Search results

This study aims to observe the influence of environmental management accounting (EMA) and environmental knowledge management (KM) practices on environmental performance with mediating role of top management support (TMS). Moreover, green work climate perception (GWCP) is used as a moderator between TMS and environmental performance.

Partial least square-structural equation modeling is used to test research hypotheses. Data was collected to distribute questionnaires in light of the purposive sampling technique; a total of 329 questionnaires were used for final analysis. This study is correlational and cross-sectional. Multiple regression analysis was used to see the influence of EMA, environmental KM practices, TMS and GWCP on environmental performance.

The results reveal that EMA, environmental KM practices and TMS are positively related to environmental performance. Moreover, TMS significantly mediates between EMA, environmental KM practices and environmental performance. GWCP is positively associated with environmental performance. Finally, GWCP significantly strengthens the positive relationship between TMS and environmental performance.

This study highlighted a significant issue that of how top management uses EMA, environmental KM practices, TMS and GWCP in examining environmental performance. Moreover, this study covers the gap and supports top management to concentrate on exogenous variables to examine environmental performance.

This study adds value to literature to focus on factors that influence environmental performance. This initial research observes the influence of EMA and environmental KM practices on environmental performance with TMS as a mediator in light of the knowledge-based view. Besides, GWCP is used as a moderator between TMS and environmental performance. Finally, our research can provide benefits to researchers, students and managers.

The organizations focus on environmental factors as stakeholders exert pressure to reduce the environmental influence arising from production tasks. This study aims to see the influence of the environmental management control system (MCS) package and perceived environmental uncertainty on green performance with the mediating role of green dynamic capabilities in Pakistani manufacturing organizations. Moreover, this study aims to see the moderating role of investment in environmental management between green dynamic capabilities and green performance.

The partial least square structural equation modeling technique is used to test hypotheses. The data was collected through questionnaires using simple random sampling, and a total of 404 questionnaires were used in the final analysis. The data was collected from September 2021 to November 2021. Multiple regression analysis followed to see the influence of environmental MCS package, perceived environmental uncertainty, green dynamic capabilities and investment in environmental management on green performance.

Environmental MCS package, green dynamic capabilities and investment in environmental management are positively related to green performance. Despite this, perceived environmental uncertainty is negatively related to green performance. Moreover, green dynamic capabilities significantly mediate between environmental MCS package, perceived environmental uncertainty and green performance. Finally, investment in environmental management significantly moderates between green dynamic capabilities and green performance.

This research covers vital issues that how top management uses the environmental MCS package, perceived environmental uncertainty, green dynamic capabilities and investment in environmental management in determining green performance.

This research adds value to the existing literature by focusing on predictors that determine green performance. This pioneering study observes the influence of environmental MCS package and perceived environmental uncertainty on green performance and green dynamic capabilities as mediators by applying natural resource-based view theory. Moreover, investment in environmental management is used as a moderator between green dynamic capabilities and green performance. Finally, this study can benefit management, industrial policymakers and academicians.

This paper draws on resource-based theory (RBV) to examine the impact of the management control system (MCS) package on business performance through the mediating role of entrepreneurial competencies and the interaction role of business strategy in small and medium-sized enterprises (SMEs).

A total of 372 questionnaires were used in this research for analysis purposes using partial least square–structural equation modelling. Cluster sampling was used and nine states out of 16 states were selected randomly, including Kelantan, Johor, Sarawak, Selangor, Kedah, Kuala Lumpur, Penang, Perak and Sabah, because the nine states cover 84.4% of the total SMEs.

The results revealed that only cultural and administrative control has no relationship with business performance. Moreover, in the MCS package, all elements have a significant and positive influence on entrepreneurial competencies. Furthermore, business strategy (cost leadership and differentiation strategy) significantly moderates, while entrepreneurial competencies mediate between, cultural, planning, cybernetic, rewards and compensation, administrative control and business performance.

SMEs in Malaysia are contributing 36.6% to gross domestic product. Further, as this sector is important, less attention has been paid to this area of MCS package with business strategies to determine organisational performance. This study fills these gaps, and the recommendations and findings for further research are discussed in detail accordingly. Moreover, the findings of the current research provide guidelines for the management of SMEs.

