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Article
Publication date: 27 March 2009

Maria A. Leach‐López, William W. Stammerjohan and Kyoo Sang Lee

The purpose of this paper is to extend the participative budgeting literature, and specifically the budgetary participation literature that has examined the casual…

Abstract

Purpose

The purpose of this paper is to extend the participative budgeting literature, and specifically the budgetary participation literature that has examined the casual mechanisms linking participation to satisfaction/performance and the literature that has examined culture as an explanatory factor in the budgetary participation/performance relationship.

Design/methodology/approach

This paper employs the path model to examine and compare the budget participation–performance relationship for South Korean managers working for either US controlled or Asian controlled companies in South Korea. The path model allows the examination of the direct effects of budget participation on performance and the indirect effects between budget participation and performance that run through job satisfaction and job relevant information.

Findings

The primary findings of this study are that while there are strong associations between budget participation and performance for both samples of managers, the causal mechanisms connecting budget participation to performance are different between these two groups. The information–communication connection between budget participation and performance is stronger among the South Korean managers working for US controlled companies.

Research limitations/implications

Our study suffers from three common limitations found in all survey research: lack of temporal precedence between the independent and dependent variables; any limitations imbedded in the scales used to measure our variables; and generalizability of our samples.

Originality/value

The findings presented in this paper should have important implications for US companies employing US management techniques in their foreign operations.

Details

Management Research News, vol. 32 no. 3
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 9 February 2021

Mohammed Adel Elzahaby

The purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect…

Abstract

Purpose

The purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect path, in which firms' performance is a mediating variable that is influenced by corporate governance quality and that, in turn, influences earnings quality.

Design/methodology/approach

The study employs a structural equation modelling (SEM), to a sample of Egyptian listed firms during 2011–2017, to test the proposed analytical model and to determine the relative importance of both the direct and indirect paths.

Findings

The findings show a statistically significant evidence of both a direct path from corporate governance quality to earnings quality, and an indirect path that is mediated by firms' performance, suggesting that both corporate governance quality and performance have a complementary effect on earnings quality. However, the weight of the evidence favouring the direct path is more important in case of accounting-based performance measures; and the weight of the evidence favouring the indirect path is more important in case of market-based performance measures.

Research limitations/implications

The current study has some limitations. First, the study focuses specifically on one proxy for measuring earnings quality which is the absolute value of discretionary accruals. Other proxies of earnings quality could be examined in future research, such as income smoothing, earnings persistence and timely loss recognition. Another limitation is that only financial performance measures were examined, namely, return on assets, return on equity, price-to-earnings ratio and market-to-book value. Notwithstanding, non-financial performance measures could be investigated in future studies, such as balanced scorecard (BSC). Furthermore, considering cultural, political and legislative differences among countries, the results may not be generalised outside the scope of the current sample (i.e. Egyptian listed firms).

Practical implications

The implications of the findings for both theory and practice are discussed.

Originality/value

This study is distinguished by validating an analytical model that has been overlooked by prior studies. Moreover, it provides a new constructed index for measuring corporate governance quality. Furthermore, it uses a new sophisticated statistical technique, which is SEM, for testing the proposed model.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 1 April 2021

Yan Liu

As a failure analysis emphasizing school leadership in underprivileged schools serving socioeconomically disadvantaged and minority students, the study is interested in…

Abstract

Purpose

As a failure analysis emphasizing school leadership in underprivileged schools serving socioeconomically disadvantaged and minority students, the study is interested in determining whether and to what extent variations in distributed leadership (DL) practices are related to student performance through the mediating effects of four-path variables.

Design/methodology/approach

This research conducted secondary data analysis using the 2015 PISA American data. The study employed factor analysis and structural equation models (SEMs) to investigate multidimensional associations among a set of variables, including school socioeconomic status (SES), student composition, DL practices, school four-path factors and student performance. The research used a design-based resampling approach with balanced repeated replication (BRR) weights to analyze the complex survey data.

Findings

The results indicate that, within a DL framework, teacher leadership in instructional management is positively and directly related to student performance. Governing board leadership in school administration is indirectly related to student performance through four-path variables' mediating effects. Importantly, though the two leadership sources help improve student performance, they are less prevalent in underprivileged schools with disproportional minority and socioeconomically disadvantaged students.

Originality/value

This research is a failure analysis through the lens of DL for underprivileged schools. The study used rigorous quantitative approaches and examined multidimensional associations among school socioeconomic status (SES), DL, school factors that school leaders could maneuver and student performance. The evidence sheds light on remedial actions in failed schools to focus on improving teacher leadership and organizational capacity.

Details

Journal of Educational Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-8234

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Article
Publication date: 1 April 1996

R. Filippini, C. Forza and A. Vinelli

Considers the improvement initiatives which companies implement in operations, in the areas of design, supply and production (for example, design computerization, linkages…

Abstract

Considers the improvement initiatives which companies implement in operations, in the areas of design, supply and production (for example, design computerization, linkages with suppliers, JIT, quality improvement, flexible automation, etc.). By means of a survey examines the question of the existence of different paths followed by companies to innovate their operations and obtain better performance levels. Identifies four different paths, which have been labelled pioneers, innovators, followers and discriminators on the basis of the number of initiatives undertaken, an earlier or later start‐up, the sequence of their start‐ups and the level of penetration reached within the plant. Examines the four paths in relation to the characteristics of the business environments in which the companies examined operate and their performance levels.

