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The purpose of this paper is to investigate whether performance management system (PMS) has a positive effect on organizational performance. Furthermore, it also investigates whether intellectual capital (IC) mediates PMS-organizational performance relationship.

This study is designed as a quantitative research employing a partial least squares structural equation modeling (PLS-SEM). Using an online survey, data are collected from the HEIs managers under the Ministry of Research, Technology and Higher Education, the Government of Indonesia (MRTH-GOI). This research uses a mediation model approach to test the indirect effect of IC.

The results reveal that PMS has a positive direct effect on organizational performance of the HEIs in Indonesia. Further analysis proves that IC partially mediates PMS-organizational relationship.

This research is context-specific for Indonesia and caution should be used when generalizing it to other countries. It implies that the better the organizational performance of the HEIs, the better the quality of life in the society. PMS and IC play a crucial role in the era of knowledge economy.

The HEIs managers should design and implement a reliable PMS. They also should properly manage the IC (human capital, structural capital, relational capital) so that they can enhance organizational performance in areas of teaching, research and community service as the core business of the HEIs.

As the global education competition has become a serious issue in each HEI in Indonesia, the results of this study contribute to providing an approach on how to achieve a better organizational performance which brings more benefits to the society. The HEIs display a strategic role in improving the quality of life of society. The knowledge economy requires society to enhance the quality of education at all levels. This research model and results provide empirical evidence of the importance of IC which mediates the relationship between PMS and organizational performance. When the HEIs in Indonesia implement this model of managing IC, the society will get more benefits in terms of the improvements in the quality of education, teaching, research and community service from the HEIs. The better the HEIs performance, the better the quality of life of the society in the era of knowledge economy.

This research brings together issues that are usually examined separately in previous studies. It employs a mediation research model to explore the central role of IC in PMS- organizational performance relationship which is rarely researched. This is also the first study exploring the three constructs of PMS, IC and organizational performance in the Indonesian HEIs research setting.

The purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) on the relationship of strategies with financial performance (FP).

The population in this research was medium and large manufacturing company business units in Java. The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.

An innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP.

The originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP.

This paper asks the question of whether more environmental uncertainty affects the design of performance measurement systems in terms of a greater variety of performance measures and whether this leads to more management satisfaction with the performance measurement system and improved firm performance.

Information processing theory is used to frame the hypotheses and findings. A questionnaire was sent to the 300 largest companies in Iceland, where environmental uncertainty has been prevalent.

The results indicate that increased uncertainty leads to a larger variety of non-financial performance measures, such as customer measures. A positive relationship is found between management satisfaction with the performance measurement system and firm performance. However, the variety of performance measures was not linked to management satisfaction or firm performance.

The results suggest that managers increase the variety of performance measures when uncertainty increases. However, it is not the variety itself that increases management satisfaction or improves firm performance.

Performance measurement design is affected by environmental uncertainty. Managers focus on important stakeholder groups such as customers under such conditions and can consult research and practice for the purpose of customer relationship management and customer profitability measurement to improve measurement selection.

This work focusses on performance measurement system design, examining the use of more than 50 different performance measures, and differentiates between small and medium-sized firms and between service and non-service firms.

Leadership for public sector reforms in Indonesia involves both national level efforts and leadership from local levels that have been empowered by prior decentralization. This chapter focuses on reforms made by the national government, which has been guided by the values of serving public, increasing efficiency and becoming corruption-free. Although the National Development Agency and the Ministry for Administrative Reform provided central impetus and coordination, reforms were seen as quite fragmented across ministries with uneven results. The authors are concerned about reform effectiveness and sustainability. Reform leadership is challenged by human capital and legally mandated but inefficient bureaucratic processes and structures as well as challenges of public distrust and disobedient civil servants. The latter is sometimes dealt with by using patronage to insert allies for reform, and they take note of leaders gaining leverage from working across boundaries and jurisdictions, and by improving their authorizing environment. The chapter describes a strategy of leaders-led efforts that are cascaded through ministries through institutionalization (e.g., of policies) and obtaining support from successive reform champions at different levels and locations. The authors argue for increasing the number of ‘champion leaders’ who pragmatically, transactionally and successfully get subordinates to commit to reform efforts.

The purpose of this paper is to explore the impact of the characteristics and roles of management accounting systems (MAS) on today’s business organizations and their management, systems, procedures, people, performance and competitive environments.

A survey-based methodology was utilized in this research to gather organizational information relevant to the different facets of the MAS and their operational and strategic practices impact on organizations operating under increasingly uncertain and competitive environments. A structural equation modeling approach was utilized to uncover relevant relationships and associations among relevant variables.

The findings of this exploratory research revealed a direct influence of MAS on the managerial and organizational performance through the managers’ performance. The results also suggest that MAS is directly influenced by users’ training, and satisfaction, task uncertainty and decentralization of decisions. It was also indirectly influenced by top management support. In addition, the findings also revealed a direct influence of the decentralization of decisions on the managers’ and on organizational performance.

While this study addressed important issues that have practical management value, it is limited to a sample from one country. Future studies in different businesses and cultural settings are needed to enhance the theoretical and practical contributions of the findings and conclusions of this study.

The issues explored in this study are very much relevant to the utilization and design of MAS and their increasing tactical and strategic roles in the management of today’s business organizations. The findings of this study have relevant practical value for managers as they attempt to cope with increasingly competitive environments through the deployment of their existing capabilities and best practices. In this context, the accounting management system has practical utilities that facilitate the control and management of the operations and strategies of the organization.