本文應用資源基礎理論，來探討管理控制系統套裝對經營績效的影響；研究的進行，乃透過探討企業家才能所扮演的中介角色以及在中小型企業裡，經營策略所扮演的交互作用角色。

研究共分析了372份調查問卷, 研究使用的方法為偏最小平方法PLS-SEM。使用集體抽樣法，從16個州屬中隨機抽取9個州，該9個州包括吉蘭丹州、柔佛州、砂拉越、雪蘭我、吉打、吉隆玻、檳城、霹靂和沙巴；這是因為該9個州已涵蓋整體中小型企業的84.4%。

研究結果顯示，只有文化和行政管制是與業務績效沒有關聯的。而且，在管理控制系統套裝裡，所有元素對企業家才能均有顯著和正面的影響。再者，經營策略 (成本領先戰略和差導化戰略) 在文化、策劃、神經機械學、獎勵和補償、行政管制與經營績效之間起著顯著的緩和作用；而企業家才能則於當中起中介的作有。

在馬來西亞，中小型企業佔國內生產總值的36.6%。再者，這個部門至為重要，唯對管理控制系統套裝這範疇 (組織的業績如何取決於經營策略) 的關注則不足 。本研究彌補這研究的差距，因應為進一步研究仔細討論了建議和研究結果。另外，本研究的研究結果，為管理中小型企業提供了指引。

This study aims to examine the influence of intellectual capital and knowledge management on competitive advantage with the mediation role of innovativeness in the Pakistan manufacturing industry. Moreover, differentiation strategy is used as a moderator between innovativeness and competitive advantage.

The data was collected from 387 manufacturing firms in Pakistan through questionnaires. Purposive random sampling was used to collect data. The partial least square structural equation modeling (PLS-SEM) method is used to test the proposed hypotheses. This study followed multiple regression analyses to see the influence of intellectual capital, knowledge management, innovativeness and differentiation strategy on competitive advantage.

The results elucidate that intellectual capital and knowledge management significantly determines innovativeness and competitive advantage. Moreover, innovativeness significantly mediates between intellectual capital, knowledge management and competitive advantage. Besides, innovativeness significantly determines competitive advantage. Business strategies significantly lead to competitive advantage. Finally, business strategies significantly moderate between innovativeness and competitive advantage.

The research highlight an important issue that how manufacturing sector management uses intellectual capital, knowledge management, innovativeness and business strategies in determining competitive advantage. Besides, it covers the gap and assists the management of the manufacturing sector to focus on exogenous constructs to examine competitive advantage.

This study adds value to the body of knowledge by focusing on predictors that impact competitive advantage. This initial study determines intellectual capital and knowledge management influence on competitive advantage and innovativeness as a mediator by using resource orchestration theory. Moreover, differentiation strategy is used as moderating variable between innovativeness and competitive advantage. The managers, students and researchers can obtain benefits from this study.

Organic food consumption decreases the risk of becoming obese or overweight. This study intends to see the influence of customer perceived value, COVID-19 fear, food neophobia, effort and natural content on the intention to purchase organic food (IPOF) that leads to the actual purchase of organic food (APOF). Moreover, organic food availability is a moderator between IPOF and APOF.

PLS-SEM is used for hypothesis testing. A purposive sampling technique was followed to gather data from organic food consumers in Lahore, Gujranwala and Islamabad and a total of 479 questionnaires were part of the analysis.

The outcomes show that customer perceived value, effort and natural content is positively related to IPOF. Despite this, COVID-19 fear and food neophobia are negatively associated with IPOF. IPOF and organic food availability are positively related to APOF. Finally, organic food availability significantly moderated between IPOF and APOF.

This study outcome reveals that companies of organic food can recognize customer perceived value, COVID-19 fear, food neophobia, effort, natural content and organic food availability in their decision-making if they determine the actual purchase of organic food. This study offers a valuable policy to companies of organic food to enhance customer’s behavior in purchasing organic food in Pakistan. Besides, practitioners and academicians can benefit from this study finding.

This initial research integrates customer perceived value, COVID-19 fear, food neophobia, effort, natural content, IPOF and organic food availability to determine APOF in the COVID-19 pandemic. Moreover, consumption value theory is followed to develop the framework.

The authors observe the influence of intellectual capital (IC) on innovation performance with the mediating role of interorganizational learning (IOL) in the Pakistani automotive industry. Besides, industrial Internet of things (IoT) technology is used as moderating variables between IOL and innovation performance.

Structural equation modeling (SEM) presents scholars with extra flexibility and enhanced research conclusions. SEM is described as a statistical methodology and the best tool used for hypothesis testing. The authors used partial least squares SEM for testing hypotheses. The simple random sampling technique followed to collect data from respondents, and 492 questionnaires were used for analysis.

The outcomes reveal that IC enhances innovation performance and IOL. Moreover, IOL increases innovation performance. IOL significantly mediates between IC and innovation performance. Industrial IoT technology improves innovation performance. Finally, industrial IoT technology strengthens the positive association between IOL and innovation performance.

This study concentrates on the issue of how managers use IOL and industrial IoT technology to take higher advantage of IC that increases innovation performance.

