Search results

1 – 10 of over 117000
Article
Publication date: 9 August 2022

Qiubin Huang and Mengyuan Xiong

This paper aims to examine the effects of managerial ability (MA) on the likelihood and the timeliness of goodwill impairment and explore whether the desirable effect of MA

Abstract

Purpose

This paper aims to examine the effects of managerial ability (MA) on the likelihood and the timeliness of goodwill impairment and explore whether the desirable effect of MA vary with the degree of agency problems.

Design/methodology/approach

The authors propose a unified framework to simultaneously examine the effects of MA on the likelihood and the timeliness of goodwill impairment by incorporating a market-based impairment indicator (denoted as BTM), MA and the interaction of BTM with MA to this study’s regression model to account for the likelihood of goodwill impairment. BTM addresses the timeliness of goodwill impairment.

Findings

This study finds that firms with higher MA have lower likelihood of goodwill impairment, and such firms are more likely to recognize goodwill impairment in a timely manner when the underlying value of goodwill is economically impaired. This desirable effect of MA is more pronounced in non-state-owned enterprise (SOEs) and firms without chief executive officer (CEO) duality.

Practical implications

Firms can reduce the losses arising from goodwill impairment by enhancing the ability of their management teams combined with improved corporate governance structure.

Originality/value

This paper provides novel insights on understanding the role of MA in not only reducing the likelihood but also enhancing the timeliness of goodwill impairment. The findings help advance the upper echelons theory by uncovering the heterogenous effects of executives with different levels of ability.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Open Access
Article
Publication date: 15 July 2022

Ernie Ko

This article analyzes the implementation of anti-corruption reforms in Taiwan by two former presidents, Chen Shui-bian (2000-2008) and Ma Ying-jeou (2008-2016).

Abstract

Purpose

This article analyzes the implementation of anti-corruption reforms in Taiwan by two former presidents, Chen Shui-bian (2000-2008) and Ma Ying-jeou (2008-2016).

Design/methodology/approach

A three-tier research approach, including in-depth interviews, questionnaire survey, and descriptive and inferential analysis, is adopted. In addition to Chen and Ma, 11 senior anti-corruption officials who served under both presidents were interviewed by the author. The survey questions cover 12 factors which are later grouped into the five dimensions of ethical leadership, considerate leadership, delegating leadership, participatory leadership, and performance to illustrate the causal relationship between these dimensions and performance.

Findings

Ma’s personal ethics are distinct from Chen’s in kind but Ma’s overall leadership and performance outshine Chen’s in degree rather than in kind. While the gap of ethical leadership between two Taiwan presidents is significantly wider than other dimensions of leadership, the outcome of the national integrity is not proportionate to the ethical leadership gap. In other words, personal ethics are not automatically transformed into political will for enhancing anti-corruption effectiveness. Three popular forms of corruption, red envelopes (bribing), influence-peddling, and vote-buying are analyzed in the context of changing political culture through national leadership. Unfortunately, both Chen and Ma produce insignificant contributions based on public surveys.

Originality/Value

Policy-makers and scholars can use these research findings to further explore how ethical leadership can enhance a country’s anti-corruption performance.

Details

Public Administration and Policy, vol. 25 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

Book part
Publication date: 17 October 2005

Michael A. Katovich

While Hemingway noted that all stories end in death, this story begins with a death in the family. I recount my mother's (Ma's) death from a sociological point of view…

Abstract

While Hemingway noted that all stories end in death, this story begins with a death in the family. I recount my mother's (Ma's) death from a sociological point of view, making use of an autoethnographic perspective. Such a perspective encourages a frank portrayal of my involvement in the story as well as more detached reflection of various behaviors (enacted by Ma, her children, her grandchildren, and her friends). I also focus on Ma as a child of the Depression, a young adult during World War II, and a casualty of a middle class lifestyle. Her death, while unwanted, allowed her to create and construct authentic encounters with her children, grandchildren, and friends – encounters that she had avoided while living the middle class life. Her story allows me to reflect on her death as encouraging an authentic understanding of my emotions.

