318,943 research outputs found

    A study of the influence of broadscope managerial accounting systems on the propensity to create slack

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    The goal of this study was to empirically examine the propensity to create budgetary slack. The research was designed to test the hypothesized moderating effect of broadscope managerial accounting system use on variables that are associated with the propensity to create budgetary slack, and it is the first known attempt to do so. The study also extends the previous research that has been conducted on budgetary slack. After an extensive literature review was conducted on the variables studied, questionnaires were sent to 2,000 managers in the United States. The response rate was lower than expected at 105, but high enough to perform the needed methodology for this study. The research found broadscope managerial accounting systems use significantly correlated to budget participation, budget emphasis and perceived environmental uncertainty. No support was found for broadscope managerial accounting system use as a moderator of the relationship between the propensity to create budgetary slack and budgetary participation, the propensity to create budgetary slack and budget emphasis, and the propensity to create budgetary slack and perceived environmental uncertainty. The results of the study provide managerial implications for budgetary slack and broadscope managerial accounting systems. The findings of the study add to the growing body of empirical evidence regarding budgetary slack and the role information has in budgeting

    Kinerja Manajerial Dan Persepsi Nasabah Terhadap Perbankan Syariah Di Jawa Barat

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    The research reveals the performance of Islamic banking in West Java with emphasis on the role of banking intermediation in terms of managerial and customer persefsi terhdap Islamic banks. There are two findings revealed that the performance of Islamic banking of managerial and explore public perception (customers and non-customers) and its response to Islamic banking. Achievement of the performance of Islamic banking in terms of managerial aspects with an average index performance index of 78.05. Not optimal managerial performance because the Islamic banking; not optimal accommodate the wishes and needs of customers and society due to limited facilities, product innovation is still low, and the lack of transparency in the sharing system. Judging from the general public perception is already relatively well. Cognitive aspect shows customers already understand terahadap Islamic banking because it has good access to information so they can create awareness (awareness). The communities also tend to like Islamic banking and to support efforts to socialize the banks and the public has not become a customer intends to become a customer. Only selection Islamic banking is still dominated by the state-owned Islamic banking choice because it is considered bona fide. The study also found differences in the perception of the Bank Umum Syariah versus BPR Syariah. The correlation value is obtained to reach .987. That is a decision the community (customers and non-customers) 98.7% influenced by their perceptions of Islamic banking while the rest (1.3%) is influenced by other variables not included in the model

    Kinerja Manajerial dan Persepsi Nasabah Terhadap Perbankan Syariah di Jawa Barat

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    The research reveals the performance of Islamic banking in West Java with emphasis on the role of banking intermediation in terms of managerial and customer persefsi terhdap Islamic banks. There are two findings revealed that the performance of Islamic banking of managerial and explore public perception (customers and non-customers) and its response to Islamic banking. Achievement of the performance of Islamic banking in terms of managerial aspects with an average index performance index of 78.05. Not optimal managerial performance because the Islamic banking; not optimal accommodate the wishes and needs of customers and society due to limited facilities, product innovation is still low, and the lack of transparency in the sharing system. Judging from the general public perception is already relatively well. Cognitive aspect shows customers already understand terahadap Islamic banking because it has good access to information so they can create awareness (awareness). The communities also tend to like Islamic banking and to support efforts to socialize the banks and the public has not become a customer intends to become a customer. Only selection Islamic banking is still dominated by the state-owned Islamic banking choice because it is considered bona fide. The study also found differences in the perception of the Bank Umum Syariah versus BPR Syariah. The correlation value is obtained to reach .987. That is a decision the community (customers and non-customers) 98.7% influenced by their perceptions of Islamic banking while the rest (1.3%) is influenced by other variables not included in the model

    Performance measurement system and managerial performance in response to public sector change: the moderating effects of perceived readiness for change / Nazirah Aziz

