The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in Driving Competitive Advantage and Firm Performance

Sinaga, Obsatar; Roespinoedji, Djoko; Saudi, Mohd Haizam Mohd; Ghani, Erlane K

doi:10.32479/ijeep.7749

Cited by 3 publications

(2 citation statements)

References 50 publications

(52 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Reliability was confirmed based on CR and alpha coefficients, while validity was assured based on factor loadings and AVE values. These findings are in line with previous studies in terms of the required cut-off values (Dekker, Kawai, & Sakaguchi, 2019;Mohammad, 2020;Pasch, 2019;Shkeer & Awang, 2019;Sinaga, Roespinoedji, Saudi, & Ghani, 2019).…”

Section: Exploratory Factor Analysis (Efa)supporting

confidence: 93%

Factors Implanted in the Successful Implementation of Forensic Accounting: An Empirical Study on Academicians and Practitioners

Alsheikh

Kareem

2022

View full text Add to dashboard Cite

This study aimed at exploring factors implanted in the successful implementation of forensic accounting emphasizing both organizational and people derived factors. Organizational factors were limited to information technology solutions and creative accounting practices, while people factor was related to knowledge, skills, and experience. Prior research was reviewed for two purposes. First, to lay the foundations of research theoretical framework and hypotheses development. Second, to develop the questionnaire of the study by which the required data were gathered. A sample of academicians and practitioners comprising 120 participants was purposively selected. A total of 107 responses were used in the statistical phase, which was carried out with IBM SPSS and AMOS. The results showed that information technology solutions, absence of creative accounting practices, forensic accounting education, forensic accounting training, and forensic accountants’ experiences were significant predictors of the successful implementation of forensic accounting. Based on the results, this study contributes to the literature of forensic accounting by providing evidence on organizational and human factors that affect the successful implementation of forensic accounting. In addition, the results offer insightful educational and managerial implications. Universities, organizations, and accounting firms are recommended to consider the suggested model in order to elevate their implanting of forensic accounting efforts to detect fraud crimes.

show abstract

Section: Exploratory Factor Analysis (Efa)supporting

confidence: 93%

Factors Implanted in the Successful Implementation of Forensic Accounting: An Empirical Study on Academicians and Practitioners

Alsheikh

Kareem

2022

View full text Add to dashboard Cite

show abstract

“…Kaplan (1984), Unegbu and Kida (2011) and Mazi and Ebere (2019) also reflect on the fact IJOA 30,2 that managerial accounting is part of the integrated management information system in companies. Frank (1990) observes that management accounting prepares financial and nonfinancial reports for internal and external users such as shareholders, creditors, regulatory agencies and government authorities (Sinaga et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

Management accounting systems effectiveness, perceived environmental uncertainty and companies’ performance: the case of Jordanian companies

Afifa

Saleh

2021

IJOA

View full text Add to dashboard Cite

Purpose This study aims to investigate the relationship between management accounting systems effectiveness (MASE) and company performance and then it examines the role of perceived environmental uncertainty as a moderator on this relationship. It provides empirical evidence from a developing market, especially from the Jordanian market. Design/methodology/approach This study is based on collecting its data using a quantitative method to assist in explaining and interpreting the results, whereby the study data were collected through a survey design approach using a questionnaire method to achieve the objectives of the study. The population of this study included all Jordanian companies listed on the Amman Stock Exchange (ASE) at the end of 2019, a total of 187 companies. Therefore, the study sample consists of all these companies (a completely sensuous population) which are listed on ASE at the end of 2019. Findings The findings of this study offered that two informational characteristics of MASE, namely, timeliness and integration, have a significant impact on the financial performance and other characteristics have no impact on the financial (FP) and nonfinancial (NFP) performance. The informational characteristics of management accounting systems complement each other to ensure the MASE in the company, where the relationship between MASE proxied by four informational characteristics together and FP as well as NFP, were highly significant. Additionally, the findings documented that perceived environmental uncertainty, namely, customer uncertainty, competitor uncertainty and technology uncertainty separately do not moderate the relationship between MASE and company performance (both FP and NFP). Research limitations/implications The findings of this study shape the way for more thorough studies into monitoring MASE. Nevertheless, to start efficient decisions, managers need to comprehend the interaction of the MASE with other factors. All these considerations need to be comprehended both for and against the performance. Finally, this study addressed important issues that have practical management value. However, it is limited to a sample from one country. Future research would be interesting to study different businesses and cultural settings to enhance the theoretical and practical contributions of the study’s findings and conclusions. To be more specific, further study should have a wider view of the determinants of performance by containing economic factors in different areas such as the MENA region. Originality/value To the best of the knowledge, this is the first study of Jordan to examine the relationship between MASE and company performance from two sides (namely, financial and non-financial performance), moderated by perceived environmental uncertainty. As such, the study raises significant findings drawing attention to management accounting systems and the role of management accounting systems in Jordan.

show abstract

How Can Vietnamese Companies Benefit from Management Accounting Systems and Supply Chain Integration Under Business Environment Uncertainty?

Hieu,

Nguyen,

Hoai

2024

Sage Open

View full text Add to dashboard Cite

We develop and test a moderated mediation model to explain how management accounting systems impact supply chain integration and firm performance, and how perceived environmental uncertainty influences these relationships. Partial least squares structural equation modeling was used to analyze the survey data from 158 supply chain firms in Vietnam. Results indicate that the use of management accounting systems increases the extent of supply chain integration, which in turn enhances firm performance. Furthermore, perceived environmental uncertainty moderates the positive associations between the use of management accounting systems, supply chain integration, and firm performance. This study makes several contributions to existing literature. First, it elucidates the role of supply chain integration in promoting partner integration in the Vietnamese context. Second, it reveals the performance implications of the interaction between management accounting systems and supply chain integration. Our findings have important implications for supply chain management because they emphasize the need to develop effective management accounting systems and supply chain integration strategies in the context of environmental uncertainty.

show abstract

The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in Driving Competitive Advantage and Firm Performance

Cited by 3 publications

References 50 publications

Factors Implanted in the Successful Implementation of Forensic Accounting: An Empirical Study on Academicians and Practitioners

Factors Implanted in the Successful Implementation of Forensic Accounting: An Empirical Study on Academicians and Practitioners

Management accounting systems effectiveness, perceived environmental uncertainty and companies’ performance: the case of Jordanian companies

How Can Vietnamese Companies Benefit from Management Accounting Systems and Supply Chain Integration Under Business Environment Uncertainty?

Contact Info

Product

Resources

About