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Article
Publication date: 12 March 2018

Kaveh Asiaei, Ruzita Jusoh and Nick Bontis

The purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance…

Abstract

Purpose

The purpose of this paper is to empirically explore how the effect of intellectual capital (IC) on organizational performance is indirect and mediated through performance measurement (PM) systems.

Design/methodology/approach

Data were collected from a survey of 128 chief financial officers of Iranian publicly listed companies. Hypotheses were tested using partial least squares regression, a structural modeling technique which is appropriate for highly complex predictive models.

Findings

Results from the structural model indicate that, in general, companies with a higher level of IC place a premium on the balanced use of PM systems in a diagnostic and interactive style. Furthermore, the results provide some evidence that IC is indirectly associated with organizational performance through the intervening variable of the balanced use of interactive and diagnostic PM systems.

Practical implications

This study sheds light on the issue of how senior management should use PM systems to take full advantage of intellectual assets which could lead to improved organizational performance.

Originality/value

This is the first study of its kind to synthesize a model which examines IC, PM systems, and organizational performance. Although the effect of different types of intangible assets on performance has been substantially examined in the literature, less effort has been devoted to understanding the role of PM systems in leveraging an organization’s IC.

Details

Journal of Intellectual Capital, vol. 19 no. 2
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 26 January 2021

Adli Hamdam, Ruzita Jusoh, Yazkhiruni Yahya, Azlina Abdul Jalil and Nor Hafizah Zainal Abidin

The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and…

Abstract

Purpose

The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently, on the auditors’ judgment decision-making process is limited. The purpose of this paper is to present a conceptual framework on the cognitive process that may influence auditors’ judgment decision-making in the big data environment. The proposed framework predicts the relationships among data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making.

Design/methodology/approach

The methodology to accomplish the conceptual framework is based on a thorough literature review that consists of theoretical discussions and comparative studies of other authors’ works and thinking. It also involves summarizing and interpreting previous contributions subjectively and narratively and extending the work in some fashion. Based on this approach, this paper formulates four propositions about data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making. The proposed framework was built from cognitive theory addressing how auditors process data into useful information to make judgment decision-making.

Findings

The proposed framework expects that the cognitive process of data visualization integration and intuitive data processing mode will improve auditors’ judgment decision-making. This paper also contends that task complexity may influence the cognitive process of data visualization integration and processing modes because of the voluminous nature of data and the complexity of business processes. Hence, it is also expected that the relationships between data visualization integration and audit judgment decision-making and between processing mode and audit judgment decision-making will be moderated by task complexity.

Research limitations/implications

There is a dearth of studies examining how big data and big data analytics affect auditors’ cognitive processes in making decisions. This paper will help researchers and auditors understand the behavioral consequences of data visualization integration and data processing mode in making judgment decision-making, given a certain level of task complexity.

Originality/value

With the advent of big data and the evolution of innovative audit procedures, the constructed framework can be used as a theoretical foundation for future empirical studies concerning auditors’ judgment decision-making. It highlights the potential of big data to transform the nature and practice of accounting and auditing.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 15 April 2019

Norhafiza Baharudin and Ruzita Jusoh

Drawing from dynamic capability theory, this paper aims to examine the implementation of target cost management (TCM) in a non-Japanese environment.

Abstract

Purpose

Drawing from dynamic capability theory, this paper aims to examine the implementation of target cost management (TCM) in a non-Japanese environment.

Design/methodology/approach

Based on a case study at Company ABC, an automotive manufacturer in Malaysia, this paper investigates the differences in the TCM implementation process between Company ABC and companies operating in the Japanese business environment. The data were collected through in-depth interviews, direct observation and document reviews.

Findings

Using a single-case study approach, the findings show that although the case company follows similar fundamental steps of TCM as highlighted in the literature, it has modified the detail of the TCM steps to some extent to match with the company’s resources, business processes and strategic routines.

Research limitations/implications

As the study used a single-case study approach on an automotive company, the results cannot be generalized in other settings. The findings give an insight into the TCM implementation in a developing country such as Malaysia. Better understanding of TCM as a business competitive tool may help to promote TCM application in other developing countries. The findings help new potential TCM companies in the same industry to mitigate and leverage the risk of failure in implementing TCM by modifying the TCM implementation process to suit their contextual environments.

Originality/value

This paper attempts to explain in depth the TCM implementation process in the case company and highlights how the dynamic capabilities can cause differences in TCM practices compared to those practiced in the Japanese context.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 1 December 2007

Ruzita Jusoh, Daing Nasir Ibrahim and Yuserrie Zainuddin

This paper empirically examined the role of the balanced scorecard (BSC) measures usage as a potential moderator of the business strategy and performance relationship…

Abstract

This paper empirically examined the role of the balanced scorecard (BSC) measures usage as a potential moderator of the business strategy and performance relationship. Samples were taken from 120 manufacturing firms. Results of this study provide evidence that partially support the moderating effects of the BSC measures usage on the strength of the relationship between business strategy and firm performance.