Details

Integrated Manufacturing Systems, vol. 7 no. 2
Type: Research Article
ISSN: 0957-6061

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Article
Publication date: 1 October 2001

Michael Tracey and Chong Leng Tan

Supply chain management as a system of operation continues to evolve. This study employs confirmatory factor analysis and path analysis to examine empirically the…

Abstract

Supply chain management as a system of operation continues to evolve. This study employs confirmatory factor analysis and path analysis to examine empirically the relationships among supplier selection criteria (quality, delivery reliability, product performance and unit price), supplier involvement on design teams and in continuous improvement programs, four dimensions of customer satisfaction (competitive pricing, product quality, product variety, and delivery service), and overall firm performance.

Details

Supply Chain Management: An International Journal, vol. 6 no. 4
Type: Research Article
ISSN: 1359-8546

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Article
Publication date: 20 June 2019

Kristien Philippaers, Nele De Cuyper and Anneleen Forrier

The purpose of this paper is to advance two seemingly conflicting paths from perceived employability to employee performance. Both paths start from the idea that feeling…

Abstract

Purpose

The purpose of this paper is to advance two seemingly conflicting paths from perceived employability to employee performance. Both paths start from the idea that feeling employable makes employees more independent from their employer. Framed positively, independence implies the perception of being in control, and perceived control may promote employee performance. Framed negatively, independence implies reduced attachment to the organization, while such ties drive employee performance. Innovative features in this study are threefold. First, the authors introduce perceived justice as a moderator. Second, the authors distinguish between perceived quantitative and qualitative employability: this relates to seeing “other” vs “better” job opportunities. Third, the authors include a range of performance indicators: task performance, organizational citizenship behavior and counterproductive work behavior.

Design/methodology/approach

Survey data were collected within one Belgian public-sector organization (n=1,500 employees) and analyzed using structural equation modeling.

Findings

Perceived control mediated the relationship between perceived employability and employee performance, yet only upon high perceived justice. Affective organizational commitment mediated the relationship between perceived employability and employee performance, regardless of perceived justice. Those relationships were positive for quantitative perceived employability and negative for qualitative perceived employability.

Originality/value

Perceived employability relates positively to employee performance, especially upon high perceived justice. Yet this relationship is bounded to which job alternatives are perceived, just “other” or instead “better.”

Details

Personnel Review, vol. 48 no. 5
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 8 April 2020

Sumreen Masood Khattak, Muhammad Zahid Iqbal, Malik Ikramullah and Muhammad Mustafa Raziq

This study examines the relationship between employees' perceptions of informational fairness and project performance. Furthermore, it examines if this relationship is…

Abstract

Purpose

This study examines the relationship between employees' perceptions of informational fairness and project performance. Furthermore, it examines if this relationship is sequentially mediated by (1) knowledge sharing and role clarity and (2) communication openness and role clarity.

Design/methodology/approach

Data are collected from 302 full-time employees of seven project-based construction organizations in Pakistan. Data are analyzed through variance-based structural equation modeling technique and the Preacher and Hayes' bootstrapping procedure.

Findings

Results indicate that project employees' perceptions of informational fairness positively predict project performance. Moreover, this relationship is sequentially mediated by (1) communication openness and role clarity and (2) knowledge sharing and role clarity.

Originality/value

This study provides further insights on the informational fairness and project performance relationship by examining their underlying mechanisms. It draws on the much ignored context of Pakistan, and offers some implications for managers and researchers with regard to how behavioral factors may further enhance project performance.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 1
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 21 October 2019

Karthik Dhandapani, Rajesh Srinivas Upadhyayula and Rakesh Basant

Extant literature suggests that post-entry internationalization strategies and performance implications of born globals are an under-researched area. This paper aims to…

Abstract

Purpose

Extant literature suggests that post-entry internationalization strategies and performance implications of born globals are an under-researched area. This paper aims to examine the internationalization strategies of born global service firms (BGSFs) and performance implications thereof through strategic group analysis of hand-collected data from Indian information technology (IT) firms.

Design/methodology/approach

Strategic group analysis has been used to examine if there are any differences in the strategic decisions across firms and if there are any implications of these strategies on the performance of firms. The strategic group approach helps understand not only the antecedents but also the strategic trade-offs that different groups of BGSFs face after internationalization. The study uses Indian IT industry as the context for analysis of BGSFs, as studies have found that the Indian IT industry to have significant presence of born globals.

Findings

Four distinct strategic paths were found to be followed by BGSFs. In addition, the nature of services and ways of mobilization or deployment of resources explain the different internationalization paths and consequently performance. The performance differences primarily stem from the choice of degree of commitment and scope of internationalization.

Practical implications

This study provides distinct insights to practice by charting internationalization paths for an emerging born global.

Originality/value

This paper contributes to the theory on born globals by using strategic lens to explain the internationalization paths and their performance implications.

