559 research outputs found
Effects of strategy, competition, decentralizationand organizational capabilities on firm performance:The mediating role of strategic management accounting / Tan Ah Lay
No full textTraditional management accounting‟s lack of strategic orientation has mooted much debates and research interest on strategic management accounting (SMA) since the late 1980s. Even though there is no agreed framework, academics have recommended many SMA techniques which they claim to be external and long term focused, and able to assist
managers in strategic decision-making process. But “SMA or SMA techniques have not been adopted widely, nor is the term widely used” (Langfield-Smith, 2008) and there seems to be a gap between SMA literature and strategic management literature (Nixon and Burns, 2012). SMA research has ignored resource-based view of the firm emphasized in strategic management. Using a survey on management accountants from 103 manufacturing strategic business units of listed companies in Malaysia, this research investigates the relationship between competitive strategies identified by Porter (1980) and SMA. The contingency model which incorporates the two dimensions of SMA, i.e. strategic role of accountant and SMA usage, also assesses the impact of intensity of competition, decentralization and four organizational capabilities (market orientation, entrepreneurship, innovativeness and organizational learning) on the usage of SMA. The results of partial least squares (PLS) test appear to support the significant association between differentiation strategy and the two dimensions of SMA, the significant association between the four organizational capabilities collectively and SMA usage. But there is no significant association between some contextual variables (intensity of competition, decentralization and strategic role of accountant) and SMA usage. Despite that there is a positive association between strategic role of accountant and differentiation strategy, strategic role of accountant surprisingly shows a negative association with firm performance. In addition, SMA usage is found to be positively associated with firm performance, but the relationship is not significant. Further PLS test on large size companies, however, found a positive association between strategic role of accountant and SMA usage, and between SMA usage and firm performance. The mediating role of SMA usage on strategy-performance relationship is apparent in large size companies but not in small size companies. The qualitative information obtained from the post-survey interviews of six corporations reflected that most large corporations in Malaysia do apply contemporary management accounting techniques in supplementing the traditional management accounting such as standard costing and variance analysis. But the term „SMA‟ is not widely used in Malaysia. SMA techniques can be used interactively through regular meetings among managers. The companies interviewed also agree that there is a changing role of management accountants towards participation in strategic decision-making process and organizational learning, though there is a need for accountants to be more passionate and outward-looking in the manufacturing industry. This research contributes to the limited literature in SMA and role of accountants in strategic decision-making process, and bridging the gaps between management control and strategic management. Organizational capabilities (market orientation, entrepreneurship, innovativeness and organizational learning) collectively help the firms to enhance competitiveness and performance as well as impact the usage of SMA. Lastly, this study reaffirms the contingency theory that there is no universally appropriate management accounting system that applies equally well to all organizations in all circumstances. In this study, strategy and company size are important factors influencing the contingent outcome of SMA.
Key words: Strategic Management Accounting, Management Control Systems,
Organizational Capabilities, Management Accountants, Malaysi
In factors influence the sustainable of paddy production: A case of Tan Ah Boy Sdn Bhd
No full textThis study focuses on the sustainable supply chain management of paddy in Malaysia.This study attempt to identify some problems related to collaboration at downstream of the supply chain such as weather, government, competitor, supply and demand. This study applied a quantitative approach. The data was collected by questionnaire.The respondents in this study are the all employees and the boss of Tan Ah Boy Sdn Bhd which are 10 respondents.All the questionnaires were returned as a final sample. The results show that all the variables have significant effect to the sustainable supply chain management of Tan Ah Boy Sdn Bhd especially the weather and government variables