This research offers practicing management an integrated approach, as they aspire to utilize their organizational MAS to increase the efficiency and effectiveness of their organizations. Integrating the different aspects of management accounting information systems, given their impact on the different aspects of the organization, is needed for the establishment of theoretical research models aiming at the enhancement of the competitive performance of today’s organizations. This study also offers to executives of small and medium enterprises (SMEs) a new multidimensional instrument for assessing the effectiveness of their management information systems, which can help to improve their benchmarking processes.

This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and each of the three components of perceived environmental uncertainty (PEU) on ERM, using empirical evidence from the developing country's Jordanian market.

The study population includes all Jordanian companies listed on the Amman Stock Exchange at the end of 2019, and the study sample consists of all these companies (complete surveying – census population). This study chooses a quantitative method through a survey design approach using questionnaire as the best method for data collection.

The summation of the relationship and interaction effects (moderation) examined by this study are as follows: three of the four informational characteristics of MASE, namely, a broadness of scope, an aggregation and an integration, have a positive direct relationship with ERM. The characteristic ‘timeliness’ has non-significant negative relationship with ERM. Additionally, the interaction (moderating) effect of higher levels of two informational characteristics of MASE, namely, a timeliness and an aggregation and higher level of perceived competitor uncertainty, will result in a higher ERM implementation.

The results of this study have significant ramifications for numerous companies, administrators and interested parties, as they may allow them to build and sustain effective accounting processes for management. These results support adopting sophisticated management accounting systems (MASs) instead of traditional systems in the companies to help them in improving the information quality and control levels, as well as reducing the risks by implementation of ERM. In addition, to ensure that companies are confronted with the environmental factors they face. The results of the present study will enable administrators to develop a deeper understanding of such management accounting systems.

To the best of the knowledge, this is the first study of Jordan to investigate the relationship between MASE and ERM, moderated by PEU. As such, the study raises significant findings, drawing attention to MASs and their role in Jordan.

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.

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.

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).

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.

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.

The role of information technology is very important, especially in achieving related performance to optimize supply chain management as recognized by various findings literature. The existence of computer equipment is no longer sufficient to cope with the various industry issues, especially those requiring the latest information from the aspect of visibility and information accuracy. This study focuses on the importance of visibility and accuracy of the information on the coffee supply chain and aims to identify the use of information technology to eliminate problems in the coffee industry, especially in West Java. The study begins by compiling basic assumptions and rules of thought used in research, data collection, data reduction, categorization, analysis, interpretation, and data display, and the conclusion. The data analysis used a decision-making trial and evaluation laboratory (DEMATEL), which was used to determine the representation of critical factors contained in the research dimensions. As a finding the coffee supply chain in West Java has not been responsive and efficient yet, so improvements need to be made to get high added value for regional economic growth. The results of the study also identified several obstacles along the supply chain and solution based on a high level of information accuracy with several challenges to utilize it, namely (1) data and information sharing, (2) forecasting optimization, and (3) collaborative planning. As a suggestion to increase visibility in supply chain management, further research is needed to create relevant software and systems to trace the solutions to the causes and challenges faced to improve the accuracy of the information and its visibility.

In the time of the COVID-19 crisis, many physical, psychological and spiritual difficulties are imposed on the front line staff and overshadow their rights, resilience and retention. In addition, the loss of this important organizational resource imposes huge costs on the system. The purpose of this study is systemic review of the influential factors, policies and strategies applied to defend the rights of health-care staff and improve the resilience and retention of health system human resources in the COVID-19 crisis.

This systematic review was conducted in 2021. Data were collected by keyword search in Google Scholar, PubMed, Scopus, Web of Science, Science Direct, Magiran, SID and Irandoc databases until December 2021. In addition, the quality of the studies was evaluated by three experts using the Strobe checklist. The analysis used in this study to categorize the results was thematic analysis.

Factors that cause tension and injustice to employees and also strategies to overcome it and increase their resilience were classified into general categories according to their nature. Factors included factors related to safety, economic and financial, staff characteristics, crisis management characteristics, organizational climate and working conditions. Existing strategies also fall into four categories of physical, psychological and spiritual health promotion strategies; organizational climate and work environment; education and empowerment and economic and financial.

This study is a systematic review of the factors that affect the health workforce rights and resilience of health-care personnel during the COVID-19 crisis. On the other hand, the policies and strategies used in different countries to overcome the difficulties and increase the resilience and retention of health workers have been summarized and can be used in other crises.

The purpose of this paper is to identify social entrepreneurship dimensions that emphasize the specific personal characteristics of social entrepreneurs (SPCSE) and social entrepreneurship organization (SEO) among students in higher education institutions who are active participants of the Students in Free Enterprise (SIFE) program in Malaysia.

Quantitative approaches and instruments were used to analyze the profile of social entrepreneurship in this cross-sectional survey study, which involved 394 active SIFE students in Malaysia in 2011. The Statistical Package for Social Sciences (SPSS) was used to analyze the data and describe the SIFE student's SPCSE and SEO.

The social entrepreneurship of the SIFE students was high, with a dominant SEO. However, the dimensions of SPCSE need to be applied effectively to the students involved, whose social entrepreneurship was merely moderate. There was a strong positive relationship between SPCSE and SEO of SIFE students, with a Pearson correlation coefficient of 0.73.

It is recommended that further longitudinal research be conducted to assess the depth of the impact of social entrepreneurship on SIFE students. In this manner, more useful information related to the impact can be leveraged to improve the pattern of the social entrepreneurship program.

The SIFE participants’ social entrepreneurship profile can be used by the Ministry of Higher Education in formulating social entrepreneurship policy for higher education institutions. The Malaysia SIFE Foundation and the administrators of higher education institutions should encourage more university students to participate in SIFE program to increase the number of social entrepreneurs who will help solve social, economic, and environmental problems.

There has been no discussions of the social entrepreneurship programs in Malaysia. This paper attempts to fill the current gap.