Details

Competitiveness Review: An International Business Journal , vol. 29 no. 5
Type: Research Article
ISSN: 1059-5422

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Article
Publication date: 20 October 2014

Pierre Muller, Jean-Yves Hascoet and Pascal Mognol

The purpose of this paper is to propose an evaluation of toolpaths for additive manufacturing of functionally graded materials (FGM) parts to ensure the manufacturing of…

Abstract

Purpose

The purpose of this paper is to propose an evaluation of toolpaths for additive manufacturing of functionally graded materials (FGM) parts to ensure the manufacturing of parts in compliance with the desired material distribution. The selection of an appropriate path strategy is critical when manufacturing FGM parts.

Design/methodology/approach

The selection of a path strategy is based on a process modeling and an additive laser melting (ALM) system control. To do that, some path strategies are selected, simulated and compared.

Findings

The comparison of some paths strategies was applied on a study case from the biomedical field. Test-parts were manufactured and analyzed. Results show a good correlation between the simulated and the deposited material distributions. The evaluation of toolpaths based on the process modeling and the system control was validated.

Originality/value

Nowadays, FGM parts manufactured with ALM processes are not functional. To move from these samples to functional parts, it is necessary to have a global approach of the manufacturing procedure centered on the path planning. Few methodologies of path planning are adapted to FGM parts but are still limited.

Details

Rapid Prototyping Journal, vol. 20 no. 6
Type: Research Article
ISSN: 1355-2546

Keywords

Content available
Article
Publication date: 19 March 2021

Flavia Braga Chinelato, Cid Gonçalves Filho and Clodoaldo Lopes Nizza Júnior

Salesperson performance is accepted as a relevant factor of retailing success. However, scarce studies reveal the relationship between sales performance and brand…

Abstract

Purpose

Salesperson performance is accepted as a relevant factor of retailing success. However, scarce studies reveal the relationship between sales performance and brand relationship. The purpose of this study is both, from one side, to empirically demonstrate the impact of salesperson brand attachment (SBA) on sales performance and, on the other side, to identify the mediators of this relationship in small retailing.

Design/methodology/approach

A survey was conducted with a sample of 206 small retailers from different sectors of an emerging country. The proposed model was tested using partial least squares–structural equation modeling (PLS-SEM) in SmartPLS3.

Findings

The results demonstrated that SBA is relevant to driving sales performance through two relevant paths – one following SBA–satisfaction–performance and one path following the SBA–commitment–performance. The model was able to explain 63% of the outcome performance.

Practical implications

Regarding small retailers, where the owners, employees and managers have higher levels of interaction than the large national retail chains, the marketing executives must invest in improving the attachment to the brand and create emotional bonds and cognition between marketers and the brand. They must develop strategies to promote job satisfaction and organizational commitment because they determine performance.

Originality/value

Despite the relevance of small businesses for economies worldwide and the importance of salesperson brand relationships, no study has been developed to demonstrate the impacts of such relationships on salesperson performance in retailing. Furthermore, in addition to the central role of organizational commitment in the sales research, to the best of the authors’ knowledge, this is the first study to explore how to mediate the relationship between brand attachment and sales performance.

Propósito

El rendimiento del vendedor se acepta como un factor relevante para el éxito del comercio minorista. Sin embargo, los estudios que revelan la relación entre el resultado de las ventas y la relación con la marca son escasos. El propósito de este estudio es, por un lado, demostrar empíricamente el impacto del apego a la marca del vendedor (SBA) en el resultado de las ventas y, por otro lado, identificar los mediadores de esta relación en el comercio minorista.

Diseño/metodología/enfoque

Se realizó una encuesta con una muestra de 206 vendedores de pequeños minoristas provenientes de diferentes sectores de un país emergente. El modelo estructural se analizó mediante ecuaciones estructurales basada en mínimos cuadrados (PLS-SEM) utilizando SmartPLS3.

Hallazgos

Los resultados mostraron que el SBA es esencial para impulsar el resultado de las ventas a través de dos caminos relevantes: uno siguiendo el SBA-satisfacción-rendimiento y la otra dirección siguiendo el SBA-compromiso-rendimiento. El modelo fue capaz de explicar el 63% del rendimiento.

Implicaciones prácticas

Con respecto a los pequeños minoristas, donde los propietarios, empleados y gerentes tienen niveles más altos de interacción que las grandes cadenas minoristas nacionales, los ejecutivos de marketing deben invertir en mejorar el apego a la marca y crear vínculos emocionales y cognitivos entre los vendedores y la marca. Deben desarrollar estrategias para promover la satisfacción laboral y el compromiso organizacional ya que determinan el rendimiento.

Originalidad/valor

A pesar de la relevancia de las pequeñas empresas para las economías de todo el mundo y la importancia de las relaciones de marca en los vendedores, no se ha desarrollado ningún estudio para demostrar los impactos de tales relaciones en el rendimiento de los vendedores en el comercio minorista. Además, aparte del papel central del compromiso organizacional en la investigación en ventas, este es el primer estudio que explora cómo media la relación entre el apego a la marca y el resultado de las ventas.

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