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International Journal of Management Studies (IJMS) Vol. 26, No. 1, Jan 2019

 
MANAGEMENT ACCOUNTING INFORMATION USEFULNESS AND CLOUD COMPUTING QUALITIES AMONG SMALL MEDIUM ENTERPRISES
1Mohammed Fadhil Farhan Al Lami, 2Ruhanita Maelah & 3Gheyath Ghassan
1Gazprom Company, Iraq
2Centre of Governance Resilience and Accountability, Faculty of Economics and Management, Universiti Kebangsaan Malaysia
3Warba Company, Iraq
2Corresponding Author: ruhanita@ukm.edu.my
 
 
Abstract Ɩ Full Text
 
Small-to-medium enterprises (SMEs) stand to benefit and become competitive by utilizing information and communication technologies. Despite constraints faced by SMEs in adopting management accounting practices, it is imperative that management accounting information (MAI) be utilized to attain effective and efficient business operations. SMEs can benefit from cloud computing through the reduction of operating costs related to new technology adoption. In acknowledging the significance of cloud computing and MAI, this study examined the extent of MAI usefulness and qualities of cloud computing among Malaysian SMEs. Through self-administered questionnaires, a total of 105 respondents’ feedback was analyzed. The usefulness of MAI is a result of the availability and importance of each dimension’s items (timeliness, aggregation, scope, and integration). The findings also showed that the qualities of cloud computing (agility, assurance, accountability, financial, security and privacy, performance, and usability) can be considered as important; thus indicating the extent of technology utilization among SMEs.
 
 
Keywords: Management accounting information, cloud computing, small-to-medium enterprises.
 
 
PERCEIVED BENEFITS AND PERCEIVED RISKS EFFECT ON ONLINE SHOPPING BEHAVIOR WITH THE MEDIATING ROLE OF CONSUMER PURCHASE INTENTION IN PAKISTAN
1*Anam Bhatti & 2Shafique Ur Rehman
1PhD Scholar, Department of Business Management, Universiti Utara Malaysia
2PhD Scholar, Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
*Corresponding Author: gujranwalaanam091@gmail.com
 
 
Abstract Ɩ Full Text
 
The purpose of this study is to examine the relationship between different factors including perceived benefits, perceived risks and online shopping behavior with the mediating role of consumer purchase intention. Online shopping states the recent trends of being able to purchase anything from home with a single click. The main focus of this study is to check the influence of four major variables: convenience, product variety, product risk, and privacy risk which were derived from related literature. Data were collected from 380 students from different universities using simple random sampling. PLS-SEM was used in this study and the results showed that benefits had a positive influence and that risk had a negative influence on online shopping behavior.
 
 
Keywords: Perceived benefits, perceived risks, consumer purchase intention, online shopping behavior.
 
 
THE EFFECTS OF EMOTIONAL REGULATION AND POLITICAL PERCEPTION ON JOB SATISFACTION: AN EMPIRICAL RESEARCH STUDY IN THE TURKISH HEALTH SECTOR
Sinem Guravsar Gokce, *Cengiz Mengenci, Vakkas Arslan & Abdurrahim Emhan
TED University, Ankara, Turkey
*Corresponding Author: cengizmengenci@yahoo.com
 
 
Abstract Ɩ Full Text
 
This study aims to find out the relationship between emotion regulation, political perception and job satisfaction by using the Structural Equation Model and to examine whether demographic factors have an effect on this relationship. To test the model, other than the demographic variables, a 19-question scale was applied to 699 employees in the health sector in Diyarbakır, which is located in the Eastern Anatolia Region of Turkey. To analyze the collected data, Structural Equation Modeling method was used with the aid of AMOS 18.0 software. A positive linear relationship between emotion regulation and job satisfaction and a negative relationship between political perception and job satisfaction were determined. Besides these two latent variables, emotion regulation and political perception; it was found that age, sector and title contributed to explain variances in the job satisfaction variable which was at 34%. Additionally, some differences in terms of demographic variables were found. The job satisfaction of employees working in private hospitals was higher than those working in public hospitals; the emotion regulation ability of employees working in public hospitals was higher than those working in private hospitals; the emotion regulation ability of employees between the age 41 and 50 was higher than those who were younger; the emotion regulation ability of employees who had undergraduate degrees was higher than those who had graduate degrees.
 
 
Keywords: emotion regulation, political perception, job satisfaction, structural equation model, health sector.
 
 
A STUDY OF STRATEGIC GROUP BASED ON MAIN MELODY ANALYSIS – APPLICATION ON AN INDUSTRY IN CHINA
Jongho Kim & *Xinan Zhao
School of Business Administration, Northeastern University, Shenyang, China
*Corresponding Author: xnzhao@mail.neu.edu.cn
 
 
Abstract Ɩ Full Text
 
At present, the tremendous change in the industrial environment affects both enterprise and industry, while the core values of strategic management are also being transformed into innovation, collaboration and common development in line with the idea of sustainable development. In this paper, a method of studying strategic group was proposed on the basis of current thinking about the relationship between enterprises in industry and corporate strategic behavior and subsequently its application was illustrated in the performance data of 41 listed companies in an industry in China in 2012–2016. The main melody analysis based on synergy and Jingyou theory was used to classify and analyze the strategic groups in industry. Results obtained from this study such as the distributive features of strategic groups in industry, the main developing mode of industry, the main strategic group, the benchmark and synergistic partner will be of significance in the development of strategic group theory and the practice of modern strategic management.
 