Business strategy, strategic role of accountant, strategic management accounting and their links to firm performance: an exploratory study of manufacturing companies in Malaysia / Tan Ah Lay and Ruzita Jusoh
No full textDespite that there is no agreed theoretical framework for strategic management accounting (SMA), the academics generally agree that SMA is external long-term focused, assists managers in the strategic decision-making process. This exploratory study investigates the mediating effect of SMA on the relationship between Porter’s (1980) competitive strategy and firm performance. The contingency model incorporates the two dimensions of SMA, i.e. the usage of SMA techniques and the changing role of accountants in the strategic decision-making process. The results of partial least squares appear to support SMA usage mediates partially the relationship between product differentiation strategy and firm performance. There is also a positive relationship between business strategy and strategic role of accountant. However, it is unable to find support on the positive association between strategic role of accountant and firm performance
Business strategy, strategic role of accountant, strategic management accounting and their links to firm performance: an exploratory study of manufacturing companies in Malaysia
No full textBelwo; Lay lay
No full textIsirka Heellada; codsi. Belwo, soosaare: Cabdi Shineemo, 1943; Lay-lay. waxaa loo adeegsadaa marka la qaadayo: hadal, cod rageed, kaban. Francesco Giannattasio ayaa 18/12/84, isagoo jooga Moqdisho (gurigiisa Liido)ka duubay xeesaha caanka ah Cabdillaahi Maxamuud “Qarshi” (oo noolaala 1924-1997?). Waxaa duubistaas ka bayb qaatay Aweys Maxamed Waasuge, oo kala shaqaynaayay Giannatasio xagga baarista muusikada soomaaliyeed, isagoo markaas ka ahaa Masraxa Qaranka Soomaaliyeed soosaare 19984-89.._-_Genesi dell'Heello (nuova canzone somala); su richiesta. "Belwo", autore: Cabdi "Shineemo", 1943; "Lay lay". Modo di esecuzione: parlato, voce maschile, kaban (liuto). Registrazione effettuata da Francesco Giannattasio il 18 dicembre 1984 a Mogadiscio (nella propria abitazione al Liido), con il cantante e suonatore di kaban (liuto yemenita) Cabdillaahi Maxamuud “Qarshi” (1924-1997?), massimo esponente della nuova canzone (heello) e fra i maggiori autori della canzone politica somala. Partecipa alla registrazione Aweys Maxamed Waasuge, allora regista del Teatro Nazionale Somalo e dal 1984 al 1989 collaboratore di Giannattasio alla ricerca sulla musica somala._-_Origin of the ‘heello’ (new Somali song), in request. ‘Belwo’, author: Cabdi "Shineemo", 1943; "Lay lay". Execution: lyrics, male voice, ‘kaban’ (lute). Recorded by Francesco Giannattasio on December, 18th 1984 in Mogadishu (at his place in Liido), with the singer and ‘kaban’ player Cabdillaahi Maxamuud “Qarshi” (1924-1997?), one of the most important representatives of the new song (heelo) and among the main authors of the Somali political song. In the presence of Aweys Maxamed Waasuge, who was the Director of the National Somali Theatre and, from 1984 to 1989, a collaborator in Giannattasio’s research on the Somali music
ORGANIZATIONAL CAPABILITIES, STRATEGIC MANAGEMENT ACCOUNTING AND FIRM PERFORMANCE
No full textFrom a resource-based view perspective, the paper provides empirical evidence on new emerging strategic management accounting (SMA), its association with organizational capabilities (market orientation, entrepreneurship, innovativeness and organizational learning) and the interlinkages among these four elements of organizational capabilities. Partial least squares (PLS) technique was used to test the contingency model. Using the mail survey data of 103 manufacturing strategic business units (SBUs) of public listed companies in Malaysia, the results found that the four organizational capabilities - market orientation, entrepreneurship, innovativeness and organizational learning - collectively give rise to positional advantage leading to enhanced firm performance. SMA techniques are found to support the internal organizational capabilities. However, SMA usage is not associated with firm performance, indicating that the mediation role of SMA usage on the relationship between organizational capabilities and firm performance is not supported. The results confirm that a firm can attain above average performance if it possesses and emphasizes the four organizational capabilities collectively and these four organizational capabilities collectively are also important to support the usage of SMA techniques which can provide useful information for improvement of internal capabilities as well as resource allocation and utilization
A scoping review of scores or grading systems for pelvic venous disorders
No full textBackground: Pelvic venous disorders (PeVD) encompass a variety of conditions linked to chronic pelvic pain in women.