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    The Government Transformation Program (GTP) has been established in 2009 in an effort to improve performance of public sector organizations, which include improvement in managerial performance. This study views the GTP as the change program initiated by the government to improve performance and service delivery towards the public at large. The present study asserts the significance of inculcating managers' Perceived Readiness for Change (PRC) in the study of Performance Measurement System (PMS) towards improving public sector performance. So far, however, there has been little discussion on the role of PRC in enhancing the relationship between PMS and managerial performance. The present study explores the pattern (based on the response pattern of respondents on the Person-Item Distribution Map of Rasch Analysis) of managerial performance, PMS and PRC after the implementation of GTP. The present study also investigates the relationship between PMS and PRC on the managerial performance. This study also examines the role of PRC in moderating the relationship between PMS and managerial performance. A mix method approach using the survey with follow-up interviews was employed to achieve the research objectives. The survey for this study was conducted over five ministries directly working with the National Key Results Areas (NKRAs), as the NKRAs are the main indicators of GTP. Rasch Measurement Model and [email protected], SPSS version 21 and PROCESS analysis were used to analyze the data. Findings suggest that public sector managers can be classified into four groups, in accordance to their ability in performing managerial tasks. The present study indicates that the measurement of managers' responses towards managerial performance, PMS and PRC can be precisely measured using the Rasch probabilistic model. Analysis of multiple linear regression indicates that all three components of PMS: comprehensive PMS, the extent use of PMS and the attitude towards KPI have positive significant effects on managerial performance, On the other hand , the present study found that two out of five components of PRC : human resource competency and employee participation have significant positive effects on managerial performance, Further analysis to test the moderating effects of PRC indicators on the relationship between PMS and managerial performance revealed that three components of PRC: commitment of senior management, support from immediate managers, and communication of change have significant moderating effects on the relationship between PMS and managerial performance, Findings from interviews also suggested the policy makers to provide adequate information about change, encourage participation during the change process and to improve the leadership skills among senior managers in order to improve managers' PRC. In addition, the respondents also highlighted the importance of rewards and training in order to improve the managerial performance

    Toward the Integration of Economics and Outdoor Recreation Management

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    The general theme of this bulletin is that improved management of public-sector recreational resources is a multidisciplinary task. To this end, we attempt to integrate elements of outdoor recreation management theory and economics. The bulletin is written for both resource managers and researchers. For the former, our intent is to emphasize the importance of being aware of economic implications-at least conceptually-of management actions that influence the character and availability of recreational opportunities. To researchers involved in developing recreation management theory, we draw attention to the parallel between recreation management theory and the traditional managerial economic model of the firm. To economists, particularly those involved in developing and applying nonmarket valuation techniques, we draw attention to the types of decisions faced by resource managers. We argue that the most important resource allocation issues are of the incremental variety, so nonmarket valuation should also yield incremental values. These values alone, however, are not sufficient economic input into rational public choice analysis. The missing link , or nexus, between outdoor recreation management theory and economic analysis is the integration of supply and demand, as called for by traditional managerial economics. Collaborative research to develop recreation supply response functions akin to agricultural production functions is an essential step that is missing from both literatures. Theoretical and applied work assume greater practical importance if they feed information into this broadened framework. It is our hope that this bulletin will bring the disciplines closer to that realization

    Portraying managerial dynamic capabilities : a case study in the fast-moving consumer goods industry

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    This paper presents a case study describing the managerial dynamic capabilities of a firm in the highly competitive fast-moving consumer goods industry and their effects in the performance of the firm and the industry. Managerial dynamic capabilities are processes of managerial decision-making, extending throughout the firm, to determine which particular resources managers identify as strategically important and how they build them. The case study, which was developed with a management team during a period of one year, involved a detailed analysis of the resources perceived strategically relevant and the operating policies aimed at maintaining an adequate balance of the set of key resources. In other words, this paper describes what Winter (2003) defines as 'how we earn our living now' or 'zero-level' capabilities

    The Analysis of World Information Warfare and Information Security in the Context of the Russian-Ukrainian War

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    The appearance of significant transnational information processes has given rise to new threats to international security, such as information warfare. The problem of employing information warfare, which has become particularly acute and relevant, can be observed through the example of the full-scale war between the Russian Federation and Ukraine. Numerous information attacks by the aggressor country in the form of fake news dissemination confirm this. The latter requires in-depth study for the development of countermeasures, the application of combat algorithms, and the organization of modern information security.This article aims to introduce a methodology of information security based on several advanced defensive administrative measures, including a review of a series of response cycles to information attacks, mainly when conducted through hybrid and information technologies in the context of the Russian-Ukrainian war. Given the rapid dynamics of contemporary information processes and associated information threats, a complex set of countermeasures is necessary enabling an effective response to threats and timely prediction.The research methodology is based on general scientific and empirical methods of analysis and scientific cognition, including observation, systemic analysis, classification, scientific abstraction, statistical analysis, analogy, graphical generalization, and systematization. According to the results of the conducted research, it has been established that the distribution of managerial decisions into "fast" and "slow" allows for combining response to attacks with information accumulation to identify the most vulnerable elements and predict future information warfare. In particular, a process of responding to information attacks consisting of several stages of administrative measures has been proposed. Attention is given to the need to consider the initial data for further use in each relevant war period when repeating the cycle following the completion of the specified four-step countermeasure algorithm. Additionally, it has been identified that transmitting data on unlawful aggressor attacks to the information collection system requires careful planning and coordination among various operations and structures. The authors have substantiated and proposed the necessity and application of coordinated administrative measures among information security entities
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