 
Keywords: Jingyou, main melody analysis, organizational values, strategic group, synergy.
 
 
INTERPERSONAL COMMUNICATION SKILLS OF NURSE MANAGERS AND NURSING PERFORMANCE
1Yuliani Ibrahim & 2Amiruddin Ahamat
1School of Graduate Studies, Management & Science University, Shah Alam, Selangor, Malaysia
2Faculty of Technology Management & Technopreneurship, Universiti Teknikal Malaysia Melaka
1Corresponding Author: yulianiibr@gmail.com
 
 
Abstract Ɩ Full Text
 
Interpersonal communication between the nurse manager and the executing nurse is needed for the continuity and productivity of the profession, whereby one’s productivity is strongly influenced by performance. Therefore, this study aims to know the extent of the relationship between the interpersonal communication skills (leadership, communication process, motivation, and negotiation skills) of the nurse managers, (independent variable), and the performance of nurses, (dependent variable) at Tgk. Chik Ditiro Sigli Hospital and Harapan Bunda Banda Aceh Hospital in Indonesia. The population in this study were all nurses at the two hospitals consisting of 331 respondents. The results showed a significant relationship between the interpersonal communication skills of the nurse managers and the performance of the nurses at the two hospitals. The test results also showed that there was a significant difference between the interpersonal communication skills of the nurse managers and the performance of nurses at Tgk. Chik Ditiro Sigli Hospital and at Harapan Bunda Banda Aceh Hospital. The only variable that showed similarities between the two hospitals was motivation.
 
 
Keywords: interpersonal communication, leadership, communication process, negotiation, motivation, performance.
 
JANGKA MASA PELAKSANAAN PEMBUATAN LEAN MEMPENGARUHI  PRESTASI ORGANISASI: ANALISIS SYARIKAT PEMBUATAN DI MALAYSIA MENGGUNAKAN MODEL RASCH
(TIME FRAME OF LEAN MANUFACTURING IMPLEMENTATION AFFECTS ORGANISATIONAL PERFORMANCE: AN ANALYSIS ON MANUFACTURING COMPANIES IN MALAYSIA USING RASCH MODEL)
Mohd Norhasni Mohd Asaad*, Rosman Iteng & Rohaizah Saad
Pusat Pengajian Pengurusan Teknologi dan Logistik , Universiti Utara Malaysia
*Corresponding Author: mnorhasni@uum.edu.my
 
 
Abstrak Ɩ Full Text
 
Pasaran global hari ini memerlukan strategi pembuatan baru untuk meningkatkan kecekapan dan pembuatan. Matlamat utama industri perkilangan hari ini ialah untuk meningkatkan produktiviti melalui pemudahan sistem, potensi organisasi dan penambahbaikan berterusan dengan menggunakan teknik canggih seperti sistem pembuatan lean. Tujuan kajian ini adalah untuk melihat secara khusus sama ada jangka masa pelaksanaan lean mempengaruhi prestasi organisasi dengan  menggunakan penganalisisan Model Rasch. Kajian ini menggunakan dua ratus lima syarikat pembuatan, yang dipilih secara rawak dari direktori Pengilang Persekutuan Malaysia. Kajian ini mengukur persepsi eksekutif kanan atau para pengurus mengenai tahap pelaksanaan pembuatan lean di syarikat mereka. Hasil kajian mendapati jangka masa tahun pelaksanaan lean tidak mempengaruhi secara terus terhadap pencapaian prestasi organisasi. Selain itu, cabaran yang paling sukar dihadapi syarikat dalam melaksanakan pembuatan lean ialah berkaitan membina program pembangunan pembekal yang sistematik. Dapatan kajian ini akan memberi panduan yang bermanfaat bagi para pengurus untuk merancang dan mengekalkan pembuatan lean dalam organisasi mereka serta menjana langkah-langkah baru untuk meningkatkan prestasi organisasi supaya dapat berdaya saing.
 
 
Kata kunci:  Pembuatan lean, prestasi organisasi, Model Rasch.   

 

Abstract
 
Today’s global market requires new manufacturing strategies to enhance efficiency and manufacturing. The main aim of today’s manufacturing industry is to increase productivity through systems facilitation, organisational potential and continuous improvement using state-of-the art techniques such as lean manufacturing system. The aim of this study is to specifically examine whether the time frame of lean implementation affects organisational performance using the Rasch Model analysis. This study employed 205 manufacturing companies, which were randomly selected from the directory of the Federation of Malaysian Manufacturers. This study measured the perception of senior executives or managers concerning the implementation level of lean manufacturing in their companies. Results of the study showed that the year period of lean implementation did not directly affect achievement in organisational performance. Besides, the most difficult challenge faced by companies which implemented lean manufacturing was related to building a systematic supplier development program. Findings of this study will serve as a beneficial guide for managers in planning and sustaining lean manufacturing in their organisation including generating new measures to improve organisational performance in order to be competitive.
 
 
Keywords: Lean manufacturing, organisational performance, Rasch Model.
 
 

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