Details

Studies in Symbolic Interaction
Type: Book
ISBN: 978-0-7623-1186-6

Book part
Publication date: 29 March 2016

Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product…

Abstract

Purpose

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

Methodology/approach

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

Findings

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

Research limitations/implications

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

Originality/value

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

Book part
Publication date: 17 February 2011

Kenton B. Walker, Gary M. Fleischman and Eric N. Johnson

The purpose of this chapter is to encourage investigation of management accounting (MA) service quality via comparisons of perceptions by service users and providers. Such…

Abstract

The purpose of this chapter is to encourage investigation of management accounting (MA) service quality via comparisons of perceptions by service users and providers. Such comparisons are important in order to satisfy the needs of service users, assure good communications, justify the costs of MA, promote improved decision-making, and help improve the organizational standing of MA. We review literature from accounting, service marketing, and information systems, a common information service with similarities to accounting, to argue the case for conducting research on MA service quality.

The findings from our literature review show that research on service quality is seemingly important and abundant in many areas, but not concerning accounting. In essence, we don't know what perceptual differences exist between management accountants and their customers, why these differences might exist, or how organizations might identify and narrow identified gaps.

This chapter is among the first to call for research into perceived differences in MA service quality between users and providers. We argue for investigating sources of differences based on prior research in internal marketing and information systems. We offer a conceptual model that might be used as a basis in future investigations.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-85724-817-6

Keywords

Article
Publication date: 15 June 2022

Oğuzhan Ahmet Arık

This paper aims to provide a promising memetic algorithm (MA) for an unrelated parallel machine scheduling problem with grey processing times by using a simple dispatching…

Abstract

Purpose

This paper aims to provide a promising memetic algorithm (MA) for an unrelated parallel machine scheduling problem with grey processing times by using a simple dispatching rule in the local search phase of the proposed MA.

Design/methodology/approach

This paper proposes a MA for an unrelated parallel machine scheduling problem where the objective is to minimize the sum of weighted completion times of jobs with uncertain processing times. In the optimal schedule of the problem’s single machine version with deterministic processing time, the machine has a sequence where jobs are ordered in their increasing order of weighted processing times. The author adapts this property to some of their local search mechanisms that are required to assure the local optimality of the solution generated by the proposed MA. To show the efficiency of the proposed algorithm, this study uses other local search methods in the MA within this experiment. The uncertainty of processing times is expressed with grey numbers.

Findings

Experimental study shows that the MA with the swap-based local search and the weighted shortest processing time (WSPT) dispatching rule outperforms other MA alternatives with swap-based and insertion-based local searches without that dispatching rule.

Originality/value

A promising and effective MA with the WSPT dispatching rule is designed and applied to unrelated parallel machine scheduling problems where the objective is to minimize the sum of the weighted completion times of jobs with grey processing time.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 31 May 2022

Kyung Young Lee, Sumin Han, Soo Il Shin and Sung-Byung Yang

This study aims to apply the information system success model (ISSM) to examine the relationships among actual use, use continuance intention, user satisfaction and net…

Abstract

Purpose

This study aims to apply the information system success model (ISSM) to examine the relationships among actual use, use continuance intention, user satisfaction and net benefits in the context of quick-service restaurant (QSR) patrons using two contactless technologies (CT): self-service kiosks (SSK) and mobile applications (MA) for food ordering. The study also investigates the moderating roles of social interaction anxiety (SIA) and language proficiency (LP) in the abovementioned relationships.

Design/methodology/approach

Survey data from 421 QSR patrons with experience using McDonald's SSK and MA were collected and analyzed through a seemingly unrelated regressions (SUR) technique.

Findings

Research findings reveal positive associations among actual use, use continuance intention and satisfaction with CT (i.e. SSK and MA). The actual use and satisfaction with CT are positively associated with individual benefits, leading to improved patron satisfaction with QSR. Findings also reveal that, in the case of MA, SIA positively moderates relationships between actual use/satisfaction and individual benefits and between satisfaction and organizational benefit, while LP shows negative moderating effects on those relationships.

