Business, Management, Finance and Economics

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Browsing Business, Management, Finance and Economics by Subject "Business"

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    A contingency-based framework of strategic management accounting, sophisticated budgeting and costing techniques in Malaysian small and medium entreprises
    (Universiti Teknologi Malaysia, 2015) Nejad Kalkhouran, Abolfazl Amanollah
    Survival in the current competitive business environment requires updated and accurate accounting information through adoption of appropriate management accounting practices (MAPs). However, improving organizational performance may require businesses including small and medium enterprises (SMEs) to not merely adopt those practices but also to observe the fit between MAPs and the contextual variables that determine performance. Knowledge regarding MAPs in SMEs is still scarce; hence, the need for further understanding of factors affecting the adoption of MAPs and how appropriate the fit between those factors and practices enhances SMEs’ performance. This study aims to examine the effect of perceived environmental uncertainty (PEU), advanced manufacturing technology (AMT) and chief executive officers’ (CEOs) involvement in networks and characteristics on advanced MAPs including strategic management accounting (SMA), advanced budgeting and sophisticated costing techniques. The study also explores the mediating effect of advanced MAPs on performance. An online survey was conducted among 1470 manufacturing SMEs in Malaysia which produced 186 useable responses. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used and the data was analysed using SmartPLS 3. The results provide evidence of the positive relationship between the contingency factors and almost all MAPs as well as between MAPs (with the exception of costing techniques) and performance. In addition, the main result suggested that in a situation of high PEU or when CEOs are highly educated and experienced, the increased use of budgeting practices will yield higher performance. Moreover, when CEOs are more educated, using more SMA can have similar effect to firm performance. This study elucidates the appropriate MAPs for SMEs by offering empirical evidence based on the integration of the theory of contingency and upper echelon theory. This model helps SMEs adopt suitable advanced MAPs for better response to particular circumstances that their firm faces
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    Individual resources, opportunity discovery, government intervention and exploit opportunity among Malaysia rural entrepreneurs.
    (Universiti Teknologi Malaysia, 2019) Ahmad, Abd. Razak
    Opportunity exploitation is significant in both opportunity-based entrepreneurship and entrepreneurial behavioural process in rural entrepreneurship. Malaysia’s total early-stage entrepreneurial activity is alarmingly low due to the lack of entrepreneurial opportunity exploitation. Based on the unsatisfactory total earlystage entrepreneurial activity rate of participation among Malaysia population, it is evident that distinctive problem among rural entrepreneurs exist. Previous studies identified entrepreneurship in rural areas are far more difficult mainly due to the restricted access to individual resources and opportunity. Hence, the aim of this study is to explore and determine the relationship between individual resources and opportunity exploitation among Malaysian rural entrepreneurs. For that purpose, theories of Austrian Economics View, Resources-based View, and Institutional Theory were used. To achieve the aims of this study, exploratory sequential design was employed. In the first phase, interviews were conducted on 11 participants, and data collected was analysed using thematic analysis. The interview results which has been used as fundamental for the second phase survey questionnaire constructs and dimensions development. The data from survey of 446 respondents were analysed using PLS-SEM. The findings indicated that human capital, and social capital had significant positive relationships towards discovery and exploitation of opportunity. The findings also showed that relationship between individual resources and opportunity exploitation is partially mediated by opportunity discovery. In conclusion, this study established the significant contribution of entrepreneurial behavioural process to rural entrepreneurship, policymakers, and rural entrepreneurs in relation to exploiting opportunity and pre-entrepreneurial activity exploration.
