THE USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS, FUNCTIONAL DIFFERENTIATION AND MANAGERIAL EFFECTIVENESS

~tis study examines the role of broad scope information, made available by management accouming system* (MAS), in enchanging mamgerial performance. It is proposed that differentiation of activities into area such us marketing and production in an organizational response to manage uncertainty. The paper argues that such different of activities moderates the association between the extent to which managers use broad scope MAS information and peffornmnce. A study off 75 managers indicated that the association between the extent of use of broad scope MAS inf0rmmion and performance was strottger for managers of marketing than production activities

Managerial Use of Broad Scope MAS Information – A Function of JIT and ICT: An Exploratory Study

Is managerial use of the broad scope MAS (management accounting systems) information a function of JIT implementation and ICT? This study attempts to address the above question. The research propositions are developed following the relevant literature on MAS information, ICT and JIT. Seventy-six general managers, each in charge of one strategic business unit (SBU) within their respective organizations, participated in the study. Data was collected from the SBU general managers using a survey questionnaire. The results reveal that just-in-time manufacturing (JIT) implementation and managers’ use of information and communication technology (ICT) are determinants of their use of the broad scope MAS information

The role of broad scope MAS information in linking organisational market orientation and performance

We investigate the mediating role of information provided by management accounting system (hereafter, MAS information) in the relationships between organisations’ market orientation (MO) capability and organisational performance. The data for the study were collected from 131 general managers of medium to large manufacturing organisation in Indonesia. Partial least squares structural equation modelling (PLS-SEM) was used to test the hypotheses. Our literature review reveals that prior research on market orientation and performance ignored the role of MAS information. The results indicate that managerial use of broad scope MAS information partially mediates the relationships between organisation’s market orientation and financial, customer,internal business process and learning and growth-related performance. However, the partial mediation role played by managerial use of the scope MAS information in the relationship between an organisation’s market orientation and customer-related performance is relatively weak. By investigating the role of managerial use of broad scope MAS information in the relationship, this study contributes towards theory development. The results also contribute to practice by facilitating managers’ understanding of how their organisation’s market orientation and managerial use of MAS information can promote the organisation’s performance

Do LGBT Workplace Diversity Policies Create Value for Firms?

We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity (i.e. lesbian, gay, bisexual, and transgender (LGBT) identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign’s Corporate Equality Index (CEI) of 398 (1592 firm-year observations) U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls’ Theory of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms

The association between sustainability performance management goals and organisational performance

Purpose: This paper identifies the sustainability performance management goals that Australian Companies use and their association with organisational performance. Design/methodology/approach: This study involved a questionnaire survey administered to Senior Level Managers of medium to large Australian companies. To identify their main sustainability performance management goals, a principal component factor analysis was conducted to reduce a total of 35 items related to sustainability performance management goals to 7 key sustainability performance management goal factors - environmental, new product innovation, customer acquisition and retention, information systems capability, employee welfare and community engagement, operational profitability, and organisational profitability. To determine which of these sustainability performance management goal factors were significantly associated with organisational performance, each of these factors was regressed against five single-item dependent variables of Customer Satisfaction Performance, Employee Satisfaction Performance, Sales from New Products Performance, Profit from Operations Performance and Environmental Budget Allocation Performance. Findings/Results: Results reveal that environmental, new product innovation, customer acquisition and retention, and information systems capability goals were positively associated with new product sales. Environmental, information systems capability, and employee welfare and community engagement goals were found to be positively associated with environmental budget allocations. Also, customer acquisition and retention, employee welfare and community engagement, and organisational profitability goals were found to positively influence customer satisfaction. Finally, information systems capability and employee welfare and community engagement goals were found to be positively associated with employee satisfaction

Market competition, lean manufacturing practices and the role of Management Accounting Systems (MAS) information

Adoption of advanced manufacturing techniques such as lean manufacturing is one of the strategies that help manufacturing firms to sustain their competitiveness and achieve the desired outcomes. It is argued that the traditional Management Accounting Systems (MAS) are no longer capable of providing information necessary to operate in the ever changing business environment. This study examines the role of MAS information in the relationship between market competition, lean manufacturing and organisational performance. Data were gathered using a questionnaire survey from manufacturing firms listed in the Federation of Malaysian Manufacturers (FMM) Directory. The results reveal the relationships between lean manufacturing and the MAS, as well as between the MAS and performance, are positive and significant, which suggest that the relationship between lean manufacturing and performance is indirect through the MAS. This provides evidence that the use of MAS information in a lean manufacturing environment facilitates firms in improving organisational performance

Targeted gene sanger sequencing should remain the first-tier genetic test for children suspected to have the five common X-linked inborn errors of immunity

DATA AVAILABILITY STATEMENT : The original contributions presented in the study are included in the article/Supplementary Material. Further inquiries can be directed to the corresponding author.To address inborn errors of immunity (IEI) which were underdiagnosed in resource-limited regions, our centre developed and offered free genetic testing for the most common IEI by Sanger sequencing (SS) since 2001. With the establishment of The Asian Primary Immunodeficiency (APID) Network in 2009, the awareness and definitive diagnosis of IEI were further improved with collaboration among centres caring for IEI patients from East and Southeast Asia. We also started to use whole exome sequencing (WES) for undiagnosed cases and further extended our collaboration with centres from South Asia and Africa. With the increased use of Next Generation Sequencing (NGS), we have shifted our diagnostic practice from SS to WES. However, SS was still one of the key diagnostic tools for IEI for the past two decades. Our centre has performed 2,024 IEI SS genetic tests, with in-house protocol designed specifically for 84 genes, in 1,376 patients with 744 identified to have disease-causing mutations (54.1%). The high diagnostic rate after just one round of targeted gene SS for each of the 5 common IEI (X-linked agammaglobulinemia (XLA) 77.4%, Wiskott–Aldrich syndrome (WAS) 69.2%, X-linked chronic granulomatous disease (XCGD) 59.5%, X-linked severe combined immunodeficiency (XSCID) 51.1%, and X-linked hyper-IgM syndrome (HIGM1) 58.1%) demonstrated targeted gene SS should remain the first-tier genetic test for the 5 common X-linked IEI.The Hong Kong Society for Relief of Disabled Children and Jeffrey Modell Foundation.http://www.frontiersin.org/Immunologyam2023Paediatrics and Child Healt

The effects of organisational culture on choices of accounting disclosure : an Australian perspective

The effects of organisational culture on choices of accounting disclosure : an Australian perspectiv