Originality/value

This study is one of the first attempts to present empirical evidence of constructs in the ISSM (actual use, use continuance intention, satisfaction and individual/organizational benefits) in the context of QSR patrons using SSK and MA. It also shows that using MA can address some patrons' psychological problems interacting with others in their food-ordering processes.

Book part
Publication date: 20 October 2017

Gary M. Fleischman, Eric N. Johnson and Kenton B. Walker

Purpose: We examined whether the five-service quality dimensions described by SERVQUAL (SQ) and SERVPERF (SP) are consistent with perceived dimensions of management…

Abstract

Purpose: We examined whether the five-service quality dimensions described by SERVQUAL (SQ) and SERVPERF (SP) are consistent with perceived dimensions of management accounting (MA) service quality and we compared responses from users and providers.

Design/methodology/approach: We surveyed experienced providers and users of MA services to learn their perceptions and expectations of accounting service quality using SQ/SP adapted to an MA context. We used principal components analysis (PCA) to investigate service quality dimensions.

Findings: Participant responses identified three dimensions of MA service quality. There was a high degree of correspondence in dimensions of service quality between users and providers, but with notable differences in service priorities. A performance-only (SP) approach seems to provide a better measure of overall service quality than performance minus expectations (SQ).

Research limitations/implications: Participants self-selected to participate. Respondents were not matched by organization. The SQ/SP instrument may not capture important organization specific attributes. Our approach may serve as a guide for future studies of accounting service quality.

Practical implications: SP may be more useful to managers who wish to evaluate overall service quality. SQ may be more useful to identify specific gaps between user perceptions and expectations. SQ/SP assessments may help to improve the quality of MA service delivery and provider-user communications.

Originality/value: This is the first empirical study to our knowledge that reports on MA service quality dimensions using both the SQ and SP instruments. This study investigated perceptions and expectations of MA service users and providers. Our sample is a cross-section of experienced professionals.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78743-297-0

Keywords

Book part
Publication date: 17 July 2015

Janek Ratnatunga, Michael S. C. Tse and Dina Wahyuni

This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in…

Abstract

Purpose

This paper seeks to advance the understanding of the relevance of management accounting (MA) as a profession by examining societal role expectations of MA professionals in Australia.

Methodology/approach

The study presented in this paper is based on a questionnaire survey.

Findings

Findings of the study show that Australian MA professionals are expected to have skills in cost management, corporate social responsibility, carbon accounting, risk management, business analysis, corporate governance, and asset valuations. The demand of MA professionals exceeded the pool of MA talents in Australia. The role expectations of MA professionals from different stakeholder groups are fairly consistent.

Social implications

The study adds to the immigration institution discussion by demonstrating that there are inadequate professionals in Australia with the skills and experience in MA to meet the projected demand. Australia has very little option but to fill the supply-side shortfall in the short-term with overseas MA professionals.

Originality/value

The study adds to the literature of the societal relevance of MA by providing evidence of an increasing demand for MA skills in Australia.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

Keywords

Book part
Publication date: 11 August 2016

Knut F. Lindaas and Prodosh Simlai

We examine the incremental cross-sectional role of several common risk factors related to size, book-to-market, and momentum in size-and-momentum-sorted portfolios. Unlike…

Abstract

We examine the incremental cross-sectional role of several common risk factors related to size, book-to-market, and momentum in size-and-momentum-sorted portfolios. Unlike the existing literature, which focuses on the conditional mean specification only, we evaluate the common risk factors’ incremental explanatory power in the cross-sectional characterization of both average return and conditional volatility. We also investigate the role of ex-ante market risk in the cross-section. The empirical results demonstrate that the size-and-momentum-based risk factors explain a significant portion of the cross-sectional average returns and cross-sectional conditional volatility of the benchmark equity portfolios. We find that the Fama–French (1993) factors and the ex-ante market risk are priced in the cross-sectional conditional volatility. We conclude that the size-and-momentum-based factors provide a source of risk that is independent of the Fama–French factors as well as ex-post and ex-ante market risk. Our results bolster the risk-based explanation of the size and momentum effects.

Details

The Spread of Financial Sophistication through Emerging Markets Worldwide
Type: Book
ISBN: 978-1-78635-155-5

Keywords

1 – 10 of over 117000