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Book part
Publication date: 29 January 2024

Han Yue, Nurhaiza Binti Nordin and Nurnaddia Nordin

This chapter examines the impact of macroeconomic factors on the financial performance of Chinese companies. Using multiple regression analysis, the study finds that gross…

Abstract

This chapter examines the impact of macroeconomic factors on the financial performance of Chinese companies. Using multiple regression analysis, the study finds that gross domestic product (GDP) growth rate, inflation rate, interest rate, exchange rate, and government expenditure are significant predictors of the financial performance of Chinese companies. The results show that GDP growth rate, leverage, size, liquidity, profitability, and growth in sales all have significant positive impacts on financial performance, while growth in assets has a negative impact. The study provides insights into the impact of macroeconomic factors on the financial performance of Chinese companies. Policymakers and investors should take these findings into account when making decisions about economic policies and investments, and companies operating in China should be aware of the potential impact of these factors on their financial performance and look for ways to manage them effectively. The chapter also includes a model specification test and a robustness test to validate the accuracy of the results. The findings have important guiding significance for policy makers and investors in making economic policies and investment decisions. However, the study has limitations such as the use of horizontal panel data and the limited data sources used.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Open Access
Book part
Publication date: 4 May 2018

Armelia Dafrina, Nova Purnama Lisa, Deassy Siska and Nurhaiza

Purpose – As one of the development of modern architecture that has a great attention on the characteristics of regionalism, especially grow in developing countries. The…

Abstract

Purpose – As one of the development of modern architecture that has a great attention on the characteristics of regionalism, especially grow in developing countries. The Characteristics of regionalism is closely related to local culture, climate and technology in time Suha, Ozka(1985).This regionalism approach only takes and identifies patterns of architectural concepts relevant to the climate, local materials and geographical factors of the many layers of architectural history that clash together and coincide.

Design/Methodology/Approach – According to Wondoamiseno (1991), the method of possible architectural features of regionalism can be seen in several trends, which he calls the unity of the past architecture and the present architecture. Unity in question is unity in architectural composition. The method of analysis is using descriptive qualitative based on primary data by observation and secondary data from the literature study.

Findings – The technique of the main characteristic of regionalism is the unification of traditional architecture with modern architecture. Specific regionalism, as one of the developments of modern architecture that has attention to the characteristics of regionalism, that is related to local culture, climate and Technology,its definition of explicit or implicit results between society and architectural statement, then between the initial conditions of regional expression not only local prosperity but also a strong sense of local identity Regionalism is thought to have developed around 1960 (Jenks, 1977). One of the developments of modern architecture that has a great attention on the characteristics of regionalism especially grows in developing countries. The characteristics of regionalism are closely related to local culture, climate, and technology in time (Ozkan, 1985).

Research Limitations/Implications – The Regionalism Architecture can be seen in Mosque Bujang Salim Krueng Geukuh Aceh.

Practical Implications – The unity is not only visual but also can be in abstract quality, which can be judged from the human response to the building of how the human react either directly or indirectly to the object of the building. To get unity in architectural composition, there are three main requirements that are dominance, repetition, and composition. One of the implementations of Regionalism of Architecture can be seen in BujangSalim Mosque of North Aceh.

Originality/Value – This is the first research that identifies Regionalism of Architecture at Mosque Bujang Salim as a traditional of Aceh Architecture technique in North Aceh.

Article
Publication date: 16 December 2020

Nur Haiza Muhammad Zawawi and Zahirul Hoque

This article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment.

1104

Abstract

Purpose

This article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment.

Design/methodology/approach

The study contributes to accounting and accountability literature in hybrid organisations by applying actor-network theory to a case study organisation. This enables an analysis of how a government agency, operating as a social service provider to the community, developed and used management control mechanisms in its intra-organisational units to ensure its operations were aligned with the expectations of inter-organisational networks in a purchaser–provider context. Data were collected using open-ended interviews and by examining internal accounting and management reports, government archival records and newspaper articles.

Findings

Analysis of the results demonstrates that inter-organisational network control was internalised within the provider organisation because of the ability of the controls to function as inscriptions that influenced organisational actions. The authors conclude that the network control travelled across boundaries over time and was assimilated by the provider organisation to become its internal management control mechanisms.

Research limitations/implications

A single case study of a government service provider agency may limit the generalisation of the findings to other hybrid entities or networks. The significant practical essence of this study lies in the diversity within the results that offer a rich representation of the impact of purchaser–provider arrangements on internal organisational systems within a hybrid public sector setting.

Originality/value

The outcomes enhance knowledge of how a hybrid government agency developed, mobilised and institutionalised its management control mechanisms to ensure the activities of one party are consistent with the other parties' expectations within a network.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 4 May 2018

Abstract

Details

Proceedings of MICoMS 2017
Type: Book
ISBN:

Content available
Book part
Publication date: 29 January 2024

Abstract

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

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