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    Social media usage, expectancy disconfirmation elements and university reputation
    (Universiti Teknologi Malaysia, 2020) Irfan, Asmara
    Malaysia is an educational hub and has an aim to attract 250,000 international students by 2025. However, increasing the enrolment of international students by itself is insufficient to compete with the international market. Universities also have to maintain their university reputation as this factor plays an important role to attract and retain students. To maintain university reputation, universities must provide good services and maintain a good relationship with the students. The advent of social media brings a drastic change in marketing strategies. This study has explored the usage of social media and application of expectancy disconfirmation elements on university reputation. Social media helps to create the expectations of students about foreign universities. Students make some perception about the selected foreign university and this perception may be positive or negative. If the students remain satisfied with the services provided by the university, there will be a chance of positive university reputation are created by the students. The population of the study was international postgraduate students of five public research universities of Malaysia. This research used the quantitative method with cross-sectional research design and have applied proportionate sampling technique to collect data from 320 international postgraduate students from public research universities of Malaysia. The Statistical Package for Social Science (SPSS) was utilized for data screening while the final analysis used Smart PLS for Structural Equation Modelling (SEM). The findings of the study indicated that there is a positive relationship between social media usage, student expectations, university performance, student satisfaction, student loyalty and university reputation. This study also proved that student loyalty mediates student satisfaction and university reputation. The current study contributed to the body of knowledge by enhancing literature of EDT and SOR by corroborating these theories with respect to the relationship between social media usage, expectancy disconfirmation elements and university reputation. Practically, this study helps policy makers of universities to promote international education by building student’s trust in their institutions. The results of this study suggest that university management should provide better services to students in order to maintain positive university reputation.
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    The role of industry 4.0 applications on the relationship between green supply chain management practice and sustainable performance
    (Universiti Teknologi Malaysia, 2021) Adam, Abba
    The integration of Industry 4.0 applications with the green supply chain management (GSCM) practices in an eco-innovation system can ensure economic performance (ECP), operational performance (OPP) and environmental performance (EP). Research related to GSCM practices are relatively scarce concerning the Nigerian context, especially in Petroleum Downstream Sector (PDS). However, the complexity of supply of oil products to the region may likely affect fuel prices and ecosystem, owing to low environmental standards in the PDS. Previous study showed restricted benefits of GSCM practices on the performance of companies. Thus, with the theoretical foundation from Resource-Based View (RBV), this study intends to investigate the moderating role of industry 4.0 applications on the relationship between GSCM practices and sustainable performance (SP) in Nigeria’s PDS and the effect of GSCM practices on SP. A quantitative research approach with a planned data collection and analysis using a cross-sectional survey design has been adopted in this study. The respondents were representative sample from 365 organisations of the Nigerian National Petroleum Corporation (NNPC) operating in PDS and has been randomly selected. The instrument of data collection is questionnaire that has been developed, adapted and validated on GSCM practices, SP and Industry 4.0 applications. An informed consent form with a clear purpose of the study was designed to obtain the participants’ consent. After obtaining their consent, the questionnaires were administered immediately. The data collected were analysed using SmartPLS 3 by conducting the Structural Equation Modelling (SEM) analyses to assess the measurement and structural models and finally test the hypotheses. The findings provided empirical evidence on the effect of GSCM practices on SP. Similarly, the findings of the study revealed the moderating role of Industry 4.0 applications on the relationship between GSCM practices and SP. The findings are thus, able to enhance stakeholders’ understanding of Industry 4.0 integration with GSCM practices in enhancing SP. It also inspires the combining of Industry 4.0 applications of the GSCM practices to improve all aspects of SP. In line with the findings, recommendations were made for the improvements of the existing practices in Nigeria’s PDS. The implications of the findings established that the cooperation with customers (CC), eco-design (ECO), green procurement (GP), internal environmental management (IEM) and investment recovery (IR) has a positive and direct relationship with SP dimensions ECP, EP and OPP, thus highlighted the importance of GSCM practices to the Nigeria’s PDS. The findings also revealed that, there are specific dimensions of the GSCM practices that have a direct impact on the SP. Meanwhile, managers shall identify and implement the GSCM practices to enhance SP. Hence, CC, ECO, GP, IEM and IR should be highly implemented within PDS operations. The study also discovered, integration of Industry 4.0 applications especially the IoT components with the GSCM in an eco-innovation system, can ensure ECP, OPP and EP. Thus, this study helps practitioners, stakeholders and governments to address issues related to huge adoption of these environmental and technological aspects which support the anticipated positive impacts through policies and green initiatives in the future.