1,720,962 research outputs found
Ownership, empowerment and employees’ participation on budgetary slack: An investigation of Malaysian public sector / Cheok Mui Yee
Get PDFThe New Public Management (NPM) sought to promote market-oriented administration and result-based management of public sector organisations in Malaysia. However, the National Audit Department found that public sector organisations experienced glitches in expenditure management; particularly in the availability of resources and budget estimation, which were highlighted in the Auditor’s General Report, 2011. This concern highlights the existence of budgetary slack in Malaysian public sector organisations. It appears that employees through their participation in budget-setting, create budgetary slack in the participative budgeting system, which permeates throughout the organisations.
The budgetary slack creation concern has encouraged numerous researchers to examine the determinants of budgetary slack. However, they have focused their examination efforts at an organisational level in private sector organisations, therefore, a new research is required to investigate the determinants of budgetary slack at an individual level in public sector organisations. The main objective of this study is to empirically examine how budgetary slack is influenced by employees’ psychological ownership and empowerment (i.e., structural and psychological), and participation in budget making.
The research was designed and performed in five phases to collect data from individual participants (i.e., budget makers). In the first phase, the researcher performed (expert) interviews with professional and management accountants to examine the determinants of budgetary slack in the research model. Later, a pilot test was performed to validate the original budgetary slack (OBS) instrument attributed to Onsi (1973). In the third phase, the researcher developed a new budgetary slack instrument, after acknowledging the deficiency of OBS instrument. In phase four, a pilot test was conducted to validate the determinants of budgetary slack. Lastly, a field study was performed to collect data using a questionnaire survey; which was then used for empirical analysis in the final stage.
This study analysed the data using component-based Structural Equation Modelling (PLS-SEM). After evaluating the requirements of measurement and structural models, the study developed an empirical model, about the effect of psychological ownership, empowerment (structural and psychological) and participation on budgetary slack.
The results highlight that empowerment (structural and psychological) was an important determinant of the creation of budgetary slack among budget makers in public sector organisations in Malaysia. Besides, employees’ participation was a predictor of budget makers’ behaviour in participative budgeting in public sector organisations. This study also highlighted another two interesting findings. The first one is that employees’ psychological state of ownership did not result in the creation of budgetary slack among budget makers in public sector organisations, when structural empowerment was taken into consideration. The other one is that formal ownership was not present in public sector organisations.
In conclusion, this study examined the determinants of budgetary slack among budget makers in public sector organisations beyond the traditional perspective. It highlights the importance of recognising empowerment as a key determinant of slack creation in budgeting. Hence, public sector organisations might have to centralise the budgeting practice within their hierarchical structure to avoid the creation of budgetary slack
Accounting as a representational craft: reflexive accounting research
No full textThis article discusses the scope of managerial accounting research
based on agency theory, that is, behavioural decision-making, the use
of capital markets and what is called positive theory. The authors
believe that management accounting representations are somewhat
stable, and, therefore, allow accounting researchers to theorise the
form and function of representations in the organisation from a wide
variety of perspectives,such as organisation theory,social theory, and
corporate and manufacturing strategies. In order to justify the above
analysis, the authorsrefer to the way in which the structuration theory
ofAnthonyGiddens, that has been employed byMacintosh & Scapens,
arguesthat management accounting systems are interpretive schemes,
facilities and norms used by management to make plans, take action
and control others in an organisation
A Survey on the Current Situation of TPACK Among Teachers in Higher Vocational Colleges in China
Get PDFBased on the application of TPACK in the field of education in China, this paper focuses on the investigation of the current situation of teachers’ TPACK in vocational colleges and the practical exploration of teachers’ TPACK ability training mode. The survey finds that the overall TPACK level of teachers in higher vocational colleges is above the average level, but there is still room for improvement, among which subject content knowledge (CK) is the highest level in each dimension, and subject teaching knowledge (TPCK) is the lowest level. Gender, teaching age, professional title and information technology training are the important factors that affect the TPACK level of teachers in higher vocational colleges, but educational background has no significant effect.There are still some problems in the study of TPACK. It is necessary to further expand the research methods, explore the application of TPACK in various disciplines, and pay attention to the relationship between teachers’ TPACK and students’ learning. In order to improve the TPACK level of teachers, it is suggested that schools should strengthen the training of information technology for teachers, strengthen the construction of teachers, promote the reform of classroom teaching, optimize the curriculum system of normal education, do a good job in education and teaching practice, and introduce big data analysis methods to guide the development of teacher education. In a word, TPACK is of great significance and influence to modern education, and constantly improving teachers’ TPACK level is the key to education reform
The Mediating Effect of Customer Loyalty on the Relationships among Supply Chain Performance, Inventory Management and Quality Management
Get PDFSupply chain management is the systematic, strategic coordination of business tasks engaged in a supply chain to enhance a company's and a supplier chain's overall long-term performance. It is also a set of approaches used effectively to integrate suppliers, manufacturers, distributors, or customers to improve the long-term performance of the companies involved and the supply chain itself as a whole. A lack of financial resources is the main obstacle to supply chain management development. This study intends to investigate the mediating effect of customer loyalty on the relationships among supply chain performance, inventory management, and quality management. An electronic manufacturing facility in Penang, Malaysia, served as the site of this investigation. Consequently, 700 individuals were working at this industrial company. This industrial company's employees were given the questionnaire, which was created. An analysis of the relationship and effects of quality management, inventory management, supply chain management, and customer loyalty on the performance of the product market was performed via nonprobability sampling on a population of 700 employees to generate a sample of 65 respondents based on the PLS-SEM. Several statistical methods were employed in this study, and SMART PLS3 was utilised to analyse the data. The effectiveness of a product in the market was found to be significantly influenced by variables such as customer loyalty, inventory management, supply chain management, and product market performance. The results showed that seven hypotheses had significant connections for all variables. Business owners and other relevant stakeholders are suggested to improve the supply chain, inventory management, and quality management systems in their organisation's business operations to promote customer loyalty and product market performance for long-term viability. The effort continued during the RMK-9 period by implementing comprehensive policy because more intense competition had to be faced by the industry, including SMEs, due to the existence of globalisation and trade liberalisation
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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