenced by multiple political, historical and economic factors not present in established market economies. This study proposes an organizational economics approach to organizational change in emerging economies. Based on transaction cost economics and resource based view, the cost of change is proposed as a mediator of change and perceived commitment to transition is proposed as antecedents of cost of change for organizations in emerging economies. The proposed approach has practical implications for government and organizations concerned with long-term development in emerging economies. It may provide a useful lens in studying the impact of government policies on organizational change in transitional economies.
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