However, PeVD remain underdiagnosed due to the absence of universally accepted diagnostic criteria. The complexity of
PeVD classifications across specialties leads to delays in treatment. This scoping review aims to fill a gap in PeVD diag-
nosis and management by identifying all existing scoring or grading systems to lay the foundation for standardized
clinical scoring tools for PeVD.
Methods: This scoping review was undertaken according to the Preferred Reporting Items for Systematic Reviews and
Meta-Analyses extension for Scoping reviews. Online databases were searched up to April 2023. Studies implementing a
scoring or grading system for patients with confirmed or suspected PeVD were included. Scores or grading systems were
classified into four main categories based on their use in the study: screening, diagnosis, measure of disease severity, and
measure of response to treatment.
Results: Of the 2976 unique records identified, 82 were reviewed in full, and 20 were included in this study. The publi-
cation dates ranged from 1984 to 2023 (median, 2018; interquartile range, 2003-2022). A total of 21 scores and/or grading
systems were identified. Of these 21 scores, 10 (47.6%) were clinical scores, and 10 (47.6%) were scores based on radio-
logical findings; one study included a score that used both clinical and radiological findings. The identified scores were
used in various settings. Of the 21 scores, 2 (9.52%) were used for screening in a tertiary care setting; 3 (14.3%) were used to
establish the PeVD diagnosis; 8 (38.1%) were used to assess disease severity; and 8 (38.1%) were used as measures of
response to treatment. Of the eight scores assessing disease severity, four (50.0%) assessed the degree of dilatation of
pelvic veins and four (50%) assessed the severity of reflux. Only three of the scores were validated.
Conclusions: This scoping review identified a range of scoring and grading systems for PeVD. We note a lack of a vali-
dated scoring system, both clinical and radiological, for screening and assessment of disease severity. This is an important
first step in developing validated disease-specific scoring systems for patient screening, appropriate referral, assessment
of symptom severity, and assessment of the response to treatment. (J Vasc Surg Venous Lymphat Disord 2024;12:101901
Identification of outcomes in clinical studies for pelvic venous disorders
No full textObjective: There is increasing recognition that health systems need to measure and improve the value of patient care by
measuring outcomes. Chronic pelvic pain secondary to pelvic venous insufficiency can have a significant impact on the
quality of life (QOL) of women affected. Despite growing recognition, pelvic venous disorders (PeVDs), an important cause
of chronic pelvic pain, remain underdiagnosed. Developing a core outcome set (COS) for benchmarking care delivery
enhances the standardization of care. However, there is no consensus regarding a standardized minimum set of outcomes
for PeVD. We aimed to generate a list of outcomes reported in previous PeVD treatment studies to lay the
foundation for developing a COS for PeVD.
Methods: This scoping review was undertaken according to the PRISMA-ScR guidelines. Initially, screening, full-text review
and extraction was conducted on studies published between 2018 and 2023. Subsequently, the search was
expanded using 1-year intervals, until, over a 1-year interval, no new outcomes were recorded. Closely related outcomes
were classified into domains, and domains into three core areas: disease-specific, treatment-related, and QOL-related
outcomes.
Results: Of the 1579 records identified, 51 publications were included. From these studies, 108 different outcomes were
identified. The median number of outcomes per study was 8 (interquartile range, 6-13). Closely related outcomes were
organized into 42 outcome domains, which were then categorized into 3 core outcome areas; 47.6% (20/42) were disease
specific, 35.7% (15/42) treatment related, and 16.7% (7/42) were QOL related. Of the 51 included studies, disease-specific
outcomes were identified in 96.1% of the studies (49/51), treatment-related outcomes in 94.1% (48/51), and QOL outcomes
in only 13.7% (7/51).
Conclusions: There was significant heterogeneity in outcomes reported in PeVD studies. Most PeVD treatment studies
evaluated disease-specific and treatment-related outcomes of PeVD, but few reported outcomes that measured the
impact on QOL. These findings will inform the next steps in developing a COS for PeVD. (J Vasc Surg Venous Lymphat
Disord 2024;12:101865.
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