Details

Journal of Financial Reporting and Accounting, vol. 5 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 25 May 2010

Salah A. Hammad, Ruzita Jusoh and Elaine Yen Nee Oon

The purpose of this paper is to propose a framework to examine the relationship between contextual factors, management accounting system (MAS) and managerial performance…

Abstract

Purpose

The purpose of this paper is to propose a framework to examine the relationship between contextual factors, management accounting system (MAS) and managerial performance within the health care industry. In particular, it aims to uncover the contextual factors influencing the design of MAS that would enhance managerial performance in Egyptian hospitals.

Design/methodology/approach

The premise of contingency theory is utilized to identify the contextual factors that may influence the use of MAS; namely organizational strategy, technology, structure, external environment, and size. The mediating role of MAS on the impact of managerial performance is examined through the extent to which managers use the four information characteristics associated with the design of MAS: scope, timeliness, aggregated, and integrated.

Findings

This framework provides clarity in linking the perceived usefulness of MAS information characteristics to managerial performance that has been viewed as problematic by past studies.

Research limitations/implications

The Egyptian hospital industry is chosen as the ideal setting to investigate the relationship between contextual factors, MAS and managerial performance because of its complexity and continuous inept administration despite years following its reform.

Practical implications

This framework helps practitioners develop new approaches in designing MAS within the health care sector.

Originality/value

This framework adds invaluable insights to the existing literature regarding performance implications of MAS design and functionality, especially within the health care sector.

Details

Industrial Management & Data Systems, vol. 110 no. 5
Type: Research Article
ISSN: 0263-5577

Keywords

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Article
Publication date: 21 October 2013

Salah A. Hammad, Ruzita Jusoh and Imam Ghozali

The purpose of this paper is to provide empirical evidence concerning: the relationships between decentralization, perceived environmental uncertainty, and management…

Abstract

Purpose

The purpose of this paper is to provide empirical evidence concerning: the relationships between decentralization, perceived environmental uncertainty, and management accounting systems (MAS) information and the relationships between MAS information and managerial performance within Egyptian hospitals.

Design/methodology/approach

Data were collected using questionnaires that were sent personally to the managers or heads of departments of Egyptian hospitals. Departmental level was used as the unit of analysis. Data obtained from 200 hospital managers were analyzed using partial least squares.

Findings

The study reveals that decentralization and environmental uncertainty, to some extent, are essential factors in designing efficient and effective MAS. Hospitals with decentralized structure make better use of timely, aggregated and integrated MAS information. Environment in which the hospitals operate does have significant influence on the type of information provided by the MAS.

Research limitations/implications

Using personally administered questionnaires causes the sample to be rather limited and not comprehensive enough.

Practical implications

The current study offers the hospital managers some useful aspects related to the function of MAS information that can be used to enhance their managerial performance. The provision of broad-scope and timeliness of MAS information can facilitate more effective managerial decisions. MAS designers and Egyptian policy makers should emphasize on decentralized decision-making by delegating sufficient authority to lower level managers as much as possible.

Originality/value

This study is one of the few studies done in Africa in the field of MAS, particularly in the context of Egyptian hospitals.

Details

International Journal of Accounting and Information Management, vol. 21 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 20 April 2015

Kaveh Asiaei and Ruzita Jusoh

The purpose of this paper is to empirically explore intellectual capital (IC) from a multidimensional perspective and its relationship with organizational performance (OP…

Abstract

Purpose

The purpose of this paper is to empirically explore intellectual capital (IC) from a multidimensional perspective and its relationship with organizational performance (OP) within Iranian public listed companies.

Design/methodology/approach

Survey data from Chief Financial Officers in 128 companies within Tehran Stock Exchange were collected and analyzed using partial least squares regressions.

Findings

The findings suggest that organizational culture plays a significant role in developing human capital and structural capital while trust is a major determinant of all the IC components, namely human, structural, relational, and social capital. The results also confirm that the investment in human, structural, and relational capital could potentially bring about OP improvement in Iranian public listed companies.

Practical implications

A synthesis of various sub-elements of IC supports executives in detecting, capturing, and assessing the different kinds of knowledge resources which must be taken into consideration individually for maximizing OP. Such multidimensional and comprehensive conceptualization of IC would assist organizations to remedy the inefficiency in the exploitation of IC and thereby providing a robust system in order to capture and measure IC more effectively.

Originality/value

This study combines literature on IC across diverse academic fields. The multidimensional conceptualization of IC with four sub-dimensions (i.e. human, structural, relational, and social capital) as well as supplementing two antecedent constructs (trust and organizational culture) offer a more systematic manner to synthesize several knowledge-based drivers toward performance which have not been addressed simultaneously in a comprehensive framework.

