19 research outputs found
Ownership, empowerment and employees’ participation on budgetary slack: An investigation of Malaysian public sector / Cheok Mui Yee
No full textThe 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
Factors Affecting Behavioral Safety of Construction Workers in Building Construction-Corporate Culture
No full textIt is well known that the risk of on-site accidents in the construction industry is high. Then, preventing the risk of accidents requires the implementation of corporate culture measures. Construction enterprise culture is an important guarantee for safety management and a key issue in studying construction management factors. Construction enterprise culture construction plays a pivotal role in the safety of construction personnel behavior. The level of enterprise culture directly affects construction safety and efficiency, and is the safety guarantee for construction operation. It is the core competitiveness of construction enterprises to cultivate the safety awareness and safety responsibility of construction personnel. Therefore, it is of great significance to study the influence of the safety culture of construction enterprises on the behavior of construction personnel on the safe construction of building sites and the safe and stable development of the construction industry.The study shows that there is a positive and significant influence relationship between the safety behavior of construction personnel and the culture of construction enterprises. Thus, it ensures the full implementation of the safety culture in order to reduce accidents at the construction site and achieve zero industrial accidents
A Survey on the Current Situation of TPACK Among Teachers in Higher Vocational Colleges in China
No full textBased 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
Research on Student Motivation of Higher Vocational College in Guangdong Province of China
No full textStudent motivation is the direct cause and internal motivation that directly motivates students to learn, which dominates students’ learning behavior, indicating whether students want to learn, what they are willing to learn, and the level of students’ learning efforts. As the supporting force of China’s higher education, the comprehensive ability and literacy of students in higher vocational colleges is the necessary driving force for the country’s future development. With the continuous expansion of the scale of higher vocational education in our country, the expansion of higher vocational education allows more students to enjoy higher vocational education, but also brings questions from the society about the quality of it. Student performance is an evaluation of students’ academic performance, and it is also a comprehensive reflection of their ability and literacy acquired during their college years. The purpose of this paper is to investigate the influence and role of these five aspects on students motivation from the perspectives of self-efficacy, teacher-student relationship, teaching strategies, learning environment and academic performance
IDENTIFYING A BETTER MANAGEMENT METHOD IN PROJECT MANAGEMENT PRACTICE UNDER UNCERTAINTY CIRCUMSTANCES: A SYSTEMATIC LITERATURE REVIEW
No full textFactors Affecting Safety Management in Building Construction-Psychological Capital
No full textWith the rapid development of China’s construction, construction projects in our country both from the level and scale have walked in the forefront of the world, but the ensuing safety management problems are also increasingly highlighted, a large number of safety incident reports has long indicated that people are the main cause of accidents, and unsafe behavior of individuals accounts for at least 88% of all safety accidents. Therefore, how to effectively reduce and avoid the unsafe behavior of construction workers, reduce the occurrence of safety accidents in construction projects and thus improve the safety performance of construction production has become an urgent problem. Safety accidents are often caused by human safety behavior, and human behavior is bound to receive the influence of the psychological state, psychological capital as a response to the individual in the process of growth and development of a positive psychological state, is beyond the human capital and social capital, a core psychological elements, is to promote personal growth and performance enhancement of the psychological resources, the impact of the individual safety behavior, enhance safety performance have an important role. Based on the psychological capital theory, this paper combines the behavioral decision-making theory and the characteristics of building construction projects, using questionnaire analysis methods, then using SPPS and AMOS to analyze the survey data in order to obtain a comprehensive understanding of psychological capital. The results of this study will contribute to the enhancement of safety measures in the construction industry, ultimately reducing accidents and improving the well-being of workers
UTAUT Model, Smart Exhibition Sorted by Relevance: Word Cloud Visualization Review
No full textThe aim of the paper is to introduce a visualization method with word cloud visualization to illustrate evolution of the smart exhibition, other relevant exhibition modes with virtual presentation and the articles in the application of UTAUT model in a set of documents. The relationship between UTAUT model and smart area, and the smart exhibition and some other smart areas is to be presented rapidly and evidently. This article provides interactive visual analysis of smart exhibition sorted by relevance and the industries or fields in the application of the UTAUT Model by a set of key words, at different time points based on the presentation of D2 or D3 to highlight the core word to make the trend of the smart exhibition clearly understood
The Mediating Effect of Customer Loyalty on the Relationships among Supply Chain Performance, Inventory Management and Quality Management
No full textSupply 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
Determinants of employees’ psychological ownership on budgetary slack
No full textThe existence of budgetary slack permeates every level of private sector organisations. Employees (i.e., budget makers) usually request excessive budgetary resources in the budgeting process. Due to its dysfunctional nature, existing researchers had extensively examined the relationship between budgetary slack and employees’ performance. This study adopted a survey questionnaire approach to examine the relationship between determinants of psychological ownership and employees’ intention to create slack in budgeting. There were 475 budget makers from private sector organisations in the Klang Valley, Malaysia who participated in this study through a questionnaire survey. Preliminary data analysis was performed using normality, multi-collinearity, variance inflation index (VIF), common method variance, and reliability analysis. Multiple regression analysis was also applied to investigate the relationships of each dimension of employees’ psychological ownership on budgetary slack. This paper is considered a pioneer empirical study that investigates the determinants of psychological ownership on budgetary slack among budget makers from the psychological perspective in the context of private sector organisations in Malaysia, where slack activities in budgeting existed