This is the initial study that builds a theoretical framework to integrate IC, IOL, industrial IoT technology and innovation performance. Although prior researchers observe the association between IC and innovation performance, less concentration was paid to understand the role of interorganizational leadership and industrial IoT technology in leveraging organizational IC.

The purpose and current research objective is to determine sustainable hotel performance through hotel environmental management initiatives (HEMI) with the mediating influence of employee’s’ eco-friendly behaviour (EEB), and to determine the moderating role of environmental strategies (ES) in the relationship between HEMI and EEB.

A total of 95 five-star hotels were contacted, with data collected from only 30 of them. The study used only 433 questionnaires for the final analysis with SPSS 25.0 and SmartPLS 3.2.8.

The results revealed that HEMI is positively associated with sustainable hotel performance and with EEB. EEB is positively associated with sustainable hotel performance. ES significantly influence EEB, and significantly strengthen the relationship between HMEI and EEB. EEB significantly mediates the relationship between HEMI and sustainable hotel performance.

The current research highlights a significant issue: how the management of the hotel industry uses HEMI, ES and EEB to improve sustainable performance. The study fills the gap in the literature and enables hotel management to concentrate on studying exogenous variables to increase sustainable performance.

The current research contributes to the body of knowledge by concentrating on factors that influence sustainable hotel performance. It examines HEMI influence on sustainable performance with moderating (ES) and mediating (EEB) effects, from the leans of natural resource-based view (RBV) theory.

This study explores central questions related to the connection between intellectual capital (IC) and the innovative performance of organizations through the mediating role of management control systems (MCS) and business strategies, as well as the moderating role of innovation capabilities.

The data was collected from the managers of small and medium enterprises (SMEs) through a structured questionnaire. Out of 1,152 questionnaires distributed, only 415 were used for analysis purposes. Structural equation modelling (SEM) was used to test the study hypotheses.

Intellectual capital significantly influences MCS, business strategies and innovative performance. Moreover, MCS, business strategies and innovative capabilities significantly improve innovative performance. MCS and business strategies significantly mediate the relationship between intellectual capital and innovative performance. Finally, innovative capabilities significantly moderate that between intellectual capital and innovative performance.

The current research examines how management should use MCS, business strategies, and innovative capabilities to take maximum benefit from intellectual capital in order to improve innovative performance.

This is pioneering research that develops a theoretical model to incorporate intellectual capital, MCS, business strategies, innovative capabilities and innovative performance. Even though the influence of various kinds of intangible assets/resources on innovative performance has been widely examined in the literature, scant attention has been paid to the role of MCS, business strategies, and innovative capabilities in leveraging the firm's intellectual capital.

This study aims to investigate the impact of green shared vision (GSV) and green knowledge sharing (GKS) on eco-innovation types and further investigates the impact of these types on sustainable competitive advantage (SCA) and sustainable business performance (SBP) within the food manufacturing and food processing small- and medium-sized enterprises (SMEs) of a developing country.

Partial least square structural equation modeling technique was used to test the hypotheses. Simple random sampling was used, and data were collected from 312 owners/managers of food manufacturing and processing SMEs.

The results reveal a significant positive relationship between GSV, GKS and eco-innovation types. Furthermore, it was revealed that all three types of eco-innovation are significantly related to SCA and SBP.

The results of this research will assist food manufacturing and food processing SMEs in reducing their eco-footprint to gain SCA and SBP. Furthermore, policymakers and governing bodies may implement strong regulations to curtail eco-pollution.

To the best of the authors' knowledge, this is the first study that incorporates the concept of eco-innovation in food processing and food manufacturing SMEs of a developing country in the light of the natural resource orchestration theory.

The authors examined the impact of environmental concerns, knowledge of organic/novel food, food neophobia, food neophilia, health consciousness and social norms on satisfaction toward organic food leading to the intention to purchase organic food (IPOF). Moreover, perceived barriers are used as a moderator between satisfaction toward organic food and IPOF.

PLS-SEM followed and multiple regression analysis followed for hypotheses testing. Convenience sampling is used and 497 questionnaires were used for the final analysis.

Environmental concerns, knowledge of organic food, food neophilia, health consciousness, and social norms are positively related to satisfaction toward organic food leading to the IPOF. Food neophobia decreases satisfaction toward organic food. Moreover, perceived barriers are significantly moderate between satisfaction toward organic food and IPOF.

Organic food organizations can use the findings to increase their IPOF. Moreover, academicians and practitioners can get an advantage from study outcomes.

This is a pioneer study that incorporates environmental concerns, knowledge of organic food, food neophobia, food neophilia, health consciousness, social norms, satisfaction toward organic food and perceived barriers to examine IPOF in light of the theory of planned behavior (TPB).