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The purpose of this study is to examine the mediating effect of innovation on the relationship between managerial competencies and business performance of small and medium enterprises (SMEs) in Rwanda.

A cross-sectional survey and quantitative methodological approach were used to collect the data. The bootstrap method was used to test mediation effects.

The findings revealed that innovation is a significant mediator in the association between managerial competencies and business performance. This study, therefore, adds new knowledge by stating that innovation toward business performance is a partial mediator in the relationship between managerial competencies and business performance of SMEs in Rwanda.

Only a single research methodological approach was used. Qualitative studies through interviews could be undertaken to triangulate. Furthermore, the findings from the present study are cross-sectional. Longitudinal studies ought to be undertaken to examine the mediation effects studied to investigate any possibility of variations in the results.

The results may help owners-managers of SMEs to develop policies and strategies that could enable them to take advantage of new opportunities in relation to updated technology and cope with changes that may take place in the business environment to boost their business performance level.

To the authors’ knowledge, no research has ever been carried out on the mediating role of innovation in the relationship between managerial competencies and business performance of SMEs in Rwanda.

The purpose of this paper, as an empirical investigation of a contingency theory, is to examine the relationship between technology (as a contingent variable) and management accounting system (MAS) characteristics on managerial performance. The main focus of this study is on the four information characteristics of MAS – scope, integration, aggregation and timeliness.

Based on the MAS characteristics defined by Chenhall and Morris, a contingency-based “intervening” model is proposed in which MAS plays a significant intervening role between technology (TECH) and managerial performance. Using survey data from managers in Iranian financial organizations and PLS–structural equation model analysis, the MAS characteristics are collectively analyzed in relation to technology and managerial performance.

The study uncovered the existence of direct relationships between technology and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between technology and managerial performance is mediated by MAS. The findings provide valuable insight to guide managers in financial organizations to improve their performance through suitable MAS by applying new technologies and considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly.

Previous research studies show that there is no unique and universal MAS for all organizations, since this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS research studies in the service organizations.

This paper examines the effect of job‐relevant information on the relationship between management accounting systems (MAS) and task uncertainty affecting managerial performance. Data are obtained via survey questionnaire of a sample of 131 senior managers from manufacturing firms in Australia. The study finds a statistically significant three‐way interaction between the extent of use of broad scope MAS information, job‐relevant information and task uncertainty affecting managerial performance. More specifically, the results suggest that under low task uncertainty situations, the use of more broad scope MAS information, regardless of job‐relevant information, would potentially result in information overload, which is detrimental to managerial performance. On the other hand, the results suggest that under high task uncertainty situations, the use of more broad scope MAS information and high use of job‐relevant information for decision‐making leads to improved managerial performance.

The purpose of this study was determine which, if any, managerial behaviors were associated with high managerial job performance in three selected countries, China, the UK and the USA. After identifying which behaviors were associated with high managerial job performance, the study then compared the results from each country to identify behaviors that were unique to a country and those that recurred across multiple countries.

This study draws from an archival database of multisource (360°) feedback rating managerial job performance. Supervisors’ ratings on 23,877 national managers from China, the UK and the USA were examined using simultaneous stepwise regression analysis.

This study found that there were unique behaviors associated with high managerial job performance in each country examined. Additionally, the study found that were also behaviors associated with high managerial performance shared between all three countries.

This study offers another insight to the unique-versus-universal managerial behaviors debate in leadership development literature. Existing literature offers mixed messages regarding universal or unique behaviors across countries. Understanding which key managerial behaviors are associated with perceived high managerial job performance in each country may help to focus the development of these managers and enhance the specificity of selection, coaching, and training initiatives.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This study aims to examine the mediating role of the fairness of the performance evaluation system on the association between the controllability of financial and non-financial measures and managerial performance.

Data was collected using an online survey questionnaire, with 220 responses received from middle and lower-level managers in Australian manufacturing organisations. Covariance-based structural equation modelling using software AMOS 25 was applied to analyse the data. Specifically, Anderson and Gerbing’s (1988) two-step approach was followed with confirmatory factor analyses first conducted to ensure that the measurement model was valid and reliable before running the structural model.