Details

Management Decision, vol. 53 no. 3
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 8 February 2008

Ruzita Jusoh and John A. Parnell

The purpose of this paper is to contribute to a better understanding of competitive strategy and performance measurement in the Malaysian context by applying a modified…

Abstract

Purpose

The purpose of this paper is to contribute to a better understanding of competitive strategy and performance measurement in the Malaysian context by applying a modified version of Conant et al's generic strategy scale and categorizing Malaysian firms along the Miles and Snow business strategy typology.

Design/methodology/approach

Competitive strategy and performance measurement were assessed via survey. A total of 975 firms were randomly selected from the directory of Federation of Malaysian Manufacturers (FMM) as listed in 2003. Overall, 133 surveys were returned, 120 of which were usable for analysis.

Findings

Results suggest that Malaysian firms view competitive strategy differently and are more likely than their Western counterparts to emphasize the use of financial measures of organizational performance. Findings also highlight the difficulties faced when Western measurement scales are employed in non‐Western emerging nations.

Research limitations/implications

Because greater emphasis was placed on financial rather than non‐financial measures, results indicate a statistically significant different improvement only in sales growth and ROI performance among the three strategy categories. Strategy researchers should focus their attention to the use of multiple performance measures in assessing firm's performance as shown by the significant different in the use of customer satisfaction and loyalty measures, as well as employee satisfaction and training measures.

Originality/value

These findings hold relevance for executives responsible for the formulation and implementation of business strategy. A better understanding of the relationship between business strategy and performance measures using the BSC perspectives of measures has been provided. The study provides some useful insights into the role of performance measures. In addition, this study conveys the message to top managers and designers of performance measurement tools–most notably the balanced scorecard– should pay particular attention to non‐financial performance measures in implementing their organization's strategy.

Details

Management Decision, vol. 46 no. 1
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 24 August 2010

Noor Akma Mohd Salleh, Ruzita Jusoh and Che Ruhana Isa

Studies in performance measurement systems (PMS) seem to receive little attention in the information system (IS) literature. The purpose of this paper, therefore, is to…

Abstract

Purpose

Studies in performance measurement systems (PMS) seem to receive little attention in the information system (IS) literature. The purpose of this paper, therefore, is to contribute to the stream of research in the fields of performance measurement and ISs.

Design/methodology/approach

The paper examines how IS sophistication is linked to PMSs by investigating the use of performance measures in the Malaysian financial services industry. Data were collected from 140 financial institutions through self‐administered questionnaire survey of top‐level executives. A component‐based structural equation modelling, partial least squares, was used to test the research model.

Findings

The results indicate that IS sophistication is a determinant of performance measures. The results also indicate that different dimensions of IS sophistication affect different dimensions of performance measures usage.

Originality/value

The paper significantly extends prior research on performance measures by establishing IS sophistication links to the different types of performance measures. Further, the findings clarify the distinct and important roles of each IS dimension's influence on performance measures.

Details

Industrial Management & Data Systems, vol. 110 no. 7
Type: Research Article
ISSN: 0263-5577

Keywords

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Article
Publication date: 18 January 2008

Ruzita Jusoh, Daing Nasir Ibrahim and Yuserrie Zainuddin

The purpose of this paper is to contribute to the body of knowledge in the area of performance measurement systems, particularly the BSC framework, by investigating…

Abstract

Purpose

The purpose of this paper is to contribute to the body of knowledge in the area of performance measurement systems, particularly the BSC framework, by investigating empirically the extent of multiple performance measures usage and their effects on the performance of Malaysian manufacturers.

Design/methodology/approach

The paper used a mail‐survey of companies listed in the Directory of the Federation of Malaysian Manufacturers (FMM), year 2003. The FMM Directory provides a database of over 2,000 manufacturing firms of various sizes producing a broad range of products. The FMM Directory was utilized because it specifically covers manufacturers and manufacturing‐related services. A simple random sample of 975 companies located in West Malaysia was drawn. Companies with at least 25 employees and annual sales turnover of at least RM10 million were selected. A total of 120 usable responses were gathered and used in the data analysis.

Findings

The findings suggest that the use of non‐financial measures, particularly, internal business process and innovation and learning measures, appears to be important as it enhances firm performance. More interesting, the findings reveal that the use of multiple performance measures via overall BSC measures contributes to a more positive outcome.

Research limitations/implications

The paper shows that the FMM Directory is not an exhaustive list, and may not represent the whole population of Malaysian manufacturers. The sample size is not overwhelming and confined to the manufacturing sector only. Furthermore, the use of cross‐sectional data could not find consistent association between non‐financial measures and future performance.

Originality/value

The paper shows that one important practical implication is for the designers of control and performance measurement systems to emphasize the use of multiple performance measures that are fundamental to the success of organizations.

Details

International Journal of Productivity and Performance Management, vol. 57 no. 2
Type: Research Article
ISSN: 1741-0401

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