The findings reveal that the influence of managers’ controllability of performance measures on managerial performance is enacted through their perceptions of fairness. Specifically, the impact of controllability of financial (non-financial) measures on managerial performance is enacted through managers’ perceptions of distributive (interpersonal) fairness.

The empirical findings contribute to the literature investigating the empirical consequences of managers’ controllability of performance measures on performance evaluation processes, with the results revealing that the controllability of both financial and non-financial performance measures is positively associated with managerial performance via managers’ perceptions of different dimensions of fairness. Such results suggest that organisations, most of which do not prioritise the use of controllable performance measures in the design of their performance evaluation systems, need to reconsider the importance of the controllability of both financial and non-financial measures in the performance evaluation processes.

The purpose of this paper is to determine whether technical skill provides incremental value over managerial skill in managerial performance for first‐tier managers, and explore potential mediators of this relationship. Hypotheses: technical skill incrementally predicts managerial performance; referent and expert power mediate this relationship; and inspirational appeals and rational persuasion mediate the relationship between power and managerial performance.

A total of 107 first‐tier supervisors from local petrochemical and engineering companies completed an online survey about their professional background and managerial skills; subordinates rated supervisors' technical skill, power, and influence tactic habits. Managerial performance was measured as: production output, subordinate job satisfaction, and subordinate ratings.

Technical skill incrementally predicted subordinate perceptions of managerial performance over managerial skill. Referent power mediated the relationship between technical skill and both subordinate ratings and job satisfaction; expert power only mediated for job satisfaction. Rational persuasion mediated the relationship between expert power and subordinate ratings of managerial performance.

Clear measurement of multidimensional constructs such as managerial performance and technical skill is essential. Limitations include self‐selection bias and availability of objective technical skill measures. Future research should develop component‐based measures of these constructs.

Technical skill is valuable to managers as a source of credibility and a means to identify with subordinates. Technical skill should not, therefore, be the most important criterion in selecting technical managers.

This study helps technical managers better leverage their technical skills in managerial contexts, and provides new research directions for component‐based performance measurement.

This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance.

Based on survey data from 218 firms, the authors test a structural equation model.

The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role.

The typical shortcomings of survey-based research apply to this study.

While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.

The paper sought to uncover the conditions under which managerial capability enhances performance while considering the role of social capital within the unique boundary conditions created by competitive intensity.

The authors use multi-source data from 206 managers and owners of SMEs from a Sub-Saharan African nation – Ghana.

Using structural equation modeling (SEM) to analysis the data, the findings revealed that social capital serves as a mechanism through which managerial capability influences performance. Furthermore, the results indicate that competitive intensity does not significantly moderate this important indirect relationship. Implications: This study provides relevant knowledge for scholars, practitioners and policymakers on the role of managerial capability and how it may be harnessed in enhancing performance.

This paper provides a holistic understanding of the capability performance relationship in attempts at extending the literature by examining social capital as a mediator and competitive intensity as a contingent factor of this important relationship in a conditional indirect model.

The purpose of this paper is to assess the role of managerial performance in the success of men‐owned businesses (MOB) and women‐owned businesses (WOB) for Canadian and Israeli entrepreneurs.

A process‐oriented approach, a relatively overlooked perspective in this field, was used for this assessment. The methodology used was based on two national samples from Canada and Israel (n=235) which included mostly members of a private business networking organization. Questionnaires were distributed to the respondents; only entrepreneurs with at least one employee were included.

Multilevel analyses revealed that gender is significantly associated with some managerial functions, but except for the business longevity – it is not directly associated with measures of business success; nationality is associated with two measures of business success: turnover and growth. Women entrepreneurs, both Canadian and Israeli, ranked significantly higher in some functions of their managerial performance compared to their male counterparts.

This study's main implications are in deciphering the major role of managerial performance and nationality and the relatively marginal effect of gender in business success measures, implying that the gender gap in successful entrepreneurial businesses is decreasing. These findings can become foundations for better understanding broader entrepreneurship questions and practice‐based researched endeavors.

This paper's main contribution is in the identified need for developing training and education programs for entrepreneurs in the areas of managerial skills and practices; as well as in opening future avenues for cross‐national assessments of a process‐oriented perspective in these areas.